haku: @indexterm ACCOUNTING INFORMATION SYSTEMS / yhteensä: 204
viite: 13 / 204
| Tekijä: | Haka, S. F. Luft, J. L. Ballou, B. |
| Otsikko: | Second-Order Uncertainty in Accounting Information and Bilateral Bargaining Cost |
| Lehti: | Journal of Management Accounting Research
2000 : VOL. 12, p. 115-140 |
| Asiasana: | UNCERTAINTY ACCOUNTING INFORMATION SYSTEMS COSTS |
| Kieli: | eng |
| Tiivistelmä: | The authors show in a bilateral bargaining setting that increased uncertainty leads to increased delays in reaching agreement and increased premiums for the party bearing the uncertainty. The authors examine two types of uncertainty: first-order and second-order. At a moderately high level of first- order uncertainty, the authors find that an accounting information system that lowers second- order uncertainty halves the time bargainers need to reach agreement and decreases the premium paid to the bargainer bearing increased risk by 43 percent. The fact that bargaining efficiency gains can arise from accounting systems that reduce second order uncertainty can help explain the choices firms make in designing and operating their accounting information systems. |
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