Abstract ABSTRACT: Human information processing systems (HIPS) research has progressed to the stage of describing characteristics of decision styles. HIPS also has considered various methodologies to determine modeling techniques of individuals. This paper discusses both the decision style and decision model literature. Subsequently, an experiment which attempts to relate the two fields is conducted. The experiment presents quarterly accounting data and asks subjects to render sell-buy decisions. The decisions are modeled using multiple regression techniques and variables utilized to form the basis for comparison with decision styles. Also perceptions of decision models by subjects was elicited. The results were mixed with respect to decision style comparison but supported modeling perceptions.

Abstract Discusses a possible use of Human Resource Accounting for tax purposes in a service-related firm. Method of optimizing the distribution earnings in a closely held corporation; Standard format for determining the reasonable working capital needs for a corporation; Application of the mathematical Bardahl formula in the case Simons-Eastern Co. v. U.S.; Human Resource formula for service organizations.

Abstract Attitude research in accounting has utilized numerous methodologies to study various topics of interest. However, the substantiation of the research techniques sometimes leaves a void which obscures the results, This paper presents a model which, if followed, allows for reliability and validity tests to be conducted which provide for acceptance of the attitude scales as viable measurement and theoretical research methods. When acceptable instruments are employed, the concepts tested can then enhance the goal of theoretical advancement. The instrument-issue controversy is dealt with through a review of attitude research in accounting. Positive comments and constructive criticisms are made. The "so-what" question of construct validity is analyzed: does it really matter if accounting attitude research is undertaken ? The implication is that if the researcher does not consider the guidelines of the attitude model, the "so-what" issue may negate the potential contribution of such research.