What question did this study set out to answer?

This research aims to analyze how decision styles relate to accounting information processing.

March 18, 2026

The Use of Accounting Information in Decision Making.

RSRichard S. SavichUniversity of California, Riverside

Puntos clave

This research aims to analyze how decision styles relate to accounting information processing.
Reviewed decision style and decision model literature.
Conducted an experiment with subjects making sell-buy decisions based on quarterly accounting data.
Applied multiple regression techniques to model decision outcomes.
Elicited subjects' perceptions of the decision models used in the experiment.
Mixed support for the comparison of different decision styles.
Validates the perception of modeling techniques among subjects.

Resumen

Abstract ABSTRACT: Human information processing systems (HIPS) research has progressed to the stage of describing characteristics of decision styles. HIPS also has considered various methodologies to determine modeling techniques of individuals. This paper discusses both the decision style and decision model literature. Subsequently, an experiment which attempts to relate the two fields is conducted. The experiment presents quarterly accounting data and asks subjects to render sell-buy decisions. The decisions are modeled using multiple regression techniques and variables utilized to form the basis for comparison with decision styles. Also perceptions of decision models by subjects was elicited. The results were mixed with respect to decision style comparison but supported modeling perceptions.

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