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Accounting for the effects of accountability. [PDF]

Psychological Bulletin, 1999
This article reviews the now extensive research literature addressing the impact of accountability on a wide range of social judgments and choices. It focuses on 4 issues: (a) What impact do various accountability ground rules have on thoughts, feelings,
J. Lerner, P. Tetlock
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Accounting for common method variance in cross-sectional research designs.

Journal of Applied Psychology, 2001
Cross-sectional studies of attitude-behavior relationships are vulnerable to the inflation of correlations by common method variance (CMV). Here, a model is presented that allows partial correlation analysis to adjust the observed correlations for CMV ...
M. Lindell, D. J. Whitney
semanticscholar   +1 more source

Mental Accounting and Consumer Choice

Marketing science (Providence, R.I.), 1985
A new model of consumer behavior is developed using a hybrid of cognitive psychology and microeconomics. The development of the model starts with the mental coding of combinations of gains and losses using the prospect theory value function.
R. Thaler
semanticscholar   +1 more source

Mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting

Accounting Education, 2021
The use of Artificial Intelligence (AI) is growing rapidly in accounting practice, and firms desire new hires who have adopted this technology. Universities can prepare students to adopt AI.
Hassan Damerji, Anwar Y. Salimi
semanticscholar   +1 more source

An empirical evaluation of accounting income numbers

, 1968
Accounting theorists have generally evaluated the usefulness of accounting practices by the extent of their agreement with a particular analytic model. The model may consist of only a few assertions or it may be a rigorously developed argument.
R. Ball, P. Brown
semanticscholar   +1 more source

Management Accounting

The Big R‐Book, 2020
The Management Accounting (MA) module provides an introduction to the principles of costing and budgeting and their use in providing information to support management decision making.
Carsten Berkau
semanticscholar   +1 more source

Conservatism in Accounting - Part I: Explanations and Implications

, 2003
This paper is the first in a two‐part series on conservatism in accounting. Part I examines alternative explanations for conservatism in accounting and their implications for accounting regulators....
R. Watts
semanticscholar   +1 more source

Mental accounting matters

, 1999
Mental accounting is the set of cognitive operations used by individuals and households to organize, evaluate, and keep track of financial activities. Making use of research on this topic over the past decade, this paper summarizes the current state of ...
R. Thaler
semanticscholar   +1 more source

Textual Analysis in Accounting and Finance: A Survey

, 2016
Relative to quantitative methods traditionally used in accounting and finance, textual analysis is substantially less precise. Thus, understanding the art is of equal importance to understanding the science. In this survey, we describe the nuances of the
Tim Loughran, B. Mcdonald
semanticscholar   +1 more source

Propensity Score Matching in Accounting Research

, 2017
: Propensity score matching (PSM) has become a popular technique for estimating average treatment effects (ATEs) in accounting research. In this study, we discuss the usefulness and limitations of PSM relative to more traditional multiple regression (MR)
Jonathan E. Shipman, Quinn T. Swanquist, Robert L. Whited   +2 more
semanticscholar   +1 more source