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HUMAN RESOURCE REPLACEMENT COST NUMBERS, COGNITIVE INFORMATION PROCESSING, AND PERSONNEL DECISIONS: A LABORATORY EXPERIMENT
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References

  • 1973A Program for Research on Management Information Systems833 cited
  • 1968The Human Organization: Its Management and Value.714 cited
  • 1966Accounting, evaluation, and economic behavior453 cited
  • 1980COGNITIVE INFORMATION PROCESSING BIASES: IMPLICATIONS FOR PRODUCERS AND USERS OF FINANCIAL INFORMATION*45 cited

Cited by

  • 2005\nThe effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures89 cited
  • 1997The effect of ambiguity on loss contingency reporting judgments88 cited
  • 1998Current development in human resource costing and accounting81 cited
  • 2022Strategic human capital analytics and organisation performance: The mediating effects of managerial decision-making80 cited
  • 2003Intangibles and credit decisions: results from an experiment56 cited
  • 1999Why the concept of human resource costing and accounting does not work55 cited
  • 1998TESTING THE CONTINGENCY «FIT» BETWEEN MANAGEMENT ACCOUNTING SYSTEMS AND MANAGERIAL PERFORMANCE: A RESEARCH NOTE ON THE MODERATING ROLE OF TOLERANCE FOR AMBIGUITY53 cited
  • 1986Tolerance for Ambiguity, Auditors' Opinions and Their Effects on Decision Making40 cited
  • 1993Tolerance for Ambiguity, Uncertainty Audit Qualifications and Bankers' Perceptions39 cited
  • 2008Valuing human resources: perceptions and practices in UK organisations

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39 cited
  • 1998The joint impact of environmental uncertainty and tolerance of ambiguity on top managers' perceptions of the usefulness of non-conventional management accounting information35 cited
  • 1996The Usefulness of Human Resource Costing and Accounting31 cited
  • 2007The importance in accounting of ambiguity tolerance at the national level21 cited
  • 2014Human Resource Accounting Disclosure Practices in Indian Companies20 cited