Four studies investigate how consumers' regulatory orientation and the decision strategies used to process message information affect their judgments. Evaluations of the chosen brand were more favorable when individuals with a prevention focus used decision strategies that enhanced the accuracy...

Purpose – This paper aims to outline a decision process for how consumers choose among two‐part tariffs which consist of a flat fee plus a per unit charge for usage over an allowance. The paper also seeks to examine what types of decision aids help consumers choose lower cost tariffs....

Accounting information is essentially multivariate and the relationships among variables may be difficult to establish. Differing multivariate information presentation methods may impact on the quality of the decisions made by users. Existing studies in this area have given scant attention to...

The personal characteristics of users of accounting information are largely ignored in both internal and external financial reporting. Explores these differences, to identify the characteristics most likely to impact on management decision making, the successful implementation of accounting...

A popular theoretical assumption holds that task-related disagreements stimulate critical thinking, and thus may improve group decision making. Two recent meta-analyses showed, however, that task conflict can have a positive effect, a negative effect, or no effect at all on decision-making...

Purpose – The purpose of this paper is to examine how decision-maker attributes unfold to precipitate organisational failure. The analysis brings to light how key attributes such as information-processing capabilities and human capital decay interact to bring about business decline and exit....

This paper presents some reflections on strategic response models, in particular the models proposed by Pache, Santos and Oliver, and it evaluates their complementarity and differences, especially regarding the interactions between decision making and the possible strategic responses to...