The Perceived Importance of Selected Information Characteristics for Strategic Capital Budgeting Decisions.
调查了53位高管在战略资本预算决策中对不同信息特征的偏好，发现偏好因决策阶段而异，且不受环境与组织结构影响，对管理会计系统设计有启示。
Abstract ABSTRACT: This study examines whether executives have similar preferences regarding information which may be used in making strategic capital budgeting decisions. Measures of perceived importance for selected information characteristics were obtained from 53 senior-level executives involved in strategic capital budgeting decisions. The results suggest that (1) executives have similar informational preferences, (2) the preferred information characteristics depend upon which stage of the decision-problem identification, alternative development, or selection--is being considered by the executive, and (3) environmental and organizational structure variables are not associated with an executive's informational preferences. The potential implications of these results for management accounting system design and for future research are discussed.