A Framework for Making a Class of Internal Accounting Control Decisions
研究当会计信息处理者的行为受控制决策影响时，如何选择内部会计控制方案，帮助决策者判断是否需要估计控制与错误的关系，从而节省成本。
This study considers decisions to implement internal accounting controls when the behavior of the individuals who process accounting information depends in part on the decision itself. In particular, the insights apply when controlling or monitoring an accounting activity influences the distribution of errors made by individuals that accomplish the activity. The analysis demonstrates that solutions for extreme cases-for example, cases where controlling does not affect processing errors and cases where controlling eliminates all errors-indicate when such dependencies are critical for identifying optimal control decisions. If the relationship between the control decision and the errors made by individuals is not critical, then the evaluator saves the cost of estimating the relationship. Thus, the study suggests efficient ways to approach accounting control problems. Two limitations restrict the scope of the study. First, the analysis assumes that the decision maker seeks to minimize the combined ex-