jp2r+@andrew.cmu.edu (James M. Peters) (03/04/91)
Decision Making, Cognitive Science and Accounting
A Multidisciplinary Conference Sponsored by
The Peat Marwick Foundation
Jointly Organized by
Accounting, Organizations and Society
The School of Urban and Public Affairs
Carnegie Mellon University
The Katz Graduate School of Business
The University of Pittsburgh
The Holiday Inn - University Center
Pittsburgh, Pennsylvania
July 19 and 20, 1991
Conference Objective and Structure
The objective of this conference is to improve communication
among accounting judgment researchers working on behavioral
decision theory based and cognitive science based projects. The
conference includes a series of invited papers covering key
issues from each paradigm as well as areas of intersection
between the two paradigms. The conference also includes two
workshop sessions and a panel discussion focused on current
research in these two paradigms and ways they complement each
other. A brief executive summary designed to highlight issues of
importance for accounting practitioners will accompany each
presentation.
Invited Presentations
"Cognitive Modeling of Expert Judgment in Accounting: Strengths
and Limitations" by Stan Biggs, Professor of Accounting,
University of Connecticut.
"Extracting Causal Explanations from Observations: Roles of AI
and Statistics" by B. Chandrasekaran, Director of the Laboratory
for Artificial Intelligence Research, Department of Computer and
Information Science, The Ohio State University.
"A Second Opinion Using Neural Networks to Justify Financial
Health of Companies" by Kevin Coleman, Director, Neural-Ware Inc.
"Cognitive Research in the Professional Accounting Setting:
Let's Develop the Theory!" by Michael Gibbins, Professor of
Accounting, and Karim Jamal, Assistant Professor of Accounting,
Faculty of Business, University of Alberta.
"Developing Risk Advisorsm: An Expert System for Risk
Identification" by Lynford E. Graham, Director of Research and
Development, Coopers & Lybrand
"Accounting for Decisions and Decisions for Accounting" by Robin
Hogarth, Graduate School of Business and Center for Decision
Research, University of Chicago.
"Accounting and Cognition" by Paul Johnson, Professor of
Management Science, Carlson School of Management and Center for
Research in Human Learning, University of Minnesota.
"Determinants of Judgment Performance in Accounting Settings." by
Robert Libby, Professor of Accounting, Johnson Graduate School of
Management, Cornell University.
"Decision Theory, Cognitive Science and Accounting: An Overview
of the Intersection" by James M. Peters, Assistant Professor of
Accounting and Public Policy, School of Urban and Public Affairs,
Carnegie Mellon University.
Discussion Panel Participants
Jacob G. Birnberg, Professor of Accounting, Katz Graduate School
of Business, University of Pittsburgh.
Robyn Dawes, Professor of Social and Decision Sciences, Carnegie
Mellon University.
Richard Fikes, Director of Knowledge-based Systems, Price
Waterhouse Technology Centre.
Yuji Ijiri, Robert M. Trueblood University Professor of
Accounting and Economics, Carnegie Mellon University.
Herbert A. Simon, Richard King Mellon University Professor of
Computer Science and Psychology, Carnegie Mellon University.
James M. Peters, Assistant Professor of Accounting and Public
Policy, School of Urban and Public Affairs, Carnegie Mellon
University (Moderator).
Registration Information
The registration fee for the conference is $150. This fee
covers all sessions, coffee breaks, conference materials,
luncheons and the banquet. Hotel accommodations, other meals and
parking arrangements are not included. Full payment of the
registration fee must accompany each registration. Early
registration is recommended because capacity is limited. Full
refunds will be made for requests received prior to July 4, 1991.
No refunds will be made for requests received after that date.
If you desire accommodations at the Holiday Inn, please
complete the enclosed form and return it directly to them. Room
availability and rates of $80.00 per night (single/double) are
guaranteed if the reservation is received prior to July 4, 1991.
Manuscript Submission Information
Manuscripts for presentation in the workshop sessions may be
submitted through April 19, 1991. Papers received after that
date will not be considered.
Send papers to:
Professor James M. Peters
School of Urban and Public Affairs
Carnegie Mellon University
Pittsburgh, PA 15213-3890
Manuscript Guidelines:
Papers submitted or published elsewhere will not be considered
for presentation at the conference. Papers accepted for workshop
presentation will be printed in the proceedings of the conference
and, at the author's discretion, will be submitted through the
normal review process to Accounting, Organizations and Society
for potential publication.
The conference is designed to qualify for 10 hours of CPE
credit.
Friday, July 19, 1991
9:00 - 10:30 am
Welcoming speech by a representative of KPMG Peat Marwick.
"Decision Theory, Cognitive Science and Accounting: An Overview
of the Intersection" by James M. Peters
10:30 - 10:45 am Break
10:45 - 12:15 pm
"Accounting for Decisions and Decisions for Accounting" by Robin
Hogarth
"Determinants of Judgment Performance in Accounting Settings." by
Robert Libby
12:15 - 2:00 pm Lunch
2:00 - 3:30 pm
"Accounting and Cognition" by Paul Johnson
"Cognitive Research in the Professional Accounting Setting:
Let's Develop the Theory!" by Michael Gibbins and Karim Jamal
3:30 - 3:45 pm Break
3:45 - 4:30 pm
"Developing Risk Advisorsm: An Expert System for Risk
Identification" by Lynford E. Graham
"A Second Opinion Using Neural Networks to Justify Financial
Health of Companies" by Kevin Coleman
7:00 pm Reception
8:00 pm Banquet
Saturday, July 20, 1991
9:00 - 10:30 am
"Cognitive Modeling of Expert Judgment in Accounting: Strengths
and Limitations" by Stan Biggs
"Extracting Causal Explanations from Observations: Roles of AI
and Statistics" by B. Chandrasekaran
10:30 - 10:45 am Break
10:45 - 12:15 pm Workshop Sessions I
12:15 - 2:00 pm Lunch
2:00 - 3:30 pm Workshop Sessions II
3:30 - 3:45 pm Break
3:45 - 5:15 pm Moderated Discussion Group.
Participants: Jacob G. Birnberg
Robyn Dawes
Richard Fikes
Yuji Ijiri
Herbert A. Simon
James M. Peters, Moderator
REGISTRATION FORM
Decision Making, Cognitive Science and Accounting
July 19 and 20, 1991
Please register me for the Decision Making, Cognitive Science and
Accounting conference to be held July 19 and 20, 1991, at the
Holiday Inn University Center, Pittsburgh, PA. I understand that
the fee of $150 covers all sessions, coffee breaks, conference
materials, luncheons and the banquet but that hotel
accommodations, transportation, other meals, and parking are not
included.
Please type or print clearly
Last Name First Name Initial
Organization Name
Mailing Address
City State Zip
Telephone
[] Check Enclosed Amount $_____________
[] Charge my Account:
Visa No: __________________________________
MasterCard No: ___________________________
Expiration Date __________________________
Signature ________________________________
Please return registration form to:
James M. Peters
School of Urban and Public Affairs
Carnegie Mellon University
Pittsburgh, PA 15213-3890