Journal of Accounting Research Vol. 7 1969
Comparative Values of Information Structures
Abstract
Information system design alternatives have long puzzled and frustrated those interested in improving information system design. Design alternatives exist in all phases of the information system including measurement, collection, storage, processing, communication and display.' This study concentrates on a simplification of the general design problem of comparing one specified information system, an information structure, with an alternative. Review of the literature indicates that research methodology for this question is incomplete, particularly with respect to empirical verification of hypotheses, with respect to the development of empirical measures of the usefulness of changes in the information system, and with respect to inclusion of the real decision maker into the analysis. Thus, a main purpose of this study is to develop and implement empirical means of measuring and comparing the effects of changing the design of an information system. An experiment is designed for this purpose. The experiment is a business game that requires the businessmen and student participants to reach decisions concerning production quantities, advertising purchases, and input mix. The independent (controlled) variable in the experiment is a difference in time delay before information is communicated.
- DOI
- 10.2307/2489896
- Volume
- 7
- Pages
- 124
- Sources
- bibtex:phds-export.bib openalex crossref