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High technology industry

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An experimental study of multidimensional hierarchical accounting data: drill-down paths can influence economic decisions

Article Abstract:

The predictive ability of aggregate data is manipulated by changing the drill-down path offered by the system. It is found that economic decisions are significantly worse when aggregate level performance does not predict the optimal lower-level performance outcome.

Author: Viator, Ralph E., Buchheit, Steve, Peng, Jacob
Publisher: American Accounting Association
Publication Name: Journal of Information Systems
Subject: High technology industry
ISSN: 0888-7985
Year: 2007
Science & research, Research, Decision-making, Decision making, Analysis, Hierarchical organization (Computers), Report

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System diagramming techniques: an analysis of methods used in accounting education and practice

Article Abstract:

The use of system diagrams like flow charts, etc. in designing a proper curriculum in accounting systems is discussed.

Author: Richtermeyer, Sandra B., Bradford, Marianne, Roberts, Douglas F.
Publisher: American Accounting Association
Publication Name: Journal of Information Systems
Subject: High technology industry
ISSN: 0888-7985
Year: 2007
Forecasts, trends, outlooks, Usage, Forecasts and trends, Market trend/market analysis, Study and teaching, Flow charts, Flowcharts, Automated flow chart, Accounting systems

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Subjects list: United States
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