How are decisions influenced by the presentation of nontraditional and nonfinancial accounting information, such as environmental measurements, when benchmark data provide vague signals for analysis? Generally, alternatives are analyzed either jointly (called joint evaluation mode, or JE) or...

Managers can use private information to strategically misrepresent costs and consume additional resources at the expense of the firm. However, past research has demonstrated that managers do not always fully misrepresent, thus failing to display economically rational decision making. This paper...

Understanding accounting stakeholders', including customers', perceptions of accountant's job performance and motivation is important to improving customer service, understanding the changing nature of accounting work, and, preparing accountants for professional practice. Herein, we compare the...