Showing papers by "Danny Miller published in 1975"
TL;DR: This article attempts to expand and clarify the discussions in the literature on complexity theory applied to accounting via two central assertions: affecting the cognitive conceptual level of an individual through the financial reporting system can be accomplished not only by varying the immediate information load, but also, in the long run, by modifying the types of information and the mode of user-system interface.
Abstract: This article attempts to expand and clarify the discussions in the literature on complexity theory applied to accounting via two central assertions:
(a) affecting the cognitive conceptual level of an individual through the financial reporting system can be accomplished not only by varying the immediate information load, but also, in the long run, by modifying the types of information and the mode of user-system interface. In other words, a properly designed accounting information system can have developmental cognitive effects in both the short and long run.
(b) attempting to maximize the conceptual level of the decision maker is not always desirable. In certain types of environments, a high conceptual level actually impedes appropriate decision making. Therefore, the appropriate conceptual level must be related to the type of decision being made as well as to the type of decision maker.
23 citations
01 Aug 1975
TL;DR: A method for studying the determinants of strategy making behavior using data obtained from case studies is presented and several preliminary findings arrived at using a Q-type factor analysis of the cases are presented.
Abstract: Strategy formulation is defined as the process employed by executives to adjust the organization and its activities to the environment. Strategies are said to be goal oriented streams of decisions....
12 citations