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Impact of intelligent decision aids on expert and novice decision‐makers’ judgments

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  • Vicky Arnold
  • Philip A. Collier
  • Stewart A. Leech
  • Steve G. Sutton

Abstract

Businesses have invested tremendous resources into intelligent decision aid development. A good match between user and aid may improve the expert decision‐maker's decision quality. However, novices may be prone to poorer decision‐making if intelligent decision aids are more expert than the user. The present paper provides an empirical test of the impact of decision aids on subjects with differential expertise levels. The results support the contention that intelligent decision aids aggravate bias in novices’ decision‐making but mitigate bias in experts’ decision‐making processes. Intelligent decision aids may be best viewed as complements to expert decision‐makers during complex problem analysis and resolution.

Suggested Citation

  • Vicky Arnold & Philip A. Collier & Stewart A. Leech & Steve G. Sutton, 2004. "Impact of intelligent decision aids on expert and novice decision‐makers’ judgments," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 44(1), pages 1-26, March.
    • Handle: RePEc:bla:acctfi:v:44:y:2004:i:1:p:1-26
    DOI: 10.1111/j.1467-629x.2004.00099.x
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    References listed on IDEAS

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    1. Boatsman, James R. & Moeckel, Cindy & Pei, Buck K. W., 1997. "The Effects of Decision Consequences on Auditors' Reliance on Decision Aids in Audit Planning," Organizational Behavior and Human Decision Processes, Elsevier, vol. 71(2), pages 211-247, August.
    2. Steve G. Sutton & Ronald Young & Phyllis McKenzie, 1995. "An Analysis of Potential Legal Liability Incurred Through Audit Expert Systems," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 4(3), pages 191-204, September.
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    Cited by:

    1. Bilal Adel Moustafa Abdallah & Mohamed Gaber Ghanem & Wagdi Hamed Hijazi, 2024. "Analyzing the Factors That Affect Auditor’s Judgment and Decision Making in Lebanese Audit Firms," JRFM, MDPI, vol. 17(2), pages 1-25, February.
    2. Mălăescu, Irina & Sutton, Steve G., 2015. "The effects of decision aid structural restrictiveness on cognitive load, perceived usefulness, and reuse intentions," International Journal of Accounting Information Systems, Elsevier, vol. 17(C), pages 16-36.
    3. Dong-Gil Ko & Alan R. Dennis, 2011. "Profiting from Knowledge Management: The Impact of Time and Experience," Information Systems Research, INFORMS, vol. 22(1), pages 134-152, March.
    4. Rikhardsson, Pall & Yigitbasioglu, Ogan, 2018. "Business intelligence & analytics in management accounting research: Status and future focus," International Journal of Accounting Information Systems, Elsevier, vol. 29(C), pages 37-58.
    5. Dominik Dellermann & Nikolaus Lipusch & Philipp Ebel & Jan Marco Leimeister, 2019. "Design principles for a hybrid intelligence decision support system for business model validation," Electronic Markets, Springer;IIM University of St. Gallen, vol. 29(3), pages 423-441, September.
    6. Knechel, W. Robert & Thomas, Edward & Driskill, Matthew, 2020. "Understanding financial auditing from a service perspective," Accounting, Organizations and Society, Elsevier, vol. 81(C).
    7. Cardinaels, Eddy, 2008. "The interplay between cost accounting knowledge and presentation formats in cost-based decision-making," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 582-602, August.
    8. Christiansen, Ulrik & Kjærgaard, Annemette & Hartmann, Rasmus Koss, 2012. "Working in the shadows: Understanding ERP usage as complex responsive processes of conversations in the daily practices of a Special Operations Force," Scandinavian Journal of Management, Elsevier, vol. 28(2), pages 173-184.
    9. Hux, Candice T., 2017. "Use of specialists on audit engagements: A research synthesis and directions for future research," Journal of Accounting Literature, Elsevier, vol. 39(C), pages 23-51.
    10. Arnold, Vicky & Collier, Philip A. & Leech, Stewart A. & Rose, Jacob M. & Sutton, Steve G., 2023. "Can knowledge based systems be designed to counteract deskilling effects?," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).
    11. Sutton, Steve G. & Arnold, Vicky & Collier, Phil & Leech, Stewart A., 2021. "Leveraging the synergies between design science and behavioral science research methods," International Journal of Accounting Information Systems, Elsevier, vol. 43(C).
    12. Patrick Krieger & Carsten Lausberg, 2021. "Entscheidungen, Entscheidungsfindung und Entscheidungsunterstützung in der Immobilienwirtschaft: Eine systematische Literaturübersicht [Decisions, decision-making and decisions support systems in r," Zeitschrift für Immobilienökonomie (German Journal of Real Estate Research), Springer;Gesellschaft für Immobilienwirtschaftliche Forschung e. V., vol. 7(1), pages 1-33, April.
    13. Seow, Poh-Sun, 2011. "The effects of decision aid structural restrictiveness on decision-making outcomes," International Journal of Accounting Information Systems, Elsevier, vol. 12(1), pages 40-56.
    14. Huerta, Esperanza & Glandon, TerryAnn & Petrides, Yanira, 2012. "Framing, decision-aid systems, and culture: Exploring influences on fraud investigations," International Journal of Accounting Information Systems, Elsevier, vol. 13(4), pages 316-333.
    15. Desai, Renu & Desai, Vikram & Libby, Theresa & Srivastava, Rajendra P., 2017. "External auditors' evaluation of the internal audit function: An empirical investigation," International Journal of Accounting Information Systems, Elsevier, vol. 24(C), pages 1-14.
    16. Sutton, Steve G. & Arnold, Vicky & Holt, Matthew, 2023. "An extension of the theory of technology dominance: Capturing the underlying causal complexity," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).

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