Subject Overview: One of the economics-based research is focused on the behavior of capital markets; commonly known as Efficient Market Hypothesis which looks at the entire capital market as a whole and is not interested in what individuals do. This research assignment focuses on individual decision making where the form of theory used will be Behavioral Research. The particular form of behavioral research emphasized in this assignment is the Brunswik Lens Model. The Brunswik Lens Model is a way of viewing the relations between the environment and the behavior of people, as well as organizations, in the environment. The fundamentals of the model were developed by Egon Brunswik in 1956 (Nitisha 2019). Required: The structure of the Lens Model can be applied to almost any decision-making scheme and provides three levels of analysis before a decision maker reaches a decision. These perspectives are the input level, decision process level, and output level. Each group is required to conduct thorough research on the evolution of the Brunswik Lens Model. The group members should be able to use the model and demonstrate how individuals select and interpret accounting information for decision-making. Consider referring to past literature and discussing results from different research areas on the three levels of analysis mentioned above.