publication . Article . 2013

Section 3. General issues in management : Heuristics or experience-based techniques for making accounting judgments and learning

Schiller, Stefan;
Open Access English
  • Published: 01 Jan 2013
  • Publisher: Mälardalens högskola, Akademin för ekonomi, samhälle och teknik
  • Country: Sweden
Abstract
The purpose of this paper is to further the development of initial accounting for internally generated intangible assets, relevant to both academics and practitioners, examining what happens when accountants are given principles-based discretion. This paper draws on existing insights into heuristics or experience-based techniques for making accounting judgments. Knowledge about judgment under uncertainty, and the general framework offered by the heuristics and biases program in particular, forms the underlying logical structure. An interview study concerning initial accounting for internally generated intangible assets in the consumer goods and services sector p...
Subjects
free text keywords: Accounting judgment, Heuristics, Internally generated intangible assets, Learning
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