... firms – in regard to the influence of situational context on their ethically‐related decision‐making and judgment evaluations. Design/methodology/approach Against the backdrop of five vignettes applied with a survey, the paper examines the potential influence of social consensus and magnitude...

... and corporate governance literatures by providing further evidence of the importance of internal audit in investor judgement and decision making. One factor that affects the perceived credibility of management disclosures is the level of assurance associated with the disclosure (Kinney, 2000 ; Mercer...

...Jeffrey Faux Purpose The purpose of this paper is to investigate environmental event materiality and user decision making, providing an empirical basis for reporting entities disclosures regarding material environmental events that further users' ability to make decisions. Design/methodology...

... expands the literature by isolating the individual components of task complexity and examining how skill interacts with either component in affecting decision making. It uses a 2×4 mixed factors laboratory experiment. This design allows the effects of task complexity and skill between and within subjects...

...A. Blair Staley; Nace R. Magner Purpose Empirical evidence from governmental budgeting and related organizational decision‐making contexts suggests that program heads will be less likely to leave their governmental unit when they feel that governmental budgeting is fair. The purpose of this study...

...Conor O'Leary; Jenny Stewart Purpose The purpose of this paper is to explore the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also aims to explore whether ethical decision making is influenced by years of experience in internal auditing...

... variable, and different types of dyads (e.g. traditioned vs staticized) on group decision making. Practical implications The results can be used for training purposes for auditors to increase their performance. Originality/value The study is one of the first to work in the area of multi‐person...

...Christos Tzovas Purpose This paper aims to investigate the factors that influence the accounting policy decisions of firms operating in Greece. Emphasis is given to management's perceptions regarding the impact that accounting figures have upon the decision‐making and opinions of firms...

...Nicos Sykianakis; Athanassios Bellas Purpose This paper aims to provide a better understanding of the foreign direct investment (FDI) decision‐making process, and to explore the roles of management accounting information to that. Design/methodology/approach An interpretive methodology...

... Cost allocation Decision making In times of increasing pressure on budgets lowering costs is an obvious objective of companies, though, typically, limited information is available on how to lower costs without running the risk that at the same time value may be destroyed. Before taking any...

..., cognitive style and ability) with the data presentation method (including tables, graphical and pictorial methods) in the management decision making process. The paper reports on experiments conducted with respondents of varying degrees of accounting sophistication, using a failed/non‐failed decision...

... not only sound knowledge of measurement and analytical methods but also the ability to communicate effectively. This usually means with financial terms and graphics. Team work, appropriate measurement collection and clever, meaningful displays are key ingredients to good decision making. The good work...

...John A. Brierley; Christopher J. Cowton; Colin Drury Reports the findings of a pilot survey into how product costs are calculated and how they are used in decision making in manufacturing industry in the UK. The survey examines how many accounting systems firms use, blanket overhead rates...

... the relationships between personality, job satisfaction and turnover intentions, and to determine if the moderating variables – ethnicity, gender, occupational setting, and level of decision making authority – have an impact on these relationships. The study was conducted using a modified meta‐analysis...

... formats, flowchart and narrative, to determine if one leads to better performance. Specifically, the study attempts to identify if presentation format (holding content constant) is a salient factor in decision making. While this research uses accounting professionals as its participants and provides them...

...Malcolm Smith The personal characteristics of users of accounting information are largely ignored in both internal and external financial reporting. Explores these differences, to identify the characteristics most likely to impact on management decision making, the successful implementation...

... Limited 1999 Implementation Decision making Activity‐based costing In recent years, manufacturing has become global and hence the competition is high among manufacturing/service industries to offer quality goods and services at competitive prices. This competition has led companies...

... training Decision making Internal audit Thinking styles As a professional, an internal auditor must possess the ability to make well‐justified judgements in conducting an audit. Whether it is an operational, financial statement, or compliance audit, the professional judgements must be justifiable...

... Decision making Financial reporting International standards Quality assurance Since the late 1960s research efforts regarding a conceptual framework have been commissioned in response to mounting public and professional pressure with regard to the nature of corporate reporting and deficiencies...

... determine what else he/she needs to make a decision. © MCB UP Limited 1996 Bottom up decision making Decision making Decision‐support systems Another bum decision. Can’t he ever make a good decision? I spend half my life covering up for his poor decisions. Sound familiar...