This paper is a response to Weber’s (2020) call for further debate on the (potential) contribution of agential realism understanding content and functioning accounting information systems (AIS) (Weber, 2020). Contrary conclusions, we suggest that can make important contributions AIS studies. In order realize such have acknowledge metaphysical framework rather than theory or epistemology. Its po...

We develop a theoretical basis for integration and segregation of multiple outcomes with underlying S-shaped value functions. Our theoretical findings suggest that Thaler’ principles of mental accounting work as postulated when we deal with events having only positive outcomes (gains) or only negative ones (losses). In the case of ‘mixed’ events with positive and negative outcomes, determining ...