A Perspective on Negotiation Research in Accounting and Auditing.
提出将会计与审计中的互动视为一个大型谈判系统，回顾了相关研究如何隐含地处理谈判的各个方面，并探讨了偏离决策者理性可能严重影响谈判问题的情况。
Abstract Proposes that interactions in accounting an auditing can be viewed as a large negotiation system. Overview of negotiation research; How research in accounting and auditing has implicitly addressed various aspects of negotiations; Departures from decision maker rationality which may seriously affect negotiation issues.