The Impact Of Information Presentation Formats and Types on Decision Performance: An Experimental Study Of Cost-Based Decision Making  

Oleh:

Jatiningsih,Dyah Ekaari & Sholihin,Mahfud

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 14 no. 1 (Jan. 2011), page 85-104.
Topik: ABC Information; digital and manual Types; Table and Graphical formats; Decision Performance; Cost-based Decision Making

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.9 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study axamines the impact cost information presentation formats and types on decision performance using an experimental method. Using a customer profitability report generated from activity-based costing presented in tabular or grapical format and digital or manual tpye, subjects in this experiment have the task to determine price, which can influence companyb profitability. the design used in the experiment is 2X2X2 between subjects with 60 managers in a food manufacturing industry as participants. the results show thet information presented digitally or manually in the maormat of tabular or graphical has significant impact for decision makers and lead to different profit performance. further analysis also shows that that decision maker's nature of work has an impact on decision makin gprocess instead of knowledge.

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