The rational decision making model is the one I prefer. It is very important to me to have all of the information necessary to make an informed decision. Working in the accounting industry has a lot to do with it. It is not enough to make a decision, we need to be able to back it up if asked.
There are many stake holders when dealing with clients, particularly if those clients are companies rather than individuals. When accountants issue an opinion on a company's financial statements, they are influencing whether or not the company is able to borrow money, sell new shares of stock, and recruit new employees. If a negative opinion is issued, one that questions whether or not the company is a going concern and will survive the next year, the company can actually be ruined. Stockholders, employees, and banks all suffer. This cannot be taken lightly.
There is also the potential of a lawsuit should the opinion be questioned. Accountants must be able to justify their opinion, good or bad, in a court of law to avoid having to pay damages. Here the accounting firm is the stakeholder, and since we are insured against malpractice we are seen as "deep pockets" and have the burden of proof applied to us rather than the company which is usually bankrupt and has nothing more to offer.
All of this has led to a very conservative, rational approach for decision making in accountants. If we do make an intuitive decision it is almost always to gather more information.
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