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Criteria for the selection of reporting method

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  • Mace, JR
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    Abstract

    Identification 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.

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    Bibliographic Info

    Article provided by Elsevier in its journal Omega.

    Volume (Year): 5 (1977)
    Issue (Month): 5 ()
    Pages: 567-582

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    Handle: RePEc:eee:jomega:v:5:y:1977:i:5:p:567-582

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