Accounting Information Aggregation and Managerial Cooperation

2019 ◽  
Vol 32 (3) ◽  
pp. 193-210 ◽  
Author(s):  
Eric Marinich
Keyword(s):  
Experimental Evidence ◽  
Group Decision ◽  
Accounting Information ◽  
Information Aggregation ◽  
Psychology Theory ◽  
Jel Classifications

ABSTRACT Managers in decentralized organizations often face incentives against cooperation. In these situations, accounting information can increase cooperation when it reveals the cooperativeness of other managers' prior actions. The extent to which accounting information reveals other managers' prior actions, however, can depend on its aggregation. This study provides theory-consistent experimental evidence of the effects of accounting information aggregation on managerial cooperation when managers face incentives against cooperation. Based on the psychology theory of non-consequential reasoning, I predict and find that managerial cooperation is higher when accounting information is aggregated than when it is disaggregated. When accounting information is aggregated and does not reveal the cooperativeness of managers' prior actions, individuals frame the decision to cooperate as a group decision and prefer cooperation because it is the only action that leads to the best group outcome. JEL Classifications: D81; M4.

Teleological versus Non-Teleological Perspectives in Financial Statement: The Debate between Chambers and Onida

2017 ◽  
Vol 44 (2) ◽  
pp. 157-179
Author(s):  
Enrico Gonnella ◽  
Lucia Talarico
Keyword(s):  
Accounting Information ◽  
Financial Statement ◽  
Pure Science ◽  
Scientific Debate ◽  
Multiple Realities ◽  
Italian Journal ◽  
Italian Author ◽  
Objective Being ◽  
Chartered Accountants ◽  
Jel Classifications

ABSTRACTThis paper examines the scientific debate that took place in 1973 in the journal Rivista dei Dottori Commercialisti (Italian Journal of Chartered Accountants) between Pietro Onida and Raymond J. Chambers concerning the nature of financial statement information. Our research revealed that Onida was the advocate of a teleological theory of the financial statement, whereas Chambers supported the perfect neutrality of accounting information. Going back to theoretical precedents, the thoughts of the two scholars have different ontological and epistemological assumptions. If, ontologically, Chambers conceives reality as unique and objective, being inspired by the neopositivism of the “received view,” Onida admits the existence of multiple realities by adopting an interpretivist perspective. Epistemologically, the Australian scholar approaches accounting as a pure science by leveraging its deductive moment rather than empirical recognition, whereas the Italian author conceives accounting as an “application science” and adopts a method where the inductive approach prevails.JEL Classifications: M40; M41; M49.

Pythagorean Hesitant Fuzzy Information Aggregation and Their Application to Multi-Attribute Group Decision-Making Problems

2018 ◽  
Vol 29 (1) ◽  
pp. 154-171 ◽  
Author(s):  
Muhammad Sajjad Ali Khan ◽  
Saleem Abdullah ◽  
Asad Ali ◽  
Khaista Rahman
Keyword(s):  
Decision Making ◽  
Fuzzy Set ◽  
Group Decision ◽  
Information Aggregation ◽  
Weighted Averaging ◽  
Hesitant Fuzzy Set ◽  
Fuzzy Information ◽  
New Approach ◽  
Fuzzy Environment ◽  
Multidimensional Evaluation

Abstract In this paper, we introduce the concept of the Pythagorean hesitant fuzzy set (PHFS), which is the generalization of the intuitionistic hesitant fuzzy set under the restriction that the square sum of its membership degrees is ≤1. In decision making with PHFSs, aggregation operators play a key role because they can be used to synthesize multidimensional evaluation values represented as Pythagorean hesitant fuzzy values into collective values. Under PHFS environments, Pythagorean hesitant fuzzy ordered weighted averaging and Pythagorean fuzzy ordered weighted geometric operators are used to aggregate the Pythagorean hesitant fuzzy values. The main advantage of these operators is that they provide more accurate and valuable results. Furthermore, these operators are applied to decision-making problems in which experts provide their preferences in the Pythagorean hesitant fuzzy environment to show the validity, practicality, and effectiveness of the new approach. Finally, we compare the proposed approach to the existing methods.

scholarly journals Generalized Ordered Weighted Simplified Neutrosophic Cosine Similarity Measure for Multiple Attribute Group Decision Making

2020 ◽  
Vol 14 (1) ◽  
pp. 51-62 ◽  
Author(s):  
Jun Ye
Keyword(s):  
Decision Making ◽  
Similarity Measure ◽  
Group Decision Making ◽  
Group Decision ◽  
Information Aggregation ◽  
Cosine Similarity ◽  
Weighted Averaging ◽  
Multiple Attribute ◽  
Special Cases ◽  
Cosine Similarity Measure

The paper proposes a generalized ordered weighted simplified neutrosophic cosine similarity (GOWSNCS) measure by combining the cosine similarity measure of simplified neutrosophic sets (SNSs) with the generalized ordered weighted averaging (GOWA) operator and investigates its properties and special cases. Then, the author develops a simplified neutrosophic group decision-making method based on the GOWSNCS measure to handle multiple attribute group decision-making problems with simplified neutrosophic information. The prominent characteristics of the GOWSNCS measure are that it not only is a generalization of the cosine similarity measure but also considers the associated weights for attributes and decision makers in the aggregation of the cosine similarity measures of SNSs to alleviate the influence of unduly large or small similarities in the process of information aggregation. Finally, an illustrative example of investment alternatives is provided to demonstrate the application and effectiveness of the developed approach.

scholarly journals A Multi-Criteria Group Decision-Making Method with Possibility Degree and Power Aggregation Operators of Single Trapezoidal Neutrosophic Numbers

Symmetry ◽  
2018 ◽  
Vol 10 (11) ◽  
pp. 590 ◽  
Author(s):  
Xiaohui Wu ◽  
Jie Qian ◽  
Juanjuan Peng ◽  
Changchun Xue
Keyword(s):  
Decision Making ◽  
Group Decision Making ◽  
Supplier Selection ◽  
Practical Problem ◽  
Group Decision ◽  
Information Aggregation ◽  
Aggregation Operators ◽  
Previous Approach ◽  
Complex Information ◽  
Evaluation Information

Single valued trapezoidal neutrosophic numbers (SVTNNs) are very useful tools for describing complex information, because of their advantage in describing the information completely, accurately and comprehensively for decision-making problems. In the paper, a method based on SVTNNs is proposed for dealing with multi-criteria group decision-making (MCGDM) problems. Firstly, the new operations SVTNNs are developed for avoiding evaluation information aggregation loss and distortion. Then the possibility degrees and comparison of SVTNNs are proposed from the probability viewpoint for ranking and comparing the single valued trapezoidal neutrosophic information reasonably and accurately. Based on the new operations and possibility degrees of SVTNNs, the single valued trapezoidal neutrosophic power average (SVTNPA) and single valued trapezoidal neutrosophic power geometric (SVTNPG) operators are proposed to aggregate the single valued trapezoidal neutrosophic information. Furthermore, based on the developed aggregation operators, a single valued trapezoidal neutrosophic MCGDM method is developed. Finally, the proposed method is applied to solve the practical problem of the most appropriate green supplier selection and the rank results compared with the previous approach demonstrate the proposed method's effectiveness.

scholarly journals Methods for Multiple-Attribute Group Decision Making with q-Rung Interval-Valued Orthopair Fuzzy Information and Their Applications to the Selection of Green Suppliers

Symmetry ◽  
2019 ◽  
Vol 11 (1) ◽  
pp. 56 ◽  
Author(s):  
Jie Wang ◽  
Hui Gao ◽  
Guiwu Wei ◽  
Yu Wei
Keyword(s):  
Decision Making ◽  
Group Decision Making ◽  
Group Decision ◽  
Information Aggregation ◽  
Aggregation Operators ◽  
Uncertain Information ◽  
Multiple Attribute ◽  
Green Suppliers ◽  
Interval Valued ◽  
Selection Of

In the practical world, there commonly exist different types of multiple-attribute group decision making (MAGDM) problems with uncertain information. Symmetry among some attributes’ information that is already known and unknown, and symmetry between the pure attribute sets and fuzzy attribute membership sets, can be an effective way to solve this type of MAGDM problem. In this paper, we investigate four forms of information aggregation operators, including the Hamy mean (HM) operator, weighted HM (WHM) operator, dual HM (DHM) operator, and the dual-weighted HM (WDHM) operator with the q-rung interval-valued orthopair fuzzy numbers (q-RIVOFNs). Then, some extended aggregation operators, such as the q-rung interval-valued orthopair fuzzy Hamy mean (q-RIVOFHM) operator; q-rung interval-valued orthopairfuzzy weighted Hamy mean (q-RIVOFWHM) operator; q-rung interval-valued orthopair fuzzy dual Hamy mean (q-RIVOFDHM) operator; and q-rung interval-valued orthopair fuzzy weighted dual Hamy mean (q-RIVOFWDHM) operator are presented, and some of their precious properties are studied in detail. Finally, a real example for green supplier selection in green supply chain management is provided, to demonstrate the proposed approach and to verify its rationality and scientific nature.

Do Donors Discount Low-Quality Accounting Information?

2012 ◽  
Vol 88 (3) ◽  
pp. 1041-1067 ◽  
Author(s):  
Michelle H. Yetman ◽  
Robert J. Yetman
Keyword(s):  
Accounting Information ◽  
Financial Data ◽  
Data Availability ◽  
Fund Balances ◽  
Complex Methods ◽  
Jel Classifications

ABSTRACT Prior research finds that donors reward nonprofits that report larger program ratios with more donations and that program ratios frequently are subject to intentional manipulation as well as unintentional errors. We examine how donors react to low-quality ratios. We find that the average donor discounts ratios that are inflated by only the simplest and most observable of methods. We then examine the effect of financial data availability on the average donor's ability to unravel inflated ratios by using the historical shift in data availability that occurred in 1997 and 1998. We find that donors began to discount ratios only after 1998. Finally, we examine whether the discount applied to program ratios varies across donor sophistication (measured as the percentage of fund balances with restrictions) and find that sophisticated donors apply incrementally larger discounts to inflated ratios and discount ratios that are inflated by more complex methods. JEL Classifications: G1; G18; G3; G38; L3; L30; L31; M4; M41; M43; M48 Data Availability: The data are available from public sources identified in this study.

scholarly journals Interval-Valued Hesitant Fuzzy Multiattribute Group Decision Making Based on Improved Hamacher Aggregation Operators and Continuous Entropy

2017 ◽  
Vol 2017 ◽  
pp. 1-20 ◽  
Author(s):  
Jun Liu ◽  
Ning Zhou ◽  
Li-Hua Zhuang ◽  
Ning Li ◽  
Fei-Fei Jin
Keyword(s):  
Decision Making ◽  
Group Decision Making ◽  
Group Decision ◽  
Information Aggregation ◽  
Aggregation Operators ◽  
Weighted Averaging ◽  
Fuzzy Information ◽  
Ordered Weighted Averaging ◽  
Cowa Operator ◽  
Interval Valued

Under the interval-valued hesitant fuzzy information environment, we investigate a multiattribute group decision making (MAGDM) method with continuous entropy weights and improved Hamacher information aggregation operators. Firstly, we introduce the axiomatic definition of entropy for interval-valued hesitant fuzzy elements (IVHFEs) and construct a continuous entropy formula on the basis of the continuous ordered weighted averaging (COWA) operator. Then, based on the Hamachert-norm andt-conorm, the adjusted operational laws for IVHFEs are defined. In order to aggregate interval-valued hesitant fuzzy information, some new improved interval-valued hesitant fuzzy Hamacher aggregation operators are investigated, including the improved interval-valued hesitant fuzzy Hamacher ordered weighted averaging (I-IVHFHOWA) operator and the improved interval-valued hesitant fuzzy Hamacher ordered weighted geometric (I-IVHFHOWG) operator, the desirable properties of which are discussed. In addition, the relationship among these proposed operators is analyzed in detail. Applying the continuous entropy and the proposed operators, an approach to MAGDM is developed. Finally, a numerical example for emergency operating center (EOC) selection is provided, and comparative analyses with existing methods are performed to demonstrate that the proposed approach is both valid and practical to deal with group decision making problems.

Accounting Information, Aggregation, and Discriminant Analysis

2000 ◽  
Vol 46 (6) ◽  
pp. 790-806 ◽  
Author(s):  
Anil Arya ◽  
John Fellingham ◽  
Doug Schroeder
Keyword(s):  
Discriminant Analysis ◽  
Accounting Information ◽  
Information Aggregation

scholarly journals Some q-Rung Picture Fuzzy Dombi Hamy Mean Operators with Their Application to Project Assessment

Mathematics ◽  
2019 ◽  
Vol 7 (5) ◽  
pp. 468 ◽  
Author(s):  
Jiahuan He ◽  
Xindi Wang ◽  
Runtong Zhang ◽  
Li Li
Keyword(s):  
Decision Making ◽  
Fuzzy Numbers ◽  
Group Decision ◽  
Information Aggregation ◽  
Aggregation Operators ◽  
Uncertain Information ◽  
Project Assessment ◽  
Fuzzy Environment ◽  
Picture Fuzzy Set ◽  
Fuzzy Aggregation

The recently proposed q-rung picture fuzzy set (q-RPFSs) can describe complex fuzzy and uncertain information effectively. The Hamy mean (HM) operator gets good performance in the process of information aggregation due to its ability to capturing the interrelationships among aggregated values. In this study, we extend HM to q-rung picture fuzzy environment, propose novel q-rung picture fuzzy aggregation operators, and demonstrate their application to multi-attribute group decision-making (MAGDM). First of all, on the basis of Dombi t-norm and t-conorm (DTT), we propose novel operational rules of q-rung picture fuzzy numbers (q-RPFNs). Second, we propose some new aggregation operators of q-RPFNs based on the newly-developed operations, i.e., the q-rung picture fuzzy Dombi Hamy mean (q-RPFDHM) operator, the q-rung picture fuzzy Dombi weighted Hamy mean (q-RPFDWHM) operator, the q-rung picture fuzzy Dombi dual Hamy mean (q-RPFDDHM) operator, and the q-rung picture fuzzy Dombi weighted dual Hamy mean (q-RPFDWDHM) operator. Properties of these operators are also discussed. Third, a new q-rung picture fuzzy MAGDM method is proposed with the help of the proposed operators. Finally, a best project selection example is provided to demonstrate the practicality and effectiveness of the new method. The superiorities of the proposed method are illustrated through comparative analysis.

scholarly journals Rough-Number-Based Multiple-Criteria Group Decision-Making Method by Combining the BWM and Prospect Theory

2020 ◽  
Vol 2020 ◽  
pp. 1-16
Author(s):  
Fan Jia ◽  
Xingyuan Wang
Keyword(s):  
Decision Making ◽  
Prospect Theory ◽  
Group Decision Making ◽  
Group Decision ◽  
Programming Model ◽  
Weighting Function ◽  
Information Aggregation ◽  
Criteria Weights ◽  
Multicriteria Group Decision Making ◽  
Novel Method

Multicriteria group decision-making (MCGDM) problems have been a research hotspot in recent years, and prospect theory is introduced to cope with the risk and imprecision in the process of decision-making. To guarantee the effectiveness of information aggregation and extend the feasibility of prospect theory, this paper proposes a novel decision-making approach based on rough numbers and prospect theory to solve risky and uncertain MCGDM problems. Firstly by combining rough numbers and the best-worst method (BWM), we construct a linear programming model to calculate rough criteria weights, which are defined by lower limitations and upper limitations. Then for the imprecision of value function and weighting function in prospect theory, we propose a novel method with the aid of combining rough numbers and prospect theory to handle the risk in decision-making problems. Finally, a numerical example involving investment is introduced to illustrate the application and validity of the proposed method.

Sign in / Sign up

Export Citation Format

Share Document