An accounting change and information processing changes

An accounting change and information processing changes

Additional experimental evidence is presented about information processing changes made by individuals in response to an accounting change. Subjects apparently changed their information processing in response to a nonlinearity effect, but not in response to an accounting change and additional inform...

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Veröffentlicht in:Accounting, organizations and society organizations and society, 1982, Vol.7 (1), p.1-11
Hauptverfasser: Dyckman, Thomas R., Hoskin, Robert E., Swieringa, Robert J.
Format: Artikel
Sprache:eng
Schlagworte:
Accounting changes
Accounting theory
Information processing
Regression analysis
Statistical analysis
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Zusammenfassung:Additional experimental evidence is presented about information processing changes made by individuals in response to an accounting change. Subjects apparently changed their information processing in response to a nonlinearity effect, but not in response to an accounting change and additional information about the change.
ISSN:0361-3682
1873-6289
DOI:10.1016/0361-3682(82)90021-6