ABSTRACT: This paper reviews the information systems and accounting information systems research on the effects of information presentation format on judgment and decision making. We limit our review to static (noninteractive) formats only, where the user cannot manipulate or change the characteristics of the task, including information presentation format. We provide a conceptual framework, describing the role of information presentation in individual decision making. Additionally, we develop an integrated model of information presentation research based upon the theory of cognitive fit, and use the model to summarize the prior literature and provide suggestions for future research.
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American Accounting Association