Subjects in tbe increase condition were initially given full cost data terjemahan - Subjects in tbe increase condition were initially given full cost data Bahasa Indonesia Bagaimana mengatakan

Subjects in tbe increase condition

Subjects in tbe increase condition were initially given full cost data. Their instructions were identical to tbose in the decrease condition, except tbat they were told (1) tbat unit cos{ data is generally less useful tban the other two variables in establishing selling prices, and (2) that tbe correlation between (full) unit cost and previously established selli i ^ prices is .30 (r^ = .09). Therefore, the accoiuiting change from fiiU cost data to variable cost data resulted in an increase in tbe importance of unit cost data.
It was hypothesized that an accounting change which resulted in an increase in the importance of unit cost data (i.e., from full cost to variable cost) would occasion a larger change (less fixation) in individual's decision processes than would an accounting change which resulted in a decrease in the importance of unit cost data (i.e., from variable cost to full cost). The availability of data which is believed, or
has been shown, to be more important than previously used data may induce an individual to be more cognizant of his use of that data. On the other hand, a decrease in the importance of previously used data may be followed by carelessness in the use of that data, especially if other data (preexisting and/or new) does not increase in importance.
The other experimental treatment concerned the amount of information given to subjects about the accounting change and its potential effects. Two levels of information were used. In the low information condition, subjects received the following (in the decrease condition):
The accounting department, at the request of top management, has implemented a change in accounting method involving product cost determination. Specifically, the
accounting departnient now reports full cost date instead of variable cost data; that is, unit product cost will now include a per-unit allocation of fixed factory overhead, in addition to direct materials, direct labor, and variable factoiy overhead. Fixed factory overhead is all those indirect manufacturing costs which do not vary in total over vnde ranges of volume.
Since the amount of fixed cost allocated to a unit of product depends in part upon the number of units produced or sold during a period, management believes that product cost as reported on the full cost basis will be less useful than it was on the variable cost basis in establishing sound selling prices. In the high information condition, the following information was added to that presented above:
In fact, management believes that full cost data will probably be less useful than either elasticity of demand or nature of competition. They estimate that the correlation
between each of the latter two variables and soundly-established selling prices should
remain at approximately .50, but that the correlation between product cost date and
such selling prices should fall from .65 to approximately .30. And of course, the square of the correlation coefficient would fall from 42% (.65^) to about 9% (.30^).
Similar presentations of low and high information accompanied the increase condition.
It was hypothesized that high information would result in a larger change (less fixation) in individuals' decision processes than would low information. This hypothesis was based upon Ijiri, Jaedicke, and Knight's suggestion thiat people who do not "understand accounting well" [1966, p. 194] are particularly susceptible to fixation. The two levels of information used in the experiment were intended to create
different levels of understanding (of the change and its potential meaning) on the part of subjects.
It was hypothesized that the interaction between the two experimental treatments would not be significant. A significant interaction would imply that subjects in the decrease condition would make a larger change in their decision processes with one level of information while those in the increase condition would make a larger change with the other level of information.
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Mata pelajaran dalam tbe peningkatan kondisi awalnya diberi data biaya penuh. Instruksi mereka adalah identik dengan tbose dalam kondisi penurunan, kecuali tbat mereka diberitahu (1) tbat unit cos {data adalah variabel tban dua lainnya umumnya kurang berguna dalam menetapkan harga jual, dan tbe (2) bahwa korelasi antara biaya unit (penuh) dan selli ditetapkan sebelumnya saya ^ harga adalah.30 (r ^ =.09 mendapat Oleh karena itu, accoiuiting mengubah dari fiiU biaya data biaya variabel data mengakibatkan peningkatan tbe pentingnya data biaya unit. Ini adalah hipotesis bahwa perubahan akuntansi yang mengakibatkan peningkatan pentingnya data biaya unit (yaitu, dari biaya penuh untuk biaya variabel) akan kesempatan besar perubahan (kurang fiksasi) dalam proses keputusan individu daripada akan perubahan akuntansi yang mengakibatkan penurunan pentingnya data biaya unit (yaitu, dari biaya variabel untuk biaya penuh). Ketersediaan data yang dipercaya, atautelah terbukti, menjadi lebih penting daripada sebelumnya digunakan data dapat menyebabkan individu menjadi lebih sadar akan menggunakan data tersebut. Di sisi lain, penurunan pentingnya data yang digunakan sebelumnya mungkin diikuti oleh kecerobohan dalam penggunaan data itu, terutama jika data lain (ada dan/atau baru) tidak meningkat dalam pentingnya. Perawatan eksperimental lainnya bersangkutan jumlah informasi yang diberikan kepada mata-pelajaran tentang perubahan akuntansi dan efek potensial. Dua tingkat informasi yang digunakan. Dalam kondisi rendah informasi, mata pelajaran menerima berikut (dalam kondisi penurunan): The accounting department, at the request of top management, has implemented a change in accounting method involving product cost determination. Specifically, theaccounting departnient now reports full cost date instead of variable cost data; that is, unit product cost will now include a per-unit allocation of fixed factory overhead, in addition to direct materials, direct labor, and variable factoiy overhead. Fixed factory overhead is all those indirect manufacturing costs which do not vary in total over vnde ranges of volume. Since the amount of fixed cost allocated to a unit of product depends in part upon the number of units produced or sold during a period, management believes that product cost as reported on the full cost basis will be less useful than it was on the variable cost basis in establishing sound selling prices. In the high information condition, the following information was added to that presented above: In fact, management believes that full cost data will probably be less useful than either elasticity of demand or nature of competition. They estimate that the correlationbetween each of the latter two variables and soundly-established selling prices shouldremain at approximately .50, but that the correlation between product cost date and such selling prices should fall from .65 to approximately .30. And of course, the square of the correlation coefficient would fall from 42% (.65^) to about 9% (.30^).Presentasi yang sama informasi yang rendah dan tinggi disertai peningkatan kondisi. Ini adalah hipotesis bahwa informasi yang tinggi akan mengakibatkan perubahan besar (kurang fiksasi) dalam proses keputusan individu daripada akan rendah informasi. Hipotesis ini didasarkan pada Ijiri, Jaedicke dan Knight's saran thiat orang yang tidak "mengerti akuntansi juga" [1966, MS 194] sangat rentan terhadap fiksasi. Dua tingkat informasi yang digunakan dalam percobaan dimaksudkan untuk membuattingkat pemahaman (dari perubahan dan maknanya potensial) dari mata pelajaran yang berbeda. Ini adalah hipotesis bahwa interaksi antara dua perlakuan eksperimental tidak akan signifikan. Interaksi yang signifikan akan berarti bahwa mata pelajaran dalam kondisi penurunan akan membuat perubahan besar dalam proses keputusan mereka dengan satu tingkat informasi sementara mereka dalam kondisi peningkatan akan membuat perubahan besar dengan tingkat lain informasi.
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