Framwork for Studying JMD Issues in Account
Figure 1 presents the freamwork. The first question in the Framwork is if the re searcher knows whether JDM performance need to be improved. This question relates to the frist basic issue examined by JDM research-the quality of people’s judgments and decisions. While it may seem obvious, reserchers sometime proceed to other is sues before answering this question.Clearly, it is necessary to document the level of performance of a particular typr of decision maker (e.g.,producers, users, or auditors of accounting information) in the JDM task of interest be fore moving on to other questions.