The effects of decision aid structural restrictiveness on cognitive load, perceived usefulness, and reuse intentions

Mălăescu, Irina; Sutton, Steve G.

doi:10.1016/j.accinf.2014.02.001

Cited by 23 publications

(14 citation statements)

References 49 publications

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“…Not surprisingly, they like these systems because of the sense of empowerment. Malaescu and Sutton () show that novice decision‐makers prefer restrictive decision aids, whereas more experienced decision‐makers find restrictive systems cumbersome and prefer less restrictive aids. This is very troublesome because novices are the people who need to learn the task to develop expertise.…”

Section: Auditing and Assurancementioning

confidence: 99%

The changing technological environment and the future of behavioural research in accounting

Arnold

2016

Accounting & Finance

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In an era where the pace of change continues to escalate, behavioural research provides an ongoing avenue for explaining the likely effects of emergent changes on decision-making by providers, users and assurers of accounting information, and for providing ex ante enlightenment for policy-makers. The purpose of this discussion is to identify contemporary changes affecting the accounting environment, discuss the potential impact to individual and organisational decision-making, and explore how behavioural research can be utilised to examine these changes. Specifically, this discussion focuses on the impact that technological changes have had on financial reporting, external auditing and managerial accounting, with an eye towards the potential for these changes to radically alter the future of accounting and auditing research. This article is based on my plenary speech at the 2013 AFAANZ Annual Conference held in Perth, Australia. I thank both Sue Wright and David Lont, presidents of AFAANZ, for giving me the opportunity to synthesise research on the impact of technology on accounting, and to present that discussion in this forum. Over the past twenty years, I have had the opportunity to work with some of the finest academics in the world, either directly as my coauthors or indirectly through involvement in their PhD thesis work. Most of these academics are from the AFAANZ community -people like Stewart Leech at the University of Melbourne, Phil Collier formerly at the University of Melbourne, Carlin Dowling formerly at the University of Melbourne, Mohamed Elbashir and Habib Mahama both formerly at Australian National University, Poh Sun Seow, a graduate of University of Melbourne, now at Singapore Management University, and Jake Rose at Victoria University in New Zealand. These people and their work have profoundly influenced my thinking and my research about the impact of technology on the accounting domain. I would like to thank Steve Sutton for his invaluable help in preparing both the plenary speech and writing this article.© 2016 AFAANZ Accounting and Finance 58 (2018) 315-339

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Section: Auditing and Assurancementioning

confidence: 99%

The changing technological environment and the future of behavioural research in accounting

Arnold

2016

Accounting & Finance

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“…Volume 30, Number 2 / 2017 DOI: 10.1002/piq 97 (Kancler et al, 2007 ). Other studies appear to have switched their focus to address factors that contribute to the successful adoption of job aids, the job or decision aids' impact on decision outcome quality, and the potential long-term consequences of user reliance (Malaescu & Sutton, 2014 ). Spaulding and Dwyer ( 2001 ) compared fi ve types of job aids by examining their eff ect on knowledge acquisition in a self-paced medical education module describing the human heart, its parts, and internal processes.…”

Section: Research On Job Aidsmentioning

confidence: 99%

“…A study carried out among aircraft‐maintenance technicians demonstrated that using job aids could reduce repair times by 41 to 50 minutes (Kancler et al, ). Other studies appear to have switched their focus to address factors that contribute to the successful adoption of job aids, the job or decision aids' impact on decision outcome quality, and the potential long‐term consequences of user reliance (Malaescu & Sutton, ).…”

Section: Literature Reviewmentioning

confidence: 99%

“…Although job aids are designed to facilitate performance rather than learning, they have the ability to ease the understanding of complex content. In this respect, instructional designers agree that cognitive load should be taken into consideration when designing a job aid (Kluge et al, ; Malaescu & Sutton, ).…”

Section: Literature Reviewmentioning

confidence: 99%

“…Silver () defines restrictiveness as the degree to which a decision‐support system limits its users' decision‐making processes to a subset of functions. Restrictiveness is therefore an inherent characteristic of job aids because the users' actions are limited to their functionalities (Malaescu & Sutton, ). Job aids, such as checklists, limit their users' mental activity to the specific items listed on them.…”

Section: Literature Reviewmentioning

confidence: 99%

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An Investigation into the Effect of Job-Aid Design on Customer Troubleshooting Performance

Agola¹,

Stefaniak²

2017

Perf Improvement Qrtly

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This study compared the use of interactive decision guides to traditional process flowcharts. A within‐subjects design with two conditions was carried out to determine if there is a statistically significant difference between the job aids on the outcomes of perceived cognitive load, perceived satisfaction, and performance with regard to time‐on‐task and diagnostic accuracy. Participants consisted of call center agents who work in customer service roles at a large telecommunications company. Participants found the interactive decision guides less cognitively demanding than the traditional process flowcharts. Second, participants' perceptions of satisfaction towards the interactive decision guides were more positive than the traditional process flowcharts. It took participants the same average amount of time in seconds to diagnose problems using the interactive decision guide as it did the traditional process flowchart. Finally, there was no significant relationship between job aid design and diagnostic accuracy.

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Designing Process Guidance Systems the Case of IT Service Management

Morana

Maedche

2020

Progress in IS

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The effects of decision aid structural restrictiveness on cognitive load, perceived usefulness, and reuse intentions

Cited by 23 publications

References 49 publications

The changing technological environment and the future of behavioural research in accounting

The changing technological environment and the future of behavioural research in accounting

An Investigation into the Effect of Job-Aid Design on Customer Troubleshooting Performance

Designing Process Guidance Systems the Case of IT Service Management

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