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Decision Theory Bibliography
(Decision Theory Main)

Abdel-Halim, A. A. 1983. Effects of task and personality characteristics on subordinate responses to participative decision making. The Academy of Management Journal 26(3): 477-484. (JSTOR link).

Abdel-Khalik, A. R. 1974. The entropy law, accounting data, and relevance to decision-making. The Accounting Review (April): 271-283. (JSTOR link).

Abe, M. A. 1972. A positive dynamic approach to industrial decision-making processes. Decision Sciences 3(3): 15-31.

Ackoff, R. L. 1967. Management misinformation systems. Management Science (December): reprinted in Rosen, L. S. Topics in Managerial Accounting, 2nd edition. McGraw-Hill Ryerson Limited: 149-159.

Akers, M. D. et al. 1986. Expert systems for management accountants. Management Accounting (March): 30-34.

Allan, H. T. 1966. An empirical test of choice and decision postulates in the Cyert-March behavioral theory of the firm. Administrative Science Quarterly 11(3): 405-413. (JSTOR link).

Alutto, J. A. and F. Acito. 1974. Decisional participation and sources of job satisfaction: A study of manufacturing personnel. The Academy of Management Journal 17(1): 160-167. (JSTOR link).

Alutto, J. A. and J. A. Belasco. 1972. A typology for participation in organizational decision making. Administrative Science Quarterly 17(1): 117-125. (JSTOR link).

Amer, T. 1991. An experimental investigation of multi-cue financial information display and decision making. Journal of Information Systems (Fall): 18-34.

Anandarajan, A. and C. Viger. 2001. The role of quality cost information in decision making: An experimental investigation of pricing decisions. Advances in Management Accounting (10): 227-249.

Anderson, P. A. 1983. Decision making by objection and the Cuban missile crisis. Administrative Science Quarterly 28(2): 201-222. (JSTOR link).

Anell, B. 1985. Exercises in arbitrariness and ambiguity - A study of twelve cost benefit analyses of industrial disinvestment decisions. Accounting, Organizations and Society 10(4): 479-492.

Ansari, S. and K. J. Euske. 1987. Rational, rationalizing, and reifying uses of accounting data in organizations. Accounting, Organizations and Society 12(6): 549-570.

Antle, R. and J. Fellingham. 1995. Information rents and preferences among information systems in a model of resource allocation. Journal of Accounting Research (Studies on Managerial Accounting): 41-58. (JSTOR link).

Archer, S. H. 1964. The structure of management decision theory. The Academy of Management Journal 7(4): 269-287. (JSTOR link).

Argyris, C. 1976. Single-loop and double-loop models in research on decision making. Administrative Science Quarterly 21(3): 363-375. (JSTOR link).

Argyris, C. 1976. Errata: Single-loop and double-loop models in research on decision making. Administrative Science Quarterly 21(4): 716. (JSTOR link).

Arnold, V., N. Clark, P. A. Collier, S. A. Leech and S. G. Sutton. 2005. An investigation of knowledge-based systems' use to promote judgment consistency in multicultural firm environments. Journal of Emerging Technologies in Accounting (2): 33-59.

Arnold, V., S. G. Sutton, S. C. Hayne and C. A. P. Smith. 2000. Group decision making: The impact of opportunity-cost time pressure and group support systems. Behavioral Research In Accounting (12): 69-96.

Arnsein, W. E. 1952. Cost accounting in sound business decisions. N.A.C.A. Bulletin (June): 1163-1171.

Arya, A., J. C. Glover and K. Sivaramakrishnan. 1997. The interaction between decision and control problems and the value of information. The Accounting Review (October): 561-574. (JSTOR link).

Ashton, A. H. 1982. The descriptive validity of normative decision theory in auditing contexts. Journal of Accounting Research (Part I, Autumn): 415-428. (JSTOR link).

Ashton, A. H. 1984. A field test of implications of laboratory studies of decision making. The Accounting Review (July): 361-375. (JSTOR link).

Ashton, A. H. 1985. Does consensus imply accuracy in accounting studies of decision making? The Accounting Review (April): 173-185. (JSTOR link).

Ashton, R. H. 1975. User prediction models in accounting: An alternative use. The Accounting Review (October): 710-722. (JSTOR link).

Ashton, R. H. 1979. Some implications of parameter sensitivity research for judgment modeling in accounting. The Accounting Review (January): 170-179. (JSTOR link).

Ashton, R. H. 1982. Human Information Processing in Accounting. Studies in Accounting Research (17). American Accounting Association.

Ashton, R. H. 1984. Integrating research and teaching in auditing: Fifteen cases on judgment and decision making. The Accounting Review (January): 78-97. (JSTOR link).

Ashton, R. H. 1990. Pressure and performance in accounting decision settings: Paradoxical effects of incentives, feedback, and justification. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 148-180. (JSTOR link).

Ashton, R. and A. Ashton. eds. 1995. Judgment and Decision-Making Research in Accounting and Auditing. Cambridge, MA: Cambridge University Press.

Awasthi, V. and J. Pratt. 1990. The effects of monetary incentives on effort and decision performance: The role of cognitive characteristics. The Accounting Review (October): 797-811. (JSTOR link).

Axelrod, R. 1976. Structure of Decision. Princeton, New Jersey: Princeton University Press.

Baber, W. R. 1985. A framework for making a class of internal accounting control decisions. Journal of Accounting Research (Spring): 360-369. (JSTOR link).

Baber, W. R., P. M. Fairfield and J. A. Haggard. 1991. The effect of concern about reported income on discretionary spending decisions: The case of research and development. The Accounting Review (October): 818-829. (JSTOR link).

Baiman, S. 1975. The evaluation and choice of internal information systems within a multiperson world. Journal of Accounting Research (Spring): 1-15. (JSTOR link).

Balachandran, B. V. and A. A. Zoltners. 1981. An interactive audit-staff scheduling decision support system. The Accounting Review (October): 801-812. (JSTOR link).

Balachandran, B. V., R. Balakrishnan and K. Sivaramakrishnan. 1997. On the efficiency of cost-based decision rules for capacity planning. The Accounting Review (October): 599-619. (JSTOR link).

Balakrishnan, R. 1991. Information acquisition and resource allocation decisions. The Accounting Review (January): 120-139. (JSTOR link).

Barefield, R. M. 1972. The effect of aggregation on decision making success: A laboratory study. Journal of Accounting Research (Autumn): 229-242. (JSTOR link).

Bar-Yosef, S.. P. J. Hughes and I. Venezia. 1995. The LIFO/FIFO choice as a signal of future costs. Journal of Management Accounting Research (7): 52-65.

Bayou, M. E. and A. Reinstein. 1999. Integration of applied thinking to guide management accounting perspective. Advances in Management Accounting (8): 95-112.

Bazerman, M. H. and D. Chugh. 2006. Decisions without blinders. Harvard Business Review (January): 88-97.

Bazerman, M. H., G. F. Loewenstein and S. B. White. 1992. Reversals of preference in allocation decisions: Judging an alternative versus choosing among alternatives. Administrative Science Quarterly 37(2): 220-240. (JSTOR link).

Beach, L. R. and J. R. Frederickson. 1989. Image theory: An alternative description of audit decisions. Accounting, Organizations and Society 14(1-2): 101-112.

Becker, S. W. and N. Baloff. 1969. Organization structure and complex problem solving. Administrative Science Quarterly 14(2): 260-271. (JSTOR link). 

Behling, O. and J. F. Dillard. 1987. Accounting: The intuitive challenge. Accounting Horizons (June): 35-42. (Very interesting discussion of the rational (analytic or computational) decision model versus the intuitive (judgmental) decision model. The authors provide some recommendations related to a balanced approach involving four decision strategies related to when cause and effect relationships are certain or uncertain. The strategies include: computational, judgmental, compromise, and inspirational).

Benbasat, I. and A. S. Dexter. 1982. Individual differences in the use of decision support aids. Journal of Accounting Research (Spring): 1-11. (JSTOR link).

Benford, T. L. and J. E. Hunton. 2000. Incorporating information technology considerations into an expanded model of judgment and decision making in accounting. International Journal of Accounting Information Systems 1(1): 54-65.

Ben-Haim, Y. 2001. Information-Gap Decision Theory. Academic Press.

Berger, J. O. 1985. Statistical Decision Theory and Bayesian Analysis (Springer Series in Statistics). Springer-Verlag. 

Berkey, M. A. 1973. Decision tables for clerical procedures. Management Accounting (October): 21-26.

Bernhardt, I. and R. M. Copeland. 1970. Some problems in applying an information theory approach to accounting aggregation. Journal of Accounting Research (Spring): 95-98. (JSTOR link).

Bernthal, W. F. 1962. Value perspectives in management decisions. The Journal of the Academy of Management 5(3): 190-196. (JSTOR link).

Bettenhausen, K. and J. K. Murnighan. 1985. The emergence of norms in competitive decision-making groups. Administrative Science Quarterly 30(3): 350-372. (JSTOR link).

Bierman, H. Jr. 1962. Probability, statistical decision theory, and accounting. The Accounting Review (July): 400-405. (JSTOR link).

Bierman, H. Jr. 1968. The growth period decision. Management Science (February): B302-B309. (JSTOR link).

Biggs, S. F. and J. J. Wild. 1985. An investigation of auditor judgment in analytical review. The Accounting Review (October): 607-633. (JSTOR link).

Biggs, S. F. and T. J. Mock. 1983. An investigation of auditor decision processes in the evaluation of internal controls and audit scope decisions. Journal of Accounting Research (Spring): 234-255. (JSTOR link).

Bird, F. A. and P. A. Jones. 1970. A decision-tree approach to earnings per share. The Accounting Review (October): 779-783. (JSTOR link).

Birnberg, J. G. and M. D. Shields. 1984. The role of attention and memory in accounting decisions. Accounting, Organizations and Society 9(3-4): 365-382.

Blankenship, L. V. and R. E. Miles. 1968. Organizational structure and managerial decision behavior. Administrative Science Quarterly 13(1): 106-120. (JSTOR link).

Blocher, E., R. P. Moffie and R. W. Zmud. 1986. Report format and task complexity: Interaction in risk judgments. Accounting, Organizations and Society 11(6): 457-470.

Bloomfield, R. 1995. Strategic dependence and inherent risk assessments. The Accounting Review (January): 71-90. (JSTOR link).

Blum, J. D. 1976. Decision tree analysis for accounting decisions. Management Accounting (December): 45-46.

Bomblatus, R. L. 1974. Decision-making in middle management. Management Accounting (August): 22-26.

Bonini, C. P. 1958. Decision rules for buffer inventories. Management Science (July): 457-471. (JSTOR link).

Bonner, S. E. 1999. Commentaries based on the 1999 Doctoral Consortium: Judgment and decision-making research in accounting. Accounting Horizons (December): 385-398.

Bonner, S. E., R. Libby and M. W. Nelson. 1996. Using decision aids to improve auditors' conditional probability judgments. The Accounting Review (April): 221-240. (JSTOR link).

Borch, K. 1965. Models for hierarchial decisions involving inventories. The Academy of Management Journal 8(3): 179-189. (JSTOR link).

Bouwman, M. J. 1984. Expert vs. novice decision making in accounting: A summary. Accounting, Organizations and Society 9(3-4): 325-327.

Bowman, E. H. 1963. Consistency and optimality in managerial decision making. Management Science (January): 310-321. (JSTOR link).

Boyd, L. H. 1997. The use of cost information for making operating decisions. Journal of Cost Management (May/June): 42-47.

Bradley, W. E. 2009. Ability and performance on ill-structured problems: The substitution effect of inductive reasoning ability. Behavioral Research in Accounting 21(1): 19-35.

Braverman, J. D. 1971. A decision theoretic approach to pricing. Decision Sciences 2(1): 1-5.

Brierley, J. A., C. J. Cowton and C. Drury. 2006. A note on the importance of product costs in decision-making. Advances in Management Accounting (15): 249-265.

Briers, M. L., C. W. Chow, N. R. Hwang and P. K. Luckett. 1999. The effects of alternative types of feedback on product-related decision performance: A research note. Journal of Management Accounting Research (11): 75-92.

Brodshatzer, A. and O. Galbraith III. 1963. Making decisions more rationally - The example of Monte Carlo. N.A.A. Bulletin (August): 33-42.

Brown, C. 1981. Human information processing for decisions to investigate cost variances. Journal of Accounting Research (Spring): 62-85. (JSTOR link).

Brown, C. E. and I. Solomon. 1987. Effects of outcome information on evaluations of managerial decisions. The Accounting Review (July): 564-577. (JSTOR link).

Brown, C. E. and I. Solomon. 1991. Configural information processing in auditing: The role of domain-specific knowledge. The Accounting Review (January): 100-119. (JSTOR link).

Brown, J. S. 1970. Risk propensity in decision marking: A comparison of business and public school administrators. Administrative Science Quarterly 15(4): 473-481. (JSTOR link).

Brownell, P. and M. Hirst. 1986. Reliance on accounting information, budgetary participation, and task uncertainty: Tests of a three-way interaction. Journal of Accounting Research (Autumn): 241-249. (JSTOR link).

Bruns, W. J. Jr. 1966. The accounting period concept and its effect on management decisions. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 1-14. (JSTOR link).

Bruns, W. J. Jr. 1968. Accounting information and decision-making: Some behavioral hypotheses. The Accounting Review (July): 469-480. (JSTOR link).

Brunsson, N. 1990. Deciding for responsibility and legitimation: Alternative interpretations of organizational decision-making. Accounting, Organizations and Society 15(1-2): 47-59.

Buchanan, L. and A. O'Connell. 2006. A brief history of decision making: Humans have perpetually sought new tools and insights to help them make decisions. From entrails to artificial intelligence, what a long strange trip it's been. Harvard Business Review (January): 32-41.

Buckingham, M. and C. Coffman. 1999. First, Break All the Rules: What the World's Greatest Managers Do Differently. Simon & Schuster.

Buckless, F. A. and R. L. Peace. 1993. The influence of the source of professional standards on juror decision making. The Accounting Review (January): 164-175. (JSTOR link).

Butler, S. A. 1985. Application of a decision aid in the judgmental evaluation of substantive test of details samples. Journal of Accounting Research (Autumn): 513-526. (JSTOR link).

Butt, J. L. 1988. Frequency judgments in an auditing-related task. Journal of Accounting Research (Autumn): 315-330. (JSTOR link).

Cardinaels, E. 2008. The interplay between cost accounting knowledge and presentation formats in cost-based decision-making. Accounting, Organizations and Society 33(6): 582-602.

Carr, C. and C. Tomkins. 1998. Context, culture and the role of the finance function in strategic decisions: A comparative analysis of Britain, Germany, the U.S.A. and Japan. Management Accounting Research (June): 213-239.

Carson, J. R. 1967. Business games: A technique for teaching decision-making. Management Accounting (October): 31-35.

Casey, C. and T. I. Selling. 1986. The effect of task predictability and prior probability disclosure on judgment quality and confidence. The Accounting Review (April): 302-317. (JSTOR link).

Casey, C. J. 1983. Prior probability disclosure and loan officers' judgments: Some evidence of the impact. Journal of Accounting Research (Spring): 300-307. (JSTOR link).

Cecil, E. A. and E. F. Lundgren. 1975. An analysis of individual decision making behavior using a laboratory setting. The Academy of Management Journal 18(3): 600-604. (JSTOR link).

Chan, Y. L. and B. E. Lynn. 1991. Performance evaluation and the analytic hierarchy process. Journal of Management Accounting Research (3): 57-87. (Summary).

Chan, Y. L. and B. E. Lynn. 1993. Organizational effectiveness and competitive analysis: An analytic framework. Advances In Management Accounting (2): 85-108.

Chandler, J. S., T. Trone and M. Weiland. 1983. Decision support systems are for small businesses. Management Accounting (April): 34-39.

Chang, C. J. and J. L. Y. Ho. 2004. Judgment and decision making in project continuation: A study of students as surrogates for experienced managers. Abacus 40(1): 94-116.

Charan, R. 2006. Conquering a culture of indecision. Harvard Business Review (January): 108, 110-112, 113-117.

Chen, K. H. and S. K. Olson. 1989. Measuring cognitive complexity in the accounting domain. Behavioral Research In Accounting (1): 160-181.

Cheng, M. M., P. F. Luckett and A. K. Schulz. 2003. The effects of cognitive style diversity on decision-making dyads: An empirical analysis in the context of a complex task. Behavioral Research In Accounting (15): 39-62.

Chernoff, H. and L. Moses. 1987. Elementary Decision Theory. Dover Publications.

Cheung, J. K. 1985. Stochastic dominance as an approach to uncertainty in cost accounting. Journal of Accounting Education (Fall): 91-102.

Chewning, E. G. Jr., M. Coller and B. Tuttle. 2004. Do market prices reveal the decision models of sophisticated investors?: Evidence from the laboratory. Accounting, Organizations and Society 29(8): 739-758.

Chiattello, M. L. and R. J. Waller. 1974. Relativism as a cultural influence on twentieth century decision making. Decision Sciences 5(2): 209-224.

Cho, C. H. and E. Boulanne. 2005. Development of a decision support system based on ABC for costing and pricing decisions, and its conversion to a web-based DSS. Journal of Applied Management Accounting Research (Summer): 37-50.

Choo, F. and K. T. Trotman. 1991. The relationship between knowledge structure and judgments for experienced and inexperienced auditors. The Accounting Review (July): 464-485. (JSTOR link).

Christensen, C. M. and M. E. Raynor. 2003. Why hard-nosed executives should care about management theory. Harvard Business Review (September): 67-74. (Summary).

Chu, P. 1991. A study of the influence of a decision support aid on decision processes: Exploring the blackbox. Journal of Information Systems (Fall): 1-17.

Chung, K. 2004. Corporate acquisition decisions under different strategic motivations. Advances in Management Accounting (12): 265-286.

Coda, B. A. and B. G. King. 1989. Manufacturing decision-making tools. Journal of Cost Management (Spring): 29-37. (Textbook versus practical decision making).

Cohen, K. J. and E. Rhenman. 1961. The role of management games in education and research. Management Science (January): 131-166. (JSTOR link).

Committee on Managerial Decision Models: Report. 1969. The Accounting Review (Supplement): 43-76. (JSTOR link).

Conlon, D. E. and P. M. Fasolo. 1990. Influence of speed of third-party intervention and outcome on negotiator and constituent fairness judgments. The Academy of Management Journal 33(4): 833-846. (JSTOR link).

Connolly, T. and V. M. Miklausich. 1978. Some effects of feedback error in diagnostic decision tasks. The Academy of Management Journal 21(2): 301-307. (JSTOR link).

Connor, P. E. 1992. Decision-making participation patterns: The role of organizational context. The Academy of Management Journal 35(1): 218-231. (JSTOR link). 1992. Correction: Decision-making participation patterns: The role of organizational context. The Academy of Management Journal 35(2): 459. (JSTOR link).

Conrath, D. W. 1967. Organizational decision making behavior under varying conditions of uncertainty. Management Science (April): B487-B500. (JSTOR link).

Conroy, R. M. and J. S. Hughes. 1987. Delegated information gathering decisions. The Accounting Review (January): 50-66. (JSTOR link).

Cooper, D. and S. Essex. 1977. Accounting information and employee decision making. Accounting, Organizations and Society 2(3): 201-217.

Cosa, B. A. and B. G. King. 1989. Manufacturing decision-making tools. Journal of Cost Management (Spring): 29-37.

Cowan, D. A. 1990. Developing a classification structure of organizational problems: An empirical investigation. The Academy of Management Journal 33(2): 366-390. (JSTOR link).

Cuccia, A. D. and G. A. Mc Gill. 2000. The role of decision strategies in understanding professionals' susceptibility to judgment biases. Journal of Accounting Research (Autumn): 419-435. (JSTOR link).

Culpepper, R. C. 1970. A study of some relationships between accounting and decision-making processes. The Accounting Review (April): 322-332. (JSTOR link).

Cummings, L. L., G. P. Huber and E. Arendt. 1974. Effects of size and spatial arrangements on group decision making. The Academy of Management Journal 17(3): 460-475. (JSTOR link).

Currin, D. L. and W. A. Spivey. 1972. A note on "Management decision and integer programming". The Accounting Review (January): 144-146. (JSTOR link).

Cyert, R. M., W. R. Dill and J. G. March. 1958. The role of expectations in business decision making. Administrative Science Quarterly 3(3): 307-340. (JSTOR link).

Daft, R. L. 1978. System influence on organizational decision making: The case of resource allocation. The Academy of Management Journal 21(1): 6-22. (JSTOR link).

Dalkey, N. and O. Helmer. 1963. An experimental application of the Delphi method to the use of experts. Management Science (April): 458-467. (JSTOR link).

Dalton, F. E. and J. B. Miner. 1970. The role of accounting training in top management decision making. The Accounting Review (January): 134-139. (JSTOR link).

Daroca, F. P. 1984. Informational influences on group decision making in a participative budget context. Accounting, Organizations, and Society  9(1): 13-32.

Davenport, T. H. 2006. Competing on analytics. Harvard Business Review (January): 98-107.

Davidson, H. J. and R. M. Trueblood. 1961. Accounting for decision-making. The Accounting Review (October): 577-582. (JSTOR link).

Davis, L. R., L. M. Lovata and K. L. Philipich. 1991. The effect of debt defeasance on the decisions of loan officers. Accounting Horizons (June): 64-70.

Dean, B. V. 1958. Application of operations research to managerial decision making. Administrative Science Quarterly 3(3): 412-428. (JSTOR link).

Dean, J. 1951. Measurement of profits for executive decisions. The Accounting Review (April): 185-196. (JSTOR link).

Dean, J. W. Jr. and M. P. Sharfman. 1996. Does decision process matter? A study of strategic decision-making effectiveness. The Academy of Management Journal 39(2): 368-396. (JSTOR link).

Debono, E. 1999. Six Thinking Hats. Little, Brown and Company.

Delbecq, A. L. 1967. The management of decision-making within the firm: Three strategies for three types of decision-making. The Academy of Management Journal 10(4): 329-339. (JSTOR link).

Delbecq, A. L. 1974. Contextual variables affecting decision making in program planning. Decision Sciences 5(4): 726-742.

Demski, J. S. 1969. Decision-performance control. The Accounting Review (October): 669-679. (JSTOR link).

Demski, J. S. 1970. Some decomposition results for information evaluation. Journal of Accounting Research (Autumn): 178-198. (JSTOR link).

Demski, J. S. 1970. The decision implementation interface: Effects of alternative performance measurement models. The Accounting Review (January): 76-87. (JSTOR link).

Demski, J. S. 1971. Implementation effects of alternative performance measurement models in a multivariable context. The Accounting Review (April): 268-278. (JSTOR link).

Demski, J. S. 1973. Rational choice of accounting method for a class of partnerships. Journal of Accounting Research (Autumn): 176-190. (JSTOR link).

Demski, J. S. and G. A. Feltham. 1972. Forecast evaluation. The Accounting Review (July): 533-548. (JSTOR link).

Demski, J. S. and R. J. Swieringa. 1981. Discussion of behavioral decision theory: Processes of judgment and choice. Journal of Accounting Research (Spring): 32-41. (JSTOR link).

Demski, J. S., J. M. Patell and M. A. Wolfson. 1984. Decentralized choice of monitoring systems. The Accounting Review (January): 16-34. (JSTOR link).

Denardo, E. V. 1968. Separable Markovian decision problems. Management Science (March): 451-462. (JSTOR link).

Derman, C. and G. J. Lieberman. 1967. A Markovian decision model for a joint replacement and stocking problem. Management Science (May): 609-617. (JSTOR link).

Dhavale, D. G. 2007. Product costing for decision making in certain variable-proportion technologies. Journal of Management Accounting Research (19): 51-70 .

Dickhaut, J. W. and I. R. C. Eggleton. 1975. An examination of the processes underlying comparative judgments of numerical stimuli. Journal of Accounting Research (Spring): 38-72. (JSTOR link).

Dilla, W. N. 1989. Information evaluation in a competitive environment: Context and task effects. The Accounting Review (July): 404-432. (JSTOR link).

Dilla, W. N. and D. N. Stone. 1997. Response scales in risk judgments: The effects of representation, fineness and user choice. Journal of Information Systems (Fall): 75-96.

Dilla, W. N. and P. J. Steinbart. 2005. Using information display characteristics to provide decision guidance in a choice task under conditions of strict uncertainty. Journal of Information Systems (Fall): 29-55.

Dillard, J. F. 1984. Cognitive science and decision making research in accounting. Accounting, Organizations and Society 9(3-4): 343-354.

Dillard, J. F., N. L. Kauffman and E. E. Spires. 1991. Evidence order and belief revision in management accounting decisions. Accounting, Organizations and Society 16(7): 619-633.

Dirsmith, M. W. and B. Lewis. 1982. The effect of external reporting on managerial decision making: Some antecedent conditions. Accounting, Organizations and Society 7(4): 319-336.

Dooley, R. S. and G. E. Fryxell. 1999. Attaining decision quality and commitment from dissent: The moderating effects of loyalty and competence in strategic decision-making teams. The Academy of Management Journal 42(4): 389-402. (JSTOR link).

Dotan, A. and S. A. Ravid.  1985. On the interaction of real and financial decisions of the firm under uncertainty. Journal of Finance (June): 501-517.

Doupnik, T. S. and M. Richter. 2003. Interpretation of uncertainty expressions: A cross-national study. Accounting, Organizations and Society 28(1): 15-35.

Driscoll, J. W. 1978. Trust and participation in organizational decision making as predictors of satisfaction. The Academy of Management Journal 21(1): 44-56. (JSTOR link).

Driver, M. J. and T. J. Mock. 1975. Human information processing, decision style theory, and accounting information systems. The Accounting Review (July): 490-508. (JSTOR link).

Driver, M. J. and T. J. Mock. 1977. Human information processing, decision style theory and accounting information systems: A reply. The Accounting Review (October): 988-990. (JSTOR link).

Dufty, N. F. and P. M. Taylor. 1962. The implementation of a decision. Administrative Science Quarterly 7(1): 110-119. (JSTOR link).

Dull, R. B., A. W. Graham, A. A. Baldwin. 2003. Web-based financial statements: Hypertext links to footnotes and their effect on decisions. International Journal of Accounting Information Systems 4(3): 185-203.

Duncan, R. B. 1974. Modifications in decision structure in adapting to the environment: Some implications for organizational learning. Decision Sciences 5(4): 705-725.

Dunn, C. L. 1963. Lending support to decision-making - A common-sense role. N.A.A. Bulletin (April): 41-46.

Dutton, J. E. and J. Webster. 1988. Patterns of interest around issues: The role of uncertainty and feasibility. The Academy of Management Journal 31(3): 663-675. (JSTOR link).

Dyckman, T. R. 1964. The effects of alternative accounting techniques on certain management decisions. Journal of Accounting Research (Spring): 91-107. (JSTOR link).

Dyckman, T. R. 1967. Observations on Jensen's experimental design for study of effects of accounting variations in decision making. Journal of Accounting Research (Autumn): 221-229. (JSTOR link).

Dyckman, T. R. and S. Smidt. 1970. An axiomatic development of cardinal utility using decision theory. Decision Sciences 1(3-4): 245-257.

Dye, R. A. 1983. Communication and post-decision information. Journal of Accounting Research (Autumn): 514-533. (JSTOR link).

Einhorn, H. J. 1976. A synthesis: Accounting and behavioral science. Journal of Accounting Research (Studies on Human Information Processing in Accounting): 196-206. (JSTOR link).

Einhorn, H. J. and R. M. Hogarth. 1981. Behavioral decision theory: Processes of judgment and choice. Journal of Accounting Research (Spring): 1-31. (JSTOR link).

Eisenhardt, K. M. 1989. Making fast strategic decisions in high-velocity environments. The Academy of Management Journal 32(3): 543-576. (JSTOR link).

Eisenhardt, K. M. and L. J. Bourgeois III. 1988. Politics of strategic decision making in high-velocity environments: Toward a midrange theory. The Academy of Management Journal 31(4): 737-770. (JSTOR link).

Elbannan, M. and W. McKinley. 2006. A theory of the corporate decision to resist FASB standards: An organization theory perspective. Accounting, Organizations and Society 31(7): 601-622.

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