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Material: Ambiguity and accounting: The elusive link between information and decision making;
Author: James G.March/Stanford University
Reflection: this paper argues the theories of choice, as reflected in micro-ecoomics,n-person game theory, or statistical decision theory, are incomplete and potential misleading bases for thinking about and modifying the design of information systems including accounting system. This argument stems from recent behaviorial research on the ambiguities surrounding individual and organizational decision making. It is developed around four single assertions: 1. Contemporary ideas about information engineering tie strategies for seeking, organizing, and utilizing information to ideas of anticipatory, consequential choice as pictured in decision theory, 2. Behavioral studies of decision making in organization indicate that the portrayal of decision making and information found in decision theory ignores or significantly underestimates the ambiguities of choice 3. Analysis of discrepancies theory between the actual behavior of decision makers and the recommendations of decision theory shows that the behavior often introduces elements of good sense not routinely recognized within the theory, so an information system that is closely articulated with choices in the way anticipated by decision theory is often incomplete.4. as a result, the engineering of information might profit from conceptions of decision making and information that blend the traditions of theories of choice with an understanding of the traditions of history, culture, and literature.
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