首页 | 本学科首页   官方微博 | 高级检索  
     检索      


Design of economic information. A pilot study of accounting information in decision-making processes
Authors:Bo   hlm  r  Lars L  nnstedt
Institution:  a Department of Economics, The Swedish University of Agricultural Science, Uppsala, Sweden b Department of Forest Products and Markets, The Swedish University of Agricultural Science, Uppsala, Sweden
Abstract:Accounting information is developed for an analytic decision-making process, whereas many farmers use an intuitive process. The aim is to determine the decisions and parts of the decision-making that farmers use for accounting information, and to what extent accounting information would be more useful if it was designed to fit the decision-making process used. A limited sample of milk-producing farmers in Uppsala County, Sweden, was studied. For detecting scale problems, the values of the financial statement were of primary importance and the design of the profit and loss statement was of secondary importance. For detecting efficiency problems, the values of the profit and loss statement were most important, the content of the commentary information was the second most important, and the design of the financial statement was the third most important. Farmers using an intuitive decision-making process perceived problem detection to be easier if the information was designed to fit the intuitive process. However, farmers using an analytic decision-making process did not perceive problem detection to be easier if the accounting information was designed to fit the analytic process. Also they valued the information designed for the intuitive process.
Keywords:accounting  farmers  decision-making  financial statement  problem detection  profit and loss statement
本文献已被 InformaWorld 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号