Judgment and Decision Making Accounting Research: A Quest to Improve the Production, Certification, and Use of Accounting Information

Abstract

This chapter reviews the judgment and decision making research (JDM) that involves the production, certification and use of accounting information. We first outline the domain of accounting information and the roles of professional accountants and other users of accounting information. We then provide a brief historical perspective on accounting JDM research. We describe the current impact of JDM accounting research on accounting research more generally in the period 1995-2002 via an analysis of JDM accounting publications in top accounting journals. We then turn to describing recent foci of JDM accounting research both quantitatively using the classifications in this Handbook and qualitatively by examining in some detail significant recent JDM accounting articles. We conclude with some observations about the future of JDM accounting research.