haku: @author Moser, D. / yhteensä: 5
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| Tekijä: | Moser, D. Birnberg, J. Do, S. |
| Otsikko: | A similarity strategy for decisions involving sequential events |
| Lehti: | Accounting, Organizations and Society
1994 : MAY/JUL, VOL. 19:4/5, p. 439-458 |
| Asiasana: | STRATEGY ACCOUNTING RESEARCH |
| Kieli: | eng |
| Tiivistelmä: | When providing users with data, accountants often must choose the proper level of aggregation. Research in accounting has shown that the level of aggregation can affect the behavior of decision makers. For example, decision makers' choices between alternatives, each of which involves the occurrence of two independent events often are made on the basis of the probabilities associated with the separate events rather than a comparison of the joint probabilities as prescribed by normative theory. This study provides evidence that people often use a different strategy, which they call "the similarity strategy" to choose between two alternatives. |
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