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題 名 | 從資訊處理觀點探討領域知識對管理者應用財務資訊行為之影響=The Effects of Domain Knowledge on Managers' Financial Information Application Behavior: An Information Processing Perspective |
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作 者 | 朱博湧; 林裕淩; 黃俊源; | 書刊名 | 資訊管理展望 |
卷 期 | 9:1 2007.06[民96.06] |
頁 次 | 頁1-23 |
分類號 | 494.542 |
關鍵詞 | 心智模式; 領域知識; 行為會計; 原案分析法; 人類問題解決; Mental model; Domain knowledge; Behavioral accounting; Protocol analysis method; Human problem-solving; |
語 文 | 中文(Chinese) |
中文摘要 | 為了有效率的制定決策,管理者經常要花費很多的時間來重新建構所獲得的資訊,本研究利用心理學家研究人類行為時,經常採取之原案分析(protocol analysis)方法,嘗試探討管理者在使用財務資訊時的心智歷程中,管理者的專業背景與財務經驗多寡,是否影響其財務資訊使用之行為。實驗結果顯示,同時具有財務資訊處理能力與領域知識的管理者,他們在過濾無用資訊以解決非結構性問題的能力上,確實較其他僅具備領域知識,或甚至亦未具備領域知識者更有效率;而即便只具備領域知識者,其解題品質也高過於未具備領域知識者,這說明了領域知識對於企業經營管理具有相當程度的重要性。決策者是否具備領域知識與財會背景,在使用財務資訊模式之決策者行為有顯著之差異;領域知識與財會背景具過濾不相關資訊之功能,冀望能以此實證結果為指引,推論出運用財務資訊,改善決策品質的各種可能途徑,以縮短財務資訊與管理者認知之間的差距,提升決策績效。 |
英文摘要 | Managers usually have to spend a lot of time in restructuring enormous data to meet their needs for effective decision making. For the reason, several financial scholars have been motivated to study “behavioral finance” or “behavioral accounting” lately, so more efficient ways to organize and present information to facilitate managers’ decision making. In this study, the protocol analysis method generally used to study human behavior by psychologists is adopted to identify manager’s financial information application behavior. Two factors, domain knowledge and professional financial working experience which might influence the human financial information processing behavior, are structuralized in the research design. The empirical results suggest that domain knowledge and professional working experience function as a filter to screen out unrelated data to facilitate decision makers’ efficient information process. |
本系統中英文摘要資訊取自各篇刊載內容。