會計資訊之架構效應與模糊效應

The Framing Effect and Ambiguity Effect in Accounting Information

行為科學研究發現，相同經濟意義之資訊若採不同之陳述方式，可能系統性的影響決策者之風險偏好態度。此外，人們在不確定性環境下的決策行為，常基於依賴對事件發生可能性的信念進行判斷。故本研究整合兩項人類處理資訊之認知特性（架構效應與模糊效應），探討其對決策風險偏好之影響及可能之交互作用。本研究設計兩個不確定性決策問題個案，並透過2×3 之受試者間實驗方法操弄兩項自變數「資訊陳述（區分正面陳述資訊與負面陳述資訊兩個處理水準）」與「資訊模糊性（區分精確資訊、點模糊資訊與區間模糊資訊三個處理水準）」，以檢測資訊架構與模糊性如何影響決策者在面臨不確定決策下之風險偏好。根據國內某私立大學137 位會計系大學部高年級學生與碩士研究生之有效樣本分析，實證結果發現，架構效應在兩個決策個案中都發現符合預期：決策方案後果採負面陳述較採正面陳述時，使決策者形成更高程度之風險追求。然而，模糊效應在兩個案中則有不同之發現。最後，本研究發現資訊陳述方式（架構）及資訊模糊程度（模糊性）對決策風險偏好有顯著交互作用。

Behavioral science studies show that, alternative methods of stating information containing the same economic implications can systematically affect a decision maker’s risk preference. Furthermore, in uncertain environments, people generally make decisions based on their beliefs about the likelihood of a certain event occurring. Therefore, this study integrates two cognitive characteristics of human information processing (the framing effect and the ambiguity effect) and explores the effects of these characteristics on decision risk preference and potential interaction. A 2 x 3 between-subject experiment was designed in this study to measure uncertain decisions in accounting information. The two independent variables “information statement” (positive and negative statements) and the “information ambiguity” (precise, point ambiguity, interval ambiguity) were tested using experimental methods to determine how they affected risk preference in decision makers (risk aversion or risk seeking). In this study, we analyzed 137 effective samples from senior-year university students and master’s students in the department of accounting at a private university in Taiwan. Empirical results indicated that, in the overall sample, the framing effect fulfilled predicted outcomes for 2 accounting information decision cases. Negative statements about the consequences of a decision plan induced higher levels of risk seeking than positive statements concerning the same plan. However, the ambiguity effect caused different results in the 2 cases. In conclusion, we discovered that the framing effect (method of stating information) and the ambiguity effect (level of ambiguity of information) have a significant interactive effect on risk preference in decision making.