Human information processing research in accounting: The state of the art in 1982

Abstract Accountant's interest in decision making is resulting in a growing body of research based upon theories and models from the psychology of information processing. This paper presents a classification of information processing variables which have been studied by psychologists which serves as a framework for organizing information processing research in accounting. It then reviews and evaluates the existing accounting literature based upon three research approaches: the lens model, probabilistic judgment, and cognitive style. Finally, directions for future research in this area are suggested.

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