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In accounting, the controlling account (also known as an adjustment or control account [1]) is an account in the general ledger for which a corresponding subsidiary ledger has been created. The subsidiary ledger allows for tracking transactions within the controlling account in more detail.
An example of mental accounting is people's willingness to pay more for goods when using credit cards than if they are paying with cash. [1] This phenomenon is referred to as payment decoupling. Mental accounting (or psychological accounting ) is a model of consumer behaviour developed by Richard Thaler that attempts to describe the process ...
Other influences include Max Wertheimer's gestalt structure theory and Kant's account of schemas in categorization, as well as studies in experimental psychology on the mental rotation of images. In addition to the dissertation on over by Brugman, Lakoff's use of image schema theory also drew extensively on Talmy and Langacker's theories of ...
In psychology and cognitive science, a schema (pl.: schemata or schemas) describes a pattern of thought or behavior that organizes categories of information and the relationships among them. [ 1 ] [ 2 ] It can also be described as a mental structure of preconceived ideas, a framework representing some aspect of the world, or a system of ...
Obtaining – Primary-Positive Control; Obtaining is defined as “the perceived ability to obtain positive outcomes”. It is dependent on (1) the degree of personal control over good things, (2) the personal responsibility for good things, (3) the frequency with which good things occur, and (4) the likelihood of good things occurring.
Automatic and controlled processes (ACP) are the two categories of cognitive processing.All cognitive processes fall into one or both of those two categories. The amounts of "processing power", attention, and effort a process requires is the primary factor used to determine whether it's a controlled or an automatic process.
Lean accounting methods have been developed in recent years to provide relevant and thorough accounting, control, and measurement systems without the complex and costly methods of manually driven ABC. Lean accounting is primarily used within lean manufacturing. The approach has proven useful in many service industry areas including healthcare ...
Management control as an interdisciplinary subject. A management control system (MCS) is a system which gathers and uses information to evaluate the performance of different organizational resources like human, physical, financial and also the organization as a whole in light of the organizational strategies pursued.