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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/90455


    Title: 資訊量與資訊多元化對決策品質的影響－－結構性決策之研究
    Authors: 周宜君
    Contributors: 鄭丁旺
    周宜君
    Date: 1989
    Issue Date: 2016-05-04 14:22:34 (UTC+8)
    Abstract: 論文提要
    管理會計資訊系統的目的的在協助經理人員作品縝密的決策，故其最重要部分應是系統與經理人之間的介面，對經理人而言，只有系統－－使用者介面是系統中有意義的部分，本論文研究之的即在探討結構性決策中，管理會計資訊與使用者之關係，以增進對於人類做為資訊處理者的了解，提供介面設計之指引。
    本論文研究之自變數為：資訊量(無向度的純量)、資訊多元化(複雜、簡要)及學習三者，應變數為決策品質(決策正確率、決策時間)。
    受試者116位，可供分析問卷106份，由大同工學院企業經營管理研究所、工業技術學院工業管理研究所、中興大學企業管理研究所、淡江大學金融研究所、政治大學企業管理研究所等五所研究生協助完成。
    本研究對資訊負荷與學習效果對結構性決策工作之正確率的影響得到下列結論：
    (1)決策正確率與資訊量間在結構性決策中並未存有倒"U"形的曲線關係，但下降點在資訊量為1或2的水準業經證實(即本設計總資訊線索數在9或15間)，與Schroder 等人之資訊負荷最適點在資訊量為10的結論相似。
    (2)高資訊量與高向度數會使決策正確率降低，其交互效果使高資訊量/高向度數的受試者之決策正確率最低。
    (3)透過高學習會提高決策正確率，抵銷資訊量與資訊多元化的影響。
    本研究對資訊負荷與學習效果對結構性決策工作之決策時間的影響得到下列結論：
    (1)決策時間與資訊量間在結構性決策中並未存有"U"形的曲線關係，且上升點在資訊量為0的水準(總資訊線索為6)，而非資訊量水準1或2時(總資訊線索數在9或15間)
    (2)高資訊量與高向度數會使決策時間上升但其交互效果並不顯著。
    (3)透過高學習會減少決策時間，抵銷資訊多元化的影響。
    Reference: 參考文獻
    一、中文部份
    1.吳聰賢、楊國樞、李亦園、及文崇一編，社會及行為科學研究法，上冊，東華書局，民國七十七年十二月，十一版。
    2.林青山，心理及教育統計學，東華書局，民國七十七年二月十四版。
    3.洪碧霞、黃瑞煥、及陳婉玫合譯，認知心理學，復文圖書出版社，民國七十七年八月再版。
    4.郭煌常、杜紫宸合譯，管理資訊系統，儒林出版社，民國七十六年二月初版。
    5.陳兆宏，審計人員內部控制判斷行為之研究－透視模型之應用，台北：政大會計研究所碩士論文，民國七十七年。
    6.黃文和，認知型態對內部控制評估影響之研究，台北：政大會計研究所碩士論文，民國七十七年。
    7.廖思清，人類資訊處理在會計資訊系統設計上之應用研究，台北：政大會計研究所碩士論文，民國七十五年。
    二、英文部份
    1. Abdel-khalik, A. R. "The Effect of Aggregating Accounting Reports on the Quality of the Lending Decision: an Empirical Investigation." Supplement to Journal of Accounting Research (1973): 104-38.
    2. American Accounting Association Committee on Managerial Decision Models. "American Accounting Association Report of Committee on Managerial Decision Models." Supplement to the Accounting Review (1969): 42-76.
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    6. Dermer, J. D. "Cognitive Characteristics and the Perceived Importance of Information." The Accounting Review (July 1973): 511-697.
    7. Dickhaut, J. W. "Alternative Information Strucures and Probability Revisions." The Accounting Review (January 1973): 61-79.
    8. Driver, M. J., and Mock T.J. Mock. "Human Information Processing, Decision Style Theory, and Accounting Information Systems." The Accounting Review (July 1975): 490-508.
    9. Iselin E. R. "The Effects of Information Load and Information Dieversity on Decision Quality in a Structured Decision Task." Accounting, Organizations and Society Vol.13, No.2 (1988): 147-64.
    10. Jacoby J. "Information Load and Decision Quality: Some Contested Issues." Journal of
    Marketing Research (November 1977): 569-73.
    11. ＿＿＿＿＿＿＿＿., D.E. Spller, and C. Kohn-Berning. "Brand Choice Behavior as a Function of Information Load." Journal of Marketing Research (February 1974): 63-9.
    12. Libby, R., and B. L. Lewis. "Human Information Processing Research in Accounting: The State of the Art in 1982." Accounting, Organizations and Society vol.1.7, No.3 (1982):231-85.
    13. Lusk, E. J. "A Test of Differential Performance Peaking for a Disembedding Task," Journal of Accounting Research (Spring 1979):287-94.
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    17. Miller, H. "Environmental Complexity and Financial Reports." The Accounting Review (January 1972): 31-8.
    18. Revsine, L. "Data Expanson and Conceptua1 Structure." The Accounting Review (Octomber 1970): 704-11.
    19. Shields, M. D. "Some Effects of Information Load on Search Patterns Used to Analyze Performance Reports." Accounting, Organizations and Soiety Vol.5, No.4 (1980): 429-42.
    20. ＿＿＿＿＿＿＿＿. "Effects of Information Supply and Demand on Judgment Accuracy: Evidence from Corporate Managers." The Accounting Review (April 1983): 284-303.
    21. Snowball, D. "Some Effects of Accounting Expertise and Information Load: an Empirical Study." Accounting, Organizations and Society Vol.5, No.3 (1980): 323-38.
    22. Streufert, S. "Complexity and Complex Decision Making: Convergences Between Differentiation and Integration Approaches to the Prediction of Task Performance." Journal of Experimental, Social, Psychology (1970): 494-509.
    23. ＿＿＿＿＿＿＿＿. "Success and Response Rate in Complex Decision Making." Journal of Experimental, Social, Psychology (1972): 389-403.
    24. Streufert, S. C. "Effects of Information Relevance on Decision Making in Complex Environments." Memory & Cognition (1973): 224-28.
    25. Sutcliffe, J. P. "A general Method of Analysis of Frequency Data for Multiple Classification Decision." Psychological Bulltin Vol.54, No.2 (1957): 134-9.
    26. Vasarhelyi, M. A. "Man-Machine Planning Systems: a Cognitive Style Examination of Interactive Decision Making." Journal of Accounting Research (Spring 1977): 138-53.
    27. Weber, R. "Auditor Decision Making on Overall System Reliability: Accuracy, Consensus, and the Usefulness of a Simulation Decision Aid." Journal of Accounting Research (Autumn 1978): 368-88.
    28. Wilkie, W. L. "Analysis of Effects of Information Load." Journal of Marketing Research (November 1974): 462-66.
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002005769
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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