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During the past decade, enterprise resource planning (ERP) system implementations have exponentially grown within first large and then small- and medium-sized enterprises. Contemporary implementations, often through application service providers (ASPs), increase already existing pressures to...
Persistent link: https://www.econbiz.de/10015380953
This chapter investigates the nature of tax preparers’ confidence, as well as how the introduction of a tax decision support system (TDSS) affects tax preparers’ confidence levels. Psychological theories of confidence (e.g., Einhorn & Hogarth, 1978) are drawn upon to develop predictions...
Persistent link: https://www.econbiz.de/10015380952
Behavioral accounting research has flourished over the past 40 years and vastly improved our understanding of accounting judgment and decision-making, human behavior as it is affected by accounting information and processes, and influences on organizational and social structures. However, to...
Persistent link: https://www.econbiz.de/10015380954