AN "EVENTS " MODEL FOR INFORMATION AGGREGATION

Aggregation is one of the key characteristics of information delivered by "information systems." It is important because the ability to design effective support systems depends to a great extent upon the degree of flexibility with regards to information aggregation that can be incorporated in the system. This paper sets forth a conceptual model of information aggregation based on the events theory of accounting. The model suggests that aggregation should be considered as a two-dimensional concept, comprising a temporal and sectional dimension. The two axes are further delineated in the form of "levels of summation " based on specified "events " of aggregation. These levels of summation representing various degrees of data aggregation could influence the value of the information delivered to a decision maker for a given "decision trait, " namely, the "decision level " and/or "problem structure. " This "events " model of information aggregation has important implications for the design of systems and future research