Management And Accounting Web

Decision Theory Bibliography I-Z

A-H  |  I-Z

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Decision Theory Main Page | Behavioral Issues Main Page

See the Decision Sciences bibliography for many related articles.


Ingersoll, J. E. Jr. 1987. Theory of Financial Decision Making. Rowman & Littlefield.

Iselin, E. R. 1988. The effects of information load and information diversity on decision quality in a structured decision task. Accounting, Organizations and Society 13(2): 147-164.

Isenberg, D. J. 1986. Thinking and managing: A verbal protocol analysis of managerial problem solving. The Academy of Management Journal 29(4): 775-788. (JSTOR link).

Ivancevich, J. M. 1979. An analysis of participation in decision making among project engineers. The Academy of Management Journal 22(2): 253-269. (JSTOR link).

Jablonsky, S. F. and M. W. Dirsmith. 1979. Is financial reporting influencing internal decision making? Management Accounting (July): 40-44.

Jackson, J. R. 1968. On decision theory under competition. Management Science (September): 12-32. (JSTOR link).

Jain, T. N. 1973. Alternative methods of accounting and decision making: A psycho-linguistical analysis. The Accounting Review (January): 95-104. (JSTOR link).

Jennings, M. K. 1963. Public administrators and community decision making. Administrative Science Quarterly 8(1): 18-43. (JSTOR link).

Jensen, R. E. 1966. An experimental design for study of effects of accounting variations in decision making. Journal of Accounting Research (Autumn): 224-238. (JSTOR link).

Jensen, R. E. 1967. [Observations on Jensen's experimental design for study of effects of accounting variations in decision making]: A rejoinder. Journal of Accounting Research (Autumn): 230-251. (JSTOR link).

Jensen, R. E. 1969. Discussion of comparative values of information structures. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 168-181. (JSTOR link).

Jiambalvo, J. 1976. Prediction achievement and simulated decision makers as an extension of the predictive ability criterion: Some comments. The Accounting Review (July): 667-671. (JSTOR link).

Johnson, B. 1984. Why your company needs three accounting systems. Management Accounting (September): 39-46.

Johnson, J. E. V., O. Jones and L. Tang. 2006. Exploring decision makers' use of price information in a speculative market. Management Science (June): 897-908. (JSTOR link).

Jones, D. R., D. Brown and P. Wheeler. 2001. The effect of justification type on agreement with a decision aid and judgment performance. Advances in Accounting Behavioral Research (4): 187-206.

Jones, W. 1970. A procedure to find optimal overrun quantity. Management Accounting (February): 35-36. (An application of decision theory).

Journal of Accountancy. 2016. Joining the dots: Decision-making for a new era. CGMA reports, tools, and resources. Journal of Accountancy (March): 41-47.

Joyce, E. J. and G. C. Biddle. 1981. Anchoring and adjustment in probabilistic inference in auditing. Journal of Accounting Research (Spring): 120-145. (JSTOR link).

Joyce, E. J. and G. C. Biddle. 1981. Are auditors' judgments sufficiently regressive? Journal of Accounting Research (Autumn): 323-349. (JSTOR link).

Joyce, E. J. and R. Libby. 1981. Some accounting implications of "Behavioral decision theory: Processes of judgment and choice". Journal of Accounting Research (Autumn): 544-550. (JSTOR link).

Judge, W. Q. and A. Miller. 1991. Antecedents and outcomes of decision speed in different environmental contexts. The Academy of Management Journal 34(2): 449-463. (JSTOR link).

Judge, W. Q. Jr. and C. P. Zeithaml. 1992. Institutional and strategic choice perspectives on board involvement in the strategic decision process. The Academy of Management Journal 35(4): 766-794. (JSTOR link).

Kachelmeier, S. J. and W. F. Messier, Jr. 1990. An investigation of the influence of a nonstatistical decision aid on auditor sample size decisions. The Accounting Review (January): 209-226. (JSTOR link).

Kahneman, D., D. Lovallo and O. Sibony. 2011. Before you make that big decision: Dangerous biases can creep into every strategic choice. Here's how to find them - before they lead you astray. Harvard Business Review (June): 50-60.

Kaplan, S. and N. N. Barish. 1967. Decision-making allowing for uncertainty of future investment opportunities. Management Science (June): B569-B577. (JSTOR link).

Kaplan, S. E., H. R. Reneau and S. M. Whitecotton. 2001. The effects of predictive ability information, locus of control, and decision maker involvement on decision aid reliance. Journal of Behavioral Decision Making (14): 35-50.

Kaplow, L. and S. Shavell. 2004. Decision Analysis, Game Theory, and Information. Foundation Press.

Kassouf, S. 1970. Normative Decision Making. Prentice-Hall. Review by R. Abdel-Khalik. (JSTOR link).

Kaufman, A. 1968. The Science of Decision Making. McGraw-Hill Book Company.

Keasey, K. and R. Watson. 1989. Consensus and accuracy in accounting studies of decision-making: A note on a new measure of consensus. Accounting, Organizations and Society 14(4): 337-345.

Kelly, A. 2003. Decision Making using Game Theory : An Introduction for Managers. Cambridge University Press.

Kelly, K. 2010. The effects of incentives on information exchange and decision quality in groups. Behavioral Research In Accounting 22(1): 43-65.

Kelton, A. S. and U. S. Murthy. 2016. The effects of information disaggregation and financial statement interactivity on judgments and decisions of nonprofessional investors. Journal of Information Systems (Fall): 99-118.

Kelton, A. S., R. R. Pennington and B. M. Tuttle. 2010. The effects of information presentation format on judgment and decision making: A review of information systems research. Journal of Information Systems (Fall): 79-105.

Kerler, W. A. III., C. D. Allport and A. S. Fleming. 2015. Impact of extreme decisions and extreme probabilities on attribute framing effects. Journal of Applied Management Accounting Research (Winter): 63-.

Kessler, J. B. and S. Leider. 2012. Norms and contracting. Management Science (January): 62-77.

Kettering, R. C. 1991. A no-cost approach to incorporate behavioral awareness into decision making. Journal of Cost Management (Summer): 59-63.

Khemakhem, A. 1968. A simulation of management-decision behavior: "Funds" and income. The Accounting Review (July): 522-534. (JSTOR link).

Kida, T., J. F. Smith and M. Maletta. 1998. The effects of encoded memory traces for numerical data on accounting decision making. Accounting, Organizations and Society 23(5-6): 451-466.

Kidd, J. S. and F. Boyes. 1959. Input distortion and observer overlap in decision-making. Management Science (October): 123-131. (JSTOR link).

Kim, C. K., J. H. Evans III and D. V. Moser. 2005. Economic and equity effects on tax reporting decisions. Accounting, Organizations, and Society 30(7-8): 609-625.

Kim, W. C. and R. Mauborgne. 2015. Red ocean traps: The mental models that undermine market-creating strategies. Harvard Business Review (March): 68-73.

Kinney, W. R. Jr. 1975. A decision-theory approach to the sampling problem in auditing. Journal of Accounting Research (Spring): 117-132. (JSTOR link).

Kinney, W. R. Jr. 1975. Decision theory aspects of internal control system design/compliance and substantive tests. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 14-29. (JSTOR link).

Kinney, W. R. Jr. and C. S. Warren. 1979. The decision-theory approach to audit sampling: An extension and application to receivables confirmation. Journal of Accounting Research (Spring): 275-285. (JSTOR link).

Klein, M. 1966. Markovian decision models for reject allowance problems. Management Science (January): 349-358. (JSTOR link).

Klos, A., E. U. Weber and M. Weber. 2005. Investment decisions and time horizon: Risk perception and risk behavior in repeated gambles. Management Science (December): 1777-1790. (JSTOR link).

Klotz, F. 2016. "Information" vs. "communication:" The battle to influence decision making. MIT Sloan Management Review (Summer): 47-51.

Koonce, L., U. Anderson and G. Marchant. 1995. Justification of decisions in auditing. Journal of Accounting Research (Autumn): 369-384. (JSTOR link).

Kopeikina, L. 2006. The elements of a clear decision. MIT Sloan Management Review (Winter): 19-20.

Kornish, L. J. and K. T. Ulrich. 2011. Opportunity spaces in innovation: Empirical analysis of large samples of ideas. Management Science (January): 107-128.

Korzybski, A. 1995. Science and Sanity: An Introduction to Non-Aristotelian Systems and General Semantics. Institute of General Semantics.

Kostetsky, O. 1966. Decision making, information systems, and the role of the systems analyst. Management Science (October): C17-C20. (JSTOR link).

Kowalczyk, T. K. and C. J. Wolfe. 1998. Anchoring effects associated with recommendations from expert decision aids: An experimental analysis. Behavioral Research In Accounting (10 Supplement): 147-169.

Kozik, E. 1966. Computer augmentation of managerial reasoning. Management Accounting (December): 35-43.

Kraan, B. and T. Bedford. 2005. Probabilistic inversion of expert judgments in the quantification of model uncertainty. Management Science (June): 995-1006. (JSTOR link).

Kraft, H. and C. Munk. 2011. Optimal housing, consumption, and investment decisions over the life cycle. Management Science (June): 1025-1041.

Krishnan, R. 1974. Democratic participation in decision making by employees in American corporations. The Academy of Management Journal 17(2): 339-347. (JSTOR link).

Krolak, P. D. 1971. Portfolio evaluation & re-evaluation: An experiment in subjective probability, man-machine learning and decision making. Decision Sciences 2(2): 225-238.

Krouse, C. G. 1972. Complex objectives, decentralization, and the decision process of the organization. Administrative Science Quarterly 17(4): 544-554. (JSTOR link).

Laing, G. 2013. Testing the rational decision-making model through an outsourcing task. Journal of Applied Management Accounting Research (Summer): 63-78.

Lam, S. S. K., X. Chen and J. Schaubroeck. 2002. Participative decision making and employee performance in different cultures: The moderating effects of allocentrism/idiocentrism and efficacy. The Academy of Management Journal 45(5): 905-914. (JSTOR link).

Lanen, W. N. and R. E. Verrecchia. 1987. Operating decisions and the disclosure of management accounting information. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 165-189. (JSTOR link).

Langley, A. 1989. In search of rationality: The purposes behind the use of formal analysis in organizations. Administrative Science Quarterly 34(4): 598-631. (JSTOR link).

Larcker, D. F. and V. P. Lessig. 1983. An examination of the linear and retrospective process tracing approaches to judgment modeling. The Accounting Review (January): 58-77. (JSTOR link).

Larrick, R. P. and J. B. Soll. 2006. Intuitions about combining opinions: Misappreciation of the averaging principle. Management Science (January): 111-127. (JSTOR link). 2006. Erratum: Intuitions about combining opinions: Misappreciation of the averaging principle. Management Science (February): 309-310. (JSTOR link).

Lau, A. H. and H. Lau. 1981. A comment on Shih's general decision model for CVP analysis. The Accounting Review (October): 980-983. (JSTOR link).

Lauck, J. 2016. The psychology behind good judgment: Understanding decision-making weaknesses can help CPAs avoid mistakes. Journal of Accountancy (June): 26-30.

Lavalle, I. H. 1967. A Bayesian approach to an individual player's choice of bid in competitive sealed auctions. Management Science (March): 584-597. (JSTOR link).

Lax, D. A. and J. K. Sebenius. 2003. 3-D negotiation: Playing the whole game. Harvard Business Review (November): 64-74. (Three dimensions of negotiation: Tactics, deal design, and setup).

Lax, D. A. and J. K. Sebenius. 2012. Deal making 2.0: A guide to complex negotiations. Harvard Business Review (November): 92-100.

Leana, C. R., R. S. Ahlbrandt and A. J. Murrell. 1992. The effects of employee involvement programs on unionized workers' attitudes, perceptions, and preferences in decision making. The Academy of Management Journal 35(4): 861-873. (JSTOR link).

Leblebici, H. and G. R. Salancik. 1981. Effects of environmental uncertainty on information and decision processes in banks. Administrative Science Quarterly 26(4): 578-596. (JSTOR link).

Lee, S. M. 1971. Decision analysis through goal programming. Decision Sciences 2(2): 172-180.

Lehmann, D. R. 1972. Preference among similar alternatives. Decision Sciences 3(4): 64-82.

Lenard, M. J., A. L. Watkins and P. Alam. 2007. Effective use of integrated decision making: An advanced technology model for evaluating fraud in service-based computer and technology firms. Journal of Emerging Technologies in Accounting (4): 123-137.

Letto, A. R. 1968. On Taubert's "Search decision rule". Management Science (October): B14-B15. (JSTOR link).

Leung, P. W. and K. T. Trotman. 2005. The effects of feedback type on auditor judgment performance for configural and non-configural tasks. Accounting, Organizations, and Society 30(6): 537-553.

Levitt, B. and C. Nass. 1989. The lid on the garbage can: Institutional constraints on decision making in the technical core of college-text publishers. Administrative Science Quarterly 34(2): 190-207. (JSTOR link).

Levy, F. K. 1972. On the definition of a good decision or solution to a problem. Abacus 8(1): 61-67.

Lewis, B., M. D. Shields and S. M. Young. 1983. Evaluating human judgments and decision aids. Journal of Accounting Research (Spring): 271-285. (JSTOR link).

Lewis, B. L. and J. Bell. 1985. Decisions involving sequential events: Replications and extensions. Journal of Accounting Research (Spring): 228-239. (JSTOR link).

Lewis, R. B. 1960. The role of accounting in decision making. The Accounting Review (January): 37-44. (JSTOR link).

Liao, W. M., D. R. Finley and W. E. Shafer. 2004. Effects of responsibility and cohesiveness on group escalation decisions. Advances in Management Accounting (13): 245-259.

Libby, R. 1975. The use of simulated decision makers in information evaluation. The Accounting Review (July): 475-489. (JSTOR link).

Libby, R. 1976. Prediction achievement and simulated decision makers as an extension of the predictive ability criterion: A reply. The Accounting Review (July): 672-676. (JSTOR link).

Libby, R. and M. G. Lipe. 1992. Incentives, effort, and the cognitive processes involved in accounting-related judgments. Journal of Accounting Research (Autumn): 249-273. (JSTOR link).

Libby, R. and P. A. Libby. 1989. Expert measurement and mechanical combination in control reliance decisions. The Accounting Review (October): 729-747. (JSTOR link).

Libby, R. and P. C. Fishburn. 1977. Behavioral models of risk taking in business decisions: A survey and evaluation. Journal of Accounting Research (Autumn): 272-292. (JSTOR link).

Lieberson, S. and I. L. Allen, Jr. 1963. Location of national headquarters of voluntary associations. Administrative Science Quarterly 8(3): 316-338. (JSTOR link).

Liddell, W. W. 1973. Marginality and integrative decisions. The Academy of Management Journal 16(1): 154-156. (JSTOR link).

Liedtka, S. L. 2005. Analytic hierarchy process and multi-criteria performance management systems. Cost Management (November/December): 30-38.

Liew, A. 2015. The use of technology-structured management controls: Changes in senior management's decision-making behaviours. International Journal of Accounting Information Systems (17): 37-64.

Limayem, M. 1996. A design methodology for embedding decision guidance into GDSS. Group Decision and Negotiation (5): 143-164.

Limayem, M. 2005. Culture and anonymity in GSS meetings, in Encyclopedia of Information Science and Technology, Khosrow-Pour, M. (Ed.): 655-659. Idea Group Publishing, Hershey, PA.

Limayem, M. 2005. Group decision support systems, in The Blackwell Encyclopedia of Management: Management Information Systems, Davis, G. B. (Ed.), Blackwell Encyclopedia Of Management Vol. 7. Blackwell Publishing, Malden, Massachusetts.

Limayem, M. 2006. Human versus automated facilitation in the GSS context. The DATA BASE For Advances in Information Systems 37(2-3): 156-166.

Limayem, M. and A. Hendaoui. 2009. Culture and anonymity in GSS meetings. Encyclopedia of Information Science and Technology. Edited by: Khosrow-Pour:  872-878. USA, Information Resources Management Association.

Limayem, M. and G. DeSanctis. 2000. Providing decisional guidance for multicriteria decision making in groups. Information Systems Research 11(4): 386-401.

Limayem, M., M. Khalifa and J. Coombes. 2003. Culture and anonymity in GSS meetings, in Information Management: Support Systems & Multimedia Technology: 150-161. Ditsa, G. (Ed.), Idea Group Publishing, Hershey, PA.

Limayem, M., P. Banerjee and L. Ma. 2006. Impact of GDSS: Opening the black box. Decision Support Systems 42(2): 945-957.

Lipe, M. G. 1993. Analyzing the variance investigation decision: The effects of outcomes, mental accounting, and framing. The Accounting Review (October): 748-764. (JSTOR link).

Littleton, A. C. 1956. Choice among alternatives. The Accounting Review (July): 363-370. (JSTOR link).

Lovallo, D. and D. Kahneman. 2003. Delusions of success: How optimism undermines executive decisions. Harvard Business Review (July): 56-63. (How to inject more reality into forecasting).

Lowe, D. J. and P. M. J. Reckers. 2000. The use of foresight decision aids in auditors' judgments. Behavioral Research In Accounting (12): 97-118.

Lowenthal, F. 1981. A decision model for the alternative tax on capital gains. The Accounting Review (April): 390-394. (JSTOR link).

Lucas, W. H. 1965. Imputed cost for decision making. Management Accounting (November): 18.

Lundberg, C. C. 1962. Administrative decisions: A scheme for analysis. The Journal of the Academy of Management 5(2): 165-178. (JSTOR link).

Lusk, E. J. 1972. Discriminant analysis as applied to the resource allocation decision. The Accounting Review (July): 567-575. (JSTOR link).

Luthans, F. and R. Koester. 1976. The impact of computer generated information on the choice activity of decision-makers. The Academy of Management Journal 19(2): 328-332. (JSTOR link).

Lyles, M. A. and I. I. Mitroff. 1980. Organizational problem formulation: An empirical study. Administrative Science Quarterly 25(1): 102-119. (JSTOR link).

Mackie, B. 2011. Decision-making and information needs: The most complex questions. Cost Management (September/October): 23-33.

Magee, J. F. 1964. How to use decision trees in capital investment. Harvard Business Review (September-October): 79-96.

Malaescu, I. and S. G. Sutton. 2015. The effects of decision aid structural restrictiveness on cognitive load, perceived usefulness, and reuse intentions. International Journal of Accounting Information Systems (17): 16-36.

Malcolm, R. E. 1966. Decision tables in accounting. The Accounting Review (July): 551-555. (JSTOR link). (An example using the cost-or-market rule).

Malone, T. W. 2004. Bringing the market inside. Harvard Business Review (April): 107-114.

Mankins, M. C. and R. Steele. 2006. Stop making plans start making decisions. Harvard Business Review (January): 76-84.

Mann, D. H. 1972. A matrix technique for finite Bayesian decision problems. Decision Sciences 3(4): 129-136.

Mann, H. 1973. Sensitivity analysis and decision making. Cost and Management (September-October): 19-24.

Manne, A. S. 1960. Linear programming and sequential decisions. Management Science (April): 259-267. (JSTOR link).

Mao, J. C. T. 1966. An analysis of criteria for investment and financing decisions under certainty: A comment. Management Science (November): 289-291. (JSTOR link).

Mao, J. C. T. and E. Särndal. 1966. A decision theory approach to portfolio selection. Management Science (April): B323-B333. (JSTOR link).

March, J. G. 1987. Ambiguity and accounting: The elusive link between information and decision making. Accounting, Organizations and Society 12(2): 153-168.

Martin, J. R. Not dated. The concept of validity. Management And Accounting Web. http://maaw.info/ValidityNotes.htm

Martin, J. R. Not dated. What is contingency theory? Management And Accounting Web. http://maaw.info/ContingencyTheory.htm

Martin, R. L. 2013. Rethinking the decision factory. Harvard Business Review (October): 96-104. (Knowledge workers).

Masuch, M. and P. LaPotin. 1989. Beyond garbage cans: An AI model of organizational choice. Administrative Science Quarterly 34(1): 38-67. (JSTOR link).

Matzler, K., F. Bailom and T. A. Mooradian. 2007. Intuitive decision making. MIT Sloan Management Review (Fall): 13-15.

McAfee, A. and E. Brynjolfsson. 2012. Big data: The management revolution: Exploiting vast new flows of information can radically improve your company's performance. But first you'll have to change your decision-making culture. Harvard Business Review (October): 60-68.

McGhee, W., M. D. Shields and J. G. Birnberg. 1978. The effects of personality on a subject's information processing. The Accounting Review (July): 681-697. (JSTOR link).

McNair, C. J. 1993. Form over function: Toward an architecture of costs. Advances In Management Accounting (2): 1-26.

McNamara, G. and P. Bromiley. 1997. Decision making in an organizational setting: Cognitive and organizational influences on risk assessment in commercial lending. The Academy of Management Journal 40(5): 1063-1088. (JSTOR link).

McNamara, G. and P. Bromiley. 1999. Risk and return in organizational decision making. The Academy of Management Journal 42(3): 330-339. (JSTOR link).

Medina, J. J. 2008. The science of thinking smarter: A conversation with brain expert John J. Medina. Harvard Business Review (May): 51-54.

Meindl, J. R. 1982. The abundance of solutions: Some thoughts for theoretical and practical solution seekers. Administrative Science Quarterly 27(4): 670-685. (JSTOR link). (Part of a special section on the utilization of organizational research, part 1).

Meindl, J. R. 1983. Erratum: An abundance of solutions: Some thoughts for theoretical and practical solution seekers. Administrative Science Quarterly 28(1): 152. (JSTOR link).

Meixner, W. F. and R. B. Welker. 1988. Judgment consensus and auditor experience: An examination of organizational relations. The Accounting Review (July): 505-513. (JSTOR link).

Melnick, E. L. and J. Moussourakis. 1975. Seasonal adjustment for the decision maker. Decision Sciences 6(2): 252-258.

Menzefricke, U. 1984. Using decision theory for planning audit sample size with dollar unit sampling. Journal of Accounting Research (Autumn): 570-587. (JSTOR link).

Meyer, J. W. 1990. Sources and effects of decisions: A comment on Brunsson. Accounting, Organizations and Society 15(1-2): 61-65.

Mhamad, A., Y. Zainuddin and N. Alam. 2017. Does decentralized decision making increase company performance through its information technology infrastructure investment? International Journal of Accounting Information Systems (27): 1-15.

Michalko, M. 2006. Thinkertoys: A Handbook of Creative-Thinking Techniques. 2nd edition. Ten Speed Press.

Mihalache, M. and O. R. Mihalache. 2016. A decisional framework of offshoring: Integrating insights from 25 years of research to provide direction for future. Decision Sciences 47(6): 1103-1149.

Miller, H. E. 1966. Discussion of the accounting period concept and its effect on management decisions. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 15-17. (JSTOR link).

Miller, N., P. Resnick and R. Zeckhauser. 2005. Eliciting informative feedback: The peer-prediction method. Management Science (September): 1359-1373. (JSTOR link).

Miner, F. C. Jr. 1979. A comparative analysis of three diverse group decision making approaches. The Academy of Management Journal 22(1): 81-93. (JSTOR link).

Mintzberg, H. and F. Westley. 2001. Decision making: It's not what you think. MIT Sloan Management Review (Spring): 89-93. (The "thinking first" model of decision making (define, diagnose, design, decide) should be supplemented with a "seeing first" model (creative discovery includes preparation, incubation, illumination and verification) and a "doing first" model (experimentation includes enactment, selection, and retention. See the table below).

Thinking first Seeing first Doing first
Science Art Craft
Planning and programming Visioning and imagining Venturing and learning
The verbal The visual The visceral
Facts Ideas Experiences
Works best when the issue is clear. Works best when many elements have to be combined into creative solutions. Works best when the situation is novel and confusing.

Mintzberg, H., D. Raisinghani and A. Théorêt. 1976. The structure of "unstructured" decision processes. Administrative Science Quarterly 21(2): 246-275. (JSTOR link).

Mitchell, T. and L. Beach. 1977. Expectancy theory, decision theory, and occupational preference and choice. Human Judgment and Decision Processes in Applied Settings. Academic Press: 203-226.

Mock, T. J. 1969. Comparative values of information structures. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 124-159. (JSTOR link).

Mock, T. J., T. L. Estrin and M. A. Vasarhelyi. 1972. Learning patterns, decision approach, and value of information. Journal of Accounting Research (Spring): 129-153. (JSTOR link).

Moriarity, S. 1975. Discussion of decision theory aspects of internal control system design/ compliance and substantive tests. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 30-34. (JSTOR link).

Moriarity, S. and F. H. Barron. 1979. A judgment-based definition of materiality. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 114-135. (JSTOR link).

Morris, B. W., V. F. Kleist, R. B. Dull and C. D. Tanner. 2014. Secure information market: A model to support information sharing, data fusion, privacy, and decisions. Journal of Information Systems (Spring): 269-285.

Morris, W. T. 1958. Diversification. Management Science (July): 382-391. (JSTOR link).

Morse, G. 2006. Decisions and desire: The primitive, emotional parts of our brains have a powerful influence on the choices we make. Now, neuroscientists are mapping the risk and reward systems in the brain that drive our best - and worst - decision making. Harvard Business Review (January): 42, 44-51.

Moser, D. V., J. G. Birnberg and S. Do. 1994. A similarity strategy for decisions involving sequential events. Accounting, Organizations and Society 19(4-5): 439-459.

Moskowitz, H. 1971. Managers as partners in business decision research. The Academy of Management Journal 14(3): 317-325. (JSTOR link).

Moskowitz, H., P. Drnevich, O. Ersoy, K. Altinkemer and A. Chaturvedi. 2011. Using real-time decision tools to improve distributed decision-making capabilities in high-magnitude crisis situations. Decision Sciences 42(2): 477-493.

Mouritsen, J. 1994. Rationality, institutions and decision making: Reflections on March and Olsen's rediscovering institutions. Accounting, Organizations and Society 19(2): 193-211.

Mouritsen, J. and K. Kreiner. 2016. Accounting, decisions and promises. Accounting, Organizations and Society (49): 21-31.

Mueller, J. M. and J. C. Anderson. 2002. Decision aids for generating analytical review alternatives: The impact of goal framing and audit-risk level. Behavioral Research In Accounting (14): 157-178.

Mullick, S. K. and D. P. Haussener. 1974. Production decisions for new products. Management Accounting (August): 27-32.

Murnighan, J. K. and M. H. Bazerman. 1990. A perspective on negotiation research in accounting and auditing. The Accounting Review (July): 642-657. (JSTOR link). (Part of a forum on negotiation research in accounting).

Murray, D. and R. W. Regel. 1992. Accuracy and consensus in accounting studies of decision making. Behavioral Research In Accounting (4): 127-139.

Murthy, U. S. and D. S. Kerr. 2003. Decision making performance of interacting groups: An experimental investigation of the effects of task type and communication mode. Information & Management (May): 351-360.

Mutchler, J. F. and K. Pany. 1993. A comment on "The influence of the source of professional standards on juror decision making". The Accounting Review (January): 176-178. (JSTOR link).

Myers, N., M. W. Starliper, S. L. Summers and D. A. Wood. 2017. The impact of shadow IT systems on perceived information credibility and managerial decision making. Accounting Horizons (September): 105-123.

Nau, R. F. 2006. Uncertainty aversion with second-order utilities and probabilities. Management Science (January): 136-145. (JSTOR link).

Neter, J. and C. A. Williams Jr. 1973. Performance of the expected utility method and two other normative methods in insurance decision making. Decision Sciences 4(4): 517-532.

Neter, J., C. A. Williams Jr. and G. A. Whitmore. 1970. Optimality of independent decision-making for two independent risk situations. Decision Sciences 1(1-2): 1-23.

Nutt, P. C. 1984. Types of organizational decision processes. Administrative Science Quarterly 29(3): 414-450. (JSTOR link).

O'Donnell, E. and J. S. David. 2000. How information systems influence user decisions: A research framework and literature review. International Journal of Accounting Information Systems 1(3): 178-203.

O'Donnell, E. and J. S. David. 2000. How information systems influence user decisions: A research framework and literature review. International Journal of Accounting Information Systems 1(3): 178-203.

Ohlson, J. 1972. Analysis of the usefulness of accounting data for the portfolio decision: A decision-theory approach. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 45-84. (JSTOR link).

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