Aspects of Financial Accounting and Managerial Accounting Outputs in Connection with the Decision-Making Processes of Accounting Units

Research on small firms decision-making processes has stimulated accounting scholars to investigate how peculiarities of these firms could affect the way how they are managed, focusing on the limited diffusion of managerial accounting practices in these contexts. Controversial results on how managerial accounting practices work in small firms, claim for further research that mostly focus on how managerial accounting systems work in the decision-making processes of small firms. In this view, adopting a sociological perspective managerial accounting practices are interpreted as tools for making sense of past decisions and to discover future alternatives through cognitive pathways. Thus, the attention is on learning processes activated through balance sheet analysis in a small firm that was implementing this tool. The main contribution of this paper concerns the crucial role that balance sheet analyses play in supporting the organizational actors to monitor the state of the company and the decision-making processes. The discussion of balance sheet analyses results enabled the owner and his staff to appraise the current situation and pinpoint weaknesses, allowing them to analyse past events with a new lens and activating new knowledge pathways. Case evidence supports theoretical contributions to the decision-making processes of small businesses helping to better understand how managerial accounting practices work to discover future alternatives through cognitive pathways. The paper provides also a practical contribution concerning the crucial role that balance sheet analyses play in small firms.

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Cognitive Processing of Miscommunication in Interactive Listening: An Evaluation of Listener Indecision and Cognitive Effort

Journal of Speech Language and Hearing Research ◽

10.1044/2020_jslhr-20-00128 ◽

2021 ◽

pp. 1-17

Author(s):

Jennifer M. Roche ◽

Arkady Zgonnikov ◽

Laura M. Morett

Keyword(s):

Decision Making ◽

Cognitive Processing ◽

Language Processing ◽

Cognitive Effort ◽

Mouse Tracking ◽

Computer Mouse ◽

Decision Making Processes ◽

Computer Mouse Tracking ◽

Listening Task ◽

Processing Effort

Purpose The purpose of the current study was to evaluate the social and cognitive underpinnings of miscommunication during an interactive listening task. Method An eye and computer mouse–tracking visual-world paradigm was used to investigate how a listener's cognitive effort (local and global) and decision-making processes were affected by a speaker's use of ambiguity that led to a miscommunication. Results Experiments 1 and 2 found that an environmental cue that made a miscommunication more or less salient impacted listener language processing effort (eye-tracking). Experiment 2 also indicated that listeners may develop different processing heuristics dependent upon the speaker's use of ambiguity that led to a miscommunication, exerting a significant impact on cognition and decision making. We also found that perspective-taking effort and decision-making complexity metrics (computer mouse tracking) predict language processing effort, indicating that instances of miscommunication produced cognitive consequences of indecision, thinking, and cognitive pull. Conclusion Together, these results indicate that listeners behave both reciprocally and adaptively when miscommunications occur, but the way they respond is largely dependent upon the type of ambiguity and how often it is produced by the speaker.

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“It's Not Humanly Possible to Do Everything”: Perspectives on Intervention Decision-Making Processes of Parents of Children with Autism Spectrum Disorders

Perspectives on Language Learning and Education ◽

10.1044/lle22.1.13 ◽

2015 ◽

Vol 22 (1) ◽

pp. 13-21 ◽

Cited By ~ 5

Author(s):

Erinn Finke ◽

Kathryn Drager ◽

Elizabeth C. Serpentine

Keyword(s):

Decision Making ◽

Individualized Education Program ◽

Children With Autism ◽

Autism Spectrum ◽

Sources Of Information ◽

Individual Decision ◽

Decision Making Processes ◽

Spectrum Disorders ◽

Interview Methodology ◽

Communication Interventions

Purpose The purpose of this investigation was to understand the decision-making processes used by parents of children with autism spectrum disorder (ASD) related to communication-based interventions. Method Qualitative interview methodology was used. Data were gathered through interviews. Each parent had a child with ASD who was at least four-years-old; lived with their child with ASD; had a child with ASD without functional speech for communication; and used at least two different communication interventions. Results Parents considered several sources of information for learning about interventions and provided various reasons to initiate and discontinue a communication intervention. Parents also discussed challenges introduced once opinions of the school individualized education program (IEP) team had to be considered. Conclusions Parents of children with ASD primarily use individual decision-making processes to select interventions. This discrepancy speaks to the need for parents and professionals to share a common “language” about interventions and the decision-making process.

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