會計資訊之架構效應--決策類型,心理機制與除誤方法__臺灣人文及社會科學引文索引資料庫

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題名：	會計資訊之架構效應--決策類型,心理機制與除誤方法
作者：	顏信輝
作者(外文)：	Yen, Sin-Hui
校院名稱：	國立臺灣大學
系所名稱：	會計學研究所
指導教授：	杜榮瑞連韻文
學位類別：	博士
出版日期：	1999
主題關鍵詞：	架構效應；除誤方法；展望理論；機率性心智模型；模糊過程理論；聯結論模型；後果顯著效應；反應模式；framing effect；debiasing method；prospect theory；probabilistic mental model；fuzzy-trace theory；associative model；outcome salience effect；response mode
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:0 共同引用:0 點閱:59

"架構效應"（framing effect）係指人們之選擇行為，會受到因對問題所作之不同陳述或框架方式之誘導，產生有系統之偏好改變現象。根據對會計及審計文獻所作之回顧，顯示過去研究所發現之不同架構效應現象，可以歸因於各研究所採用之決策類型（多種方案選擇決策或特定標的信念決策）不同所致。本論文除了由不同決策類型出發，以區別不同種類之架構效應外，也分析並比較產生不同決策類型架構效應之可能心理歷程。基於對產生架構效應之心理機制的實證發現，本論文進一步提出並測試在不同決策類型下，相關架構效應之除誤方法。
針對多種方案選擇決策之架構效應，本論文以大學生及來自不同產業之經理人員為受試者，進行四個實驗。此四個實驗分別採企業經營之資本預算決策，及個人財產決策為題材，設計相關之實驗材料。研究結果發現在企業經營與私人財產決策下，不同經驗之受試者均呈現如Tversky與Kahneman（1981）提出之架構效應：利得陳述誘導受試者規避風險，損失陳述則誘導受試者追求風險。然而，對企業經營決策而言，受試者呈現風險態度逆轉之雙向性架構效應；對個人財產決策而言，受試者呈現風險態度改變（但不逆轉）之規避風險單向性架構效應。本論文進一步測試三個心理學理論（展望理論、機率性心智模型與模糊過程理論），對此決策類型架構效應之解釋力，實驗發現以機率性心智模型最具解釋能力。根據機率性心智模型之精神所設計的完整資訊，亦能有效緩和架構效應。
針對特定標的信念決策之架構效應，本論文亦以大學生與企業經理人員為受試者，進行三個實驗，實驗題材為企業經營之資本預算決策。實驗結果指出受試者呈現風險態度改變之追求風險單向性架構效應。在三個可能之心理學解釋理論（展望理論、聯結論模型與後與後果顯著效應）中，本論文發現以聯結論模型對此決策類型之架構效應最具解釋能力。根據聯結論模型精神所設計之完整資訊，與根據標準表徵觀念所提出之資訊格式，均可有效緩和此類型決策之架構效應。
最後，本論文之七個實驗結果指出，經驗與反應模式（選擇或評估/判斷）均不致重大影響架構效應發現。此外，受試者之決策信心程度，亦不受資訊陳述方式之影響。

以文找文

A review of accounting and auditing literature suggests that the differential framing effects in prior research may be attributed to the fact that different decision types (i.e., choices between two alternatives vs. preference on a specific target) were utilized in various studies. In addition to distinguishing the framing effects from one decision type to another, this dissertation investigates various theories of the psychological processes underlying these framing effects. This dissertation further proposes and tests the debiasing methods corresponding to the framing effects of different decision types.
Four experiments, using undergraduate students and senior managers in various industries, were conducted to examine the framing effect of the "choice" decision type. Two scenarios involving business capital budgeting and personal money decisions were developed as experimental material. Consistent with Tversky and Kahneman''s (1981) finding, framing effects existed across different subjects and scenarios. However, subjects exhibited a bidirectional framing effect for business capital budgeting decisions while they exhibited a unidirectional framing effect for personal money decisions. Further, among the three theories (i.e., prospect theory, fuzzy-trace theory, and probabilistic mental model), the probabilistic mental model (PMM) explained the observed behavior best. The validity of PMM was further examined by providing subjects with "complete" information. The results indicated that no framing effects emerged when complete information was offered.
Three additional experiments with undergraduates and senior managers as subjects were conducted to investigate framing effects of the "preference" decision type. The experimental material involved business capital budgeting only. The results indicated that unidirectional framing effects existed. Among the three theories (i.e., prospect theory, associative model, and the outcome salience effect), the associative model explained the observed behavior best. Providing subjects with either complete information or standard representation was found to mitigate framing effects. This further confirmed the descriptive validity of the associative model.
Finally, in the above seven experiments, experience and response mode（choice vs. rating/judgment） were found to have no significant impact on framing effects.

以文找文

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