Some results of behavioural research indicate that a particular accounting related information item (cue) is not used by individuals when making decisions. Can individuals’ perception and judgment replace information sources when making decisions? Under what circumstances not using “information sources” be allowed? Can companies justify and report non-financial information (e.g., intangible assets) on its financial statements even though mandatory disclosure requirements do not exist. Critically answer this statement and explain your answer in terms of the following decision making pathways in the Throughput Model (Process Thinking):
a. P-D;
b. I-J-D; and
c. P-J-D
In addition, explain which of the three pathways may yield the best answer? Why?
the professor asked me to read a book named financial accounting theory second european edition, especially chapter 11 that described in details, the writers of the book are Craig Deegan,and Jeffrey Unerman
also from PdF by him to read and include in the coursework i will send it along with my reference number. also, I need you to add two another journals by you ( there are free, i mean you can choose , and i want copy from them to my email) that up to date related to this topic.