Towards Truer and Fairer. The Judgment and Decision-Making Research Journey Through Accounting Paradigms

• Autorzy: Nelli Artienwicz

Warianty tytułu

W stronę jasnego i rzetelnego obrazu. Podróż przez paradygmaty rachunkowości w kontekście badań nad osądem i podejmowaniem decyzji

• Języki publikacji: EN

Abstrakty

EN

The aim: The aim of this paper is to integrate different perspectives regarding the true and fair view (TFV) using the accounting paradigms proposed by Chua (1986). It also explores the research possibilities associated with the concept of TFV under these three research paradigms in the judgment and decision-making context. Methodology/approach: This paper is conceptual, building upon Chua's (1986) framework. It integrates and advances the existing theoretical comprehension of TFV, also unravelling the components of the concept. Findings: This paper shows that there are layers of meaning involved in the TFV concept, encompassing various context-dependent and perspective-driven aspects. No single accounting paradigm is able to show the complexity of TFV, all the more so its role in judgment and decision-making (JDM) in accounting. Originality/value: Incorporating multiple perspectives aims to offer a more holistic and nuanced understanding of the concept, moving beyond traditionally separated or contrary, unconsciously intermingled approaches. This study bridges research traditions on TFV and also theoretically enriches behavioral accounting via the JDM perspective of TFV. (original abstract)

Cel: Celem niniejszego artykułu jest zintegrowanie różnych podejść do koncepcji true and fair view (TFV) z wykorzystaniem paradygmatów rachunkowości zaproponowanych przez W.F. Chua (1986) oraz analiza możliwości badawczych związanych z koncepcją TFV w ramach tych trzech paradygmatów w kontekście podejmowania decyzji i osądu. Metodologia/podejście badawcze: Artykuł ma charakter koncepcyjny i jest oparty na ramach zaproponowanych przez Chua (1986). Przedstawiono w nim oraz rozwinięto i zintegrowano istniejące teoretyczne zrozumienie TFV, odkrywając jednocześnie składowe tej koncepcji. Wyniki: Niniejszy artykuł ukazuje, że koncepcja TFV zawiera różnorodne warstwy znaczeń, obejmujące różne konteksty i perspektywy zależne od sytuacji. Żaden pojedynczy paradygmat rachunkowości nie jest w stanie oddać złożoności koncepcji TFV, a tym bardziej jej roli przy podejmowaniu decyzji i profesjonalnym osądzie. Oryginalność/wartość: Włączenie wielu perspektyw ma na celu zapewnienie bardziej wszechstronnego i zniuansowanego zrozumienia koncepcji TFV, wykraczając poza tradycyjnie oddzielone lub nieświadomie przemieszane podejścia. Artykuł łączy tradycje badawcze dotyczące TFV oraz wzbogaca teoretycznie rachunkowość behawioralną przez spojrzenie na TFV poprzez perspektywę podejmowania decyzji i osądu. (abstrakt oryginalny)

Słowa kluczowe

EN

Accounting; Decision making; Professionalism

PL

Rachunkowość; Podejmowanie decyzji; Profesjonalizm

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2023
• Tom: 47
• Numer: nr 4
• Strony: 17--32

Twórcy

autor

Nelli Artienwicz

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Identyfikatory

DOI

10.5604/01.3001.0054.0881