文章基本信息

标题：The role of justification in individual and group decisions about indirect cost allocation – evidence from Poland
其他标题：Rola uzasadnień w indywidualnym i grupowym podejmowaniu decyzjio alokacji kosztów pośrednich – przykład z Polski
本地全文：下载
作者：EWA WANDA MARUSZEWSKA ; SABINA KOŁODZIEJ
期刊名称：Zeszyty Teoretyczne Rachunkowości
印刷版ISSN：1641-4381
电子版ISSN：2391-677X
出版年度：2019
卷号：104
期号：160
DOI：10.5604/01.3001.0013.4357
语种：English
出版社：Rada Naukowa SKwP
摘要：In examining the justifications of accounting decisions which refer to measuring the value of the inventory for the purposes of financial accounts, the role of the person in the creation of accounting information is argued.The role of such research is to show that accounting theory assumes ideal circumstances when preparing information that is meant to represent economic phenomena in words and numbers.However, it is influenced by the behavior of the accounting practitioners and their perception of the economic reality in which the decision is made.The activities of these practitioners are silent but influential in terms of the quality of financial information.The study on 274 young practitioners focuses on the essence of their justifications and analyzes the relationship between the arguments raised by the individuals and decision stability after a group discussion.According to the results, the participants who justified their choice using sound, substantive points less often changed their decision during the group discussion.Our findings develop an understanding that, in the application of accounting principles, and, furthermore, in producing financial reports, substantive and non-substantive (biased) justifications play a role in the stability of accounting choice.Incorporating cognitive biases into the process of developing the justification can influence the accounting choice and alter future decision-making processes, because such a person is more likely to succumb to the pressure of the group.
其他摘要：Artykuł prezentuje wyniki badania roli czynnika ludzkiego w tworzeniu informacji w systemie rachunkowości przez analizę uzasadnień podejmowanych decyzji, które odnoszą się do pomiaru wartości zapasów na potrzeby rachunkowości finansowej.Teoria rachunkowoś
关键词：decision-making process;accounting choice;financial reporting;cognitive biases;group pressure
其他关键词：podejmowanie decyzji;elastyczna rachunkowość;sprawozdawczość finansowa;heurystyki;wpływ grupy