Decision Making in the Workplace: A Unified Perspective

By Lee Roy Beach | Go to book overview

questions involve the criteria that comprise the goal, the manner in which tactics are designed to address these criteria, and whether some criteria are primary to the goal whereas others are secondary or whether all are of equal status. Finally, there is the question of how compliance tests contribute to the goal. Is the contribution direct or is it through influencing the criteria that must be met by the substantive tests?


SUMMARY

We have presented an image theory interpretation of audit decisions based on an analysis of auditing by Waller and Felix ( 1984; Felix and Kinney, 1982). The purpose has been to provide the reader with an elaborated example of the application of the image theory view to a specific business decision environment. The analysis is quite different from that provided by the conventional application of classical decision theory, which is the view that presently dominates behavioral accounting research. It is our opinion that because of the explicitness of the process and because of the importance of the task, auditing provides a potentially valuable arena for the investigation of decision making in the workplace.


REFERENCES

Ashton A. H. ( 1982). "The descriptive validity of normative decision theory in auditing contexts". Journal of Accounting Research, 20, 415-428.

Beach L. R. ( 1990). Image theory: Decision making in personal and organizational contexts. Chichester, UK: Wiley.

Beach L. R., & Frederickson J. R. ( 1989). "Image theory: An alternative description of audit decisions". Accounting, Organizations and Society, 14, 101-112.

Beach L. R., Smith B., Lundell J., & Mitchell T. R. ( 1998). "Image theory: Descriptive sufficiency of a simple rule for the compatibility test". Journal of behavioral Decision Making, 1, 17-28.

Brown F., Mitchell T. R., & Beach L. R. ( 1987). Images and decision making: The dynamics of personal choice (Tech. Rep. No. 87-1). Seattle, WA: University of Washington, Department of Psychology.

Felix W. L., & Kinney W. R. ( 1982). "Research in the auditor's opinion formulation process: State of the art". The Accounting Review, 57, 245-249.

Samuelson W., & Zeckhauser R. ( 1998). "Status quo bias in individual decision making". Journal of Risk and Uncertainty, 1, 7-59.

Schandl C. W. ( 1978). "Theory of auditing". Houston: Scholars Book Company.

Staw B. M. ( 1981). The escalation of commitment to a course of action. Academy of Management Review, 6, 557-588.

Tversky A., & Kahneman D. ( 1974). "Judgment under uncertainty: Heuristics and biases". Science, 221, 1124-1131.

Waller W. S., & Felix W. L. ( 1984). "Cognition and the auditor's opinion formulation process: A schematic model of interactions between memory and current audit evidence". In S. Moriarity & E. Joyce (Eds.), Decision making and accounting: current research. (pp. 27-48). Norman, OK: University of Oklahoma Press.

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Decision Making in the Workplace: A Unified Perspective
Table of contents

Table of contents

  • Title Page iii
  • Contents v
  • Preface vii
  • 1: Image Theory, the Unifying Perspective 1
  • References 19
  • 2: Why a New Perspective on Decision Making is Needed 21
  • References 30
  • 3: Job Search and Job Selection 33
  • Conclusions 46
  • References 46
  • 4: Career Decisions 49
  • Conclusions 61
  • References 62
  • 5: Supervision and Job Satisfaction 63
  • References 71
  • 6: Why Employees Quit 73
  • Conclusion 89
  • References 89
  • 7: Audit Decisions 91
  • Summary 99
  • References 99
  • 8: Screening of Clients by Audit Firms 101
  • Conclusions 115
  • References 116
  • 9: Organizational Culture and Decision Making 117
  • Summary and Practical Implications 129
  • References 131
  • 10: Mitigating Cultural Constraints on Group Decisions 133
  • Conclusion 141
  • References 142
  • 11: Imagination and Planning 143
  • References 153
  • 12: Designing Marketing Plans and Communication Strategies 155
  • Summary and Conclusions 164
  • References 164
  • 13: Consumer Decisions Involving Social Responsibility 165
  • Conclusion 177
  • References 179
  • 14: Image Compatibility and Framing 181
  • References 193
  • 15: Image Theory and Workplace Decisions: Challenges 197
  • References 208
  • Author Index 209
  • Subject Index 215
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