An Experimental Study On Accounting Information Reporting Form,Manager Personality Characteristics And Management Accounting Decision

Accounting,as an information system,provides "decision-making useful" accounting information is its foundation and eternal theme.It is obvious that the goal of "making decisions useful" of accounting information applies not only to financial accounting,but also to the management accounting.And the decision-making value of management accounting information is embodied in two aspects: content and form,and the practice of management accounting has been continuously improved in content,while the discussion of management accounting information and auxiliary decision-making in form is still rare.Management accounting information assisted decision-making is to improve management performance by improving information and form,and the improvement of work includes the efficiency and effect of decision-making.Supporting decision-making through management accounting information role to reduce management hindsight(after decision making)uncertainty.The experiment of this paper is mixed design,the report format variable of management accounting report is intra-group design,in addition,the personal personality characteristics of decision makers are controlled as variables.Experimental task is a product pricing decision task.The management accounting report provided to the subjects includes product cost information and sales performance information.Among them,the cost information is generated based on the cost-specific classification under the yield-based cost method(volume-Based Costing)and cost-benefit analysis.The subject information of the management accounting report provides a case in which a product(a building block toy)has been sold and made profitable over the past five quarters and cost and other details,after providing the above information,ask the subjects to make pricing decisions for the next quarter.By taking managers with certain professional level as subjects,this paper studies the decision-making performance of managers when using management accounting reports in different formats(tables vs graphs).