Human Information Processing, Decision Style Theory, and Accounting Information Systems.
This article explores the humans information processing system aspect of information system design. Although the receiver or user has long been recognized as an important variable to consider, only recently have research results and methods led to useful insights. The main studies considered include both those that speculate as to the implications of human information processing upon alternative financial accounting systems and several empirical studies that have investigated the impact of behavioral variables including "decision style" upon accounting information use and value. The premise that behavioral factors are important in accounting seems to be generally accepted and much research has been conducted. In fact, entire accounting conferences have been devoted to this topic. Given the growth of interest in human information processing in accounting, a brief review of the varieties of approaches to this area may provide clarity for future research. The study of cognition or thinking processes is one of the earliest developments in scientific psychology. In its inception, cognitive psychology divided into normative and descriptive approaches.
- DOI
- 10.2308/tar-4512328
- Volume
- 50 (3)
- Pages
- 490-508
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref