The Predictive Ability Criterion in Experimental Judgement Research in Accounting

Article Abstract:

Existing studies support the idea that the linear model is an appropriate representation of information processing behavior in making decisions. This study points out the limitations of correlational techniques in experimental judgement research. It is agrued that some theoretical conclusions are subject to alternative interpretation. A psychological measurement framework is suggested as an alternative to correlational analysis. Accounting implications are noted. Psychological measurement can aid in developing a behavioral accounting science.

Information storage and retrieval systems

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A learning curve analysis of expert system use

Article Abstract:

Information technology expert systems (ES) as tools for enhancing organizaional decision makers' learning capabilities are evaluated. The impact of ES is measured through the performance of new users over time as compared to nonusers. Results indicate an improved rate of procedural knowledge acquisition for ES novice users as well as provision of beneficial feedback. It is found that the increased capacity for learning persisted even after ES technology was withdrawn.

Analysis, Knowledge acquisition (Expert systems)

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Automated discovery in managerial problem formulation: formation of causal hypotheses for cognitive mapping

Article Abstract:

An automated discovery system for business management is presented. The proposed automated discovery program upgrades the knowledge representations of causal hypotheses for cognitive mapping. Basically, the system generates causal hypotheses by aggregating the probabilistic cues into a single criterion of causal relatedness. Lastly, the system is validated against the source code of a simulated managerial environment.

Decision support systems, Human information processing

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