Multi-person judgement in management accounting

改进管理判断可以促进组织内更有效率/效益的资源分配，大大提高澳大利亚公司的竞争力。因此，我们的项目使股东和员工等一系列利益相关者群体受益。此外，通过借鉴不同学科（会计学，社会心理学）的理论，该项目增加了我们对会计信息如何鼓励管理者以社会理想的方式行事的理解，例如在谈判中采取和解的方法。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。

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.