Multi-person judgement in management accounting

管理会计中的多人判断

• 批准号: DP0667009
• 负责人: Prof Mandy Cheng
• 金额: $ 11.09万
• 依托单位: The University of New South Wales
• 依托单位国家: 澳大利亚
• 项目类别: Discovery Projects
• 财政年份: 2006
• 资助国家: 澳大利亚
• 起止时间: 2006-01-01 至 2009-12-31
• 项目状态: 已结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/DP0667009
• 关键词: Multi; person; judgement; management; accounting

Improved managerial judgements can facilitate more efficient/effective resource allocation within organizations, significantly increasing Australian companies' competitiveness. Our project therefore benefits a range of stakeholder groups such as shareholders and employees. Also, by drawing on theories from different disciplines (accounting, social psychology), this project increases our understanding of how accounting information can encourage managers to behave in a socially desirable manner, such as adopting a conciliatory approach during negotiation. Other benefits include the training of future researchers and raising Australia's profile in accounting research.

改进的管理判断可以促进组织内更高效/有效的资源分配，从而显着提高澳大利亚公司的竞争力。因此，我们的项目有利于股东和员工等一系列利益相关群体。此外，通过借鉴不同学科（会计、社会心理学）的理论，该项目加深了我们对会计信息如何鼓励管理者以符合社会要求的方式行事的理解，例如在谈判过程中采取和解的方式。其他好处包括培训未来的研究人员和提高澳大利亚在会计研究方面的形象。