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Cost Knowledge and Cost-Based Judgment Performance
16 references·16 citing·34 second hopsampled
Cost Knowledge and Cost-Based Judgment Performance (2001)Cost Knowledge and Cost-Based Judgment Pe…Developmental Psychology (2023)Developmental PsychologyJournal of Management Accounting Research (2012)Journal of Management Account…Accountability Effects on Auditors' Performance: The Influence of Knowledge, Problem-Solving Ability, and Task Complexity (1999)Accountability Effects on Aud…Cost & effect: using integrated cost systems to drive profitability and performance (1998)Cost & effect: using integrat…Tacit Managerial versus Technical Knowledge As Determinants of Audit Expertise in the Field (1997)Tacit Managerial versus Techn…The role of knowledge and memory in audit judgment (1995)The role of knowledge and mem…Judgment and Decision-Making Research in Accounting and Auditing (1995)Judgment and Decision-Making …A survey of activity-based costing in the U.K.'s largest companies (1995)A survey of activity-based co…The effects of instruction and experience on the acquisition of auditing knowledge (1994)The effects of instruction an…Modeling the determinants of audit expertise (1994)Modeling the determinants of …A model of the effects of audit task complexity (1994)A model of the effects of aud…Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment (1993)Determinants of judgment perf…The Effect of Experience on the Auditor's Organization and Amount of Knowledge. (1992)The Effect of Experience on t…Determinants of Auditor Expertise (1990)Determinants of Auditor Exper…The effects of information load and information diversity on decision quality in a structured decision task (1988)The effects of information lo…Expertise in Problem Solving. (1981)Expertise in Problem Solving.Response Rates in Management Accounting Survey Research (2018)Response Rates in Management …Relação do Conhecimento de Gestão de Custos e Participação Orçamentária com o Desempenho dos Gestores (2014)Relação do Conhecimento de Ge…Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing (2014)Assessing the impact of budge…The Role of Organizational and Cultural Factors in the Adoption of Activity-Based Costing: The Case of Moroccan Firms (2013)The Role of Organizational an…Motivating Revisions of Management Accounting Systems: An Examination of Organizational Goals and Accounting Feedback (2013)Motivating Revisions of Manag…Balanced Scorecard: an empirical study of small and medium size enterprises (2013)Balanced Scorecard: an empiri…A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation (2012)A Comparative Study of Diffic…What determines ABC success in mature sites? (2011)What determines ABC success i…Effects of providing total cost of ownership information on attribute weights in purchasing decisions (2011)Effects of providing total co…A field study of user versus provider perceptions of management accounting system services (2010)A field study of user versus …Budget Adjustments in Response to Spending Variances: Evidence of Ratcheting of Local Government Expenditures (2007)Budget Adjustments in Respons…The effect of cost management knowledge on the relationship between budgetary participation and managerial performance (2006)The effect of cost management…Assessing the Impact of Benchmarking Antecedents on Quality Improvement and its Financial Consequences (2006)Assessing the Impact of Bench…Accelerating the acquisition of knowledge structure to improve performance in internal control reviews (2006)Accelerating the acquisition …Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method* (2005)Avoiding Accounting Fixation:…Customer Profitability Analysis Reports for Resource Allocation: The Role of Complex Marketing Environments (2004)Customer Profitability Analys…The Use of Worked Examples as a Substitute for Problem Solving in Learning Algebra (1985)Experience and the Ability to Explain Audit Findings (1990)The audit review process: A characterization from the persuasion perspective (1997)An accountability framework for financial statement auditors and related research questions (2013)Foundations of Behavioral Research (1967)Foundations of Behavioral Research (1974)Task complexity and contingent processing in decision making: An information search and protocol analysis (1976)Behavioral Evidence on the Effects of Principles- and Rules-Based Standards (2003)Knowledge networks in new product development projects: A transactive memory perspective (2005)Measuring Accounting Reporting Complexity with XBRL (2017)Construct validity in psychological tests. (1955)Primary Mental Abilities (1973)Experiential Learning and the Acquisition of Managerial Tacit Knowledge (2008)Foundations of Organizational Trust: What Matters to Different Stakeholders? (2010)Reflective Practitioner (2014)Education and thinking: The role of knowledge. (1984)In Pursuit of the Expert Pedagogue (1986)Direct Measurement of Cognitive Load in Multimedia Learning (2003)The Balanced Scorecard: what is the score? A rhetorical analysis of the Balanced Scorecard (2003)Integrating sustainability reporting into management practices (2008)Industrial Product-Service Systems—IPS 2 (2010)Customer Profitability in a Supply Chain (2001)Assessing the quality of evidence in empirical management accounting research: The case of survey studies (2005)A survey of factors influencing the choice of product costing systems in UK organizations (2007)The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments (2001)Research Methods in Accounting (2003)The Ethical Implications of Using Artificial Intelligence in Auditing (2020)Behavioral Finance and Its Implications for Stock-Price Volatility (1998)Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence (2020)The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research (2002)Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices* (2011)Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance (2000)Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard (2003)Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? (2005)
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References

  • 1981Expertise in Problem Solving.1,414 cited
  • 2012Journal of Management Accounting Research1,209 cited
  • 1998Cost & effect: using integrated cost systems to drive profitability and performance719 cited
  • 1993Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment680 cited
  • 1990Determinants of Auditor Expertise638 cited
  • 1994A model of the effects of audit task complexity379 cited
  • 1995A survey of activity-based costing in the U.K.'s largest companies328 cited
  • 1997Tacit Managerial versus Technical Knowledge As Determinants of Audit Expertise in the Field276 cited
  • 1994The effects of instruction and experience on the acquisition of auditing knowledge273 cited
  • 1995Judgment and Decision-Making Research in Accounting and Auditing240 cited
  • 1995The role of knowledge and memory in audit judgment238 cited
  • 2023Developmental Psychology214 cited
  • 1988The effects of information load and information diversity on decision quality in a structured decision task187 cited
  • 1994Modeling the determinants of audit expertise187 cited
  • 1999Accountability Effects on Auditors' Performance: The Influence of Knowledge, Problem-Solving Ability, and Task Complexity

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183 cited
  • 1992The Effect of Experience on the Auditor's Organization and Amount of Knowledge.161 cited
  • Cited by

    • 2018Response Rates in Management Accounting Survey Research117 cited
    • 2007Budget Adjustments in Response to Spending Variances: Evidence of Ratcheting of Local Government Expenditures65 cited
    • 2005Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method*60 cited
    • 2012A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation59 cited
    • 2006The effect of cost management knowledge on the relationship between budgetary participation and managerial performance55 cited
    • 2006Accelerating the acquisition of knowledge structure to improve performance in internal control reviews41 cited
    • 2013Motivating Revisions of Management Accounting Systems: An Examination of Organizational Goals and Accounting Feedback35 cited
    • 2011Effects of providing total cost of ownership information on attribute weights in purchasing decisions32 cited
    • 2013Balanced Scorecard: an empirical study of small and medium size enterprises28 cited
    • 2013The Role of Organizational and Cultural Factors in the Adoption of Activity-Based Costing: The Case of Moroccan Firms27 cited
    • 2011What determines ABC success in mature sites?23 cited
    • 2010A field study of user versus provider perceptions of management accounting system services23 cited
    • 2014Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing20 cited
    • 2006Assessing the Impact of Benchmarking Antecedents on Quality Improvement and its Financial Consequences20 cited
    • 2004Customer Profitability Analysis Reports for Resource Allocation: The Role of Complex Marketing Environments19 cited
    • 2014Relação do Conhecimento de Gestão de Custos e Participação Orçamentária com o Desempenho dos Gestores19 cited