Factors driving memory fallibility

A conceptual framework for accounting and finance studies

Yike Ding*, Andreas Hellmann, Lurion De Mello

*Corresponding author for this work

Research output: Contribution to journalArticle

6 Citations (Scopus)


The purpose of this paper is twofold. First, it identifies the theoretical and methodological strengths and limitations of the previous literature on the effect of memory on judgements and decision-making in an accounting and finance context. Second, it proposes a framework that integrates memory functions with factors that may cause biases and errors in judgement and decision-making processes. This framework may be useful for future accounting and finance research aiming to reveal the fundamental causes for cognitive biases and errors in information processing, rather than considering the human brain as ‘black box’.

Original languageEnglish
Pages (from-to)14-22
Number of pages9
JournalJournal of Behavioral and Experimental Finance
Publication statusPublished - 1 Jun 2017


  • Accounting
  • Cognitive processes
  • Conceptual framework
  • Finance
  • Memory

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