The interplay between cost accounting knowledge and presentation formats in cost-based decision-making
By Eddy Cardinaels. 2008
143 citations recorded by the source corpus.
Subfields: Accounting, Management Information Systems
View Paper: https://www.semanticscholar.org/paper/78dab5188e9a80b9235599a6e0d7e16269289596
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Michael D. Shields
- Joan Luft
- Kristian Kreiner
- Jan Mouritsen
- Luciana D'Adderio
- Paula van Veen-Dirks
- Eddy Cardinaels
- Neil Pollock
In Management Information Systems
- Joan Luft
- Michael D. Shields
- Kristian Kreiner
- Jan Mouritsen
- Paula van Veen-Dirks
- Eddy Cardinaels
- Luciana D'Adderio
- Neil Pollock
Citations in the corpus
- Psychology Models of Management Accounting (2010, background): “In Cardinaels’ (2008) experimental task, participants make decisions about how to price products and allocate resources (provide costly services) to three major customers so as to increase profits.”
- Financial versus non-financial information: The impact of information organization and presentation in a Balanced Scorecard (2010, background): “Finally, researchers can explore the use of other presentation features, such as graphs, traffic lights, or aggregations of measures in formulas (Cardinaels, 2008; Dilla & Steinbart, 2005b; Roberts et al., 2004).”
- Accounting, decisions and promises (2016, background): “The introduction of themanager invites questions about cognitive abilities (Kida& Smith, 1995; Peters, 1993) which makes the format of accounting information materially important (Cardinaels, 2008; Cardinaels& van VeenDirks, 2010).”
- Give me a two-by-two matrix and I will create the market: Rankings, graphic visualisations and sociomateriality (2012, background): “In this respect, we speculate that the two-by-two matrix is different from other formats, such as lists (Cardinaels 2008), because it creates particul r way of representing and intervening in situations.”
- Fifty-Year Overview of Judgment and Decision-Making Research in Accounting (2011, unknown): “The effect of increased aggregation of costing system activities on measurement error was also considered from an information preparation perspective (Cardinaels and Labro, 2008). Last, the growth in interest in multiperson studies in the 2000s was marked, with researchers examining internal party n”