Judgment and Decision-Making Research in Accounting

The study of individual judgment and decision making (JDM) in accounting is over 30 years old. Although accounting researchers have produced literally hundreds of studies related to decision-making topics, the study of JDM continues to be one of the most vibrant and rapidly changing areas of account...

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Bibliographic Details
Published in:Accounting horizons 1999-12, Vol.13 (4), p.385-398
Main Author: Bonner, Sarah E
Format: Article
Language:English
Subjects:
Accountancy
Accounting
Auditors
Auditors opinions
Cognition & reasoning
Decision making
Financial statements
Guidelines
Incentives
Laboratories
Litigation
Professional standards
Quality standards
Researchers
Tournaments & championships
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Summary:The study of individual judgment and decision making (JDM) in accounting is over 30 years old. Although accounting researchers have produced literally hundreds of studies related to decision-making topics, the study of JDM continues to be one of the most vibrant and rapidly changing areas of accounting research. This commentary aims to describe the purposes and importance of JDM research in accounting. It provides guidelines for conducting a successful JDM research project in accounting.
ISSN:0888-7993
1558-7975
DOI:10.2308/acch.1999.13.4.385