Accounting information systems and organization learning: A simulation |
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| Affiliation: | 1. University of Illinois at Chicago, USA;2. City University of Hong Kong, China;1. Newcastle Business School, University of Newcastle, Newcastle NSW 2300, Australia;2. Department of Banking and Finance, Monash University, Caulfield, Victoria 3145, Australia;1. School of Public Health, University of Queensland, Brisbane, Queensland, Australia;2. Kirby Institute, University of New South Wales, Sydney, New South Wales, Australia;3. Papua New Guinea Institute of Medical Research, Goroka, Eastern Highlands, Papua New Guinea;4. School of Political Science and International Studies, University of Queensland, Brisbane, Queensland, Australia;1. Economic Department, Universidad Nacional del Sur- CEDETS, UPSO. Campus Altos de Palihue, 8000 Bahía Blanca, Argentina;2. Economic Department, Universidad Nacional del Sur. Campus Altos de Palihue, 8000 Bahía Blanca, Argentina;3. Faculty of Business and Economic, Universitat Rovira i Virgili. Av. de la Universitat 1, 43204 Reus, Spain;1. Department of Chemistry, University of Miami, 1301 Memorial Drive, Coral Gables, FL 33146, United States;2. Department of Analytical Chemistry, Physical Chemistry and Chemical Engineering, Universidad de Alcalá, Ctra. Madrid-Barcelona km. 33,600, Madrid 28871, Spain |
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| Abstract: | Accounting Information Systems may facilitate or impede organizational learning. Critical attributes of accounting systems that have the potential to affect organizational learning include: (1) characteristics of the information environment, whether uniform, dispersed or clustered importance weights; (2) information distribution, whether overlapping or segregated information; and (3) information coordination mechanisms, whether expert teams, majority voting teams or hierarchies. Organizational learning and performance was simulated in the following manner: (i) the organization was faced with a continuous sequence of repetitive but not identical problems; (ii) the organizational task was subdivided between analysts; and (iii) analysts learned by basing their decisions on the relationship found between information available to them and organizational outcomes. Simulation results indicated that learning in flatter (team) organizations is generally more accurate than in hierarchical organizations. Learning is also faster with majority teams than hierarchies, but slower with expert teams. Overlapping accounting information transmission between agents was found to offer only limited benefits. These findings have implications for the design of accounting information systems in organizations. |
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