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Throughput Modeling: Financial Information Used by Decision Makers Vol: 6

Product Details
18 Dec 1997
Emerald Group Publishing Limited
232 pages - 156 x 234 x 14mm
Studies in Managerial and Financial Accounting


This book seeks to offer a fresh perspective on viewing decision making in a modelling form. This modelling perspective is designated a throughput model since it examines an intermediary stage as well as captures parallel processing (as opposed to serial processing). The throughput model depicts the four most important highly significant concepts that portray individuals' decision making processes. Namely, information and the cognitive processes of perception, judgement and decision choice. The philosophical influences such as Kant's, Descartes' and Locke's are discussed in that they help to motivate the understanding of the throughput model. Further, the model not only offers philosophical, psychological and economic foundations, but also forms the basis for accounting and financial information processing. This book is geared to students of accounting, finance, organizational behavior and psychology. Also, certain sections of this text are directed to business people which can assist them in structuring their decision making process.
Prior decision models and extensions; conceptual modeling used in accounting and management; axiomatic development of a decision-making model; comparing prior models with the conceptual model; conceptual modeling examples from accounting, auditing, business executives and the military; implications for financial reporting and managerial decisions; implications for future research using the throughput model.

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