Criteria for the selection of reporting method
AbstractIdentification of optimal reporting method by analysis requires that a criterion be available for selecting those 'best' practices which are to act as the norms for standardisation. 'Predictive ability' has been suggested as such a criterion. This article argues that 'predictive ability' should be rejected in favour of an overriding economic criterion for the design of reporting methods and information systems. An information system is only valuable as part of a wider system. This article proposes that the wider system in which we are interested must be 'more valuable' in contemplation of change than without it, if changes in information systems are to be justified.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Elsevier in its journal Omega.
Volume (Year): 5 (1977)
Issue (Month): 5 ()
Contact details of provider:
Web page: http://www.elsevier.com/wps/find/journaldescription.cws_home/375/description#description
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Zhang, Lei).
If references are entirely missing, you can add them using this form.