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CONCEPTUAL LEVELS AND THE DESIGN OF ACCOUNTING INFORMATION SYSTEMS *
Author(s) -
Miller Danny,
Gordon Lawrence A.
Publication year - 1975
Publication title -
decision sciences
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.238
H-Index - 108
eISSN - 1540-5915
pISSN - 0011-7315
DOI - 10.1111/j.1540-5915.1975.tb01018.x
Subject(s) - computer science , conceptual model , decision maker , accounting information system , conceptual framework , knowledge management , management science , accounting , business , economics , database , philosophy , epistemology
This article attempts to expand and clarify the discussions in the literature on complexity theory applied to accounting via two central assertions: (a) affecting the cognitive conceptual level of an individual through the financial reporting system can be accomplished not only by varying the immediate information load, but also, in the long run, by modifying the types of information and the mode of user‐system interface. In other words, a properly designed accounting information system can have developmental cognitive effects in both the short and long run. (b) attempting to maximize the conceptual level of the decision maker is not always desirable. In certain types of environments, a high conceptual level actually impedes appropriate decision making. Therefore, the appropriate conceptual level must be related to the type of decision being made as well as to the type of decision maker.