DETERMINANTS OF JUDGMENT PERFORMANCE IN ACCOUNTING SETTINGS - ABILITY, KNOWLEDGE, MOTIVATION, AND ENVIRONMENT

The goal of this paper is to trace the development of our conceptions of the roles of ability, knowledge, motivation, and environment as determinants of decision performance in accounting settings, and provide a synthesis of the basic constructs, conceptual relations, and methodological guidelines that can be inferred from this diverse literature. We first outline the key characteristics of accounting settings and research principles appropriate for examining the characteristics. The primary emphasis is on identifying interactions between determinants of performance, specifying underlying cognitive processes, and abstraction based on theory and task analysts. We then demonstrate how selected studies which follow these basic principles have greatly enhanced our understanding of accounting-related decisions. Finally, suggestions for future research are presented.