The course is designed to examine issues surrounding judgment and decision making (JDM) in an accounting setting. JDM considerations are found throughout all accounting environments and require a synthesis of both psychology and accounting literature and research. Judgment and Decision Making in Accounting is structured around an innovative framework that provides a unique way of thinking about JDM projects and organizing JDM research. Developed based on many years of teaching and research on accounting JDM, this unique framework succinctly describes the key issues in accounting JDM research, enabling readers to more quickly assimilate the vast material related to those issues. The framework also provides a basis to help readers evaluate their own current JDM research ideas, as well as generate further research questions. Through the use of readings, assignments, and a research paper, students will build upon their existing skills and knowledge and develop a strong foundation upon which to address their own decision making approaches in an accounting environment.
Duration = 12 weeks
Professor Raymond Leduc holds the position of Adjunct Professor of Accounting & Finance at Monarch Business School. He also is a lecturer and Assistant Director of the Aubrey Dan Program in Management and Organizational Studies at the University of Western Ontario in London, Ontario, Canada. Professor Leduc received his MBA from the Richard Ivey School of Business at the University of Western Ontario in 1990 and his professional accounting designation in 2002 and is currently completing doctoral studies. His research interests involve knowledge management in the health care industry and he has co-authored numerous articles on the human resource considerations involving e-health training and delivery. Prior to returning to teaching Professor Leduc ran a consulting firm aimed at small and medium sized businesses and worked in the IT industry in Canada. He has also served on the board of directors for a not for profit organization and a community small business development centre. (More…)