@article{ART001709358},
author={Ji-Kyung Jang and CHOI,JONG-SEO},
title={Experimental Analysis on the Relationship between Two Primary Qualities of Useful Information of Relevance and Reliability},
journal={Journal of Knowledge Information Technology and Systems},
issn={1975-7700},
year={2012},
volume={7},
number={5},
pages={97-106}
TY - JOUR
AU - Ji-Kyung Jang
AU - CHOI,JONG-SEO
TI - Experimental Analysis on the Relationship between Two Primary Qualities of Useful Information of Relevance and Reliability
JO - Journal of Knowledge Information Technology and Systems
PY - 2012
VL - 7
IS - 5
PB - Korea Knowledge Information Technology Society
SP - 97
EP - 106
SN - 1975-7700
AB - Financial Accounting Concept identifies the overall objective of accounting as the provision of information that is useful for decision making. It also describes relevance and reliability as the two primary decision-specific qualities necessary for useful information. There has traditionally been a presumption that there exists a trade-off relationship between relevance and reliability. This study was motivated by the desire to confirm the empirical validity of the trade-off assumption. We launched a questionnaire survey targeting 124 undergraduate students majoring in accounting in P university. The questionnaire was designed to make the respondents to choose between two accounting alternatives characterized by relevance or reliability in 10 hypothetical transaction scenarios. The analysis of the responses suggested a direct, not a trade-off, relationship between the two qualities, which was more evident for the group of students with a lesser exposure to accounting education or training. This study provides an opportunity to reconsider the meaning of qualities of accounting information in general and the relationship between the relevance and reliability in particular.
KW - qualitative characteristics;relevance;reliability;trade-off relationship;questionnaire-based experimental research
DO -
UR -
ER -
Ji-Kyung Jang and CHOI,JONG-SEO. (2012). Experimental Analysis on the Relationship between Two Primary Qualities of Useful Information of Relevance and Reliability. Journal of Knowledge Information Technology and Systems, 7(5), 97-106.
Ji-Kyung Jang and CHOI,JONG-SEO. 2012, "Experimental Analysis on the Relationship between Two Primary Qualities of Useful Information of Relevance and Reliability", Journal of Knowledge Information Technology and Systems, vol.7, no.5 pp.97-106.
Ji-Kyung Jang, CHOI,JONG-SEO "Experimental Analysis on the Relationship between Two Primary Qualities of Useful Information of Relevance and Reliability" Journal of Knowledge Information Technology and Systems 7.5 pp.97-106 (2012) : 97.
Ji-Kyung Jang, CHOI,JONG-SEO. Experimental Analysis on the Relationship between Two Primary Qualities of Useful Information of Relevance and Reliability. 2012; 7(5), 97-106.
Ji-Kyung Jang and CHOI,JONG-SEO. "Experimental Analysis on the Relationship between Two Primary Qualities of Useful Information of Relevance and Reliability" Journal of Knowledge Information Technology and Systems 7, no.5 (2012) : 97-106.
Ji-Kyung Jang; CHOI,JONG-SEO. Experimental Analysis on the Relationship between Two Primary Qualities of Useful Information of Relevance and Reliability. Journal of Knowledge Information Technology and Systems, 7(5), 97-106.
Ji-Kyung Jang; CHOI,JONG-SEO. Experimental Analysis on the Relationship between Two Primary Qualities of Useful Information of Relevance and Reliability. Journal of Knowledge Information Technology and Systems. 2012; 7(5) 97-106.
Ji-Kyung Jang, CHOI,JONG-SEO. Experimental Analysis on the Relationship between Two Primary Qualities of Useful Information of Relevance and Reliability. 2012; 7(5), 97-106.
Ji-Kyung Jang and CHOI,JONG-SEO. "Experimental Analysis on the Relationship between Two Primary Qualities of Useful Information of Relevance and Reliability" Journal of Knowledge Information Technology and Systems 7, no.5 (2012) : 97-106.
