信息评价的描述性研究

A Descriptive Study of Information Evaluation

Journal of Accounting Research · 1981
被引 38
人大 AFT50UTD24ABS 4*

中文导读

通过实验研究信息评价者获取和应用决策模型知识的能力,考察决策者可预测性、评价者教育水平和反馈信息类型的影响,对信息评价研究和实践有参考价值。

Abstract

This paper reports a descriptive study relevant to one component of the information evaluation model-the evaluator's probability distribution over actions the decision maker might choose. Specifically, an experiment investigated the ability of information evaluators to acquire knowledge about a decision maker's model and to apply the acquired knowledge to the evaluator's own decision making. The evaluator's ability to acquire and apply decision-model knowledge was assessed over three simulated decision makers who differed in predictability, over three types of evaluators who differed in educational level, and over two types of feedback information that differed in specificity. The following section discusses two paradigms-the information evaluation model (e.g., Demski [1972]) and the lens model (e.g., Ashton [1974]) -that provide conceptual and methodological foundations for the study. That section is followed by a description of the experimental task, subjects, and hypotheses. Finally, the results are presented, and several implications for information evaluation and issues for further research are discussed.

信息评价决策模型知识透镜模型实验研究