... of AAI influence managers’ intention and behavioural action to use AAI for decision-making, with managers’ sense of control has the strongest effect. Organisational characteristics, particularly culture, serve to facilitate the translation of intention to actual use of AAI . Originality/value...

... reporting. This study aims to propose a framework that bridges the mixed findings between the archival and experimental literature on the benefits of integrated reporting. Design/methodology/approach The authors extend the Maines and McDaniel’s (2000) decision-making framework, which is influential...

... 2024 22 05 2024 23 05 2024 Non-GAAP SEC guidance Informativeness Opportunism Judgment Decision-making Uncertainty Epistemic motivation Process accountability G38 M40 M41 M48 There has been a long-standing debate in financial reporting regulation between rules...

...Sanjaya C. Kuruppu; Markus J. Milne; Carol A. Tilt Purpose This study aims to respond to calls for more research to understand how sustainability control systems (SCSs) feature (or do not feature) in short-term operational and long-term strategic decision-making. Design/methodology/approach...

... decisions made in conditions of uncertainty, as is the case in business decision-making. Consequently, this study aims to examine susceptibility of MAs to frame dependence bias. A survey was conducted among an international sample of practising MAs. The proportion of MAs influenced by framing bias...