Judgment in International Accounting

judgment in international accounting

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Judgment in International Accounting

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Book Description
Belkaoui offers a thorough examination of the various factors that affect the judgement/decision process in an accounting setting. He proposes a new theoretical model which assumes both that a cognitive process guides accounting judgments and decisionmaking and that the schemata underlying this process are shaped by the crucial factors of national culture, language, organizational culture, and contractual agreements. Examining each of these influences in turn, Belkaoui offers a comprehensive guide to the practitioner and researcher seeking empirical hypotheses to explain the judgment process in the international accounting arena.

About the Author
AHMED BELKAOUI is Professor of Accounting at the University of Illinois, Chicago.

Judgment in International Accounting,Ahmed Belkaoui,Quorum Books,0899304710,Accounting,Accounting (Specific Aspects),Accounting - General,Business / Economics / Finance,Business/Economics,Comparative accounting,Decision making,Business & Economics / Accounting / General

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