New insights on how a manager's thinking shapes the information they value.
This study shows that a person’s cognitive makeup, especially their tolerance for ambiguity, influences how much and what kind of information they consider important for their job. The findings suggest that information users are not the same, and their traits can affect decision making in practical settings.
The work explores whether managers’ cognitive characteristics determine which information they prize. In a field study with sales managers, the researchers examine how intolerance of ambiguity relates to preferences for information that is more certain, concrete, or readily interpretable. The results highlight important patterns for accounting researchers and for designing information systems used by administrators.
What you’ll experience in this book:
- How ambiguity tolerance can shift the amount of information a person finds important
- Which types of information (future vs. current, financial vs. behavioral) are rated differently by readers with different cognitive traits
- How these insights might influence the design of information systems and managerial decision making
Ideal for readers of accounting research, information systems, and managerial decision making who want to understand how individual differences affect information use.