Conceptual Framework And Methods For Judgment And Decision-Making In Accounting
Conceptual Framework And Methods For Judgment And Decision-Making In Accounting

Summary/Abstract: Judgement and decision making are pervasive elements of all accounting settings, and judgment and decision making (JDM) research is one of the largest and most influential areas of accounting research. An appropriate framework for research issues of JDM in accounting is related to both the quality of individual JDM and variations in JDM. It should be noted that research on JDM in accounting is not an exclusively accounting issue, but it also contains many psychological aspects, which requires a comparative synthesis when considering psychological and accounting factors related to judgment and decision making. The research framework incorporates questions that are pertinent to the applied field of accounting but not necessarily to the JDM work in other fields. Thus, it is essential that the researcher choose an appropriate method for testing issues in JDM research.

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