In their traditional role as ‘bean-counters’, ‘scorekeepers’ and ‘controllers’, management accountants were frequently excluded from operational decision-making. Criticism by operational managers about management accountants’ ...
Risk disclosure practices have received increasing attention in the wake
of the 2008 global financial crisis. This study investigated possible
determinants relating to the composition of the board committee
responsible ...
Szczygielski, Jan Jakub; Enslin, Zacharias; Du Toit, Elda(Association for Professional Managers in South Africa, 2018-08-28)
BACKGROUND : It is accepted that the gold price impacts on the value of gold mining companies.
Previous studies have shown that, in financial crises, gold is considered a ‘safe haven’
investment in developed markets.
AIM ...
PURPOSE : Overconfidence bias is considered to be a very influential decision-making bias in the business environment. This paper aims to identify the susceptibility of management accountants to overconfidence-related ...
Enslin, Zacharias; Hall, J.H. (John Henry); Du Toit, Elda(Emerald, 2023)
PURPOSE : The emerging business partner role of management accountants (MAs) results in an increased requirement of MAs to make business decisions. Frame dependence cognitive biases regularly influence decisions made in ...
