The rapid growth in the use of automated accounting information systems over the past 30 years has resulted in more accounting information available on a more timely basis to support decision making activities. With this growth in the amount of information available has come alternative modes of information presentation. In order to best support the needs of decision makers, designers of accounting information systems must present the information in such a way that the decision maker can make effective decisions in an efficient manner.

Research has shown that decision makers' decision strategies, and thus decision outcomes, are influenced by the presentation mode, amount of information available and the time allowed for making the decision. Several studies have investigated these task characteristics in isolation or in pairs, yet the impact of the combined effects has not been reported. This study uses signal detection theory to examine the effect of presentation format, information load and time pressure on decision makers' consistent application of a decision rule. While most studies of presentation format and information load have examined decision accuracy, decision consistency is also an important characteristic of the decision process.

The study finds that preferred presentation format may impact decision consistency differently from decision accuracy. It appears that the presence of time pressure leads decision makers to adopt a simple decision rule supported by a simple presentation format, resulting in more consistent decision rule application.

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