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Behavioral Study of Information System Choice.
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- Author(s): UECKER, WILFRED C.1
- Source:
Journal of Accounting Research (Wiley-Blackwell). Spring78, Vol. 16 Issue 1, p169-189. 21p. 1 Diagram, 5 Charts, 4 Graphs.- Subject Terms:
- Source:
- Additional Information
- Abstract: The article investigates the ability of the accountant to apply the normative theory of information evaluation correctly in selecting among information system alternatives. It specifically investigates the ability of the accountant to learn the optimal information system for a decision maker and correctly to adapt his choice among alternative information systems to different models for user decision-making behavior. Lastly, it presents the results of a laboratory experiment in which student subjects chose among alternative information systems for simulated decision makers with different decision models. The results provide insights into the difficulties that may be encountered by the accountant as he attempts to apply the normative theory of information evaluation.
- Abstract:
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