Screen effect in decision making: An experimental approach to accounting.
Screen; Decision-making; Accounting.
The study examine the screen effect of accounting decision-making. In experiments the medium of presentation are control to observe diferrences around the answers. Participants are requested to solve four tasks involving reading comprehension, memory, graph management, and decision making. The reading comprehension task involve Cloze Procedure (TAYLOR, 1953) with real part of accounting disclosure, the memory task is related to memory spam test, and too uses real information as graph management task. The scores obtained in the tasks will be compared to verify possible differences according to the media and possible inferiority between the scores on screen were lower than on paper.