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Jingdong book

会计经典学术名著：会计和审计中的判断与决策

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Jingdong book

会计经典学术名著：会计和审计中的判断与决策

Name: 会计经典学术名著：会计和审计中的判断与决策
Brand: Jingdong book
SKU: 3110147861
Price: 31.93 USD
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Content Description

《会计经典学术名著：会计和审计中的判断与决策》与判断和决策相关的基础研究已在很大程度上影响着商业领域，其中涉及会计和审计这一分支的研究旨在寻求理解支配某些必要职能的认知过程，例如，产品和服务的定价、公司业绩评价、对借贷者授信以及金融证券投资。《会计经典学术名著：会计和审计中的判断与决策》一书介绍了20多年来决策科学研究的成果，及判断与决策研究在会计和审计领域的研究状况，分析了企业管理者、投资者、审计师和债权人的日常判断，考察了应用决策的成本与效益，并为未来研究提出了参考建议。

Author Description

罗伯特·H·阿什顿，杜克火学福夸商学院教授，注册会计师。主要研究领域为行为决策理论及其在管理会计和外部审计实务中的应用。美国会计学会、美国注册会计师协会、判断决策协会以及心理学与市场协会会员，美国国家科学基金评委。
艾利森·哈伯德·阿什顿，杜克大学福夸商学院副教授，主要研究领域为行为决策理论与信息。美国会计学会会员，美国国家科学基金特约评委。
谢盛纹，博士，江西财经大学会计研究发展研究中心专职研究员，会计学院教授、副院长，财政部全国首期会计领军人才(学术类)，江西省新世纪百千万人才，中国会计学会财务成本分会第六届、第七届理事，江西省金融会计学会常务理事。主要从事审计理论与实务教研工作。

Catalogue

第1章会计和审计中的判断与决策研究的全景展望
第2章管理会计中的决策研究：重返行为经济学基础
第3章管理会计中的实验激励——签约研究
第4章财务会计中的判断与决策研究：回顾和分析
第5章个体和总体
第6章审计中的判断与决策研究
第7章知识和记忆在审计判断中的作用
第8章关于审计判断辅助手段及其发展的研究
第9章会计审计判断研究的二十年
参考文献

Book Abstract

第二，会计和审计中的判断任务与情景设定往往关注的是数值巨大的财务后果。举例来说，一个养老基金经理在基金投资组合的选择中作出了“欠佳的”股票与债券的组合选择，可以想象这一组合选择所带来的财务后果有多大。虽然会计和审计中的判断所带来的后果不像医学和法学领域的一些判断所带来的后果(生与死的差异)，但是，会计和审计中的判断任务的利害关系(highstakes)并不局限于财务后果，还包括重大的“人文”后果。在养老基金的例子中，对于那些未来的退休收入一定程度上依赖基金经理的组合选择的人来说，基金的负面财务后果会导致他们的生活方式发生重大改变。又如，就管理会计来说，一个经理的晋升机会和职业发展，乃至其最终的职业道路，都在一定程度上受到基于管理会计信息的定期绩效评价的影响。在审计中，如果一份报告鉴定某组织的财务报表是“无重大错报的”，之后却被发现并不是无重大错报的，则会给直接对报告负责的审计师带来巨大的声誉影响。
会计、审计决策还具有“继发性”影响，影响范围将延伸至受其直接影响的主体(例如，上述情形中的退休人员、经理和审计师)之外的其他相关方。例如，如果银行信贷人员决定停止一直向某商业企业提供的优厚信用条款，不仅会影响到这家企业，而且会影响到它的员工、供应商、客户和其他人员。
会计和审计中的判断任务和情景设定的第三个重要特征是各种市场扮演着重要角色，这些市场作为中介传递着个体或群体所作决定的最终后果。最明显的例子就是公司权益证券的交易市场，例如纽约证券交易所(NYSE)。这种市场的存在引发了个体决策者之间的一种竞争形式，这种竞争形式会带来战略决策行为，从而使决策制定过程更加复杂。本质上说，正如前面描述的那样，市场在会计决策中扮演的角色反映出各参与者决策思考的结果，因为会计信息对市场价格的影响是由众多市场参与者之间的互动所导致的。

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