Multiple Criteria Decision‐Making in Management Accounting and Control‐State of the Art and Research Perspectives Based on a Bibliometric Study

As an academic discipline as well as in practice, decision support is one of the most important functions of management accounting and control (MAC). Owing to decision settings' increasing complexity, suitable multiple criteria methods are becoming increasingly important for MAC. We, therefore, examine the extent to which certain multiple criteria decision‐making (MCDM) methods are used in the MAC context. In order to do so, we undertook an extensive bibliometric analysis of the management accounting field during the last three decades. The results indicate an increase in the importance of MCDM. Furthermore, recent research activities were classified into different areas of decision‐making within MAC since the majority of publications deal with the areas of strategic management, budgeting and performance management. More specifically, strategy and performance evaluation, strategic planning and the selection of alternatives are the most prominent MCDM applications. Our analysis reveals that the analytic hierarchy process (AHP) is the most popular analytical tool with which to support management in complex decision‐making situations. The results of the study prove that technical MAC literature does not cover a desirable range of MCDM applications and that the AHP, as well as the analytic network process (ANP) are of increasing importance in respect of the international scope of MAC. Therefore, the area of MCDM continues to be an active part of management science research and application, specifically of MAC. Copyright © 2011 John Wiley & Sons, Ltd.     

Career decision status as a predictor of resignation behavior five years later

This paper extends earlier research exploring the relationship between career decision status and work outcomes by examining resignation behavior in a group of new graduates five years after initial appointment. On appointment various measures were collected including career decision status variables. Earlier research identified a significant relationship between a number of important work outcomes and career decision status. In the current study two variables–career decidedness and career choice importance–predicted resignation behavior. Those people who on appointment scored higher on career decidedness or lower on career choice importance were significantly more likely to stay in the organization than others. The implications of this finding for individuals and organizations are discussed.     

The role of form and meaning in the processing of written morphology: A priming study in French developing readers

Three visual priming experiments using three different prime durations (60 ms in Experiment 1, 250 ms in Experiment 2, and 800 ms in Experiment 3) were conducted to examine which properties of morphemes (form and/or meaning) drive developing readers’ processing of written morphology. French third, fifth, and seventh graders and adults (the latter as a control group) performed lexical decision tasks in which targets were preceded by morphological (e.g., tablette–TABLE, “little table–table”), pseudoderived (e.g., baguette–BAGUE, “little stick–ring”), orthographic control (e.g., abricot–ABRI, “apricot–shelter”), and semantic control (e.g., Tulipe–FLEUR, “tulip–flower”) primes. Across all groups, different patterns of priming were observed in both morphological and orthographic/semantic control conditions, suggesting that they all process morphemes as units when reading. In developing readers, the processing of written morphology is triggered by the form properties of morphemes, and their semantic properties are activated later in the time course of word recognition. In adults, patterns of priming were similar except that the activation of the form properties of morphemes decreased earlier in the time course of word recognition. Taken together, these findings indicate that French developing readers process both the form and meaning properties of morphemes when reading and support a progressive quantitative change in the development of morphological processing over the course of reading development.     

On the Observability of Purely Behavioral Sunk-Cost Effects: Theoretical and Empirical Support for the BISC Model

There is growing interest in whether and how sunk-cost effects for purely behavioral investments occur. In this article, we further discuss Cunha and Caldieraro's (2009) Behavioral Investment Sunk Cost (BISC) model and reconcile Otto's (2010) results with the BISC model predictions. We also report new data from two unpublished experiments that are consistent with the BISC model, and we discuss the conditions under which purely behavioral sunk-cost effects are likely to be observed.     

腹主动脉瘤的外科治疗决策

腹主动脉瘤破裂是最常见、最凶险的疾病之一。提高对其治疗的临床决策水平至关重要。比较传统开腹修复治疗和血管腔内修复治疗的优缺点,以最佳证据为指导,选出最佳方案应用于临床实践。以人为本,做出科学决策,从而降低医疗费用及提高疗效及患者生活质量。     

动脉瘤性蛛网膜下腔出血的临床诊疗决策

探讨动脉瘤性蛛网膜下腔出血的临床诊疗决策。运用循证医学对动脉瘤性蛛网膜下腔出血早期诊断,及时、合理、有效地选择个性化的治疗方案,降低动脉瘤性蛛网膜下腔出血的病残率和死亡率。     

氟哌啶醇与丙咪嗪交互作用对成本效益决策的影响

本实验采用T迷宫延迟奖赏模型研究多巴胺D2受体拮抗剂氟哌啶醇和5-羟色胺重摄取抑制剂丙咪嗪的交互作用对成本效益决策的影响, 同时探讨了延迟时间对决策的影响。T迷宫两臂分别设置为低成本-低奖赏端和高成本-高奖赏端。实验结果发现：氟哌啶醇能够降低大鼠选择高成本-高奖赏端的次数, 丙咪嗪则能够增加大鼠选择高成本-高奖赏端的次数; 在同时注射这两种药物情况下, 丙咪嗪能够抑制由氟哌啶醇引起的对低成本-低奖赏端的选择倾向。另外, 实验发现, 随延迟时间的增加大鼠选择高成本-高奖赏端的次数相对减少。由此可见, 丙咪嗪能够反转由氟哌啶醇导致的对低成本-低奖赏端的选择倾向, 这可能是由于细胞间5-羟色胺含量的升高部分反转了由多巴胺系统受损导致的行为倾向; 延迟时间的改变可对决策倾向产生逆转, 因此成本的支出即延迟时间也是影响成本效益决策的重要因素。     

竞技运动中的工作记忆

竞技运动中的工作记忆是竞技运动认知研究中较为成熟的一个领域, 对运动表现具有重要影响。现有研究主要涉及运动决策、运动表现失常和运动损伤三个方面。研究者以传统工作记忆容量测试对受试者进行容量大小区分后, 分配到决策任务中, 以了解工作记忆容量与决策表现间的关系。针对运动表现失常的研究表明, 刻板印象威胁造成的认知资源损耗降低了工作记忆容量, 为运动表现失常的解释与避免提供了新的思路。对暂时性脑震荡导致的工作记忆变化研究为进一步揭示工作记忆的脑机制提供了支持。虽然现有竞技运动中工作记忆的研究在数量上并不占优势, 但在研究成果上确实有可圈可点之处。     

职业决策情境中信任水平对建议采纳的影响*

研究应用“决策者-建议者系统”(Judge-Advisor System)经典研究范式,以62名大学生为被试,探讨了职业决策情境中信任水平、建议类型对建议采纳的影响。结果发现:(1)决策者的最终决策信心倾向于坚持原有信念;(2)信任水平的主效应及其与建议类型的交互作用对建议采纳主效应存在显著影响;(3)建议者信心对决策者的建议采纳权重具有正向预测作用,并削弱了信任对建议采纳权重的作用。这表明,在职业决策情境中,信任水平对决策者建议采纳权重的影响与建议者提供的建议类型(与决策者的初始决策是否一致),以及提供建议时的信心水平有关。     

损益框架和损益概率对不同年级儿童风险决策的影响

摘 要 为探讨任务框架和自信水平对不同年级儿童风险决策的影响,采用3（年级：二/四/六年级）×2（任务框架：获益/损失）×2（自信水平：过度自信/自信不足）的组间实验设计,在情境性实验任务中探查177名儿童风险决策的发展特点。结果表明：（1）不同年级儿童在风险决策中表现出不同的发展特点,二年级儿童比六年级儿童更倾向于冒险,而四年级前后则是儿童风险决策发展的关键期、转折期;（2）儿童风险决策中存在框架效应,表现出偏好反转现象,与在获益情境下更偏好于保守决策相比,在损失情境下的儿童更偏好冒险决策;（3）自信水平并未对儿童的风险决策产生影响。