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Belkaoui offers a thorough examination of the various factors that affect the judgment/decision process in an accounting setting. As the author notes at the outset, an appreciation of the various influences on accounting decisionmaking is of critical importance to users, preparers, and verifiers of accounting information--particularly in an era of multinational corporations and global markets. In order to explain the judgment process in accounting, Belkaoui proposes a new theoretical model which assumes both that a cognitive process guides judgments and decisionmaking in accounting and that the schemata underlying this process are shaped by the crucial factors of national culture, language, organizational culture, and contractual agreements. The author examines each of these influences in turn, offering a comprehensive guide to the practitioner and researcher seeking empirical hypotheses to explain the judgment process in the international accounting arena.
The bulk of the volume is devoted to an in-depth examination of each of the five relativisms which affect the accounting judgment/decision process--cognitive, cultural, linguistic, organizational, and contractual. In each chapter, the author explores the theory and findings underlying these relativisms in the social sciences and their contribution to explaining the judgment/decision process in accounting. The final chapter synthesizes the preceding material and develops an international accounting theory based upon the judgment/decision model. Throughout, Belkaoui focuses on the complexity and richness of the judgment/decision process, cautioning that the evaluation of any accounting information must take into account the various critical influences on this process.
Table des matières
Preface: An International Accounting Theory
Cognitive Relativism in Accounting
Cultural Relativism in Accounting
Linguistic Relativism in Accounting
Organizational Culture Relativism in Accounting
Contractual Relativism in Accounting
Towards an International Accounting Theory
Index
A propos de l'auteur
AHMED BELKAOUI is Professor of Accounting at the University of Illinois at Chicago and is a recognized authority on accounting. He has served as a consultant to corporations, institutions, and governments throughout the world. Among his recent books are
Human Information Processing in Accounting (Quorum, 1989),
Industrial Bonds and the Rating Process,
International Accounting,
Socio-Economic Accounting,
Public Policy and the Problems and Practices of Accounting, and
The Learning Curve (all published by Quorum Books). He is the author of more than 70 articles and reviews.
