...@depaul.edu © Emerald Group Publishing Limited 2011 Accounting standards Probability analysis Communication processes Loss Uncertainty management This paper examines how accountants interpret verbal uncertainty expressions. Both Statement of Financial Accounting Standard No.5...

... Uncertainty management Training Prior literature provides clear evidence that the judgments of experts differ from those of non‐experts. In this paper, we seek to present new ideas for further exploration with respect to the differences between experts and novices. Specifically, our focus...

.... Management accounting Uncertainty management Decentralized control Mauritius Accounting systems H1. There is a positive relation between TU and the level of quality and sophistication of MAS, as conceptualized by the MAS dimensions of (i) scope, (ii) timeliness, (iii) integration, and (iv...