Value and Events Approaches to Accounting: An Experimental Evaluation.

Izak Benbasat; Albert S. Dexter

doi:10.2308/tar-4489006

Value and Events Approaches to Accounting: An Experimental Evaluation.

Izak Benbasat¹; Albert S. Dexter²

¹ Assistant Professor of Accounting and Management Information Systems, University of British Columbia. 1 · ² Associate Professor of Accounting and Management Information Systems, University of British Columbia. 2

The Accounting Review 1979

ABSTRACT: This paper presents the results of an empirical test of the value/events hypothesis first presented by Sorter. The paper places the value and events approaches to information generation in an overall information systems framework, by simultaneously examining the accounting approaches and the psychological type of the decision maker. The experimental results indicate that Sorter's events approach has considerable merit when coupled to the psychological type of the decision maker.

DOI: 10.2308/tar-4489006
Volume: 54 (4)
Pages: 735-749
Language: en
Export: BibTeX
Sources: crossref openalex