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      • 04. LECTURERS ACADEMIC ACTIVITIES
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      THE IMPACT OF INFORMATION PRESENTATION FORMATS AND TYPES DECISION PERFORMANCE : AN EXPERIMENTAL STUDY OF COST-BASED DECISION MAKING

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      Date
      2011-01
      Author
      EKAARI, DYAH
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      Abstract
      Abstract: This study examines the impact ofcost information presentotionformats and types on decision performance using an experimental method. Using a customer proJitability report generated from dctivily-based costing presented in tabular or graphical format and digital or manual type, subjects in this experiment have the task to delermine price, which can inJluence company profitability. The design used in the experiment is 2X2X2 between subjecls, with 60 managers in afood manufacturing industry as participants. Theresults show that information presented digilally or manually in the format of tabular or graphical has significant impact for decision makers and lead to different profit performance. Further analysis also shows that decision maker's nature ofwork has an impact on deckion making process instead of lmowledge.
      URI
      http://repository.umy.ac.id/handle/123456789/28244
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