Ahmed Belkaoui focuses on the contributions human information
processing research can make in the study of accounting
decision-making. Both a review and synthesis of the current
literature and a springboard for further research, Human
Information Processing in Accounting explores the basic
psychological concepts underlying human decision-making and their
applications to accounting. As Belkaoui notes at the outset,
accounting information is used primarily for decision-making. Human
information processing in accounting is designed to understand,
describe, evaluate, and--most importantly--improve the decision
process used in an accounting or auditing context. Belkaoui's book
provides accounting students and practitioners with the first
comprehensive overview of the ways in which human information
processing research has been used to study and enhance accounting
decision-making.
Divided into six parts, the volume begins by examining the
policy-capturing process and the Brunswick Lens model used in this
type of research. Subsequent chapters address the models of risky
choice used to predict or describe how individuals make these types
of choices, the application of probability elicitation and revision
to accounting research and practice, the heuristics and biases
individuals use to reduce complex cognitive processes to simpler
judgmental operations, and the application of cognitive science to
accounting. A number of chapters include appendices illustrating
the type of accounting studies that exist for each of the human
information processing paradigms presented. Taken as a whole,
Belkaoui's work represents a pioneering attempt to focus and
organize the field of human information processing in
accounting.
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