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Caracteristiques De L'Information, Surcharge D'Informations Et Qualite De La Decision

  • Philémon Rakotonjanahary

    (Service de l'enseignement des sciences comptables - HEC MONTRÉAL)

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    Dans un contexte de surcharge d'informations, la psychologie cognitive nous apprend que le fait d'augmenter la quantité d'information disponible nuit à la qualité de la décision. Mais il est plus subtil de faire la distinction entre données pertinentes, redondantes et non pertinentes et d'examiner leurs effets respectifs sur la qualité de la décision. L'auteur pose l'hypothèse selon laquelle seules les données redondantes nuisent à la qualité de la décision. L'auteur s'est livré à une expérience dans le cadre de laquelle les sujets simulaient une décision de prêt commercial. La quantité de données disponibles a été manipulée de façon qu'elle soit faible, moyenne ou élevée, ce qui a donné lieu à trois versions de la demande de crédit. Les prêteurs prévoyaient la santé financière de six entreprises emprunteuses. L'expérience a permis de constater que l'augmentation de la quantité de données redondantes nuit à la qualité de la décision. Les résultats obtenus suggèrent qu'une stratégie d'information possible consiste à cibler les utilisateurs et à leur fournir seulement les données pertinentes à leur tâche. Les résultats démontrent aussi l'utilité des aides à la décision dans un contexte de surcharge d'informations.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/45/25/PDF/RAKOTON.PDF
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    Paper provided by HAL in its series Post-Print with number halshs-00584525.

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    Date of creation: May 2002
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    Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
    Handle: RePEc:hal:journl:halshs-00584525
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584525/en/
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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    1. Snowball, Doug, 1980. "Some effects of accounting expertise and information load: An empirical study," Accounting, Organizations and Society, Elsevier, vol. 5(3), pages 323-338, July.
    2. Chewning, Eugene Jr & Harrell, Adrian M., 1990. "The effect of information load on decision makers' cue utilization levels and decision quality in a financial distress decision task," Accounting, Organizations and Society, Elsevier, vol. 15(6), pages 527-542.
    3. Iselin, Errol R., 1988. "The effects of information load and information diversity on decision quality in a structured decision task," Accounting, Organizations and Society, Elsevier, vol. 13(2), pages 147-164, March.
    4. Gilliland, Stephen W. & Schmitt, Neal, 1993. "Information Redundancy and Decision Behavior: A Process Tracing Investigation," Organizational Behavior and Human Decision Processes, Elsevier, vol. 54(2), pages 157-180, March.
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