...) in studies, factors influencing decision making in this group rely on static measures of characteristics without regard for dynamic and longitudinal influences of career trajectories and industry occupational group memberships. The relationship between the high-tech industry as a site of notable reported...

... in the political arena. Findings The characteristics of the information itself could be the main cause of information overload, resulting in the non-use of the financial report for decision making. Politicians refer to financial data for their decision making, but not to the data presented in the financial...

... hospitals by identifying the relative contributions of the costing system to planning and controlling the operations, assisting decision making and holding managers accountable for their performance. Design/methodology/approach – The paper relies primarily on original documents preserved...

... Accrual accounting Change process Qualitative research Change management Decision making Training needs Australia The not‐for‐profit sector [1] has undergone significant changes in the last two decades (Tuckman, 1998 ; Alexander, 2000 ; Georke, 2003 ; Jegers and Lapsley, 2003...

.... Design/methodology/approach The paper is a review of recent literature in sustainability accounting. Findings Assessment of recent literature leads to the conclusion that both management decision making, through problem solving and scorekeeping, and a critical approach, through awareness raising...

... perspective to power in strategic decision making and how this influences planning for extreme events. Design/methodology/approach A sample of 160 informants drawn from 135 organizations, which are part of the critical national infrastructure in the UK, forms the empirical basis of the paper. Most...

...James Prescott Purpose The purpose of this paper is to offer a reflection on what evidence might be persuasive, powerful, and influential in decision making. Design/methodology/approach Fictional poem. Findings Meditation on the way that we decide what to do, account for it, be responsible...

...Mary Canning; Brendan O'Dwyer Purpose This paper aims to advance understanding of the disciplinary decision‐making process underpinning the professional ethics machinery employed by professional accounting organisations, using elements of francophone organisational analysis to examine...

... to evaluate the effects of colour coding more fully. The results suggest that proponents of colour graphics must qualify their claims. Colour graphics improve decision making, though their impact is significant only when information complexity is low, and then for female subjects only. Dwyer and Moore (2001...

... either been killed outright or exposed to potentially lethal chemicals[2]. © MCB UP Limited 2002 Investment Decision making Toxic waste Liability Chemical industry Disclosure This is the worst company I’ve ever worked with. They lied, they seized a camera from one of our men...

... accountants and lay people were used to investigate four broad areas of accounting practice: budgeting, record‐keeping, decision making and long‐term financial planning. The findings suggest that simple accounting practices are used in the home to serve multiple purposes. Domestic cash budgets, financial...

...Y. Shiozawa Compares the philosophical backgrounds of the disciplines of economics and accounting in view of complexity theory. The relationship which has existed between the two is examined as well as the problems of such inter‐disciplinary studies. Decision making, target costing and the need...

...Joni J. Young; Tom Mouck Considers what role history plays in the US accounting standard‐setting process and how this role may be constrained by an emphasis on objectivity and an adherence to a positivistic view of bureaucratic decision making. Explores the role history could play...

... is focused on. © MCB UP Limited 1988 Accounting Accounting Systems Decision Making Individual Behaviour ...