Back to Search Start Over

Decision aid reliance

Authors :
Martin Carree
James E. Hunton
Mohamed I. Gomaa
Eddy H. J. Vaassen
Department of Accountancy
Organisation,Strategy & Entrepreneurship
Accounting & Information Management
RS: GSBE AIM
RS: GSBE
ABS Other Research (FEB)
Source :
International Journal of Accounting Information Systems, 12(3), 206-224. Elsevier Inc., International Journal of Accounting Information Systems, 12, 206-224. Elsevier Inc., International Journal of Accounting Information Systems, 12(3), 206-224. Elsevier
Publication Year :
2011

Abstract

We investigate the effects of decision aid reliability and pressure to perform on decision aid reliance. A total of 403 students took part in a four (pressures to perform: one through four) by five (decision aid reliability: 50%, 60%, 70%, 80% and 90%) between-participants experiment. We test two competing models of decision aid reliance behavior: pressure-induced rationality and pressure arousal theory. Additionally, we introduce a general model of reliance on a decision aid. We find that pressure arousal theory predominantly explains decision aid reliance behavior at all but the highest level of decision aid reliability tested in this study (90%). Our results indicate that there are reliance peaks across the reliability levels as more pressure to perform is applied, and that continually increasing pressures can eventually lead to decreased, rather than increased, reliance.

Details

Language :
English
ISSN :
14670895
Volume :
12
Issue :
3
Database :
OpenAIRE
Journal :
International Journal of Accounting Information Systems
Accession number :
edsair.doi.dedup.....bd35c34bb81d059ca461974788381223
Full Text :
https://doi.org/10.1016/j.accinf.2011.02.001