Accounting and the Format of Decision-makers Behaviour

Abstract

The recent increase in researching presentation format area is resulting by the increase in awareness on the importance of presentation format on decision-makers' behaviour. This paper presents a synthesis of prior research on presentation format in the accounting literature which could be used as bases and references for future research. It reviews and evaluates existing accounting literature that examines the linkages of presentation format on decision-makers' behaviour. Finally, future research opportunities in this area are made.