Unstructured Information Environment, Decision Making, Cognitive Styles, and Human Information Processing Capacity

Most researches show that human power in processing information is limited. Also, information structure may influence this process highly.  In this study, to evaluate different decision making methods, a cognitive and behavioral model is used. The fields of this research in the area of territory sub...

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Autores principales: Ali Bayat, Ghodratollah Talebnya, Zahra Poorzamani
Formato: article
Lenguaje:FA
Publicado: Shahid Bahonar University of Kerman 2014
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Acceso en línea:https://doaj.org/article/415299682a7243989e8e94cf8ec2c287
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spelling oai:doaj.org-article:415299682a7243989e8e94cf8ec2c2872021-11-04T19:47:05ZUnstructured Information Environment, Decision Making, Cognitive Styles, and Human Information Processing Capacity2008-89142476-292X10.22103/jak.2014.725https://doaj.org/article/415299682a7243989e8e94cf8ec2c2872014-09-01T00:00:00Zhttps://jak.uk.ac.ir/article_725_32c9510b063763f1d8f28d021eb58a1a.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XMost researches show that human power in processing information is limited. Also, information structure may influence this process highly.  In this study, to evaluate different decision making methods, a cognitive and behavioral model is used. The fields of this research in the area of territory subject to the theory of information overload and processing Brunswick Leans Model is in the behavioral accounting discipline. This research has a quasi-experimental method. In this study, the experimental group of 176 respondents was classified in four dominant styles of directive, analytical, conceptual, and behavioral sense. Also, the study takes a classification of investors with respect to brain dominant style, cognitive complexity, and the tolerance level under uncertainty situation. The evidence revealed that a left-brain dominant style, on average, spends more time to process information. Also, the analytical decision-making style spends more time than the other styles to process information. The evidence, in addition, showed that the left-brain dominant style, on average, takes more information items to process to make decision. Also, the behavioral decision-making style needs the lowest information items to make decisionAli BayatGhodratollah TalebnyaZahra PoorzamaniShahid Bahonar University of Kermanarticlevoluntary disclosuredecision styleslens processing modelvalue relevanceAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 5, Iss 17, Pp 77-95 (2014)
institution DOAJ
collection DOAJ
language FA
topic voluntary disclosure
decision styles
lens processing model
value relevance
Accounting. Bookkeeping
HF5601-5689
spellingShingle voluntary disclosure
decision styles
lens processing model
value relevance
Accounting. Bookkeeping
HF5601-5689
Ali Bayat
Ghodratollah Talebnya
Zahra Poorzamani
Unstructured Information Environment, Decision Making, Cognitive Styles, and Human Information Processing Capacity
description Most researches show that human power in processing information is limited. Also, information structure may influence this process highly.  In this study, to evaluate different decision making methods, a cognitive and behavioral model is used. The fields of this research in the area of territory subject to the theory of information overload and processing Brunswick Leans Model is in the behavioral accounting discipline. This research has a quasi-experimental method. In this study, the experimental group of 176 respondents was classified in four dominant styles of directive, analytical, conceptual, and behavioral sense. Also, the study takes a classification of investors with respect to brain dominant style, cognitive complexity, and the tolerance level under uncertainty situation. The evidence revealed that a left-brain dominant style, on average, spends more time to process information. Also, the analytical decision-making style spends more time than the other styles to process information. The evidence, in addition, showed that the left-brain dominant style, on average, takes more information items to process to make decision. Also, the behavioral decision-making style needs the lowest information items to make decision
format article
author Ali Bayat
Ghodratollah Talebnya
Zahra Poorzamani
author_facet Ali Bayat
Ghodratollah Talebnya
Zahra Poorzamani
author_sort Ali Bayat
title Unstructured Information Environment, Decision Making, Cognitive Styles, and Human Information Processing Capacity
title_short Unstructured Information Environment, Decision Making, Cognitive Styles, and Human Information Processing Capacity
title_full Unstructured Information Environment, Decision Making, Cognitive Styles, and Human Information Processing Capacity
title_fullStr Unstructured Information Environment, Decision Making, Cognitive Styles, and Human Information Processing Capacity
title_full_unstemmed Unstructured Information Environment, Decision Making, Cognitive Styles, and Human Information Processing Capacity
title_sort unstructured information environment, decision making, cognitive styles, and human information processing capacity
publisher Shahid Bahonar University of Kerman
publishDate 2014
url https://doaj.org/article/415299682a7243989e8e94cf8ec2c287
work_keys_str_mv AT alibayat unstructuredinformationenvironmentdecisionmakingcognitivestylesandhumaninformationprocessingcapacity
AT ghodratollahtalebnya unstructuredinformationenvironmentdecisionmakingcognitivestylesandhumaninformationprocessingcapacity
AT zahrapoorzamani unstructuredinformationenvironmentdecisionmakingcognitivestylesandhumaninformationprocessingcapacity
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