Human Information Processing in Accounting

Human Information Processing in Accounting

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Belkaoui focuses on the contributions human information processing research can make in the study of accounting decision-making. He explores the basic psychological concepts underlying human decision-making and their applications to accounting. As Belkaoui notes at the outset, accounting information is used primarily for decision-making. Human information processing in accounting is designed to understand, describe, evaluate, and--most importantly--improve the decision process used in an accounting or auditing context.