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Browsing Financial Management by Subject "Management accountant"

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Management accountants' susceptibility to overconfidence : the overplacement perspective

Enslin, Zacharias (Emerald, 2023-11)

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 ...
The susceptibility of management accountants to framing bias

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 ...

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