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.

本课题是对管理系统的设计进行研究 会计信息系统。 会计信息用于 大型企业支持预算、决策和绩效 评价 本研究涉及集成系统的设计 管理人员参与预算和决策过程的制度 目标是最大限度地提高他们的绩效指标。 这 项目还包括分散决策模型的研究， 个体试图学习他们的最佳决策 从过去决策产生的数据中。 简单的个人主义 学习机制有时会导致不稳定的互动 在不同个体的学习调整中。 这 研究关注的是， 学习机制和环境的范围， 学习机制覆盖到最优。