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The Effects of Contexts and Cognitive Characteristics on Accounting Information Processing: A Review of Behavioral Accounting and Cognitive Psychology Research
Abstract
The paper reviews influential literature concerning the effect of the contextual environment of decisions and the cognitive characteristics on accounting information processing and decision-making. The contextual environment of a decision might have the following effects on an accounting decision: information, salience, motivation, and memorycoding effects. These effects influence the judgment of individual accountants and auditors in their decision-making. On the other hand, the cognitive characteristics of individual accountants also affect their decision-making process, by affecting their knowledge and information processing activities. Cognitive characteristics can be divided into three main categories: cognitive styles, cognitive abilities, and cognitive strategies (the interaction between cognitive styles and cognitive abilities). Some interaction may be seen between contextual effects and cognitive characteristics that amplify the total effect on the accounting decision maker. Behavioral accounting studies that show the effects of these contextual factors and cognitive characteristics on accounting decision makers are mentioned. The effects of contexts and cognitive characteristics on accounting information processing: A review of behavioral accounting and cognitive psychology research
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