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Abstract
Accountants have recently voiced concern over the lack of adequate knowledge about how different levels of aggregating data affect decisionmakers' decisions.The study of the aggregation variables is particularly important because accountants possess a high degree of control over aggregation levels. Several theoretical works have dealt with this variable without incorporating its possible behavioral effects.2 For example, one recent approach to aggregation applied information theory to financial statements.' The proposal was that aggregation should proceed until a certain level of maximum uncertainty is reached.4 However, the assumptions underlying this criterion were not experimentally verified. In this paper, I focus on how altering the aggregation level can induce predictable preference patterns between actions. In particular, I concentrate on sequential aggregation, which is defined as a strictly coarser partitioning' of a set of events, or measures relating to them, when such events
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