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March 18, 2026The Accounting Review

Human Information Processing, Decision Style Theory and Accounting Information Systems: A Comment.

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Authors

PTPeter TiessenDBDennis M. Baker

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Implication

Comments highlight inconsistencies in findings on decision styles in accounting information systems, suggesting flaws in the model's application.

Key Points

  • This commentary examines the relationship between decision styles and information processing in accounting systems.
  • Critiques a study using decision style model of cognitive complexity.
  • Evaluates the complexity of decision styles regarding information preferences.
  • Highlights empirical equivalents used in previous studies.
  • Identifies inconsistencies in interpreting study results.
  • Points out flaws in the empirical methods of decision style assessment.

Cite This Study

Tiessen et al. (1977) studied this question.

synapsesocial.com/papers/69ba431a4e9516ffd37a4001https://doi.org/10.2308/tar-4505175
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Human Information Processing, Decision Style Theory, and Accounting Information Systems.1975 · 2 citations
  2. 2The Use of Accounting Information in Decision Making.1977
  3. 3The Joint and Moderating Role of Personality and Cognitive Style on Decision Making .1984
  4. 4The Effects of Personality on a Subject's Information Processing: A Comment.1980
  5. 5Cognitive Style as a Basis for MIS and DSS Designs: Much ADO About Nothing?1983 · 360 citations