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| Author: | Harding, N. McKinnon, J. |
| Title: | User involvement in the standard-setting process: A research note on the congruence of accountant and user perceptions of decision usefulness |
| Journal: | Accounting, Organizations and Society
1997 : JAN, VOL. 22:1, p. 55-67 |
| Index terms: | FINANCIAL STATEMENTS ACCOUNTANTS INFORMATION DECISION MAKING ACCOUNTING INFORMATION SYSTEMS |
| Language: | eng |
| Abstract: | This paper investigates whether users of financial statements and accountants hold incongruent or congruent views on the decision usefulness of accounting information, issue's being important to the question of whether users' views are adequately represented in the process by other participants or whether users require direct involvement in the standard-setting process. It is hypothesised that in situations where a change in accounting method reduces judgement domain or indeterminacy, user and accountant views on decision usefulness will be incongruent, and accountants will perceive a lower degree of decision usefulness to be associated with a change in accounting method that reduces indeterminacy or judgement domain, compared to to users. |
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