架构效应与模糊效应对会计判断之影响

The Influence of Frame Effect and Ambiguity Effect on Accounting Judgment

摘要:

本研究探讨架构效应与模糊效应对决策偏好之影响。采用实验设计，操弄“信息陈述用语(正面陈述与负面陈述)”与“信息模糊程度(精确信息、大区间模糊与小区间模糊)”。实证结果发现，受试者对或有负债会计处理之决策判断会受到信息陈述用语之影响，采负面陈述时受试者会计处理较为保守。本研究未发现显著之模糊效应，且大区间模糊与小区间模糊对会计判断之影响亦仅出现于正面陈述组。

This study explored the effects of the framing effect and the ambiguity effect on decision preference. Using experimental method, two independent variables “information statement” (positive and negative statements) and the “information ambiguity” (precise, small interval and big interval ambiguity) were tested to determine how they affected the accounting judgment. Empirical results indicated that, the significant framing effect was found. That is, negative statements about the consequences of a decision induced higher levels of conservative than positive statements. However, this study did not find significant ambiguity effect. In addition, the difference of accounting judgment between large and small ambiguity was only found in positive statements.