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Ambiguity and accounting: The elusive link between information and decision making

Citations

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Cited by:

  1. Daniel Johanson, 2008. "Corporate governance and board accounts: exploring a neglected interface between boards of directors and management," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 12(4), pages 343-380, November.
  2. Andersen, O. & Buvik, A., 2002. "Firms' internationalization and alternative approaches to the international customer/market selection," International Business Review, Elsevier, vol. 11(3), pages 347-363, June.
  3. Chiara Oppi & Cristina Campanale & Lino Cinquini, 2021. "Il problema dell?ambiguit? nei sistemi di misurazione della performance nel settore pubblico: un?analisi della letteratura internazionale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(2), pages 11-38.
  4. Markus Lampe & Paul Sharp, 2017. "ÔRationalÕ Farmers and the Emergence of Modern Accounting in Danish Dairying," Working Papers 0115, European Historical Economics Society (EHES).
  5. Beccalli, Elena & Miller, Peter & O'Leary, Ted, 2015. "How analysts process information: technical and financial disclosures in the microprocessor industry," LSE Research Online Documents on Economics 60072, London School of Economics and Political Science, LSE Library.
  6. Scott C. Ganz, 2018. "Ignorant Decision Making and Educated Inertia: Some Political Pathologies of Organizational Learning," Organization Science, INFORMS, vol. 29(1), pages 39-57, February.
  7. Oliver Alexy, 2022. "How flat can it get? From better at flatter to the promise of the decentralized, boundaryless organization," Journal of Organization Design, Springer;Organizational Design Community, vol. 11(1), pages 31-36, March.
  8. Pascale Amans & Sylvie Rascol-Boutard, 2006. "The Control of Complex Organizations and Operational Performance Measures : The Case of French Museums and The Case of The French Income Support Scheme," Post-Print hal-01634380, HAL.
  9. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
  10. Torben Schubert & Guoliang Yang, 2016. "Institutional change and the optimal size of universities," Scientometrics, Springer;Akadémiai Kiadó, vol. 108(3), pages 1129-1153, September.
  11. repec:dau:papers:123456789/2196 is not listed on IDEAS
  12. Lino Cinquini & Cristina Campanale & Flavio Del Bianco & Chiara Oppi, 2021. "Un modello di performance management per mitigare il problema dell?ambiguit? nell?organizzazione della prevenzione collettiva: il caso della Regione Friuli-Venezia Giulia," MECOSAN, FrancoAngeli Editore, vol. 0(117), pages 77-109.
  13. Juan Aparicio & Joaquín Sánchez-Soriano, 2008. "Depreciation games," Annals of Operations Research, Springer, vol. 158(1), pages 205-218, February.
  14. Yu-Lin Hsu & Gavin C. Reid, 2021. "A Two-Stage Model of Decision-Making over Financial Reporting Regimes and Techniques: Analysis and UK Case Studies," Working Papers wp529, Centre for Business Research, University of Cambridge.
  15. Luft, Joan, 2016. "Management accounting in the laboratory and in social context: Four contrasts, 1975–2014," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 9-20.
  16. Hopwood, Anthony G., 2008. "A conversation with Anthony Hopwood," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 10(1), pages 21-28.
  17. Cédric Lesage & Yuan Ding & Thomas Jeanjean & Hervé Stolowy, 2009. "An experiment in the economic consequences of additional disclosure: The case of the Fair Value of Unlisted Equity Investments," Post-Print hal-00495573, HAL.
  18. Frémeaux, Sandrine & Puyou, François-Régis & Michelson, Grant, 2020. "Beyond accountants as technocrats: A common good perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
  19. Ruet, Joel, 2006. "Optimal timing in the privatisation of a utility in an emerging country: the case of electricity distribution in Delhi," Energy Policy, Elsevier, vol. 34(17), pages 2702-2718, November.
  20. Stéphane Deschaintre & Fabien de Geuser, 2015. "L'Ergonomie : Arrangement Ou Derangement Pour Le Controle De Gestion ?," Post-Print hal-01188577, HAL.
  21. Anthony Hopwood, 2002. "'If only there were simple solutions, but there aren't': some reflections on Zimmerman's critique of empirical management accounting research," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 777-785.
  22. Elena Beccalli & Peter Miller & Ted O'leary, 2015. "How Analysts Process Information: Technical and Financial Disclosures in the Microprocessor Industry," European Accounting Review, Taylor & Francis Journals, vol. 24(3), pages 519-549, September.
  23. Rainero Christian & Migliavacca Alessandro & Puddu Luigi & Modarelli Giuseppe, 2018. "Resistance to Change Processes and Strategies for the Implementation of Harmonization Reforms: The Separation of the Health Care Expenditure in the Regional Financial Statements," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(3), pages 1-42, February.
  24. Pascale Amans & Sylvie Rascol-Boutard, 2006. "Controlling Complex Organizations on the Basis of an Operational Performance Measure," Post-Print hal-01659071, HAL.
  25. Stephen H. Linder & B. Guy Peters, 1990. "An Institutional Approach to the Theory of Policy-Making: The Role of Guidance Mechanisms in Policy Formulation," Journal of Theoretical Politics, , vol. 2(1), pages 59-83, January.
  26. Yu‐Lin Hsu & Gavin C. Reid, 2021. "Two‐stage decision‐making within the firm: Analysis and case studies," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(6), pages 1355-1373, September.
  27. Power, Michael, 2015. "How accounting begins: Object formation and the accretion of infrastructure," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 43-55.
  28. Bozanic, Zahn & Dirsmith, Mark W. & Huddart, Steven, 2012. "The social constitution of regulation: The endogenization of insider trading laws," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 461-481.
  29. repec:dau:papers:123456789/1881 is not listed on IDEAS
  30. Peter Skaerbaek, 1998. "The politics of accounting technology in Danish central government," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 209-236.
  31. Martinez, Daniel E. & Cooper, David J., 2019. "Assembling performance measurement through engagement," Accounting, Organizations and Society, Elsevier, vol. 78(C).
  32. Rosanas, Josep María & Cugueró-Escofet, Natalia, 2013. "The Foundations of the Concept of Trust under Bounded Rationality: Competence, Value Systems, Unselfishness and the Development of Virtue," IESE Research Papers D/1069, IESE Business School.
  33. Joan Nix, 1994. "Cooperation Within the Entity of the Firm:," American Journal of Economics and Sociology, Wiley Blackwell, vol. 53(4), pages 443-453, October.
  34. Brian Gibson, 1992. "Financial Information for Decision Making: An Alternative Small Firm Perspective," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, vol. 1(3), pages 221-232, Spring.
  35. Xileidys Parra & Xavier Tort-Martorell & Fernando Alvarez-Gomez & Carmen Ruiz-Viñals, 2023. "Chronological Evolution of the Information-Driven Decision-Making Process (1950–2020)," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 14(3), pages 2363-2394, September.
  36. Shrestha, Yash Raj & Krishna, Vaibhav & von Krogh, Georg, 2021. "Augmenting organizational decision-making with deep learning algorithms: Principles, promises, and challenges," Journal of Business Research, Elsevier, vol. 123(C), pages 588-603.
  37. Hachigian Heather, 2015. "Ambiguity, discretion and ethics in Norway’s sovereign wealth fund," Business and Politics, De Gruyter, vol. 17(4), pages 603-631, December.
  38. Sven Modell, 2002. "Institutional perspectives on cost allocations: integration and extension," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 653-679.
  39. Hanne Nørreklit, 2011. "The art of managing individuality," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(3), pages 265-291, August.
  40. Clifton E. Brown & Ira Solomon, 1993. "An Experimental Investigation of Explanations for Outcome Effects on Appraisals of Capital†Budgeting Decisions," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 83-111, September.
  41. Satish Nambisan & Yadong Luo, 2021. "Toward a loose coupling view of digital globalization," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 52(8), pages 1646-1663, October.
  42. Sumit K. Majumdar & Rabih Moussawi & Ulku Yaylacicegi, 2019. "Mergers and Wages in Digital Networks: a Public Interest Perspective," Journal of Industry, Competition and Trade, Springer, vol. 19(4), pages 583-615, December.
  43. Vandenbosch, Betty, 1999. "An empirical analysis of the association between the use of executive support systems and perceived organizational competitiveness," Accounting, Organizations and Society, Elsevier, vol. 24(1), pages 77-92, January.
  44. Fogarty, Timothy J. & Rogers, Rodney K., 2005. "Financial analysts' reports: an extended institutional theory evaluation," Accounting, Organizations and Society, Elsevier, vol. 30(4), pages 331-356, May.
  45. Daniel A Newark, 2020. "Desire and pleasure in choice," Rationality and Society, , vol. 32(2), pages 168-196, May.
  46. Malsch, Bertrand & Gendron, Yves, 2009. "Mythical representations of trust in auditors and the preservation of social order in the financial community," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 735-750.
  47. Sundström, Andreas, 2024. "AI in management control: Emergent forms, practices, and infrastructures," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  48. Driouchi, Tarik & Trigeorgis, Lenos & So, Raymond H.Y., 2020. "Individual antecedents of real options appraisal: The role of national culture and ambiguity," European Journal of Operational Research, Elsevier, vol. 286(3), pages 1018-1032.
  49. Kathleen M. Sutcliffe & Gerry McNamara, 2001. "Controlling Decision-Making Practice in Organizations," Organization Science, INFORMS, vol. 12(4), pages 484-501, August.
  50. Surajeet Chakravarty & Todd R. Kaplan & Navonil Mustafee, 2020. "Altering Wait Time Information to Reduce A&E Overcrowding," Discussion Papers 2003, University of Exeter, Department of Economics.
  51. Daniel A. Levinthal & Claus Rerup, 2021. "The Plural of Goal: Learning in a World of Ambiguity," Organization Science, INFORMS, vol. 32(3), pages 527-543, May.
  52. Mennicken, Andrea, 2002. "Bringing calculation back in: Sociological studies in accounting," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 3(3), pages 17-27.
  53. Yi-Da Chen & Susan A. Brown & Paul Jen-Hwa Hu & Chwan-Chuen King & Hsinchun Chen, 2011. "Managing Emerging Infectious Diseases with Information Systems: Reconceptualizing Outbreak Management Through the Lens of Loose Coupling," Information Systems Research, INFORMS, vol. 22(3), pages 447-468, September.
  54. Blom, Tannelie and Valentina Carraro, 2014. "An information processing approach to public organizations: The case of the European Union Fundamental Rights Agency," European Integration online Papers (EIoP), European Community Studies Association Austria (ECSA-A), vol. 18, February.
  55. Frank Jan Graaf, 2019. "Ethics and Behavioural Theory: How Do Professionals Assess Their Mental Models?," Journal of Business Ethics, Springer, vol. 157(4), pages 933-947, July.
  56. Chinander, Karen R. & Schweitzer, Maurice E., 2003. "The input bias: The misuse of input information in judgments of outcomes," Organizational Behavior and Human Decision Processes, Elsevier, vol. 91(2), pages 243-253, July.
  57. repec:dau:papers:123456789/1857 is not listed on IDEAS
  58. Pascale Amans & Sylvie Rascol-Boutard, 2006. "Regulation and Operational Performance Measures : The Case of French Museums and of The French Income Support Scheme," Post-Print hal-01662428, HAL.
  59. Mouritsen, Jan & Kreiner, Kristian, 2016. "Accounting, decisions and promises," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 21-31.
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