Ambiguity and accounting: The elusive link between information and decision making

摘要: Abstract This paper argues that theories of choice, as reflected in micro economics, n -person game theory, or statistical decision are incomplete and potentially misleading bases for thinking about modifying the design information systems, including accounting systems. The argument stems from recent behavioral research on ambiguities surrounding individual organizational making. It is developed around four simple assertions: (1) Contemporary ideas engineering tie strategies seeking, organizing, utilizing to anticipatory, consequential choice pictured theory. (2) Behavioral studies making organizations indicate portrayal found theory ignores significantly underestimates choice. (3) Analysis discrepancies between actual behavior makers recommendations shows often introduces elements good sense not routinely recognized within so an system closely articulated with choices way anticipated by incomplete. (4) As a result, might profit conceptions blend traditions understanding history, culture, literature.