會計의 人的情報處理硏究에서 規範的 模型의 利用

Abstract

회계조사의 주요 목적은 회계정보이용자 혹은 전문회계인에 의해서 이루어지는 의사결정을 향상시키는 데 있다. 회계에서 人的情報處理硏究(HIPA)가 인간의 정보처리에 대한 評價와 記述을 하는데 공헌을 하고 있다. 이러한 정보처리에 대한 지식은 代替的인 會計情報시스템의 효과를 설명하고 예측하는데 용이하게 한다. 또한 그러한 연구는 제거되어야 할 정보처리 오류나 비효율성을 지적해 주고 있다 規範的 模型의 사용이 오류나 비효율성에 대해서 공헌하고 있다.

One goal of most accounting research is to improve decisions made by users of accounting information and accountants. Human information processing research in accounting (HIPA) can contribute to this goal by generating descriptions and evaluations of the decision processes of these individuals. Knowledge about these processes facilities explanations and predictions of the effects of alternative accounting information systems. and it may identify information processing errors or inefficiencies that can be eliminated. The use of normative models contributes to these errors and inefficiencies.

One goal of most accounting research is to improve decisions made by users of accounting information and accountants. Human information processing research in accounting (HIPA) can contribute to this goal by generating descriptions and evaluations of the decision processes of these individuals. Knowledge about these processes facilities explanations and predictions of the effects of alternative accounting information systems. and it may identify information processing errors or inefficiencies that can be eliminated. The use of normative models contributes to these errors and inefficiencies.