Fifty-year overview of judgment and decision-making research in accounting

Abstract

As part of the celebration of the fiftieth anniversary of AFAANZ, we consider the breadth of judgment and decision-making (JDM) experimental research in accounting over that 50-year period. Our review is divided by decade and between auditing, financial accounting and management accounting. In four major journals, we found 5745 papers between 1970 and 2009, which we consider impressive and strong support for the opportunity to publish in this field. Our aim is to encourage more JDM research from Australians and New Zealanders, and to allow researchers in particular specialisations to get a better understanding of the JDM research in other specialisations.

Riset Eksperimental Pengauditan: Evolusi Dan Topik Kontemporer

“…Suatu hal yang menarik adalah dominasi metode eksperimen atas RKDA (Swieringa dan Weick 1982 Trotman et al (2011). Namun demikian, perkembangan riset eksperimental pengauditan sebagai rerangka penelitian di bidang pengauditan serta sintesis topik kontemporer masih belum disajikan dalam riset terdahulu (Trotman 2011;Trotman et al 2011).…”

“…Menurut Trotman et al (2011), terdapat enam tema penting yang mendominasi riset audit pada awal 1980an. Pertama, kelanjutan policy capturing research oleh Ashton (1974).…”

“…Pada awal 1980an, pengakuan bahwa pengalaman memegang peranan penting dalam penugasan audit dan hasil kerja terkait dengan pengetahuan yang diberikan dalam pelaksanaan tugas tersebut (Weber 1980;Libby 1981;Birnberg and Shields 1984;Gibbins 1984;Waller and Felix 1984). Trotman et al (2011) menyatakan bahwa hubungan antara pengalaman, tugas dan informasi yang digunakan auditor menggunakan memori jangka panjang. Hal inilah yang mendominasi topik riset pengambilan keputusan dalam konteks audit.…”

Remuneration and Management Behavior Evaluation: A Critical Review

“…If this happens, then the next risk on management budgetary will halt because of the volatility expenditure occurred in the department. Trotman (2011) argued that social concerns might reduce the need for extensive incentive contracting.…”

“…Research about decision making on specific accounting policy is based on Trotman (2011) who suggested that the research on the judgment and decision making in accounting can be inferred from management motivation in which the impact of personality factors on motivation should also be investigated. Hunton et.al (2008) found that audit committee lacks monitoring in revenue recognition under SEC requirement because of tied-up directors, but they do not explain reason or motivation of tied-up-directors such private issues or have another project gives higher incentives or remuneration matter.…”