Throughput modeling: financial information used by decision makers
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | Undetermined |
| Published: |
Greenwich, Conn. <<[u.a.]>>
JAI Press
1997
|
| Series: | Studies in managerial and financial accounting
6 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XVII, 210 S. graph. Darst. |
| ISBN: | 0762303409 |
Staff View
MARC
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Record in the Search Index
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| adam_text | Contents
List of Tables and Figures xi
Acknowledgments xiii
Abstract xv
1. Introduction 1
2. Prior Decision Models and Extensions 9
Behavioral Decision Theory 15
Psychological Decision Theory 1 5
The Problem 1 7
3. Conceptual Modeling Used in Accounting and Management 25
Stage 1 28
Biases Occurring in the Perception Stage 30
Biases Occurring in the judgment Stage 31
8/ases Occurring in the Decision Choice Stage 32
Stage 2 33
Information 34
Stage 3 36
Operational Model 37
No Time Pressures 39
Time Pressures 40
4. Axiomatic Development of a Decision-Making Model 43
Theoretical Model 46
First Phase: Perception 46
Second Phase: Information 48
Third Phase: Judgment 49
Fourth Phase: Decision Choice 49
Mathematical Axioms 50
Conclusion 63
vii
viii / Throughput Modeling
5. Comparing Prior Models with the Conceptual Model 65
Section 1: Integrating Credit Models Using Accounting
Information with Loan Officers Decision Processes 66
Introduction 66
Prior Credit Models 67
The Causal Modeling Process 68
Results and Analysis 74
Implications 75
Conclusions 76
Section 2: Enriching The Lens Model With Intermediary
Variables For Studying Audit Judgment Process 76
Introduction 7b
The Basic and the Enriched Lens Model 78
Throughput Modeling 79
Method 80
6. Conceptual Modeling Examples from Accounting, Auditing,
Business Executives, and the Military 83
Executives Decision Processes Measured in a
Throughput Model 83
The Throughput Model: 85
The Throughput Modeling Approach 86
Line Managers Throughput Model 88
Summary 90
Implications of the Throughput Model 90
Concluding Remarks 92
Modeling Components of Recreation Use and
Organizational Outcomes 93
Variables 94
Methods 95
Results 96
Structural Model 97
Interaction between the Independent Constructs 98
Direct and Indirect Effects 99
Conclusion 99
Perceptions Of Organizational Climate: A Model For
Detecting Imprudent Behaviors 101
Introduction 101
Decision-Making Model of Organization Perceptions 102
Method 104
Sample 105
Contents / ix
Measures 105
Analyses 105
Results 106
Discussion 106
7. Implications for Financial Reporting and Managerial Decisions 109
Auditors 109
Managerial Decisions 112
Conclusions 117
Implications for Decision Support/expert Systems 118
Implications for ES and DSS Design 124
8. Implications for Future Research Using the Throughput Model 127
Recruitment of Personnel And Students 127
Implications For Modeling Union-management
Cooperative Arrangements 128
Implications for Modeling Students Learning Processes 130
Reception and Discovery Learning Methods 131
Students Model of Reception and Discovery Learning 133
Prior Research and Research Objectives 135
Methods 136
Model Testing 137
Specification Model 139
Assessment of Fit 143
Results 143
Discussion 144
Expertise Examined as an Unobservable Variable
Influencing the Audit Planning of an Engagement 148
Expertise Knowledge in Planning the Audit Engagement 149
Experts Role in Problem Solving 151
Background 152
Theoretical Foundation 154
Development of a Causal Model 155
Methods 156
Procedure 157
Analysis 157
Results 157
Discussion and Conclusion 158
9. Summary
Summary of the Throughput Modeling Process 165
First Stage: Perception -» Information 166
x / Throughput Modeling
Second Stage: Perception -» Judgment and
Information - Judgment Pathways 167
Third Stage: Perception -» Decision Choice and
Judgment -» Decision Choice Pathways 168
Appendix A. Extension of the Input-Output Model 171
Task 171
Procedure 172
Estimation of Models 173
Input-Output Model 1 73
Throughput Model 174
Input-Output Model Estimation Results 178
Throughput Model Estimation Results 178
Comparison of the Models 180
Summary 183
References 187
Author Index 199
Subject Index 203
List of Tables and Figures
Tables
Chapter 3
1. Taxonomy of Uncertainty x Event Type x Information Presented 36
2. No Time Pressure 40
3. Time Pressure 40
Chapter 8
1. Intolerant Data 145
2. Tolerant Data 146
3. Summary of Nested Models Tests 147
Figures
Chapter 2
1. Decision Tree Illustrating Probabilities Associated with Alternative
Actions and Outcomes 11
2. Calculation of Subjective Expected Utilities for Alternative Actions
and Outcomes: An A Priori Decomposition of a Person s Judgment
Process 13
3. Decision-Making Process 19
4. Latent Decision-Making Processes Measured by Indicators 22
Chapter 3
1. Auditors Modeling Processes 27
Chapter 4
1. Loan Officers Decision Processes Diagram 47
2. Probability Space Representation of Q = (A, B) 54
3. Joint and Disjoint Sets 57
4. The Case When (P n D) = 0 59
5. The Case When (J n D) = 0 60
6. Path Variables: X, Y, Z, V, and W 60
xi
xii / Throughput Modeling
7. When X = 0 and Z = 0, We Have a Maximum of 12
Combinations 61
8. When X = 0 and V = 0, We Have a Maximum of 12
Combinations 61
9. When W = 0, We Have Only 6 Possible Combinations 62
10. When None of the Paths Leading to D is Zero and (P u J)
Can Be (0), We Have a Maximum of 72 Combinations 62
11. When None of the Paths Leading to D is Zero and (I u J)
Can Be (0), We Have a Maximum of 72 Combinations 63
Chapter 5
1. Decision-Making Process 70
2. Credit Model of Decision Makers Processes 72
3. 79
Chapter 6
1. Executives Decision Processes Diagram 87
Chapter 7
1. Loan Officers Decision Processes Diagram 113
2. Decision Is Made Based Primarily on Perception 114
3. P - J - D The Decision Path Is: Perception to Judgment to
Decision 115
4. I —»• P — D The Decision Process Goes from Information to
Perception to Decision 115
5. I — J — D Decision Path: Information to Judgment to Decision 116
6. P — I - J —» D Perception to Information to Judgment to
Decision 116
7. I - P - J - D Information to Perception to Judgment to
Decision 117
Chapter 8
1. Reception and Discovery Learning Methods Model 132
2. Students Reception and Discovery Learning Processes 134
3. Measurement Model for Decision Makers 138
4. Model of Students Learning Processes 140
5. Students Decision-Making Processes 141
|
| any_adam_object | 1 |
| author | Rodgers, Waymond |
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| dewey-ones | 658 - General management |
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| dewey-sort | 3658.15 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
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| id | DE-604.BV026195033 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T23:07:01Z |
| institution | BVB |
| isbn | 0762303409 |
| language | Undetermined |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-021778302 |
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| physical | XVII, 210 S. graph. Darst. |
| publishDate | 1997 |
| publishDateSearch | 1997 |
| publishDateSort | 1997 |
| publisher | JAI Press |
| record_format | marc |
| series | Studies in managerial and financial accounting |
| series2 | Studies in managerial and financial accounting |
| spelling | Rodgers, Waymond Verfasser aut Throughput modeling financial information used by decision makers Waymond Rodgers Greenwich, Conn. <<[u.a.]>> JAI Press 1997 XVII, 210 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Studies in managerial and financial accounting 6 Entscheidungsprozess (DE-588)4121202-2 gnd rswk-swf Entscheidungsverhalten (DE-588)4113448-5 gnd rswk-swf Kognitives Schema (DE-588)4164480-3 gnd rswk-swf Entscheidungsverhalten (DE-588)4113448-5 s Entscheidungsprozess (DE-588)4121202-2 s Kognitives Schema (DE-588)4164480-3 s DE-188 Studies in managerial and financial accounting 6 (DE-604)BV009653424 6 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021778302&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Rodgers, Waymond Throughput modeling financial information used by decision makers Studies in managerial and financial accounting Entscheidungsprozess (DE-588)4121202-2 gnd Entscheidungsverhalten (DE-588)4113448-5 gnd Kognitives Schema (DE-588)4164480-3 gnd |
| subject_GND | (DE-588)4121202-2 (DE-588)4113448-5 (DE-588)4164480-3 |
| title | Throughput modeling financial information used by decision makers |
| title_auth | Throughput modeling financial information used by decision makers |
| title_exact_search | Throughput modeling financial information used by decision makers |
| title_full | Throughput modeling financial information used by decision makers Waymond Rodgers |
| title_fullStr | Throughput modeling financial information used by decision makers Waymond Rodgers |
| title_full_unstemmed | Throughput modeling financial information used by decision makers Waymond Rodgers |
| title_short | Throughput modeling |
| title_sort | throughput modeling financial information used by decision makers |
| title_sub | financial information used by decision makers |
| topic | Entscheidungsprozess (DE-588)4121202-2 gnd Entscheidungsverhalten (DE-588)4113448-5 gnd Kognitives Schema (DE-588)4164480-3 gnd |
| topic_facet | Entscheidungsprozess Entscheidungsverhalten Kognitives Schema |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021778302&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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