Accounting changes and information processing: Some further empirical evidence.

Garry Marchant

doi:10.2308/bria-9701170919

March 1, 1990Behavioral Research in Accounting

Accounting changes and information processing: Some further empirical evidence.

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Key Points

This research aims to test whether decision makers adapt their processes in response to changes in accounting methods.
Employs the Ashton selling price paradigm for analysis.
Replicates the study conducted by Swieringa, Dyckman, and Hoskin.
Findings indicate a failure in decision makers to adjust processes to new accounting methods.

Implication

Empirical evidence demonstrates how changes in accounting methods impact decision-making processes.

Abstract

Investigates the hypothesis that individual decision makers will fail to adjust their decision processes in response to changes in accounting method. Use of the Ashton selling price paradigm; Replication of the Swieringa, Dyckman, and Hoskin study.

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Cite This Study

Garry Marchant (1990) studied this question.

synapsesocial.com/papers/6a2f9866a1cfeec49082970a https://doi.org/10.2308/bria-9701170919

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Accounting changes and information processing: Some further empirical evidence.

Key Points

Implication

Abstract

Discussion

Cite This Study

Accounting changes and information processing: Some further empirical evidence.

Key Points

Implication

Abstract

Discussion

Cite This Study

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