Information and Knowledge of Public Sector Decision Makers: Experimental Research in the Context of a Local Government Hospital in Indonesia

Abstract

This research aimed to test the previous result of experimental research on decision making by Dilla and Steinbart (2005)The results of this experiment using real decision makers showed that the knowledgeable group tended to use the unique information given to them to measure performance and make budget allocation plans, whereas the unknowledgeable group used common measures. These results are consistent with Lipe and Salterio (2000), Dilla and Steinbart (2005) and Bawono et al. (2012), indicating that students may be reliable surrogates for real decision makers.