Accuracy and consensus in accounting studies of decision making.

Dennis Murray; Roy W. Regel

doi:10.2308/bria-9701222532

March 1, 1992Behavioral Research in Accounting

Accuracy and consensus in accounting studies of decision making.

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Key Points

This research aims to analyze how accuracy and consensus are measured in accounting-related decision making.
Developed within-case accuracy measures for decision making studies.
Established consensus metrics based on group assessments rather than individuals.
Examined different case studies to explore the relationship between consensus and accuracy.
Consensus should not be measured at an individual level; it relates more to group dynamics.
The newly developed measures help clarify the connection between group consensus and decision accuracy.

Implication

Evaluates accuracy and consensus in decision making, highlighting the importance of group dynamics.

Abstract

Discusses accuracy and consensus in accounting studies of decision making in the United States. Consensus as a group-based concept which should not be measured on an individual or individual-pair basis; Development of within-case accuracy and consensus measures; Cases where consensus is used as a proxy to accuracy.

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Cite This Study

Murray et al. (1992) studied this question.

synapsesocial.com/papers/6a2f9782a1cfeec49082897a https://doi.org/10.2308/bria-9701222532

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Accuracy and consensus in accounting studies of decision making.

Key Points

Implication

Abstract

Discussion

Cite This Study

Accuracy and consensus in accounting studies of decision making.

Key Points

Implication

Abstract

Discussion

Cite This Study

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