Human information processing research in accounting: The state of the art in 1982

Abstract

Awareness of the importance of human information processing research to accounting issues has increased dramatically since 1977. As a result, this literature has expanded in volume and addresses a larger spectrum of accounting problems. Further, it incorporates a wider variety of theories and methodologies. This paper draws upon the framework provided by Libby and Lewis (1977) to synthesize and evaluate accounting research conducted since 1977 using the lens model, probablistic judgment, predecisional behavior, and cognitive style approaches. In addition, the impact of the research on practice and some directions for future research are discussed. * The authors gratefully acknowledge the Paton Accounting Center for financial support and Garry Marchant for his assistance.

The Role of Representative Design in an Ecological Approach to Cognition.

“…Brehmer & Brehmer, 1988;B. Brehmer, 1994;Cooksey, 1996;Hammond et al, 1975;Libby & Lewis, 1982;Slovic & Lichtenstein, 1971). In general, achievement is high and judgments are considered to be the result of a linear, additive process in which a few, differentially weighted cues are used.…”

Emerging Leadership Vistas (International Leadership Symposia Series. Volume 8. Held in Lubbock, Texas July 23-27, 1985

“…In contrast, information manipulation by subordinates in a defensive and/or politically aggressive way reduces the flow of relevant information to a manager. For example, the research on the behavioral aspects of budgetary control systems reports numerous cases of such information restriction and distortion, and their dysfunctional impact on manager performance (Argyris 1951, Libby andLewis 1982). In a dynamic and interdependent task environment, this unsupportive and closed subordinate strategy has an adverse impact on manager performance.…”

The Impact of a Disaggregation Strategy With Supplementary Displays Towards Balanced Scorecard Performance Evaluation

“…Moreover, he argued that the provision of information, and consensus in decision making, can be improved. Libby and Lewis (1982) and Schaubroeck and Muralidhar (1991) explain that presentation methods can affect the accuracy of decisions. Furthermore, Dilla and Steinbart (2005b) have argued that the graphic and tabular formats can help managers to increase their consensus decisions.…”

“…Researchers examined the behavior that occurs in the management process. Libby and Lewis (1982) provide a model of the information management process. They explain that one of the variables contained in the input is the method of presentation.…”