模糊容忍度、認知風格與資訊模糊程度對決策判斷與信心程度之影響

淡江大學機構典藏 > 商管學院 > 會計學系暨研究所 > 研究報告 > Item 987654321/102963

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题名:	模糊容忍度、認知風格與資訊模糊程度對決策判斷與信心程度之影響
其它题名:	The Influence of Ambiguity Tolerance, Cognitive Style, and Information Ambiguity on Decision Judgment and Confidence
作者:	顏信輝
贡献者:	淡江大學會計學系
关键词:	模糊容忍度;認知風格;場地獨立;場地依賴;模糊資訊;決策判斷;ambiguity tolerance;cognitive style;field independent;field dependent;ambiguity information;decision judgment
日期:	2012-08
上传时间:	2015-05-12 15:27:46 (UTC+8)
摘要:	現行財務會計準則公報常出現「高度可能」、「很有可能」、「有可能」等具有模糊性資訊特性用語，使用者面對此等資訊時可能給予不同意義程度之解讀。採用模糊用語表達或許是會計無可避免之本質，但確實也代表了一定程度之模糊性。由於會計與審計人員在許多決策情境下，需仰賴個人主觀評估與所處環境線索（資訊）進行專業判斷，故近年來，國外行為與認知相關之研究開始探討個人的認知特性與人格特質等個人差異變數，對使用會計資訊所作之決策與判斷的影響。會計之目的在提供有用性之資訊供使用者制定審慎之決策，因此資訊之陳述用語（資訊模糊程度）與資訊使用者之個人差異（如：模糊容忍度、認知風格），如何影響資訊使用者解讀模糊性資訊，直接攸關會計功能與決策品質之提升。是故，了解資訊使用者如何解讀與運用此等模糊性會計資訊進行決策，是一個值得探討的議題。因此，本研究將以會計實務上常見之未決訴訟所產生會計處理決策問題（負債準備/或有負債；或有資產），設計2×2×3 之受試者間實驗，探討決策者之人格特質（模糊容忍度）與認知風格如何影響決策者之決策偏好（會計處理方式）。除決策者個人差異可能影響判斷外，不同程度之資訊模糊性（點糢糊、小區間模糊、大區間模糊）亦可能會影響決策者之決策偏好。惟目前國內會計領域尚未見有直接結合模糊容忍度、認知風格與資訊模糊性之研究出現。本研究一併分析模糊容忍度、認知風格與資訊模糊性對決策偏好之可能交互作用，研究發現除對決策者個人差異與資訊模糊性都能提供更深入之分析外，也對人類人格特質與認知風格在處理資訊時所產生之影響提供實證證據，特別是在強調專業判斷之IFRSs 時代更形重要。 The current financial accounting standards often report the terms of “highly possible”, “probable” and “possible” to describe the level of probability. Faced with this information, users may attach different levels of meaning. Vague wordings may be unavoidable in accountancy, but they reveal an inherent ambiguousness. Since accountants and auditors have to rely on individual subjective evaluations and environmental clues to make professional evaluations and take decisions, over recent years researchers abroad in the areas of behavior and cognition have begun to examine the individual thought process, cognitive traits, personality traits, and other individual difference variables and their influence on the use of accountancy information for decision making and evaluation. The purpose of accountancy is to offer usable information necessary for decision making. Therefore, how the level of ambiguity and individual differences influence the interpretation of ambiguous information has a direct impact on improving the functioning of accountancy and the quality of decision making. This research applies problems in processes or decision making arising from pending actions commonly observed in accounting treatment (provisions, contingent liabilities and contingent assets) to produce a 2×2×3 between-subject experimental design which examines how individual personality traits or cognitive styles influence decision making preferences (accounting treatment). Aside from the influence of individual differences on decision making, different levels of information ambiguity (point ambiguity, small range ambiguity, large range ambiguity) can also effect decision making preferences. At present, there is no previous research in Taiwan in the field of accountancy that combines tolerance for ambiguity, cognitive style, and information ambiguity. This research analyzes the possible interplay between tolerance for ambiguity, cognitive style, and information ambiguity and aside from providing an in-depth analysis of individual differences between decision makers and information ambiguity, it also demonstrates the influence of human personality traits and cognitive styles on the processing of information. It’s important both for accounting research and for practice, especially on the age of IFRSs, which emphasized the professional judgment.
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