IDEAS home Printed from
   My bibliography  Save this article

Criteria for the selection of reporting method


  • Mace, JR


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.

Suggested Citation

  • Mace, JR, 1977. "Criteria for the selection of reporting method," Omega, Elsevier, vol. 5(5), pages 567-582.
  • Handle: RePEc:eee:jomega:v:5:y:1977:i:5:p:567-582

    Download full text from publisher

    File URL:
    Download Restriction: Full text for ScienceDirect subscribers only

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:jomega:v:5:y:1977:i:5:p:567-582. See general 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: (Dana Niculescu). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.