메뉴 건너뛰기




Volumn 13, Issue 1, 1997, Pages 39-49

Management, accounting and cognition

Author keywords

Accounting; Cognition; Goal; Management; Rationality; Self efficacy

Indexed keywords


EID: 0031092519     PISSN: 09565221     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0956-5221(96)00029-2     Document Type: Article
Times cited : (5)

References (72)
  • 2
    • 0000135620 scopus 로고
    • Pressures and performance in accounting decision settings: Paradoxical effects of incentives, feedback and justification
    • Ashton, R. H. (1990) Pressures and performance in accounting decision settings: paradoxical effects of incentives, feedback and justification. Journal of Accounting Research Suppl., 140-188.
    • (1990) Journal of Accounting Research , Issue.SUPPL. , pp. 140-188
    • Ashton, R.H.1
  • 4
    • 0017472917 scopus 로고
    • Self-efficacy: Toward a unifying theory of behavioral change
    • Bandura, A. (1977) Self-efficacy: toward a unifying theory of behavioral change. Psychological Review 84, 191-215.
    • (1977) Psychological Review , vol.84 , pp. 191-215
    • Bandura, A.1
  • 5
    • 33746878674 scopus 로고
    • Self-efficacy mechanism in human agency
    • Bandura, A. (1982) Self-efficacy mechanism in human agency. American Psychology 37, 122-147.
    • (1982) American Psychology , vol.37 , pp. 122-147
    • Bandura, A.1
  • 7
    • 0002886841 scopus 로고
    • Self-regulation of motivation and action through goal systems
    • eds V. Hamilton, G. Bower and N. Frijda. Kluwer, Dordrecht
    • Bandura, A. (1988) Self-regulation of motivation and action through goal systems. In Cognitive Perspectives on Emotion and Motivation, eds V. Hamilton, G. Bower and N. Frijda. Kluwer, Dordrecht.
    • (1988) Cognitive Perspectives on Emotion and Motivation
    • Bandura, A.1
  • 8
    • 0001233057 scopus 로고
    • Cultivating competence, self-efficacy and intrinsic interest through self-motivation
    • Bandura, A. and Schunk, D. H. (1981) Cultivating competence, self-efficacy and intrinsic interest through self-motivation. Journal of Personality and Social Psychology 4, 586-598.
    • (1981) Journal of Personality and Social Psychology , vol.4 , pp. 586-598
    • Bandura, A.1    Schunk, D.H.2
  • 11
    • 84883843512 scopus 로고
    • Influence of self-efficacy on performance in a cognitive task
    • Bouffard-Bouchard, T. (1990) Influence of self-efficacy on performance in a cognitive task. The Journal of Social Psychology 130, 353-363.
    • (1990) The Journal of Social Psychology , vol.130 , pp. 353-363
    • Bouffard-Bouchard, T.1
  • 12
    • 0001769327 scopus 로고
    • Self-efficacy as a moderator of scholastic aptitude-academic performance relationships
    • Brown, S. D., Lent, R. W. and Larkin, K. C. (1989) Self-efficacy as a moderator of scholastic aptitude-academic performance relationships. Journal of Vocational Behaviour 35, 64-75.
    • (1989) Journal of Vocational Behaviour , vol.35 , pp. 64-75
    • Brown, S.D.1    Lent, R.W.2    Larkin, K.C.3
  • 14
    • 38249043436 scopus 로고
    • The effects of mathematics task performance on math self-efficacy and task interest
    • Campbell, N. K. and Hackett, G. (1986) The effects of mathematics task performance on math self-efficacy and task interest. Journal of Vocational Behaviour, 28, 149-162.
    • (1986) Journal of Vocational Behaviour , vol.28 , pp. 149-162
    • Campbell, N.K.1    Hackett, G.2
  • 15
    • 0003076989 scopus 로고
    • The minds eye in chess
    • ed. W. G. Chase, Academic Press, New York
    • Chase, W. G. and Simon, H. A. (1973a) The minds eye in chess. In Visual Information Processing, ed. W. G. Chase, pp. 215-281. Academic Press, New York.
    • (1973) Visual Information Processing , pp. 215-281
    • Chase, W.G.1    Simon, H.A.2
  • 18
    • 58149410841 scopus 로고
    • Categorisation and representation of physics problems by expert and novices
    • Chi, M., Feltowich, P. and Glaser, R. (1981) Categorisation and representation of physics problems by expert and novices. Cognitive Science 5, 121-152.
    • (1981) Cognitive Science , vol.5 , pp. 121-152
    • Chi, M.1    Feltowich, P.2    Glaser, R.3
  • 20
    • 0000046656 scopus 로고
    • Experience, expertise, and expert-performance research in public accounting
    • Davis, J. S. and Solomon, I. (1989) Experience, expertise, and expert-performance research in public accounting. Journal of Accounting Literature 8, 150-164.
    • (1989) Journal of Accounting Literature , vol.8 , pp. 150-164
    • Davis, J.S.1    Solomon, I.2
  • 21
    • 84965427194 scopus 로고
    • Organizational learning: A review of some literature
    • Dodgson, M. (1993) Organizational learning: a review of some literature. Organization Studies 14, 375-394.
    • (1993) Organization Studies , vol.14 , pp. 375-394
    • Dodgson, M.1
  • 22
    • 84982399532 scopus 로고
    • Good judgement in public accounting: Quality and justification
    • Emby, C. and Gibbins, M. (1988) Good judgement in public accounting: quality and justification. Contemporary Accounting Research 4, 287-313.
    • (1988) Contemporary Accounting Research , vol.4 , pp. 287-313
    • Emby, C.1    Gibbins, M.2
  • 23
    • 28544453291 scopus 로고
    • Skatteplanlegging of skatteplanleggingsadferd i næringsvirksomhet
    • Ph.D. thesis, The Norwegian School of Economics and Business Administration, Bergen, Norway
    • Fallan, L. (1990) Skatteplanlegging of skatteplanleggingsadferd i næringsvirksomhet (Tax planning and Tax Planning Behaviour in Business Organizations). Ph.D. thesis, The Norwegian School of Economics and Business Administration, Bergen, Norway.
    • (1990) Tax Planning and Tax Planning Behaviour in Business Organizations
    • Fallan, L.1
  • 24
    • 0002252991 scopus 로고
    • Structural crises of adjustment: Business cycles and investment behaviour
    • eds G. Dos et al., Pinter, London
    • Freeman, C. and Perez, C. (1988) Structural crises of adjustment: business cycles and investment behaviour. In Technical Change and Economic Theory, eds G. Dos et al., pp. 38-66. Pinter, London.
    • (1988) Technical Change and Economic Theory , pp. 38-66
    • Freeman, C.1    Perez, C.2
  • 25
    • 84980189152 scopus 로고
    • Self-efficacy and endurance performance: A longitudinal field test of cognitive mediation theory
    • Garland, H., Weinberg, R., Bruja, L. and Jackson, A. (1988) Self-efficacy and endurance performance: a longitudinal field test of cognitive mediation theory. Applied Psychology: An International Review 37, 381-394.
    • (1988) Applied Psychology: An International Review , vol.37 , pp. 381-394
    • Garland, H.1    Weinberg, R.2    Bruja, L.3    Jackson, A.4
  • 26
    • 0000438803 scopus 로고
    • Problem-centred research and knowledge-based theory in the professional accounting setting
    • Gibbins, M. and Jamal, K. (1993) Problem-centred research and knowledge-based theory in the professional accounting setting. Accounting, Organizations and Society 18, 451-466.
    • (1993) Accounting, Organizations and Society , vol.18 , pp. 451-466
    • Gibbins, M.1    Jamal, K.2
  • 27
    • 0001240334 scopus 로고
    • Self-efficacy: Implications for organizational behaviour and human resource management
    • Gist, M. E. (1987) Self-efficacy: implications for organizational behaviour and human resource management. Academy of Management Review 12, 472-485.
    • (1987) Academy of Management Review , vol.12 , pp. 472-485
    • Gist, M.E.1
  • 28
    • 26444447760 scopus 로고
    • Effects of alternative training methods on self-efficacy and performance in computer software training
    • Gist, M. E., Schwoerer, C. and Rosen, B. (1989) Effects of alternative training methods on self-efficacy and performance in computer software training. Journal of Applied Psychology 74, 884-891.
    • (1989) Journal of Applied Psychology , vol.74 , pp. 884-891
    • Gist, M.E.1    Schwoerer, C.2    Rosen, B.3
  • 30
    • 85050834115 scopus 로고
    • Personal factors in the development of organizational commitment
    • Hall, D. T., Schneider, B. and Nygren, H. T. (1970) Personal factors in the development of organizational commitment. Administrative Science Quarterly 15, 176-189.
    • (1970) Administrative Science Quarterly , vol.15 , pp. 176-189
    • Hall, D.T.1    Schneider, B.2    Nygren, H.T.3
  • 31
    • 0001694351 scopus 로고
    • An exploration of the mathematics self-efficacy/mathematics performance correspondence
    • Hackett, G. and Betz, N. E. (1989) An exploration of the mathematics self-efficacy/mathematics performance correspondence. Journal for Research in Mathematics Education 20, 261-273.
    • (1989) Journal for Research in Mathematics Education , vol.20 , pp. 261-273
    • Hackett, G.1    Betz, N.E.2
  • 32
    • 38249033496 scopus 로고
    • Task self-efficacy and task interest as a function of performance on a gender-neutral task
    • Hackett, G. and Campbell, N. K. (1987) Task self-efficacy and task interest as a function of performance on a gender-neutral task. Journal of Vocational Behaviour 30, 203-215.
    • (1987) Journal of Vocational Behaviour , vol.30 , pp. 203-215
    • Hackett, G.1    Campbell, N.K.2
  • 33
    • 0001770477 scopus 로고
    • How organizations learn and unlearn
    • eds P.C. Nystrøm and W. H. Starbuck, Oxford University Press, New York
    • Hedberg, B. L. T. (1981) How organizations learn and unlearn. In Handbook of Organizational Design eds P.C. Nystrøm and W. H. Starbuck, Vol. 1, pp. 3-27. Oxford University Press, New York.
    • (1981) Handbook of Organizational Design , vol.1 , pp. 3-27
    • Hedberg, B.L.T.1
  • 34
    • 0001507344 scopus 로고
    • A perspective on cognitive research in accounting
    • Hogarth, R. M. (1991) A perspective on cognitive research in accounting. Accounting Review 66, 277-290.
    • (1991) Accounting Review , vol.66 , pp. 277-290
    • Hogarth, R.M.1
  • 36
    • 0002913906 scopus 로고
    • Mapping strategic thought
    • ed. A. S. Huff. Wiley, Chichester
    • Huff, A. S. (1990) Mapping strategic thought. In Mapping Strategic Thought, ed. A. S. Huff. pp. 11-49. Wiley, Chichester.
    • (1990) Mapping Strategic Thought , pp. 11-49
    • Huff, A.S.1
  • 37
    • 0001067433 scopus 로고
    • Expertise and decision under uncertainty: Performance and process
    • eds M. Chi, R. Glaser and M. Farr, Earlbaum, Hillsdale, NJ
    • Johnsen, E. (1988) Expertise and decision under uncertainty: performance and process. In The Nature of Expertise eds M. Chi, R. Glaser and M. Farr, pp. 209-228. Earlbaum, Hillsdale, NJ.
    • (1988) The Nature of Expertise , pp. 209-228
    • Johnsen, E.1
  • 38
    • 85030021750 scopus 로고
    • A theory of management
    • eds J.-M. Choukroun and R. M. Snow, University of Pennsylvania Press, Philadelphia
    • Johnsen, E. (1992). A theory of management. In Planning for Human Systems. Essays in Honour of Russel L. Ackoff, eds J.-M. Choukroun and R. M. Snow, pp. 131-141. University of Pennsylvania Press, Philadelphia.
    • (1992) Planning for Human Systems. Essays in Honour of Russel L. Ackoff , pp. 131-141
    • Johnsen, E.1
  • 42
    • 0000963894 scopus 로고
    • Script as determinants of purposeful behaviour in organizations
    • Lord, R. G. and Kernan, M. C. (1987) Script as determinants of purposeful behaviour in organizations. Academy of Management Review 12, 265-277.
    • (1987) Academy of Management Review , vol.12 , pp. 265-277
    • Lord, R.G.1    Kernan, M.C.2
  • 43
    • 0000593244 scopus 로고
    • Feedback and management accounting: A review of research into behavioural consequences
    • Luckett, P. F. and Eggleton, I. R. C. (1991) Feedback and management accounting: a review of research into behavioural consequences. Accounting, Organizations and Society 16, 371-294.
    • (1991) Accounting, Organizations and Society , vol.16 , pp. 371-1294
    • Luckett, P.F.1    Eggleton, I.R.C.2
  • 48
    • 38149145277 scopus 로고
    • Rationality, institutions and decision making: Reflections on March and Olsen's Rediscovering Institutions
    • Mouritsen, J. (1994) Rationality, institutions and decision making: reflections on March and Olsen's Rediscovering Institutions. Accounting, Organizations and Society 19, 193-211.
    • (1994) Accounting, Organizations and Society , vol.19 , pp. 193-211
    • Mouritsen, J.1
  • 50
    • 84948124683 scopus 로고
    • Human constructivism: A unification of psychological and epistemological phenomena in meaning making
    • Novak, J. D. (1993) Human constructivism: a unification of psychological and epistemological phenomena in meaning making. International Journal of Personal Construct Psychology 6, 167-193.
    • (1993) International Journal of Personal Construct Psychology , vol.6 , pp. 167-193
    • Novak, J.D.1
  • 51
    • 84984019195 scopus 로고
    • Local budgeting: Decision making or a ritual act?
    • Olsen, J. P. (1970) Local budgeting: decision making or a ritual act? Scandinavian Political Studies 5, 85-118.
    • (1970) Scandinavian Political Studies , vol.5 , pp. 85-118
    • Olsen, J.P.1
  • 52
    • 0002638642 scopus 로고
    • Qualities of the programme concept in municipal budgeting
    • Olson, O. (1990) Qualities of the programme concept in municipal budgeting. Scandinavian Journal of Management 6, 13-29.
    • (1990) Scandinavian Journal of Management , vol.6 , pp. 13-29
    • Olson, O.1
  • 53
    • 84982017200 scopus 로고
    • Key characteristics of the large innovating firm
    • Pavitt, K. (1991) Key characteristics of the large innovating firm. British Journal of Management 2, 41-50.
    • (1991) British Journal of Management , vol.2 , pp. 41-50
    • Pavitt, K.1
  • 54
    • 38249001945 scopus 로고
    • Decision making, cognitive science and accounting: An overview of the intersection
    • Peters, J. M. (1993) Decision making, cognitive science and accounting: an overview of the intersection. Accounting, Organizations and Society 18, 383-405.
    • (1993) Accounting, Organizations and Society , vol.18 , pp. 383-405
    • Peters, J.M.1
  • 55
    • 85030025643 scopus 로고
    • Management accounting and control in hospitals - Ritual rhetorics and rationalized myths?
    • Venice, Italy, 6-8 April, 1994
    • Pettersen, I. J. (1994) Management accounting and control in hospitals - ritual rhetorics and rationalized myths? Paper presented to The 17th Annual Congress of the European Accounting Association, Venice, Italy, 6-8 April, 1994.
    • (1994) The 17th Annual Congress of the European Accounting Association
    • Pettersen, I.J.1
  • 56
    • 0002360624 scopus 로고
    • The firm as a Nexus of internal and external contracts
    • eds M. Aoki, B. Gustafsson and O. Williamson, Sage, London
    • Reve, T. (1990) The Firm as a Nexus of Internal and External Contracts. In The Firm as a Nexus of Treaties, eds M. Aoki, B. Gustafsson and O. Williamson, pp. 133-161. Sage, London.
    • (1990) The Firm as a Nexus of Treaties , pp. 133-161
    • Reve, T.1
  • 57
    • 84982010020 scopus 로고
    • Managerial self-efficacy and managerial performance
    • Robertson, I. T. and Sadri, G. (1993) Managerial self-efficacy and managerial performance. British Journal of Management 4, 37-45.
    • (1993) British Journal of Management , vol.4 , pp. 37-45
    • Robertson, I.T.1    Sadri, G.2
  • 59
    • 0002247375 scopus 로고
    • Modelling and attributional effects on childrens' achievement: A self-efficacy analysis
    • Schunk, D. H. (1981) Modelling and attributional effects on childrens' achievement: A self-efficacy analysis. Journal of Educational Psychology 73, 93-105.
    • (1981) Journal of Educational Psychology , vol.73 , pp. 93-105
    • Schunk, D.H.1
  • 63
    • 0003001456 scopus 로고
    • Self-efficacy and outcome expectancy mechanism in reading and writing achievement
    • Shell, D. F., Murphy, C. C. and Bruning, R. H. (1989) Self-efficacy and outcome expectancy mechanism in reading and writing achievement. Journal of Educational Psychology 81, 91-100.
    • (1989) Journal of Educational Psychology , vol.81 , pp. 91-100
    • Shell, D.F.1    Murphy, C.C.2    Bruning, R.H.3
  • 66
    • 21844510753 scopus 로고
    • Commitment and the role of ability in motivation: Comment on Wright, O'Leary-Kelly, Cortina, Klein, and Hollenbeck (1994)
    • Tubbs, M. (1994) Commitment and the role of ability in motivation: comment on Wright, O'Leary-Kelly, Cortina, Klein, and Hollenbeck (1994). Journal of Applied Psychology 79, 804-811.
    • (1994) Journal of Applied Psychology , vol.79 , pp. 804-811
    • Tubbs, M.1
  • 67
    • 0001497931 scopus 로고
    • Global versus task-specific measures of self-efficacy
    • Wang, A. Y. and Richarde, R. S. (1988) Global versus task-specific measures of self-efficacy. The Psychological Record 38, 533-542.
    • (1988) The Psychological Record , vol.38 , pp. 533-542
    • Wang, A.Y.1    Richarde, R.S.2
  • 68
    • 0002276640 scopus 로고
    • Cognitive processes in organizations
    • eds L. L. Cummings and B. M. Stav, 74. JAI Press, Greenwich, CT
    • Weick, K. E. (1979) Cognitive processes in organizations. In Research in Organizational Behaviour, eds L. L. Cummings and B. M. Stav, Vol. 1, pp. 41-74. JAI Press, Greenwich, CT.
    • (1979) Research in Organizational Behaviour , vol.1 , pp. 41
    • Weick, K.E.1
  • 69
    • 85042555770 scopus 로고
    • Goal setting, evaluation apprehension, and social cues as determinants of job performance and job satisfaction in a simulated organization
    • White, S. E., Mitchell, T. R. and Bell, C. H. (1977) Goal setting, evaluation apprehension, and social cues as determinants of job performance and job satisfaction in a simulated organization. Journal of Applied Psychology 62, 665-673.
    • (1977) Journal of Applied Psychology , vol.62 , pp. 665-673
    • White, S.E.1    Mitchell, T.R.2    Bell, C.H.3
  • 71
    • 0003120925 scopus 로고
    • Understanding a primitive society
    • ed. B. R. Wilson, Blackwell, Oxford
    • Winch, P. (1979) Understanding a primitive society. In Rationality, ed. B. R. Wilson, pp. 78-111. Blackwell, Oxford.
    • (1979) Rationality , pp. 78-111
    • Winch, P.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.