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A timely and comprehensive study on behavioural decision-making within the field of accounting.
Behavioral decision theory draws on experimental research in cognitive psychology to provide a descriptively accurate model of human behavior. It shows that people systematically violate the normative assumptions of economic rationality by miscalculating probabilities and making choices based on one-economic criteria. Behavioral decision theory s ability to capture the complexity of human judgments and choices makes it a useful foundation for improving public policy analysis, design, and implementation. This volume showcases the research of leading scholars who are working on applications of behavioral decision theory in diverse policy settings. It is designed to give policy analysts and practitioners who are non-psychologists a clearer understanding of the complexities of human judgment and choice, and an idea of how to integrate behavioral decision theoretic insights into the policy sciences. This interdisciplinary volume should be insightful and useful wherever people s judgments and choices matter for policy formulation, acceptance, and effectiveness.
The IBSS is the essential tool for librarians, university departments, research institutions and any public or private institutions whose work requires access to up-to-date and comprehensive knowledge of the social sciences.
This book offers an overview of recent research on the psychology of judgment and decision making, the field that investigates the processes by which people draw conclusions, reach evaluations, and make choices. An introductory, historically oriented chapter provides a way of viewing the overall structure of the field, its recent trends, and its possible directions. Subsequent sections present significant recent papers by prominent researchers, organized to reveal the currents, connections, and controversies that animate the field. Current trends in the field are illustrated with papers from ongoing streams of research. The papers on "connections" explore memory, explanation and argument, affect, attitudes, and motivation. Finally, a section on "controversies" presents problem representation, domain knowledge, content specificity, rule-governed versus rule-described behavior, and proposals for radical departures and new beginnings in the field. Students and researchers in psychology who have an interest in cognitive processes will find this text to be rewarding reading.
IBSS is the essential tool for librarians, university departments, research institutions and any public or private institution whose work requires access to up-to-date and comprehensive knowledge of the social sciences.
The IBSS is the essential tool for librarians, university departments, research institutions and any public or private institutions whose work requires access to up-to-date and comprehensive knowledge of the social sciences.
Current scientific research almost always requires collaboration among several (if not several hundred) specialized researchers. When scientists co-author a journal article, who deserves credit for discoveries or blame for errors? How should scientific institutions promote fruitful collaborations among scientists? In this work, leading philosophers of science address these critical questions
Successful innovation demands more than a good strategic plan; it requires creative improvisation. Much of the "serious play" that leads to breakthrough innovations is increasingly linked to experiments with models, prototypes, and simulations. As digital technology makes prototyping more cost-effective, serious play will soon lie at the heart of all innovation strategies, influencing how businesses define themselves and their markets. Author Michael Schrage is one of today's most widely recognized experts on the relationship between technology and work. In Serious Play, Schrage argues that the real value in building models comes less from the help they offer with troubleshooting and problem...
Silke Adam setzt sich mit der Urteilsbildung über die Going-Concern-Annahme bei der Erteilung von Bestätigungsvermerken auseinander. Im Mittelpunkt stehen folgende Fragen: Welche Arten von Faktoren beeinflussen die Urteilsbildung und in welchem Verhältnis werden sie berücksichtigt? Welche Kennzahlen und Sachverhalte werden herangezogen? Beeinflusst die unterschiedliche Reihenfolge von Informationen im Rahmen einer Prüfung die Entscheidungsfindung? Welcher methodengestützte Ansatz gilt als geeignetste Hilfe bei der Urteilsbildung?