메뉴 건너뛰기




Volumn 73, Issue 1, 1998, Pages 47-72

The effects of accounting knowledge and context on the omission of opportunity costs in resource allocation decisions

(1)  Vera Muñoz, Sandra C a  

a NONE

Author keywords

Accounting knowledge; Decision context; Knowledge structures; Opportunity costs

Indexed keywords


EID: 0031627264     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (57)

References (50)
  • 1
    • 0010213272 scopus 로고
    • A model of audit judgement: Cognition in a professional context
    • edited by L. A. Ponemon, and D. R. L. Gabhart. New York, NY: Springer-Verlag
    • Anderson, U., L. Koonce, and G. Marchant. 1991. A model of audit judgement: Cognition in a professional context. In Auditing: Advances in Behavioral Research, edited by L. A. Ponemon, and D. R. L. Gabhart. New York, NY: Springer-Verlag.
    • (1991) Auditing: Advances in Behavioral Research
    • Anderson, U.1    Koonce, L.2    Marchant, G.3
  • 2
    • 84963197314 scopus 로고
    • Internal models in physics problem solving
    • Anzai, Y., and T. Yokoyama. 1984. Internal models in physics problem solving. Cognition and Instruction 1 (No. 4): 397-450.
    • (1984) Cognition and Instruction , vol.1 , Issue.4 , pp. 397-450
    • Anzai, Y.1    Yokoyama, T.2
  • 3
    • 0010092022 scopus 로고
    • Intra-firm cost and resource allocations: Theory and practice
    • Toronto, Canada: The Canadian Academic Accounting Association
    • Atkinson, A. 1987. Intra-firm cost and resource allocations: Theory and practice. In Studies in Canadian Accounting Research. Toronto, Canada: The Canadian Academic Accounting Association.
    • (1987) Studies in Canadian Accounting Research
    • Atkinson, A.1
  • 5
    • 0002767266 scopus 로고
    • Experience effects in auditing: The role of task-specific knowledge
    • Bonner, S. 1990. Experience effects in auditing: The role of task-specific knowledge. The Accounting Review (January): 72-92.
    • (1990) The Accounting Review , Issue.JANUARY , pp. 72-92
    • Bonner, S.1
  • 6
    • 21144459201 scopus 로고
    • Expertise in corporate tax planning: The issue identification stage
    • -, J. Davis, and B. Jackson. 1992. Expertise in corporate tax planning: The issue identification stage. Journal of Accounting Research (Supplement): 1-36.
    • (1992) Journal of Accounting Research , Issue.SUPPL. , pp. 1-36
    • Davis, J.1    Jackson, B.2
  • 7
    • 0002043874 scopus 로고
    • Determinants of auditor expertise
    • -, and B. Lewis. 1990. Determinants of auditor expertise. Journal of Accounting Research (Supplement): 1-20.
    • (1990) Journal of Accounting Research , Issue.SUPPL. , pp. 1-20
    • Lewis, B.1
  • 8
    • 0002198254 scopus 로고
    • Cognitive processes and knowledge as determinants of auditor expertise
    • -, and N. Pennington. 1991. Cognitive processes and knowledge as determinants of auditor expertise. Journal of Accounting Literature 10: 1-50.
    • (1991) Journal of Accounting Literature , vol.10 , pp. 1-50
    • Pennington, N.1
  • 9
    • 0000686253 scopus 로고
    • Frequency judgments in an auditing-related task
    • Butt, J. 1988. Frequency judgments in an auditing-related task. Journal of Accounting Research (Autumn): 315-330.
    • (1988) Journal of Accounting Research , Issue.AUTUMN , pp. 315-330
    • Butt, J.1
  • 10
    • 0003076989 scopus 로고
    • The mind's eye in chess
    • edited by W. G. Chase. New York, NY: Academic Press
    • Chase, W., and H. Simon. 1973. The mind's eye in chess. In Visual Information Processing, edited by W. G. Chase. New York, NY: Academic Press.
    • (1973) Visual Information Processing
    • Chase, W.1    Simon, H.2
  • 11
    • 0000707193 scopus 로고
    • The relationship between knowledge structure and judgments for experienced and inexperienced auditors
    • Choo, F., and K. Trotman. 1991. The relationship between knowledge structure and judgments for experienced and inexperienced auditors. The Accounting Review (July): 464-485.
    • (1991) The Accounting Review , Issue.JULY , pp. 464-485
    • Choo, F.1    Trotman, K.2
  • 12
    • 0344022620 scopus 로고
    • Business organization and the accountant
    • edited by J. Buchanan, and G. Thirlby. New York, NY: New York University Press
    • Coase, R. 1981. Business organization and the accountant. In L. S. E. Essays in Cost, edited by J. Buchanan, and G. Thirlby. New York, NY: New York University Press.
    • (1981) L. S. E. Essays in Cost
    • Coase, R.1
  • 15
    • 0001106479 scopus 로고
    • Auditors' representation and retrieval of internal control knowledge
    • -. 1991. Auditors' representation and retrieval of internal control knowledge. The Accounting Review (April): 240-258.
    • (1991) The Accounting Review , Issue.APRIL , pp. 240-258
  • 16
    • 0000379036 scopus 로고
    • Expertise and auditors' judgments of conjunctive events
    • -, and R. Libby. 1986. Expertise and auditors' judgments of conjunctive events. Journal of Accounting Research (Autumn): 270-290.
    • (1986) Journal of Accounting Research , Issue.AUTUMN , pp. 270-290
    • Libby, R.1
  • 17
    • 0000848334 scopus 로고
    • Expertise and intelligent thinking: When is it worse to know better?
    • edited by R. Sternberg. Hillsdale, NJ: Erlbaum
    • Frensch, P., and R. Sternberg. 1989. Expertise and intelligent thinking: When is it worse to know better? In Advances in the Psychology of Human Intelligence, 5, edited by R. Sternberg. Hillsdale, NJ: Erlbaum.
    • (1989) Advances in the Psychology of Human Intelligence , vol.5
    • Frensch, P.1    Sternberg, R.2
  • 18
    • 0000926879 scopus 로고
    • The effects of opportunity costs on project investment decisions: A replication and extension
    • Friedman, L, and B. Neumann. 1980. The effects of opportunity costs on project investment decisions: A replication and extension. Journal of Accounting Research (Autumn): 407-419.
    • (1980) Journal of Accounting Research , Issue.AUTUMN , pp. 407-419
    • Friedman, L.1    Neumann, B.2
  • 19
    • 0003102834 scopus 로고
    • Education and thinking: The role of knowledge
    • Glaser, R. 1984. Education and thinking: The role of knowledge. American Psychologist (February): 93-104.
    • (1984) American Psychologist , Issue.FEBRUARY , pp. 93-104
    • Glaser, R.1
  • 20
    • 0010189236 scopus 로고
    • Princeton, NJ: Educational Testing Service
    • Graduate Record Examinations Board. 1990. Practicing to Take the GRE General Test No. 8. Princeton, NJ: Educational Testing Service.
    • (1990) Practicing to Take the GRE General Test No. 8 , vol.8
  • 26
    • 0002556042 scopus 로고
    • Opportunity cost and behavior
    • Hoskin, R. 1983. Opportunity cost and behavior. Journal of Accounting Research (Spring): 78-95.
    • (1983) Journal of Accounting Research , Issue.SPRING , pp. 78-95
    • Hoskin, R.1
  • 27
    • 0001777961 scopus 로고
    • Yesterday's accounting undermines production
    • Kaplan, R. 1984. Yesterday's accounting undermines production. Harvard Business Review (July-August): 99-100.
    • (1984) Harvard Business Review , Issue.JULY-AUGUST , pp. 99-100
    • Kaplan, R.1
  • 28
    • 0000537783 scopus 로고
    • Availability and the generation of hypotheses in analytical review
    • Libby, R. 1985. Availability and the generation of hypotheses in analytical review. Journal of Accounting Research 23: 648-667.
    • (1985) Journal of Accounting Research , vol.23 , pp. 648-667
    • Libby, R.1
  • 30
    • 0000128595 scopus 로고
    • Experience and the ability to explain audit findings
    • -, and D. Frederick. 1990. Experience and the ability to explain audit findings. Journal of Accounting Research 28: 348-367.
    • (1990) Journal of Accounting Research , vol.28 , pp. 348-367
    • Frederick, D.1
  • 31
    • 38249003790 scopus 로고
    • Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment
    • -, and J. Luft. 1993. Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting, Organizations and Society (July): 425-450.
    • (1993) Accounting, Organizations and Society , Issue.JULY , pp. 425-450
    • Luft, J.1
  • 34
    • 0001547964 scopus 로고
    • Analogical reasoning and hypothesis generation in auditing
    • Marchant, G. 1989. Analogical reasoning and hypothesis generation in auditing. The Accounting Review (July): 500-513.
    • (1989) The Accounting Review , Issue.JULY , pp. 500-513
    • Marchant, G.1
  • 36
    • 0010153833 scopus 로고
    • Generated abstract memory (chapter 27)
    • Chicago, IL: Rand McNally College Publishing Company
    • Massaro, D. 1975. Generated abstract memory (Chapter 27). In Experimental Psychology and Information Processing, 540-559. Chicago, IL: Rand McNally College Publishing Company.
    • (1975) Experimental Psychology and Information Processing , pp. 540-559
    • Massaro, D.1
  • 37
    • 0010091249 scopus 로고
    • Context, findings, and method in cognitive style research: A comparative study
    • edited by S. Moriarity, and E. J. Joyce. Norman, OK: University of Oklahoma
    • Mock, T., and M. Vasarhelyi. 1984. Context, findings, and method in cognitive style research: A comparative study. In Decision Making and Accounting: Current Research, edited by S. Moriarity, and E. J. Joyce. Norman, OK: University of Oklahoma.
    • (1984) Decision Making and Accounting: Current Research
    • Mock, T.1    Vasarhelyi, M.2
  • 38
    • 0001353190 scopus 로고
    • The effects of output interference, availability, and accounting information on investors' predictive judgments
    • Moser, D. 1989. The effects of output interference, availability, and accounting information on investors' predictive judgments. The Accounting Review (July): 433-448.
    • (1989) The Accounting Review , Issue.JULY , pp. 433-448
    • Moser, D.1
  • 39
    • 0000103774 scopus 로고
    • The effects of error frequency and accounting knowledge on error diagnosis in analytical review
    • Nelson, M. 1993. The effects of error frequency and accounting knowledge on error diagnosis in analytical review. The Accounting Review (October): 804-824.
    • (1993) The Accounting Review , Issue.OCTOBER , pp. 804-824
    • Nelson, M.1
  • 40
    • 0000256316 scopus 로고
    • Knowledge structures and the estimation of conditional probabilities in audit planning
    • -, R. Libby, and S. Bonner. 1995. Knowledge structures and the estimation of conditional probabilities in audit planning. The Accounting Review (January): 27-47.
    • (1995) The Accounting Review , Issue.JANUARY , pp. 27-47
    • Libby, R.1    Bonner, S.2
  • 41
    • 0010159890 scopus 로고
    • Opportunity costs: Further evidence through an experimental replication
    • Neumann, B., and L. Friedman. 1978. Opportunity costs: Further evidence through an experimental replication. Journal of Accounting Research (Autumn): 400-410.
    • (1978) Journal of Accounting Research , Issue.AUTUMN , pp. 400-410
    • Neumann, B.1    Friedman, L.2
  • 44
    • 0001611438 scopus 로고
    • Biomedical knowledge and clinical reasoning
    • edited by D. Evans, and V. Patel. Cambridge, MA: The MIT Press
    • Patel, V., D. Evans, and G. Groen. 1989. Biomedical knowledge and clinical reasoning. In Cognitive Science in Medicine: Biomedical Modeling, edited by D. Evans, and V. Patel. Cambridge, MA: The MIT Press.
    • (1989) Cognitive Science in Medicine: Biomedical Modeling
    • Patel, V.1    Evans, D.2    Groen, G.3
  • 45
    • 0000818303 scopus 로고
    • The standard of objectivity for internal auditors: Memory and bias effects
    • Plumlee, D. 1985. The standard of objectivity for internal auditors: Memory and bias effects. Journal of Accounting Research 23: 683-699.
    • (1985) Journal of Accounting Research , vol.23 , pp. 683-699
    • Plumlee, D.1
  • 46
    • 0010200783 scopus 로고
    • Economic and accounting concepts of cost and value
    • edited by M. Backer. Englewood Cliffs, NJ: Prentice Hall
    • Solomons, D. 1966. Economic and accounting concepts of cost and value. In Modern Accounting Theory, edited by M. Backer. Englewood Cliffs, NJ: Prentice Hall.
    • (1966) Modern Accounting Theory
    • Solomons, D.1
  • 47
    • 0003019721 scopus 로고
    • The effects of time pressure and knowledge on key word selection behavior in tax research
    • Spilker, B. 1995. The effects of time pressure and knowledge on key word selection behavior in tax research. The Accounting Review (January): 49-70.
    • (1995) The Accounting Review , Issue.JANUARY , pp. 49-70
    • Spilker, B.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.