Accounting information and the quality of financial managerial decisions

Errol R. Iselin

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

Abstract

Accounting information is an ingredient in most, if not all, financial managerial decisions. In developed economies, these decisions are worth billions of dollars each year. In some cases, the decisions are lacking in quality. Con sequently, if research can improve decision making through improved information, society will benefit. This paper argues that, in management decision-making, accounting information affects decision quality via three intervening variables: uncertainty, information load and data load. The paper discusses the effects accounting information has on these variables, and the effects they, in turn, have on decision quality. The paper goes on to discuss the future research that is needed in the area before the current knowledge can be applied in practice with any precision.

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2016Human Information Processing 1982Variations in Decision Makers' Use of Information Sources: The Impact of Quality and Accessibility of Information.1990Information overload: A temporal approach 1965Quasi-Experimentation 1971Use of nonlinear, noncompensatory models as a function of task and amount of information 1987CURRENT TECHNIQUES IN BANKRUPTCY PREDICTION 1990The effect of information load on decision makers' cue utilization levels and decision quality in a financial distress decision task 1988The effects of information load and information diversity on decision quality in a structured decision task

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