Behavioral Accounting - Riahi-Belkaoui, Ahmed
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As Belkaoui demonstrates, the quality of accounting information is often adversely affected by human perceptions, attitudes, predispositions and other behavioural characteristics. Belkaoui fully explores the behavioural underpinnings of the problem by examining the behavioural dimensions of a wide range of accounting issues and practices including - contingency approaches to the design of accounting systems; functional and data fixation; the practice of slack; accounting and language; goal setting, participative budgeting and performance; the human resource considerations in public accounting…mehr

Produktbeschreibung
As Belkaoui demonstrates, the quality of accounting information is often adversely affected by human perceptions, attitudes, predispositions and other behavioural characteristics. Belkaoui fully explores the behavioural underpinnings of the problem by examining the behavioural dimensions of a wide range of accounting issues and practices including - contingency approaches to the design of accounting systems; functional and data fixation; the practice of slack; accounting and language; goal setting, participative budgeting and performance; the human resource considerations in public accounting firms; and finally, cultural determinism in accounting. By offering both a realistic appraisal of the theories behind behavioural accounting and a cogent statement of the questions still left unanswered, Belkaoui makes a major contribution to the ongoing inquiry into the influence of behavioural factors on accounting practice.
Autorenporträt
AHMED BELKAOUI is Professor of Accounting at the University of Illinois at Chicago and is a recognized authority on accounting. He has served as a consultant to corporations, institutions, and governments throughout the world. Among his recent books are Human Information Processing in Accounting (Quorum, 1989), Industrial Bonds and the Rating Process, International Accounting, Socio-Economic Accounting, Public Policy and the Problems and Practices of Accounting, and The Learning Curve (all published by Quorum Books). He is the author of more than 70 articles and reviews.