The ExperimentOVERVIEW The experiment concerned: (1) The extent to whi terjemahan - The ExperimentOVERVIEW The experiment concerned: (1) The extent to whi Bahasa Indonesia Bagaimana mengatakan

The ExperimentOVERVIEW The experime

The Experiment
OVERVIEW
The experiment concerned: (1) The extent to which individual decision makers change their decision processes after the occurrence of an accounting change, as evidenced by the effect of this cognitive change on subsequent decisions. (2) The extent to which two factors-(a) whether the data increases or decreases in importance after the accounting change, and (6) the amount of information concerning the accounting change—affect the magnitude of the cognitive change. The following procedure (described in detail below) was used for four experimental groups: (1) Subjects established a selling price for each of thirty hypothetical new products, using three items of data for each
product. Only one data item, unit product cost, was of interest in the experiment. Half the subjects received full cost data while the remainder received variable cost data. (2) After having made thirty pricing decisions, subjects were informed that an accounting change had occurred. Those who had previously received full cost data received variable cost data, and vice versa. The amount of information (concerning the
accounting change) provided to the subjects varied. Half the subjects in each cost condition were provided with more information about the change than were the other half. (3) Subjects then established selling prices for each of thirty (different) products, using the new type of cost data.
The data were analyzed as follows: (1) Each subject's decision model was determined, in the form of a linear multiple regression equation, on the basis of pricing decisions made prior to the accounting chsmge. (2)Each subject's model was applied to the data provided to him after the accounting change had occurred to determine the selling prices he would have established if there had been no cognitive change. (3) The average
(over the thirty products) absolute difference between the selling prices established by his regression model and those he established himself was determined. This number was divided by the average selling price established by his model in order to represent the effect of the accounting change on his decisions. (4) These "average difference scores," in terms of both percentages and absolute dollar amounts, served as input
for a two-way analysis-of-variance to assess the impact of the two experimental treatments on the extent of cognitive change.
In addition to the four experimental groups, two control groups (one in each cost condition) were used. Subjects in these groups made sixty pricing decisions on the basis of data they were initially given (either full cost or variable cost), that is, an accounting change did not occur. Their models were established on the basis of the first thirty products and were applied to the second thirty products. "Average difference scores" were determined as described above. The purpose of this analy-
sis was to determine the amount of cognitive change due to random or unspecified factors.

SUBJECTS
The subjects were 106 students enrolled in a first-year MBA-level course in managerial accounting at the University of Texas at Austin.
TASK
Subjects established selling prices for thirty products which their hypothetical company planned to introduce in the near future. To avoid the possible effects of preconceptions about selling prices of particular products, neither the type of company nor the nature of the products was stated. However, subjects were told that selling prices established by their company in the past for similar products had typically ranged from ten to twenty-five doUai^s.
To establish selling prices, subjects were given information concerning three variables which are generally recognized to be important in pricing decisions: elasticity of demand (see Watson [1968, pp. 51-54]),unit product cost (Horngren [1972, pp. 373-74]), and nature of competition (McCarthy [1964, pp. 327-37]). The variable of interest in this research, and the only one experimentally manipulated, was unit product cost. The other two variables were presented to provide comparison points for the stated importance of unit cost data and to enliance the perceived realism of the experiment.
Subjects were told that their company had devised a method of quantification for each variable to be used in pricing decisions. The variables and their methods of quantification were described as follows:
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PercobaanIKHTISAR Percobaan bersangkutan: (1) sejauh mana pengambil keputusan individu mengubah proses keputusan mereka setelah terjadinya perubahan akuntansi, sebagaimana dibuktikan oleh efek perubahan kognitif pada keputusan berikutnya. (2) batas untuk factors-(a) yang dua Apakah data meningkat atau menurun dalam kepentingan setelah perubahan akuntansi, dan (6) jumlah informasi mengenai perubahan akuntansi — mempengaruhi besarnya perubahan kognitif. Prosedur berikut (dijelaskan secara rinci di bawah) digunakan untuk empat kelompok eksperimental: (1) mata pelajaran didirikan harga jual untuk setiap produk baru hipotetis tiga puluh, menggunakan tiga item data untuk masing-masingproduk. Item data hanya satu, produk unit biaya, adalah menarik dalam percobaan. Setengah subyek menerima data biaya penuh sementara sisanya menerima biaya variabel data. (2) setelah membuat keputusan harga tiga puluh, subyek diberitahu bahwa perubahan akuntansi yang telah terjadi. Orang-orang yang sebelumnya telah menerima data biaya penuh menerima biaya variabel data, dan sebaliknya. Jumlah informasi (mengenaiperubahan akuntansi) disediakan untuk mata pelajaran yang bervariasi. Setengah subjek dalam setiap kondisi biaya disediakan dengan informasi lebih lanjut tentang perubahan daripada separuh lainnya. (3) mata pelajaran kemudian mendirikan harga jual untuk setiap produk (berbeda) tiga puluh, menggunakan jenis baru dari data biaya. Data dianalisis sebagai berikut: (1) model keputusan setiap subyek ditentukan, dalam bentuk linear beberapa persamaan regresi, berdasarkan harga keputusan dilakukan sebelum chsmge akuntansi. (2) Setiap mata pelajaran model ini diterapkan pada data yang diberikan kepadanya setelah perubahan akuntansi telah terjadi untuk menentukan harga jual yang ia akan mendirikan jika sudah tidak ada perubahan kognitif. (3 rata-rata)(lebih dari tiga puluh produk) mutlak perbedaan antara harga jual yang ditetapkan oleh modelnya regresi dan orang-orang yang dia bersemayam ditentukan. Angka ini dibagi oleh rata-rata harga yang ditetapkan oleh modelnya untuk mewakili efek perubahan akuntansi pada keputusan Jual. (4) ini "rata-rata Skor perbedaan," dalam hal persentase dan mutlak jumlah dolar, menjabat sebagai masukanuntuk dua arah analisis-dari-varians untuk menilai dampak dari dua perlakuan eksperimental pada tingkat perubahan kognitif. Selain empat kelompok eksperimental, dua kelompok kontrol (satu dalam setiap kondisi biaya) digunakan. Mata pelajaran dalam kelompok-kelompok ini membuat enam puluh keputusan harga berdasarkan data mereka awalnya diberi (biaya penuh atau biaya variabel), yaitu perubahan akuntansi yang tidak terjadi. Model mereka didirikan berdasarkan produk pertama tiga puluh dan diterapkan dengan produk kedua tiga puluh. "Rata-rata perbedaan nilai" ditentukan seperti dijelaskan di atas. Tujuan ini analy-SIS adalah untuk menentukan jumlah kognitif perubahan karena faktor acak atau tidak ditentukan.MATA PELAJARAN Subyek adalah 106 mahasiswa tahun pertama kursus MBA-tingkat kemahiran asas di University of Texas di Austin. TUGAS Subyek menetapkan harga jual untuk tiga puluh produk yang perusahaan mereka hipotetis direncanakan untuk memperkenalkan dalam waktu dekat. Untuk menghindari kemungkinan efek dari prasangka tentang menjual harga produk tertentu, baik jenis perusahaan maupun sifat produk dinyatakan. Namun, subyek diberitahu bahwa menjual harga yang ditetapkan oleh perusahaan mereka di masa lalu untuk produk serupa telah biasanya berkisar dari sepuluh kepada dua puluh lima doUai ^ s. Untuk menetapkan harga jual, subyek diberi informasi mengenai tiga variabel yang umumnya diakui untuk menjadi penting dalam harga keputusan: elastisitas permintaan (Lihat Watson [1968, ms. 51-54]), biaya unit Produk (Horngren [1972, ms. 373-74]), dan sifat kompetisi (McCarthy [1964, ms. 327-37]). Variabel yang menarik dalam penelitian ini, dan satu-satunya eksperimental dimanipulasi, adalah biaya unit produk. Dua variabel yang disajikan untuk memberikan perbandingan poin untuk menyatakan pentingnya data biaya unit dan enliance realisme dirasakan percobaan. Subyek diberitahu bahwa perusahaan mereka menyusun metode kuantifikasi untuk setiap variabel untuk digunakan dalam harga keputusan. Variabel dan metode kuantifikasi mereka digambarkan sebagai berikut:
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