"Heuristics are short-cuts and deliberately ignore information, for instance through examining fewer cues or integrating less information. With a series of five empirical studies, applying a mixed-methods research design, the author addresses some central claims of the potential biases but also the stunning benefits of relying on heuristic reasoning. Central to his discussion are dual-process-approaches which are debated in cognitive psychology. Following this interpretation, heuristics are processes which are described as intuitive, automatic, fast, and unconscious. They are routinized cognitive processes which are based on experience in certain social environments and thus often exhibit ecological rationality. Overall, this book picks up an up-to-date topic in behavioural accounting research, which not only is of relevance for researchers but as well for practitioners." - from back cover.
Preface --- 1. Introduction --- 2. Judgment and decision making and heuristics in (management) accounting --- 3. Synopsis and research design --- 4. Step I: Experimental studies --- 5. Step II: Qualitative study --- 6. Final summary and conclusion --- Appendix --- References..
