Accounting Information Systems and Decentralized Learning

会计信息系统和分散学习

• 批准号: 9009602
• 负责人: James Jordan
• 金额: $ 8.51万
• 依托单位: University of Minnesota-Twin Cities
• 依托单位国家: 美国
• 项目类别: Standard Grant
• 财政年份: 1990
• 资助国家: 美国
• 起止时间: 1990-08-15 至 1993-01-31
• 项目状态: 已结题
• 来源: https://www.nsf.gov/awardsearch/showAward?AWD_ID=9009602&HistoricalAwards=false
• 关键词: Accounting; Information; Systems; Decentralized; Learning

This project is to perform research on the design of management accounting information systems. Accounting information is used by large firms to support budgeting, decision-making, and performance evaluation. The research concerns the design of integrated systems in which managers participate in the budgeting and decision process with the objective of maximizing their performance measures. This project also includes research on models of decentralized decision- making in which individuals attempt to learn their optimal decisions from data generated by past decisions. Simple individualistic learning mechanisms sometimes give rise to unstable interactions among the learning adjustments of different individuals. This research concerns the apparent trade-off between the simplicity of learning mechanisms and the range of environments for which the learning mechanisms coverage to optimality.

该项目是为管理会计信息系统的设计进行研究。 大型公司使用会计信息来支持预算，决策和绩效评估。 该研究涉及综合系统的设计，在该系统中，管理人员参与预算和决策过程，目的是最大程度地提高其绩效指标。 该项目还包括对分散决策模型的研究，其中个人试图从过去的决策产生的数据中学习最佳决策。 简单的个人主义学习机制有时会导致不同个体的学习调整之间的不稳定互动。 这项研究涉及学习机制的简单性与学习机制覆盖到最佳性的环境之间的明显权衡。