Accounting Information System Design (AIS) area “can be distinguished form the previous schools by the ability to generalize their findings to all aspects of the firm’s information system.” If the focus is on a specific change within the AIS, the study belongs to the AIP School, if the focus is the generalization of the issue to system design; it has been included in the AIS. Studies about the effect of individual differences like in decision style (Driver and Mock 1975) and the effect of information load on the quality of decisions (Schroder et al. 1967) were included to the Accounting Information System Design area by Birnberg and Shields (1989:47-51)