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Browsing Research Articles (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 ...

Now showing items 1-2 of 2

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