The Indonesian Journal of Accounting Research
Vol 14, No 1 (2011): IJAR January 2011

The Impact of Information Presentation Formats and Types on Decision Performance: An Experimental Study of Cost-Based Decision Making

DYAH EKAARI SEKAR JATININGSIH (Universitas Muhammadiyah Yogyakarta)
Mahfud Sholihin (Universitas Gadjah Mada)

Article Info

Publish Date
28 Jul 2013

Abstract

This study examines the impact of cost information presentation formats and types on decision performance using an experimental method.  Using a customer profitability report generated from activity-based costing presented in tabular or graphical format and digital or manual type, subjects in this experiment have the task to determine price, which can influence company profitability. The design used in the experiment is 2X2X2 between subjects, with 60 managers in a food manufacturing industry as participants.  The results show that information presented digitally or manually in the format of tabular or graphical has significant impact for decision makers and lead to different profit performance.  Further analysis also shows that decision maker's nature of work has an impact on decision making process instead of knowledge.

Copyrights © 2013




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Journal Info
The Indonesian Journal of Accounting Research
Website

Abbrev

ijar

Publisher

Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik

Subject

Economics, Econometrics & Finance

Description

Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. ...