CONCEPTUAL LEVELS AND THE DESIGN OF ACCOUNTING INFORMATION SYSTEMS*

Danny Miller · Lawrence A. Gordon

27 citations0/0 files storedDecision Sciences

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Decision Support System Applications Accounting Theory and Financial Reporting Accounting and Organizational Management

Abstract

This article attempts to expand and clarify the discussions in the literature on complexity theory applied to accounting via two central assertions: (a) affecting the cognitive conceptual level of an individual through the financial reporting system can be accomplished not only by varying the immediate information load, but also, in the long run, by modifying the types of information and the mode of user‐system interface. In other words, a properly designed accounting information system can have developmental cognitive effects in both the short and long run. (b) attempting to maximize the conceptual level of the decision maker is not always desirable. In certain types of environments, a high conceptual level actually impedes appropriate decision making. Therefore, the appropriate conceptual level must be related to the type of decision being made as well as to the type of decision maker.

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References

1964A Behavioral Theory of the Firm 1961Conceptual Systems and Personality Organization 1962Cognitive Complexity and Cognitive Flexibility 1981Public Administration Review 1969Public Policymaking Reexamined.1965Generality of cognitive complexity-simplicity as a personality construct.1971Personality theory and information processing 1973Cognitive Characteristics and the Perceived Importance of Information.

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1982Behavioral Aspects of Information Processing for the Design of Management Information Systems 1976The influence of organisational and personal factors on the use of accounting information: An empirical study 2019A systematic review of the role of Big Data Analytics in reducing the influence of cognitive errors on the audit judgement

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