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See the Decision
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Abernethy, M. A., J. Bouwens and L. Van Lent. 2013. The role of performance measures in the intertemporal decisions of business unit managers. Contemporary Accounting Research 30(3): 925-961.
Ackoff, R. L. 1987. The Art of problem Solving: Accompanied by Ackoff's Fables. Wiley.
Abdel-Halim, A. A. 1983. Effects of task and personality characteristics on subordinate responses to participative decision making. The Academy of Management Journal 26(3): 477-484.
Abdel-Khalik, A. R. 1974. The entropy law, accounting data, and relevance to decision-making. The Accounting Review (April): 271-283.
Abe, M. A. 1972. A positive dynamic approach to industrial decision-making processes. Decision Sciences 3(3): 15-31.
Abramson, C., I. S. Currim and R. Sarin. 2005. An experimental investigation of the impact of information on competitive decision making. Management Science (February): 195-207.
Ackoff, R. L. 1967. Management misinformation systems. Management Science (December): reprinted in Rosen, L. S. Topics in Managerial Accounting, 2nd edition. McGraw-Hill Ryerson Limited: 149-159.
Agyekum, A., N. Austin and P. Keys. 2017. Realizing the dream: Decision-making in action. IMA Educational Case Journal 10(3): 1-7. (Small business in Ghana).
Akers, M. D. et al. 1986. Expert systems for management accountants. Management Accounting (March): 30-34.
Allan, H. T. 1966. An empirical test of choice and decision postulates in the Cyert-March behavioral theory of the firm. Administrative Science Quarterly 11(3): 405-413.
Allport, C. D., J. A. Brozovsky and W. A. Kerler. 2010. How decision preference impacts the use of persuasive communication frames in accounting. Advances in Management Accounting (18): 111-148.
Altshuller, G. 1996. And Suddenly the Inventor Appeared: TRIZ, the Theory of Inventive Problem Solving. 2nd edition. Technical Innovation Center, Inc.
Altshuller, G. 1999. Innovation Algorithm: TRIZ, systematic innovation and technical creativity. Technical Innovation Center, Inc.
Altshuller, G. and D. W. Clarke. 2005. 40 Principles: TRIZ Keys to Innovation. Extended Edition. Technical Innovation Center, Inc.
Alutto, J. A. and F. Acito. 1974. Decisional participation and sources of job satisfaction: A study of manufacturing personnel. The Academy of Management Journal 17(1): 160-167.
Alutto, J. A. and J. A. Belasco. 1972. A typology for participation in organizational decision making. Administrative Science Quarterly 17(1): 117-125.
Amer, T. 1991. An experimental investigation of multi-cue financial information display and decision making. Journal of Information Systems (Fall): 18-34.
Anandarajan, A. and C. Viger. 2001. The role of quality cost information in decision making: An experimental investigation of pricing decisions. Advances in Management Accounting (10): 227-249.
Anctil, R. M., J. Dickhaut, C. Kanodia and B. Shapiro. 2004. Information transparency and coordination failure: Theory and experiment. Journal of Accounting Research (May): 159-195.
Anderson, E. T. and D. Simester. 2011. A step-by-step guide to smart business experiments. Harvard Business Review (March): 98-105. (Summary).
Anderson, P. A. 1983. Decision making by objection and the Cuban missile crisis. Administrative Science Quarterly 28(2): 201-222.
Anell, B. 1985. Exercises in arbitrariness and ambiguity - A study of twelve cost benefit analyses of industrial disinvestment decisions. Accounting, Organizations and Society 10(4): 479-492.
Ansari, S. and K. J. Euske. 1987. Rational, rationalizing, and reifying uses of accounting data in organizations. Accounting, Organizations and Society 12(6): 549-570.
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Archer, S. H. 1964. The structure of management decision theory. The Academy of Management Journal 7(4): 269-287.
Argyris, C. 1976. Single-loop and double-loop models in research on decision making. Administrative Science Quarterly 21(3): 363-375.
Argyris, C. 1976. Errata: Single-loop and double-loop models in research on decision making. Administrative Science Quarterly 21(4): 716.
Arnold, V., N. Clark, P. A. Collier, S. A. Leech and S. G. Sutton. 2005. An investigation of knowledge-based systems' use to promote judgment consistency in multicultural firm environments. Journal of Emerging Technologies in Accounting (2): 33-59.
Arnold, V., S. G. Sutton, S. C. Hayne and C. A. P. Smith. 2000. Group decision making: The impact of opportunity-cost time pressure and group support systems. Behavioral Research In Accounting (12): 69-96.
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Arya, A., J. C. Glover and K. Sivaramakrishnan. 1997. The interaction between decision and control problems and the value of information. The Accounting Review (October): 561-574.
Ashton, A. H. 1982. The descriptive validity of normative decision theory in auditing contexts. Journal of Accounting Research (Part I, Autumn): 415-428.
Ashton, A. H. 1984. A field test of implications of laboratory studies of decision making. The Accounting Review (July): 361-375.
Ashton, A. H. 1985. Does consensus imply accuracy in accounting studies of decision making? The Accounting Review (April): 173-185.
Ashton, R. H. 1975. User prediction models in accounting: An alternative use. The Accounting Review (October): 710-722.
Ashton, R. H. 1979. Some implications of parameter sensitivity research for judgment modeling in accounting. The Accounting Review (January): 170-179.
Ashton, R. H. 1982. Human Information Processing in Accounting. Studies in Accounting Research (17). American Accounting Association.
Ashton, R. H. 1984. Integrating research and teaching in auditing: Fifteen cases on judgment and decision making. The Accounting Review (January): 78-97.
Ashton, R. H. 1990. Pressure and performance in accounting decision settings: Paradoxical effects of incentives, feedback, and justification. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 148-180.
Ashton, R. and A. Ashton. eds. 1995. Judgment and Decision-Making Research in Accounting and Auditing. Cambridge, MA: Cambridge University Press.
Åstebro, T. and S. Elhedhhi. 2006. The effectiveness of simple decision heuristics: Forecasting commercial success for early-stage ventures. Management Science (March): 395-409.
Austin, C. R., D. D. Bobek and E. G. LaMothe. 2020. The effect of temporary changes and expectations on individuals' decisions: Evidence from a tax compliance setting. The Accounting Review (May): 33-58.
Awasthi, V. and J. Pratt. 1990. The effects of monetary incentives on effort and decision performance: The role of cognitive characteristics. The Accounting Review (October): 797-811.
Axelrod, R. 1976. Structure of Decision. Princeton, New Jersey: Princeton University Press.
Baber, W. R. 1985. A framework for making a class of internal accounting control decisions. Journal of Accounting Research (Spring): 360-369.
Baber, W. R., P. M. Fairfield and J. A. Haggard. 1991. The effect of concern about reported income on discretionary spending decisions: The case of research and development. The Accounting Review (October): 818-829.
Badaracco, J. L. 2016. Managing yourself: How to tackle your toughest decisions. Harvard Business Review (September): 104-107.
Badaracco, J. L. 2023. How to tackle your toughest decisions. Harvard Business Review (September/October): 24-29.
Baiman, S. 1975. The evaluation and choice of internal information systems within a multiperson world. Journal of Accounting Research (Spring): 1-15.
Balachandran, B. V. and A. A. Zoltners. 1981. An interactive audit-staff scheduling decision support system. The Accounting Review (October): 801-812.
Balachandran, B. V., R. Balakrishnan and K. Sivaramakrishnan. 1997. On the efficiency of cost-based decision rules for capacity planning. The Accounting Review (October): 599-619.
Balakrishnan, R. 1991. Information acquisition and resource allocation decisions. The Accounting Review (January): 120-139.
Ballou, B., D. L. Heitger and D. Stoel. 2018. Data-driven decision-making and its impact on accounting undergraduate curriculum. Journal of Accounting Education (44): 14-24.
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Barcellos, L. P. and K. Kadous. 2022. Do managers' nonnative accents influence investment decisions? The Accounting Review (May): 51-75.
Barefield, R. M. 1972. The effect of aggregation on decision making success: A laboratory study. Journal of Accounting Research (Autumn): 229-242.
Bargagliotti, A. E. and L. Li. 2013. Decision making using rating systems: When scale meets binary. Decision Sciences 44(6): 1121-1137.
Basu, S. and K. Savani. 2023. To make better choices, look at all your options together. Harvard Business Review (September/October): 70-72.
Batista, E. 2023. Stop worrying about making the right decision. Harvard Business Review (September/October): 68-70.
Bauer, T. D., K. A. Humphreys and K. T. Trotman. 2022. Group judgment and decision making in auditing: Research in the time of Covid-19 and beyond. Auditing: A Journal of Practice & Theory 41(1): 3-23.
Bayou, M. E. and A. Reinstein. 1999. Integration of applied thinking to guide management accounting perspective. Advances in Management Accounting (8): 95-112.
Bazerman, M. H. and D. Chugh. 2006. Decisions without blinders. Harvard Business Review (January): 88-97.
Bazerman, M. H., G. F. Loewenstein and S. B. White. 1992. Reversals of preference in allocation decisions: Judging an alternative versus choosing among alternatives. Administrative Science Quarterly 37(2): 220-240.
Beach, L. R. and J. R. Frederickson. 1989. Image theory: An alternative description of audit decisions. Accounting, Organizations and Society 14(1-2): 101-112.
Beard, A. 2017. The theory: "If you understand how the brain works, you can reach anyone. A conversation with biological anthropologist Helen Fisher. Harvard Business Review (March/April): 60-62. (Summary).
Becker, S. W. and N. Baloff. 1969. Organization structure and complex problem solving. Administrative Science Quarterly 14(2): 260-271.
Behling, O. and J. F. Dillard. 1987. Accounting: The intuitive challenge. Accounting Horizons (June): 35-42. (Very interesting discussion of the rational (analytic or computational) decision model versus the intuitive (judgmental) decision model. The authors provide some recommendations related to a balanced approach involving four decision strategies related to when cause and effect relationships are certain or uncertain. The strategies include: computational, judgmental, compromise, and inspirational).
Bell, D. E. (ed.). 1988. Decision Making: Descriptive, Normative, and Prescriptive Interactions. Cambridge University Press.
Benbasat, I. and A. S. Dexter. 1982. Individual differences in the use of decision support aids. Journal of Accounting Research (Spring): 1-11.
Benford, T. L. and J. E. Hunton. 2000. Incorporating information technology considerations into an expanded model of judgment and decision making in accounting. International Journal of Accounting Information Systems 1(1): 54-65.
Ben-Haim, Y. 2001. Information-Gap Decision Theory. Academic Press.
Benko, C. and B. Pelster. 2013. How women decide. Harvard Business Review (September): 78-84.
Berger, J. O. 1985. Statistical Decision Theory and Bayesian Analysis (Springer Series in Statistics). Springer-Verlag.
Berger, J. O. 2010. Statistical Decision Theory and Bayesian Analysis, 3rd Edition. Springer.
Berkey, M. A. 1973. Decision tables for clerical procedures. Management Accounting (October): 21-26.
Berkooz, G., T. Mullie, L. Hervert and C. J. Phillips. 2016. Reducing noise in decision making: Interaction. Harvard Business Review (December): 18.
Bernhardt, I. and R. M. Copeland. 1970. Some problems in applying an information theory approach to accounting aggregation. Journal of Accounting Research (Spring): 95-98.
Bernthal, W. F. 1962. Value perspectives in management decisions. The Journal of the Academy of Management 5(3): 190-196.
Beshears, J. and F. Gino. 2015. Leaders as decision architects. Harvard Business Review (May): 51-62.
Bettenhausen, K. and J. K. Murnighan. 1985. The emergence of norms in competitive decision-making groups. Administrative Science Quarterly 30(3): 350-372.
Bierman, H. Jr. 1962. Probability, statistical decision theory, and accounting. The Accounting Review (July): 400-405.
Bierman, H. Jr. 1968. The growth period decision. Management Science (February): B302-B309.
Biggs, S. F. and J. J. Wild. 1985. An investigation of auditor judgment in analytical review. The Accounting Review (October): 607-633.
Biggs, S. F. and T. J. Mock. 1983. An investigation of auditor decision processes in the evaluation of internal controls and audit scope decisions. Journal of Accounting Research (Spring): 234-255.
Bird, F. A. and P. A. Jones. 1970. A decision-tree approach to earnings per share. The Accounting Review (October): 779-783.
Birnbaum, M. H. 2005. Three new tests of independence that differentiate models of risky decision making. Management Science (September): 1346-1358.
Birnberg, J. G. and M. D. Shields. 1984. The role of attention and memory in accounting decisions. Accounting, Organizations and Society 9(3-4): 365-382.
Blankenship, L. V. and R. E. Miles. 1968. Organizational structure and managerial decision behavior. Administrative Science Quarterly 13(1): 106-120.
Blenko, M. W., M. C. Mankins and P. Rogers. 2010. The decision-driven organization. Harvard Business Review (June): 54-62.
Blocher, E., R. P. Moffie and R. W. Zmud. 1986. Report format and task complexity: Interaction in risk judgments. Accounting, Organizations and Society 11(6): 457-470.
Bloomfield, R. 1995. Strategic dependence and inherent risk assessments. The Accounting Review (January): 71-90.
Blum, J. D. 1976. Decision tree analysis for accounting decisions. Management Accounting (December): 45-46.
Bomblatus, R. L. 1974. Decision-making in middle management. Management Accounting (August): 22-26.
Bonabeau, E. 2003. Don't trust your gut. Harvard Business Review (May): 116-123. (Discussion of when to use a new set of analytical tools and some old ones. Agent-based modeling, open-ended artificial evolution, interactive evolution, interactive open-ended search, decision trees, real options, simulation modeling, scenario planning, optimization, and data mining).
Bonini, C. P. 1958. Decision rules for buffer inventories. Management Science (July): 457-471.
Bonner, S. E. 1999. Commentaries based on the 1999 Doctoral Consortium: Judgment and decision-making research in accounting. Accounting Horizons (December): 385-398.
Bonner, S.E., K. Kadous and T. M. Majors. 2022. A habit strength-based explanation for auditors' use of simple cognitive processes for complex tasks. The Accounting Review (May): 107-129.
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Borch, K. 1965. Models for hierarchial decisions involving inventories. The Academy of Management Journal 8(3): 179-189.
Borthick A. F., G. P. Schneider and T. R. Viscelli. 2017. Analyzing data for decision making: Integrating spreadsheet modeling and database querying. Issues in Accounting Education (February): 59-66.
Bouwens, J. and P. Kroos. 2019. The effect of delegation of decision rights and control: The case of lending decisions for small firms. Management Accounting Research (June): 29-44.
Bouwman, M. J. 1984. Expert vs. novice decision making in accounting: A summary. Accounting, Organizations and Society 9(3-4): 325-327.
Bowman, E. H. 1963. Consistency and optimality in managerial decision making. Management Science (January): 310-321.
Bowman, N. A. 2023. Four ways to improve your strategic thinking skills. Harvard Business Review (Spring Special Issue): 18-19.
Bowman, N. A. 2023. How to demonstrate your strategic thinking skills. Harvard Business Review (Spring Special Issue): 22-23.
Boyd, L. H. 1997. The use of cost information for making operating decisions. Journal of Cost Management (May/June): 42-47.
Bradley, W. E. 2009. Ability and performance on ill-structured problems: The substitution effect of inductive reasoning ability . Behavioral Research in Accounting 21(1): 19-35.
Braverman, J. D. 1971. A decision theoretic approach to pricing. Decision Sciences 2(1): 1-5.
Brenner, L. A. 2022. Book review: Kahneman, D., O. Sibony and C. R. Sunnstein. 2021. Noise: Flaw in Human Judgment. Administrative Science Quarterly 67(4): NP69-NP72.
Brierley, J. A., C. J. Cowton and C. Drury. 2006. A note on the importance of product costs in decision-making. Advances in Management Accounting (15): 249-265.
Briers, M. L., C. W. Chow, N. R. Hwang and P. K. Luckett. 1999. The effects of alternative types of feedback on product-related decision performance: A research note. Journal of Management Accounting Research (11): 75-92.
Brimson, J. A. 2010. The irrelevance of historical analysis. Cost Management (July/August): 26-32. (Outcome (tomorrow) = Current Conditions (today) x Transformation (process Knowledge) ).
Brodshatzer, A. and O. Galbraith III. 1963. Making decisions more rationally - The example of Monte Carlo. N.A.A. Bulletin (August): 33-42.
Brooks, A. W. 2015. Emotion and the art of negotiation. Harvard Business Review (December): 56-64.
Brousseau, K. R., M. J. Driver, G. Hourihan and R. Larsson. 2006. The seasoned executive's decision-making style. Harvard Business Review (February): 110-121.
Brown, C. 1981. Human information processing for decisions to investigate cost variances. Journal of Accounting Research (Spring): 62-85.
Brown, C. E. and I. Solomon. 1987. Effects of outcome information on evaluations of managerial decisions. The Accounting Review (July): 564-577.
Brown, C. E. and I. Solomon. 1991. Configural information processing in auditing: The role of domain-specific knowledge. The Accounting Review (January): 100-119.
Brown, J. S. 1970. Risk propensity in decision marking: A comparison of business and public school administrators. Administrative Science Quarterly 15(4): 473-481.
Brownell, P. and M. Hirst. 1986. Reliance on accounting information, budgetary participation, and task uncertainty: Tests of a three-way interaction. Journal of Accounting Research (Autumn): 241-249.
Brüggen, A., R. Krishnan and K. L. Sedatole. 2011. Drivers and consequences of short-term production decisions: Evidence from the auto industry. Contemporary Accounting Research 28(1): 83-123.
Bruns, W. J. Jr. 1966. The accounting period concept and its effect on management decisions. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 1-14.
Bruns, W. J. Jr. 1968. Accounting information and decision-making: Some behavioral hypotheses. The Accounting Review (July): 469-480.
Brunsson, N. 1990. Deciding for responsibility and legitimation: Alternative interpretations of organizational decision-making. Accounting, Organizations and Society 15(1-2): 47-59.
Buchanan, L. and A. O'Connell. 2006. A brief history of decision making: Humans have perpetually sought new tools and insights to help them make decisions. From entrails to artificial intelligence, what a long strange trip it's been. Harvard Business Review (January): 32-41.
Buckingham, M. and C. Coffman. 1999. First, Break All the Rules: What the World's Greatest Managers Do Differently. Simon & Schuster.
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Budescu, D. V. and B. Maciejovsky. 2005. The effect of payoff feedback and information pooling on reasoning errors: Evidence from experimental markets. Management Science (December): 1829-1843.
Butler, S. A. 1985. Application of a decision aid in the judgmental evaluation of substantive test of details samples. Journal of Accounting Research (Autumn): 513-526.
Butler, S. A. 2013. Do you solve managerial problems in a straightforward linear manner, or do you break the mold? Strategic Finance (August): 48-53.
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Carr, C. and C. Tomkins. 1998. Context, culture and the role of the finance function in strategic decisions: A comparative analysis of Britain, Germany, the U.S.A. and Japan. Management Accounting Research (June): 213-239.
Carson, J. R. 1967. Business games: A technique for teaching decision-making. Management Accounting (October): 31-35.
Casas-Arce, P., M. M. Cheng, I. Grabner and S. Modell. 2022. Managerial accounting for decision-making and planning. Journal of Management Accounting Research 34(1): 1-7.
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Casey, C. J. 1983. Prior probability disclosure and loan officers' judgments: Some evidence of the impact. Journal of Accounting Research (Spring): 300-307.
Cecil, E. A. and E. F. Lundgren. 1975. An analysis of individual decision making behavior using a laboratory setting. The Academy of Management Journal 18(3): 600-604.
Chabris, C. and D. Simons. 2010. The Invisible Gorilla: And Other Ways Our Intuitions Deceive Us. Crown.
Chae, B. and D. Olson. 2021. A topical exploration of the intellectual development of Decision Sciences 1975-2016. Decision Sciences 52(3): 543-566.
Chan, Y. L. and B. E. Lynn. 1991. Performance evaluation and the analytic hierarchy process. Journal of Management Accounting Research (3): 57-87. (Summary).
Chan, Y. L. and B. E. Lynn. 1993. Organizational effectiveness and competitive analysis: An analytic framework. Advances In Management Accounting (2): 85-108.
Chandler, J. S., T. Trone and M. Weiland. 1983. Decision support systems are for small businesses. Management Accounting (April): 34-39.
Chang, C. J. and J. L. Y. Ho. 2004. Judgment and decision making in project continuation: A study of students as surrogates for experienced managers. Abacus 40(1): 94-116.
Chang, H. W., S. Kaszak, P. Kipp and J. C. Robertson. 2021. The effect of iXBRL formatted financial statements on the effectiveness of managers' decisions when making inter-firm comparisons. Journal of Information Systems (Summer): 149-177.
Charan, R. 2006. Conquering a culture of indecision. Harvard Business Review (January): 108, 110-112, 113-117.
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Chen, K. H. and S. K. Olson. 1989. Measuring cognitive complexity in the accounting domain. Behavioral Research In Accounting (1): 160-181.
Chen, Q., B. Mittendorf and Y. Zhang. 2010. Endogenous accounting bias when decision making and control interact. Contemporary Accounting Research 27(4): 1063-1091.
Chen, X., N. Li and A. Lin. 2022. CFO gaps: Determinants and impact on the corporate information environment. The Accounting Review (November, Issue 6): 173-200.
Cheng, M. M., P. F. Luckett and A. K. Schulz. 2003. The effects of cognitive style diversity on decision-making dyads: An empirical analysis in the context of a complex task. Behavioral Research In Accounting (15): 39-62.
Chernoff, H. and L. Moses. 1987. Elementary Decision Theory. Dover Publications.
Cheung, J. K. 1985. Stochastic dominance as an approach to uncertainty in cost accounting. Journal of Accounting Education (Fall): 91-102.
Chewning, E. G. Jr., M. Coller and B. Tuttle. 2004. Do market prices reveal the decision models of sophisticated investors?: Evidence from the laboratory. Accounting, Organizations and Society 29(8): 739-758.
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Cho, C. H. and E. Boulanne. 2005. Development of a decision support system based on ABC for costing and pricing decisions, and its conversion to a web-based DSS. Journal of Applied Management Accounting Research (Summer): 37-50.
Chong, V. K. and R. F. Suyawati. 2010. De-escalation strategy: The impact of monitoring control on managers' project evaluation decisions. Journal of Applied Management Accounting Research (Summer): 39-50.
Choo, F. and K. T. Trotman. 1991. The relationship between knowledge structure and judgments for experienced and inexperienced auditors. The Accounting Review (July): 464-485.
Christensen, C. M. and M. E. Raynor. 2003. Why hard-nosed executives should care about management theory. Harvard Business Review (September): 67-74. (Summary).
Chu, L. Y. and Z. M. Shen. 2006. Agent competition double-auction mechanism. Management Science (August): 1215-1222.
Chu, P. 1991. A study of the influence of a decision support aid on decision processes: Exploring the blackbox. Journal of Information Systems (Fall): 1-17.
Chung, K. 2004. Corporate acquisition decisions under different strategic motivations. Advances in Management Accounting (12): 265-286.
Church, K. S., P. J. Schmidt and G. Smedley. 2016. Casey's Collections: A strategic decision-making case using the systems development lifecycle - Planning and analysis phases. Journal of Emerging Technologies in Accounting 13(2): 231-245.
Clampitt, P. G. and M. L. Williams. 2007. Decision downloading. MIT Sloan Management Review (Winter): 77-82.
Clark, D. 2023. Three rules for experts who want more influence. Harvard Business Review (Summer Special Issue): 92-93.
Clark, D. 2023. What to do when you've made a bad decision. Harvard Business Review (September/October): 122-123.
Clor-Proell, S. M. 2009. The effects of expected and actual accounting choices on judgments and decisions. The Accounting Review (September): 1465-1493.
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Coleman, J. 2023. Critical thinking is about asking better questions. Harvard Business Review (Spring Special Issue): 80-82.
Committee on Managerial Decision Models: Report. 1969. The Accounting Review (Supplement): 43-76.
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Covaleski, M. A., M. W. Dirsmith and C. E. White. 1987. Economic consequences: The relationship between financial reporting and strategic planning, management and operating control decisions. Contemporary Accounting Research 3(2): 408-492.
Cowan, D. A. 1990. Developing a classification structure of organizational problems: An empirical investigation. The Academy of Management Journal 33(2): 366-390.
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Cuccia, A. D. and G. A. Mc Gill. 2000. The role of decision strategies in understanding professionals' susceptibility to judgment biases. Journal of Accounting Research (Autumn): 419-435.
Cui, Z. 2016. Decision making in cross-functional teams: The role of decision power. Decision Sciences 47(3): 492-523.
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