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An accounting change and information processing changes

Author

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  • Dyckman, Thomas R.
  • Hoskin, Robert E.
  • Swieringa, Robert J.

Abstract

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Suggested Citation

  • Dyckman, Thomas R. & Hoskin, Robert E. & Swieringa, Robert J., 1982. "An accounting change and information processing changes," Accounting, Organizations and Society, Elsevier, vol. 7(1), pages 1-11, January.
    • Handle: RePEc:eee:aosoci:v:7:y:1982:i:1:p:1-11
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    Citations

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    Cited by:

    1. Waller, William S. & Shapiro, Brian & Sevcik, Galen, 1999. "Do cost-based pricing biases persist in laboratory markets?," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 717-739, November.
    2. David T. Dearman & Michael D. Shields, 2005. "Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method," Contemporary Accounting Research, John Wiley & Sons, vol. 22(2), pages 351-384, June.
    3. Luft, Joan, 2016. "Management accounting in the laboratory and in social context: Four contrasts, 1975–2014," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 9-20.
    4. Enis, Charles R., 1995. "Expert-novive judgments and new cue sets: Process versus outcome," Journal of Economic Psychology, Elsevier, vol. 16(4), pages 641-662, December.
    5. Bernhard Hirsch, 2007. "Wertorientiertes Berichtswesen – Theoretisches Konzept versus praktische Umsetzung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 18(2), pages 161-185, August.
    6. Neal Arthur, 1990. "Financial Reporting to the Industries Assistance Commission: A Study in the Rôle of Accounting Information in Regulatory Decision Making," Australian Journal of Management, Australian School of Business, vol. 15(2), pages 217-241, December.
    7. Selmi, Refk & Hammoudeh, Shawkat & Kasmaoui, Kamal & Sousa, Ricardo M. & Errami, Youssef, 2022. "The dual shocks of the COVID-19 and the oil price collapse: A spark or a setback for the circular economy?," Energy Economics, Elsevier, vol. 109(C).
    8. Arunachalam, Vairam & Beck, Grant, 2002. "Functional fixation revisited: the effects of feedback and a repeated measures design on information processing changes in response to an accounting change," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 1-25.
    9. Vergoossen, R. G. A., 1997. "Changes in accounting policies and investment analysts' fixation on accounting figures," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 589-607, August.
    10. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    11. Vergoossen, R.G.A., 1994. "Accounting changes and investment analysts' fixation on accounting numbers," Serie Research Memoranda 0012, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.

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