The effect of information load on decision makers' cue utilization levels and decision quality in a financial distress decision task

Article Abstract:

The impact of increasing levels of accounting information on cue utilization and decision quality was investigated by studying the decision-making behavior of 17 auditors and 67 accounting students. The participants were subjected to three levels of information load and asked to make financial distress decisions. The results indicated that information overload was experienced by approximately one-third of the participants, and that the quality of decisions made by participants experiencing information overload was decreased.

Research, Decision-making, Decision making, Human information processing

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Budgetary biasing in organizations: theoretical framework and empirical evidence

Article Abstract:

A theoretical and empirical study of budgetary biasing behavior is presented. Theoretical conclusions offer a framework for analyzing budgetary bias at the individual and organizational level. The empirical aspect of the study tests the validity of the theoretical model in a large company with multiple profit-centers. Budgetary biasing is found to be a complex phenomenon involving many factors which interact with one another.

Accounting and auditing, Business budgets, Organizational behavior, Organizational communication

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The comparative viewpoints of groups of accountants: more on the entity-proprietary debate

Article Abstract:

Most accountants subscribe to 'middle positions', according to the results of research. Explanations are offered on the nature of the change process relative to the 'middle position' viewpoints between entity and pure propriety. Responses to 266 questionnaires constitute the data for this study. Examples of response observations are included.

Surveys, Management research, Accountants

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