Do digital reporting formats assist professional users in overcoming functional fixation in recognition versus disclosure?
Ghani, Erlane , Laswad, F. , & Tooley, Stuart (2008) Do digital reporting formats assist professional users in overcoming functional fixation in recognition versus disclosure? In British Accounting Association Annual Conference, 1-3 April 2008, Blackpool. (Unpublished)
This study examines whether digital presentation formats address the concern over functional fixation in recognition versus disclosure in the reporting of financial information. The literature indicates that the presentation of financial information through either recognition in the financial statements or disclosure in the notes to the financial statements often creates functional fixation where users of financial statements fail to adjust for differences in accounting methods. This leads users of financial statements to judge identical financial situations as different because they are accounted for by different accounting methods.
It has been suggested that the use of appropriate digital presentation formats may alleviate functional fixation. Using an experimental design involving professional users, the results show that functional fixation exists in the judgment stage but not in the other stages of information processing (information acquisition, evaluation and weighting). Presentation formats affect the information evaluation stage but not other stages. This suggests that presentation formats do not fully solve the concern about recognition versus disclosure (functional fixation) in information processing. In general, the results indicate current technology may not be able to reduce functional fixation in evaluating financial information prepared in accordance with different accounting techniques.
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|Item Type:||Conference Paper|
|Keywords:||Presentation format, Functional fixation, Digital reporting|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Financial Accounting (150103)|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School|
Current > Schools > School of Accountancy
|Copyright Owner:||Copyright 2008 the authors.|
|Deposited On:||02 Mar 2009 16:00|
|Last Modified:||11 Aug 2011 01:26|
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