- 學位論文
會計資訊之架構與模糊性對決策偏好的影響
The influence of accounting information frame and ambiguity on decision-making preferences
摘要
行為科學研究發現，相同經濟意義之資訊若採不同之陳述用語，可能會系統性的影響決策者之風險偏好。此外，人們在不確定性環境下的決策行為，常基於對事件發生可能性的信念進行判斷。本研究整合兩項人類處理資訊之認知特性 (架構效應與模糊效應)，探討其對決策風險偏好之影響。本研究設計兩個不確定性決策問題個案，透過二個受試者間實驗與一個受試者內實驗，操弄「資訊陳述用語 (區分正面陳述資訊與負面陳述資訊兩個處理水準)」與「資訊模糊程度 (區分精確資訊與區間模糊資訊二個處理水準)」，以檢測決策資訊之架構與模糊性對決策偏好影響。實證結果發現，不同的決策問題表徵方式會產生風險偏好相反之架構效應：在風險選擇架構型態下，決策方案採負面陳述，較採正面陳述，將使決策者形成更高程度之風險追求。而在屬性架構型態下，決策方案採負面陳述，較採正面陳述，將使決策者形成更高程度之風險規避。然而，模糊規避現象則僅在部分特定情況下方會發生，故整體實驗結果顯示，架構效應之堅韌性高於模糊效應。此外，本研究亦發現審計人員與會計人員之實務經驗可減緩架構效應與模糊效應之發生。
並列摘要
Behavioral science studies show that a decision maker’s preference is systematically affected by alternative methods of stating economic information, regardless of the fact that the use of this information will result in the same outcome. Furthermore, people commonly make decisions based on their beliefs about the likelihood of a certain event occurring. This study explores the effects of two cognitive characteristics of human information processing (the framing effect and the ambiguity effect) on decision risk preference. In this study, uncertain decisions regarding accounting information were examined using one within-subjects experiment and two between-subjects experiments. The independent variables were “information statements” (including both positive and negative statements) and “information ambiguity” (including precise and interval ambiguity). This study manipulated these variables in an attempt to determine how risk preference in decision makers was affected. Empirical results indicated that, the framing effect fulfilled predicted outcomes for two framing types. In the risky choice framing: negative statements about the consequences of a decision plan induced higher levels of risk seeking than positive statements concerning the same plan. In the attribute framing: negative statements about the consequences of a decision plan induced higher levels of risk aversion than positive statements concerning the same plan. However, the ambiguity aversions occured only in specific circumstances. In addition, this paper also found that practical experience of auditors and accountants mitigate the effects of framing and ambiguity on decision making.