By Vicky Arnold
"Advances in Accounting Behavioral learn" publishes top quality study encompassing all parts of accounting that comes with thought from, and contributes wisdom and knowing to utilized psychology, sociology, administration technological know-how, and behavioral economics. examine released during this sequence encompasses all components of accounting and covers a large variety of concerns that have an effect on the clients, preparers and assurers of accounting info. Of specific curiosity are reviews that enhance and/or enhance thought and reviews that tackle modern matters affecting accounting details use and the actors within the surrounding atmosphere. realizing how accounting info impacts every one of those actors and their judgements and the way accounting re-shapes society are serious. equally, the encompassing setting is important because the social context impacts accounting in addition to the capability for aiding info creation and dissemination, that's, know-how. This quantity focuses totally on this latter point and contains reports that study either the non permanent implications of know-how use on participants and the long term implications of expertise on organizational evolution.
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Additional resources for Advances in Accounting in Behavioural Research (Advances in Accounting Behavioral Research, Vol. 13)
Others have suggested that an intelligent decision aid approximates an ‘‘electronic colleague’’ and that collaboration between such an aid and the user is similar to the type of interaction between a two-person group (Arnold & Sutton, 1998). 2 In general, the interactive nature of groups leads to group decisions that are typically even more conﬁdent and accurate in judgments than individual decisions (Sniezek & Henry, 1989). , Ahlawat, 1999). Thus, some evidence suggests that groups may be less prone to overconﬁdence than individuals, implying that overconﬁdence may be less prevalent among individuals using decision aids to perform a task.
Similarly, tax professionals continue to rely on tax preparation software and e-ﬁling to prepare their clients’ returns (IRS, 2009). Part of the popularity of the use of TDSS by novice and experienced tax preparers alike is that such software is perceived to increase tax preparers’ accuracy in preparing their return and thus may increase users’ sense of conﬁdence in their tax preparation abilities. A past advertising campaign by one software manufacturer, Intuit, included a direct appeal to users’ conﬁdence in its press release, claiming that its product (TurboTax) ‘‘Gives You Conﬁdence Your Taxes Are Done Right’’ (Intuit, 2003).
Participants The participants in this research study were students from a large southeastern university. Two groups of students participated in the study: students currently enrolled in the ﬁrst undergraduate course in taxation and students currently enrolled in a graduate-level taxation course. A total of 69 students were enrolled in the graduate taxation course, and 114 students were enrolled in the undergraduate taxation course. Originally, 132 participants volunteered to participate in the study; the responses of 114 participants could be used in the ﬁnal analysis.
Advances in Accounting in Behavioural Research (Advances in Accounting Behavioral Research, Vol. 13) by Vicky Arnold