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The issue of how parties with diverse preferences make decisions under information asymmetry has been at the core of contemporary accounting research (Murnighan and Bazerman 1990). But surprisingly little research addresses the actual process by which such decisions are made. The process of choice negotiation for alternative accounting methods in both financial and management accounting has been explored in several areas of accounting information application such as transfer pricing (see Grabski 1985 for a review), management negotiation (Kolb 1983, Kolb and Sheppard 1983, collective bargaining (Cascio 1982, Foley and Maunders 1979, Amernic 1985, Elias 1990, Liberty and Zimmerman 1986).

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