资本预算案例研究:选择过程与信息角色的分析

A Capital Budgeting Case Study: An Analysis of a Choice Process and Roles of Information.

Behavioral Research in Accounting · 1993
被引 0 · 同刊同年前 9%
ABS 3

中文导读

本研究运用四种选择模型和三种信息角色,分析资本预算决策过程,发现单一模型无法完整描述选择过程,且信息扮演多重角色。

Abstract

Abstract Four models of choice (bounded rationality, standard operating procedures, political, and artifactual) and three roles of information (instrumental, strategic, and symbolic) are used to structure observations and to analyze the data. The major findings are that more than one model of choice is necessary to describe the choice process, and similarly, more than one role of information is evident in the process. Discussion centers on the relations among choice models and roles of information.

资本预算决策过程信息角色组织行为