呈报格式、个人能力与管理会计信息决策价值:一项定价决策的实验研究  

Presentation Formats,Individual Ability and Management Accounting Information Decision-Making Performance: An Experimental Research on Pricing Decision

作　　者：毛洪涛[1] 何熙琼[1] 苏朦[1] 

机构地区：[1]西南财经大学会计学院,611130

出　　处：《会计研究》2014年第7期67-74,97,共8页Accounting Research

基　　金：国家自然科学基金项目(71172228);教育部新世纪优秀人才支持计划(NCET-09-0658);财政部"全国会计领军(后备)人才(学术类)培养项目";西南财经大学中央高校基本科研业务费专项资金(JBK130508;JBK1407018)的资助

摘　　要：关于管理会计信息有用性的研究中,信息呈报格式对其决策价值的影响一直没有得到一致的结论,可能的原因是没有考虑决策者个人能力的作用。本文通过实验研究的方法讨论了具有不同个人能力水平的决策者在使用不同呈报格式的管理会计报告时决策绩效的差异,实验结果表明个人能力水平高的决策者使用表格格式比使用图形格式的管理会计报告时决策效率更高;个人能力水平低的决策者使用图形格式比使用表格格式的管理会计报告时准确性更高、效率更高。本文的结论表明,为了帮助使用者实现决策绩效最大化,管理会计报告的编制必须考虑决策者个人能力与信息呈报格式之间的适配。With respect to studies on the usefulness of accounting information,whether information presentation format affects the decision- making performance is still an open question. One possible reason of the controversy is that users' individual ability is not taken into account. Using experimental methodology,this paper investigates the difference of decision- making performance of the decision makers with different individual ability when they use management accounting report presented in either a tabular or a graphical format. The experimental results indicate that the decision makers with high individual ability are more efficient when they use tabular management accounting report than they use graphic report. Decision makers with low individual ability are more accurate and more efficient when they use graphic management accounting report than they use tabular report. This result implicates that in order to maximize information users' decision- making performance,firms need to adapt the presentation format of their accounting data to the individual ability of the users.

关 键 词：呈报格式 个人能力 管理会计 决策价值 实验研究 

分 类 号：F234.3[经济管理—会计学]