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Judgment in International Accounting: A Theory of Cognition, Cultures, Language, and Contracts

Autor Ahmed Riahi-Belkaoui
en Limba Engleză Hardback – 19 feb 1990 – vârsta până la 17 ani
Belkaoui offers a thorough examination of the various factors that affect the judgment/decision process in an accounting setting. As the author notes at the outset, an appreciation of the various influences on accounting decisionmaking is of critical importance to users, preparers, and verifiers of accounting information--particularly in an era of multinational corporations and global markets. In order to explain the judgment process in accounting, Belkaoui proposes a new theoretical model which assumes both that a cognitive process guides judgments and decisionmaking in accounting and that the schemata underlying this process are shaped by the crucial factors of national culture, language, organizational culture, and contractual agreements. The author examines each of these influences in turn, offering a comprehensive guide to the practitioner and researcher seeking empirical hypotheses to explain the judgment process in the international accounting arena.The bulk of the volume is devoted to an in-depth examination of each of the five relativisms which affect the accounting judgment/decision process--cognitive, cultural, linguistic, organizational, and contractual. In each chapter, the author explores the theory and findings underlying these relativisms in the social sciences and their contribution to explaining the judgment/decision process in accounting. The final chapter synthesizes the preceding material and develops an international accounting theory based upon the judgment/decision model. Throughout, Belkaoui focuses on the complexity and richness of the judgment/decision process, cautioning that the evaluation of any accounting information must take into account the various critical influences on this process.
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Specificații

ISBN-13: 9780899304717
ISBN-10: 0899304710
Pagini: 144
Dimensiuni: 156 x 235 x 10 mm
Greutate: 0.38 kg
Ediția:New.
Editura: Bloomsbury Publishing
Colecția Praeger
Locul publicării:New York, United States

Notă biografică

AHMED BELKAOUI is Professor of Accounting at the University of Illinois, Chicago. His 17 previous books include Human Information Processing in Accounting, The Coming Crisis in Accounting, and Behavioral Accounting, all published by Quorum Books.

Cuprins

Preface: An International Accounting TheoryCognitive Relativism in AccountingCultural Relativism in AccountingLinguistic Relativism in AccountingOrganizational Culture Relativism in AccountingContractual Relativism in AccountingTowards an International Accounting TheoryIndex