scholarly journals Pricing Efficiency and Information Use in Risky Markets

1984 ◽  
Vol 66 (5) ◽  
pp. 711-716 ◽  
Author(s):  
Steven T. Buccola
Keyword(s):  
Information Use ◽  
Pricing Efficiency

Information Use in Bayesian Reasoning

2014 ◽  
Author(s):  
Andrew Cohen ◽  
Adrian Staub ◽  
Jade Hedrick
Keyword(s):  
Information Use ◽  
Bayesian Reasoning

Learning Effects and Cell Information Use In Contingency Judgments

1991 ◽  
Author(s):  
Irwin P. Levin ◽  
Shu-Fang Kao ◽  
Edward A. Wasserman
Keyword(s):  
Information Use ◽  
Learning Effects ◽  
Contingency Judgments

Kegunaan Informasi Akuntansi dalam Pengambilan Keputusan Internal oleh Unit Akuntansi Kuasa Pengguna Anggaran (UAKPA)

2017 ◽  
Vol 2 (4) ◽  
pp. 73-91
Author(s):  
Karno Pandu Wibowo
Keyword(s):  
Decision Making ◽  
Accounting Information ◽  
Information Use ◽  
External Factors ◽  
Accrual Accounting ◽  
Related Factors ◽  
Internal Factors ◽  
Level Of Use ◽  
Accrual Basis ◽  
Cash Basis

This study aims to determine the usefulness level of accounting information (on cash basis and accrual basis) in central goverment agencies internal decision-making process. In addition, this study also aims to determine the influence of the organization’s external factors, the organization's internal factors and Individual Actor’s Characteristic Related Factors on the level of use of accounting information in central goverment agencies internal decision making.The research show that  level of accrual accounting information use in the context of internal decision making is high. In addition it showed differences between  level of cash-based accounting information use and accrual-based accounting information use. This study also addressed that the organization’s external factors, the organization's internal factors and individual actor’s characteristic related factors significantly influence both level of accounting information use  on cash basis and accrual basis in the internal decision-making. Except for the organization’s external factors  did not significantly affect the level of accrual accounting information use  in the internal decision-making.   Abstrak Penelitian ini bertujuan untuk mengetahui tingkat kegunaan informasi akuntansi (berbasis kas dan akrual) dalam proses pengambilan keputusan internal Unit Akuntansi Kuasa Pengguna Anggaran (UAKPA). Selain itu penelitian ini juga bertujuan untuk mengetahui pengaruh faktor eksternal organisasi, faktor internal organisasi dan faktor karakteristik individu pengguna terhadap tingkat penggunaan informasi akuntansi dalam pengambilan keputusan internal Unit Akuntansi Kuasa Pengguna Anggaran (UAKPA).Temuan peneliti menunjukan bahwa tingkat penggunaan informasi akuntansi berbasis akrual tinggi dalam rangka pengambilan keputusan internal. Selain itu penelitian menunjukan adanya perbedaan tingkat penggunaan antara informasi akutansi berbasis kas dan informasi akutansi berbasis akrual. Penelitian juga menujukan bahwa faktor eksternal organisasi, faktor internal organisasi dan faktor karakteristik individu pengguna berpengaruh signifikan terhadap tingkat penggunaan informasi akuntansi (berbasis kas dan akrual) dalam pengambilan keputusan internal. Kecuali untuk faktor eksternal organisasi tidak berpengaruh signifikan terhadap tingkat penggunaan informasi akuntansi akrual dalam pengambilan keputusan internal.

Strategically Using Information

2013 ◽  
Author(s):  
Kaushilya G. Weerapura
Keyword(s):  
Graduate Students ◽  
Information Science ◽  
Information Use ◽  
Ongoing Research ◽  
A Performance

Information use is an understudied area within information science thus strategies pertinent to using information remains understudied. However, research implicates strategically using information as a performance booster, especially within academic contexts. This paper reports on an ongoing research on information use strategies of graduate students as they attend to an identified academic task.L’utilisation et les stratégies pertinentes à l’utilisation de l’information demeurent un domaine sous-étudié en science de l’information. Cependant, la recherche implique l’utilisation stratégique de l’information comme stimulant du rendement, particulièrement en contexte scolaire. Cette communication porte sur une recherche en cours sur les stratégies d’utilisation de l’information des étudiants universitaires de 2e et 3e cycle lors d’une tâche scolaire prédéfinie. 

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