{"product_id":"judgment-in-international-accounting-a-theory-of-cognition-cultures-language-and-contracts-hardcover","title":"Judgment in International Accounting: A Theory of Cognition, Cultures, Language, and Contracts - Hardcover","description":"\u003cdiv\u003e\u003cp style=\"text-align: right;\"\u003e\u003ca href=\"https:\/\/reportcopyrightinfringement.com\/\" target=\"_blank\" rel=\"nofollow\"\u003e\u003cb\u003eReport copyright infringement\u003c\/b\u003e\u003c\/a\u003e\u003c\/p\u003e\u003c\/div\u003e\u003cp\u003eby \u003cb\u003eAhmed Riahi-Belkaoui\u003c\/b\u003e (Author), \u003cb\u003eAhmed Belkaoui\u003c\/b\u003e (Author)\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eBelkaoui offers a thorough examination of the various factors that affect the judgment\/decision process in an accounting setting. As the author notes at the outset, an appreciation of the various influences on accounting decisionmaking 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 judgment process in accounting, Belkaoui proposes a new theoretical model which assumes both that a cognitive process guides judgments and decisionmaking in accounting and that the schemata underlying this process are shaped by the crucial factors of national culture, language, organizational culture, and contractual agreements. The author examines each of these influences in turn, offering a comprehensive guide to the practitioner and researcher seeking empirical hypotheses to explain the judgment process in the international accounting arena. \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003eThe bulk of the volume is devoted to an in-depth examination of each of the five relativisms which affect the accounting judgment\/decision process--cognitive, cultural, linguistic, organizational, and contractual. In each chapter, the author explores the theory and findings underlying these relativisms in the social sciences and their contribution to explaining the judgment\/decision process in accounting. The final chapter synthesizes the preceding material and develops an international accounting theory based upon the judgment\/decision model. Throughout, Belkaoui focuses on the complexity and richness of the judgment\/decision process, cautioning that the evaluation of any accounting information must take into account the various critical influences on this process.\u003ch3\u003eAuthor Biography\u003c\/h3\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eAHMED BELKAOUI is Professor of Accounting at the University of Illinois, Chicago. His 17 previous books include \u003ci\u003eHuman Information Processing in Accounting\u003c\/i\u003e, \u003ci\u003eThe Coming Crisis in Accounting\u003c\/i\u003e, and \u003ci\u003eBehavioral Accounting\u003c\/i\u003e, all published by Quorum Books.\u003c\/p\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eNumber of Pages:\u003c\/strong\u003e 144\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eDimensions:\u003c\/strong\u003e 0.38 x 9.21 x 6.14 IN\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003ePublication Date:\u003c\/strong\u003e February 20, 1990\u003c\/div\u003e\n            ","brand":"BooksCloud","offers":[{"title":"Default Title","offer_id":52341713010962,"sku":"9780899304717","price":144.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0941\/2211\/5346\/files\/ZDlrQUVvdTE3eEhxVFpUQ2lHaFhldz09.webp?v=1780578157","url":"https:\/\/ckbookstore.net\/products\/judgment-in-international-accounting-a-theory-of-cognition-cultures-language-and-contracts-hardcover","provider":"CK BOOKSTORE","version":"1.0","type":"link"}