Cognitive Heuristics and Dual Process Models A Perspective for Management Accounting （MA）？

Classical management accounting （MA） Focusing on the facilitating perspective, focuses on decision facilitating and influencing （Demski ＆ Feltham, 1976）. MA has to provide information to managers and depending on the problem complexity, they have to solve problems in a dyadic way. A dual process model, the heuristic systematic model （HSM）, expands this so-called manager-accountant-dyad and shows different cases of actual human information processing. Managers and accountants either process systematically or heuristically. So far, many concepts have been designed in relation to the normative concept of the economical rational principle. Consequently, recent research only uses systematic information processing, based on the principle of the economic man. In this paper, a decision-behavior oriented approach tries to describe actual decision makers such as managers and accountants and shows new possibilities within MA. Therefore, the potential of heuristic information processing is analyzed, based on the phenomenon of ecological rationality as one shape of bounded rationality. Thus, different cognitive heuristics in business economics are identified and analyzed. Furthermore, the outstanding performance of heuristics compared with more complex calculations is shown. Unfortunately, these findings have been limited to marketing and investments so far. Significant research is needed, regarding conditions for applications and success factors of heuristics in business economics. New empirical findings have to be explicitly transferred to MA.     

浅析医院管理费用核算对财务信息披露的影响

一、医院管理费用核算对财务信息的影响其一,医院管理费用的核算方式混淆了对会计信息质量重要性原则的要求。医院会计核算重要性原则要求会汁报告应当全面反映医院的财务收支情况及其结果,对于重要的经济业务,应当单独反映,力求精确,并予重点说明。医院管理费用占医院的费用支出的比例为15％～20％,在医院的成本核算中尤为重要,     

医院会计信息失真问题的解决之道

会计信息是指会计数据经过加工处理而产生的,为会计管理和企业（医院）管理所需要的经济信息。会计信息失真是指会计信息的形成与提供违背客观、真实性原则,不能正确反映会计主体真实的财务状况和经营成果。在社会主义市场经济条件下,作为反映和监督医院经济活动的会计工作越来越重要,     

新会计制度下医院绩效管理预算模式探析

随着医院事业的蓬勃发展,自身的供求矛盾日益增加,医院要解决这些突出的问题,实行绩效预算管理是一个发展趋势,笔者首先从绩效型医院预算绩效管理必要性和预算编制原则提出一些看法,以建章立制、确立考核评价机构和预算支出的绩效考核指标等方面为着眼点,对于绩效型医院建立可行的绩效预算管理模式做一探讨。     

尊严?尊严!

<正>当我们老了的时候,如果我们能对着某个欣欣向荣的大厦或社区自豪地对儿孙后辈讲那些光荣的物业管理岁月,那么我们自己赢得了对自己的尊重。前一阵子业内的一帮老哥们儿聚会,其中的一位是老孙。老孙1990年大学毕业即加入物业管理行业,前年因为集团开展新业务,老孙被调去负责开拓新业务了。谈起离开物业管理行业一年多,老孙感触颇多:一天夜里突降大雨,我一把抓起钥匙就往外走,进入雨中走了几步突然被雨水淋醒:我已离开物业管理行业,下雨和我无关了,当时泪