Perceptions of Accounting Performance Measures under Uncertainty
In the behavioural accounting literature, there is a sub stantial body of work dealing with attitudes to uncertainty (tolerance ver sus intolerance) among inter alia auditors, bank loan officers and man agers. There has also been some investigation of the question how much uncertainty these different actors anticipate, whether internally (task un certainty within the business organisation) or externally, in the business environment. In respect of managers, the research focus has been on their reaction to accounting performance measures, and to the extent that this reaction is influenced by (a) whether they anticipate much or little uncertainty and (b) their tolerance-intolerance of uncertainty. We know of no study that explores if their creation of accounting performance meas ures is influenced by anticipation of uncertainty.
Peter Newman Alan Birnie Liu Qiaoling
University of Hertfordshire Fuzhou University
国际会议
2008 Sino-Australia International Conference on Accounting and Finance(2008中澳会计与财务国际学术研讨会)
武汉
英文
855-876
2008-10-31（万方平台首次上网日期，不代表论文的发表时间）