USING SYSTEM DYNAMICS TO MEASURE THE VALUE OF INFORMATION IN A BUSINESS FIRM

被引:12
作者
CLARK, TD [1 ]
AUGUSTINE, FK [1 ]
机构
[1] STETSON UNIV,SCH BUSINESS ADM,DEPT ACCOUNTING & INFORMAT SCI,DE LAND,FL 32720
关键词
D O I
10.1002/sdr.4260080204
中图分类号
C93 [管理学];
学科分类号
12 ; 1201 ; 1202 ; 120202 ;
摘要
The primary focus of the research reported in this article was on measuring the value of information in a business firm. A five-sector system dynamics model was developed and calibrated to an average firm in the U.S. metal-can production industry. The model was used to test several propositions about the economic value of information. A framework in which to assess information value was developed, and the performance of the firm was assessed using cost, profitability, and efficiency measures for the information attributes of accuracy, timeliness, relevance, and reliability at the strategic, managerial, and operational decision-making levels of the firm.
引用
收藏
页码:149 / 173
页数:25
相关论文
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