Forthcoming in Psychological Reports
Rapid growth of automated accounting information systems has resulted in the availability of more accounting information on a more timely basis to support decisionmaking activities. To best support the needs of decisionmakers, designers of accounting information systems must present the information in such a way that decisionmakers can make effective decisions in an efficient manner. Research has shown that decisionmakers' strategies, and thus outcomes, are influenced by the amount of information available for making the decision. Existing studies of the effects of information load on decisionmaking employ at least two definitions of information load and often examine only accuracy of decisions. This study uses signal detection theory to examine the effect of both definitions of information load on decisionmakers' consistent application of a decision rule. The study finds that consistency of decisions is a function of the time allowed per cue, not the number of cues available. However, the relationship is not increasing, but instead is U-shaped.
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