회계정보의 표현양식이 의사결정자의 예측정확성에 미치는 영향에 관한 연구

A Study on the Level of Correctness of Decision Making using two Alternative Information Presenting Methods

The purpose of this study is to investigate the level of correctness accounting information with the two alternative forms of presenting information outputs. Specifically two different methods of presenting accounting information, the table form and the graphical form were employed to test the level of correctness of the accounting information user's decision making. Using college students as a surrogate decision maker, this research have found that there is no statistically significant difference in the correctness of decision making between the two groups, one group using the table form of accounting information and another group using the graphical form of accounting information.