Information inductance and its significance for accounting |
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Authors: | Prem Prakash Alfred Rappaport |
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Institution: | Northwestern University, USA |
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Abstract: | Information inductance is the process whereby the behavior of an individual is affected by the information he is required to communicate. Inductance is seen to be a formally distinct, useful and necessary concept in its own right for an informational approach to the study of behavior in social systems. This is demonstrated by reference to the particular case of accounting information—both for internal reporting in the firm and the firm's external reporting. |
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