Accountants' Sensitivity to Dimensions of Information Integrity

摘要: This exploratory study investigates how subjects react to varying levels of information integrity impairment when making performance assessments using different dimensions and quantitative performance. Participants completed a evaluation task that relied on metrics for four based the popular multi-dimensional Balanced Scorecard (Kaplan 2006). In each dimension, effects attributes (completeness, currency, accuracy authorization) two (high low) evaluations decision maker confidence were examined. assessed division managers reported their in evaluations. We find level affects both participants' judgments. These vary by attributes. rewarded providing complete authorized they derived from completeness information. Participants' judgments not sensitive accuracy; i.e., whether was solely managers' estimates or data provided corporate system. Also, affected makers' financial, customer related learning growth dimensions, but internal business process despite fact organization it is likely would be associated with quality processes.