scholarly journals Determinants of judgment and decision making quality: the interplay between information processing style and situational factors

2015 ◽  
Vol 6 ◽  
Author(s):  
Shahar Ayal ◽  
Zohar Rusou ◽  
Dan Zakay ◽  
Guy Hochman
Keyword(s):  
Decision Making ◽  
Information Processing ◽  
Judgment And Decision Making ◽  
Situational Factors ◽  
Processing Style

Contextual Features of Tax Decision-Making Settings

1999 ◽  
Vol 21 (s-1) ◽  
pp. 63-73 ◽  
Author(s):  
Anne M. Magro
Keyword(s):  
Decision Making ◽  
Information Processing ◽  
Tax Planning ◽  
Judgment And Decision Making ◽  
Contextual Features ◽  
Tax Professionals ◽  
Planning Condition ◽  
Tax Research ◽  
Planning Problems

Prior research in psychology and accounting suggests that features of the decision-making task and context affect information processing, yet the decision-making context is often ignored in tax judgment and decision-making research. Two primary decision contexts in the tax setting are planning and compliance. If these two contexts differ on significant features, the information processing of tax professionals in the settings also is likely to differ. An analysis of the characteristics of tax planning and compliance contexts suggests that planning problems are generally characterized by greater complexity, ambiguity, and justifiability demands than are compliance problems. Experienced tax professionals' knowledge of these differences in complexity, ambiguity, and justifiability demands of problems in the planning and compliance contexts was tested in an experiment in which decision-making context was manipulated. Each participant rated the complexity, ambiguity, and justifiability demands of six research cases. As predicted, participants in the planning condition rated the cases as higher in complexity, ambiguity, and justifiability demands than did participants in the compliance condition. Behavioral implications of these differences were demonstrated in that managers in the planning context budgeted significantly more time for staff to complete tax research than did those in the compliance context.

Information processing style and decision making

1999 ◽  
Vol 20 (3) ◽  
pp. 407-420 ◽  
Author(s):  
Nancy H. Leonard ◽  
Richard W. Scholl ◽  
Kellyann Berube Kowalski
Keyword(s):  
Decision Making ◽  
Information Processing ◽  
Processing Style

The Development of Judgment and Decision Making During Childhood and Adolescence

2002 ◽  
Vol 11 (4) ◽  
pp. 145-149 ◽  
Author(s):  
Janis E. Jacobs ◽  
Paul A. Klaczynski
Keyword(s):  
Decision Making ◽  
Information Processing ◽  
Judgment And Decision Making ◽  
Childhood And Adolescence ◽  
Apparent Contradiction ◽  
Developmental Theories ◽  
Normative Models

Research on adult judgment and decision making has focused on deviations from normative models, demonstrating biases and reliance on heuristic shortcuts, thus presenting a very different picture than developmental theories that describe a unidirectional progression toward greater logic and efficiency. Recent research related to this apparent contradiction indicates that children develop competencies to reason effectively and make normative decisions, but also develop biased judgment strategies that are used inappropriately in some situations. We suggest potential explanations for the findings, highlighting the need to consider models that incorporate development in both experiential and analytic information processing systems.

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