Publikacja:

Conjuring a Reality: The Magic of the Practice of Accounting

Data

2014
Artykuł
Przeszukaj czasopismo Uproszczony widok Pełne metadane Statystyki
 
cris.legacyid4469
cris.virtual.journalance#PLACEHOLDER_PARENT_METADATA_VALUE#
cris.virtualsource.journalancedc92c553-0411-4522-97d5-b7ef33169392
dc.abstract.plPurpose: Recently, magic has been given increasing attention by psychologists for what it can reveal about how the human cognitive system works. This paper examines whether these same cognitive processes are at play in another arena, specifi cally, the presentation of fi nancial accounting information. Approach: The authors reviewed the fi ndings of cognitive scientists from their studies of magicians and applied these to the activities of professional accountants. Findings: Specific cognitive processes which magicians and accountants take advantage of, explicitly for one and implicitly for the other, are the same: good continuation, habituation, and attentional capture. Value: Further research regarding such interactions between accounting and cognition has potential for enhancing our understanding of both. Certainly at this particular point in accounting history, as standard setters seem to be moving ever closer to implementing some version of a principles-based accounting regime versus our current rules-based accounting regime, it is worthwhile to contemplate the conscious and subconscious effects of cognitive processes on how individuals perceive financial information.
dc.contributor.affiliationBucknell University
dc.contributor.affiliationWarsaw University of Life Sciences
dc.contributor.affiliationBucknell University
dc.contributor.authorStacy, A. Mastrolia
dc.contributor.authorPiotr Zielonka
dc.contributor.authorElton, G. McGoun
dc.date.accessioned2025-07-25T15:58:42Z
dc.date.available2025-07-25T15:58:42Z
dc.date.issued2014
dc.date.published2014
dc.description.issue3
dc.description.physical3-17
dc.description.volume22
dc.identifier.doi10.7206/mba.ce.2084-3356.104
dc.identifier.issn2658-0845
dc.identifier.urihttps://repozytorium.kozminski.edu.pl/handle/item/1475
dc.languageen
dc.relation.ispartofCentral European Management Journal
dc.relation.pages3-17
dc.rightsCC-BY-NC-ND-4.0
dc.subjectmagic
dc.subjectillusion
dc.subjectaccounting
dc.subjectaccountant
dc.subjectcognitive process
dc.subjectconjuring
dc.subjectconscious and subconscious effects
dc.subjectfinancial information
dc.subjectfinancial statement
dc.subjectperception
dc.title

Conjuring a Reality: The Magic of the Practice of Accounting

dc.typeArticle
dspace.entity.typePublication