Uncertainty expressions are used in accounting contexts to describe business information. Due to the widespread use of uncertainty expressions, accounting scholars have critically assessed their potential impacts in financial reporting, as well as in the context of judgement and decision-making behaviour. In line with this topic, this paper outlines several fundamental issues related to uncertainty expressions and grounds these research paradigms and empirical findings in the context of the behavioural-psychology literature. In this study, we propose a solution to reduce potential impacts of uncertainty expressions in accounting. We advocate the Verbal-Numerical (V-N) Scale strategy for the communication of objective accounting information. We also recommend the V-N Disclosure strategy for the communication of subjective accounting information by associating a mathematical strategy. Practical limitations and implications for future accounting research on uncertainty expressions are also discussed.

中文翻译：

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会计中的不确定性表述：关键问题和建议

不确定性表达式在会计环境中用于描述业务信息。由于不确定性表达方式的广泛使用，会计学者已经严格评估了其在财务报告以及判断和决策行为方面的潜在影响。与此主题相对应，本文概述了与不确定性表达有关的几个基本问​​题，并在行为心理学文献的背景下为这些研究范式和经验发现奠定了基础。在这项研究中，我们提出了一种解决方案，以减少会计中不确定性表达式的潜在影响。我们提倡言语-数字（VN）量表策略来传达客观的会计信息。我们还建议使用VN披露策略，通过关联数学策略来传达主观会计信息。还讨论了对不确定性表示法的未来会计研究的实际局限性和启示。