Judgment in International Accounting: A Theory of Cognition, Cultures, Language, and Contracts

(Hardback)

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This book offers an examination of the various factors that affect the judgement/decision process in an accounting setting. As the author notes at the outset, an appreciation of the various influences on accounting decision-making is of critical importance to users, preparers, and verifiers of accounting information, particularly in an era of multinational corporations and global markets. In order to explain the judgement process in accounting, Belkaoui proposes a new theoretical model which assumes both that a cognitive process guides judgements and decision-making in accounting and that the schemata underlying this process are shaped by the crucial factors of national culture, language, organizational culture, and contractual agreements.

Author Bio

AHMED BELKAOUI is Professor of Accounting at the University of Illinois, Chicago. His 17 previous books include Human Information Processing in Accounting, The Coming Crisis in Accounting, and Behavioral Accounting, all published by Quorum Books.