The purpose of the study was to investigate a modification of a managerial accounting technique, Activity-Based Costing (ABC), as a tool for addressing Information Resource Management (IRM) concerns within business processes. To indicate that ABC has been adapted for the IRM context, this study called the tool "Activity-Based Analysis" (ABA). ABA includes ABC's costing methodology as well as additional methods to address broader issues. The research method was a single-site case study at a property and casualty insurance company. The unit of analysis was a business process consisting of activities needed to provide claims handling services for workers' compensation insurance. Four questions guided the study: 1. Did ABA identify management information required to monitor process effectiveness and efficiency? 2. Did ABA support outsourcing decision making by identifying IRM cost components within business processes? 3. Did ABA identify information resources; that are sharable? 4. Did ABA identify differences between Company organizational characteristics andIRM department organizational characteristics?

Information systems research tends to ignore individual differences in users. This laboratory experiment sought to illuminate contributions of decision-makers' cognitive processes to decision outcome as reflected in four hypothesis sets: the impact of imagery preference and presentation format upon (HI) recall accuracy and upon hemispheric activation during (H2) encoding and (H3) recall, and (H4) to examine the relationship between hemispheric activation differences and accuracy differences. Point-value (specific values) and intraset-pattern (relationships between values) recall were considered. Thirty MBA students, grouped by imagery preference (cognitive style) as favoring verbal (textual) or visual (graphical) information presentation, performed computer-based recall tasks using tabular and graphical formats in a repeated measures design. Hemispheric activation (cognitive process) was assessed using ratios of EEG activity in six frequency bands captured from six pairs of homologous electrode sites during encoding and recall.