Value and Events Approaches to Accounting: An Experimental Evaluation.

Abstract

Abstract ABSTRACT: This paper presents the results of an empirical test of the value/events hypothesis first presented by Sorter. The paper places the value and events approaches to information generation in an overall information systems framework, by simultaneously examining the accounting approaches and the psychological type of the decision maker. The experimental results indicate that Sorter's events approach has considerable merit when coupled to the psychological type of the decision maker.

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