An Investigation of Localization as an Element of Cognitive Fit in Accounting Model Representations

Cognitive fit, a correspondence between task and data representation format, has been demonstrated to lead to superior task performance by individual users and has been posited as an explanation for performance differences among users of various problem representations such as tables, graphs, maps, and schematic faces. The current study extends cognitive fit to accounting models and integrates cognitive fit theory with the concept of localization to provide additional evidence for how cognitive fit works. Two accounting model representations are compared in this study, the traditional DCA (Debit‐Credit‐Account) accounting model and the REA (Resources‐Events‐Agents) accounting model. Results indicate that the localization of relevant objects or linkages is important in establishing cognitive fit.     

An Examination of Two Screen/Report Design Variables in an Information Recall Context*

Screen/report design for output organization is still very much a common sense-driven activity. This paper identifies a preliminary set of factors beyond display format for examination as screen/report design variables. A laboratory experiment was conducted to assess the influence of one of these factors, spatial layout of information, along with display format in an information recall context. Individual imagery orientation (verbalizer/visualizer) was used as a moderating variable in the experimental design. The findings indicate that spatial layout of information significantly influenced performance when the recall task involved pattern detection. In fact, a central location of data in a document was the most conducive to pattern recall performance. Further, terminal items facilitated pattern recall better than early input items. With respect to display format, the results support previous findings that a tabular display enhances performance for point-value recall tasks while graphs exhibit an edge over tables for pattern types of recall tasks. Overall, the verbalizers demonstrated a complete supremacy in performance. Interaction between individual imagery orientation and display format indicates that, while the verbalizers and the mixed type were immune to display format variations, the graphical stimulus enhanced the pattern recall performance of the visualizers.     

The Effectiveness of Different Representations for Managerial Problem Solving: Comparing Tables and Maps

Geographic Information Systems (GIS) enable decision makers to view tabular data geographically, as maps. This simple yet powerful visual format appears to facilitate problem solving, yet how it does so is not clear, nor do we know the types of problems that benefit from this representation. To begin to understand the contributions of geographic representations over tabular representations, we conducted a three-factor experiment in problem solving. The experiment contained two different representations (map and table), three different geographic relationships (proximity, adjacency, and containment), and three levels of task difficulty (low, medium, and high). We found that maps generally produced faster problem solving than tables, and that problem-solving time increased with task difficulty. Most importantly, for the proximity and adjacency geographic relationships we found that maps kept problem-solving time low, while tables tended to increase time dramatically. However, we found that the number of knowledge states for each task explains performance times quite well and is a useful tool for understanding performance differences and interaction effects. As tasks become more difficult, representing them as maps generally keeps the number of knowledge states small, while for tables, the number of knowledge states increases dramatically. Correspondingly, problem-solving times increase dramatically with tables, but not with maps. In sum, as difficulty increases, maps are more effective for problem-solving tasks. Using maps, the tasks are simplified using visual heuristics that keep problemsolving times and error rates from rising as quickly as they do with tables.     

Determinants and Consequences of Perceived Complexity in Human-Computer Interaction*

A number of recently published studies on human-computer interface variables report contradictory results. A lack of underlying theory may be the cause. This study investigates the usefulness of employing an intermediate variable–perceived complexity–in examining the impact of two information system (IS) variables on performance: the mode of presentation, which has been extensively studied; and the number of windows, which has scarcely been studied. The study demonstrates the usefulness of understanding the role of perceived complexity in human-computer interaction. The specific results support past findings with regard to graphs vs. tables and reveal new findings on the role of windows. Most interesting is the interaction between the two IS variables. The use of more windows is significantly more beneficial for tabular, rather than graphical, presentation. The realization that perceived complexity is affected by task complexity and by IS variables has important implications for the design of flexible information systems. These implications are discussed.     

The Effectiveness of Graphical Presentation for Information Extraction: A Cumulative Experimental Approach*

Three laboratory experiments were conducted to assess the relative strengths and weaknesses of bar, symbol, and line graphs for performing a variety of elementary information extraction tasks using two dependent variables, time and accuracy. The findings indicate that the degree of support provided by a particular graph format for a particular data extraction task depends on the matching of format and task in terms of their anchoring characteristics. Anchoring, in this context, refers to the phenomenon that specific and diverse parts of a graph are segmented by the reader to act as salient and relevant cues, or anchors, when different classes of information are to be extracted from the graph. A data extraction task has high x-value (y-value) anchoring if the x-axis (y-axis) component is represented in the question as either a given value or an unknown value. Conversely, a task has low x-value (y-value) anchoring if the x-axis (y-axis) component is not represented in the question as either a given value or as an unknown value. Data extraction accuracy was not significantly affected by presentation format. Bars provided the best time performance for data extraction tasks having high anchoring on both axes but were not appropriate for tasks having low anchoring on either the y axis or both the x and y axes. Line graphs tended to be worse in terms of time performance for tasks having high anchoring on both axes although they were as fast or better than other representations for tasks having low anchoring on both axes. Symbol plots appeared to possess anchoring characteristics associated with both bars and line graphs. Symbols (as with bars) tended to produce a time performance superior to that of line graphs for tasks having high anchoring on both axes; and (as with line graphs) symbols allowed faster results than bar graphs for tasks having low anchoring on either the y axis or both the x and y axes.     

Fading Frames: Data Presentation and Framing Effects*

This article describes three experiments that investigate the impact of data presentation on framing, which is the differential evaluation of objectively equivalent information given different frames of reference. The experiments were designed to vary the amount of information and the format of presentation (tables versus graphs) provided to the decision maker to gain an understanding of the mechanism underlying framing. The inferred information model proposed by Johnson and Levin [11] is utilized to explain the results of the three experiments in terms of the redistribution of weights attached by the decision makers to the attributes of the prospective outcomes. The results of the three experiments indicate that framing effects are observed only when the presentation of data facilitates the shifting of weights among the attributes of the available alternatives. The results further indicate that framing is eliminated as more information is displayed. However, presentation of additional information does not eliminate framing when a graphical format is utilized. Finally, no framing effects are observed when uneven amounts of information are used to describe two alternatives in the same decision task.     

The Effects of Interruptions,Task Complexity,and Information Presentation on Computer‐Supported Decision‐Making Performance

Interruptions are a frequent occurrence in the work life of most decision makers. This paper investigated the influence of interruptions on different types of decision‐making tasks and the ability of information presentation formats, an aspect of information systems design, to alleviate them. Results from the experimental study indicate that interruptions facilitate performance on simple tasks, while inhibiting performance on more complex tasks. Interruptions also influenced the relationship between information presentation format and the type of task performed: spatial presentation formats were able to mitigate the effects of interruptions while symbolic formats were not. The paper presents a broad conceptualization of interruptions and interprets the ramifications of the experimental findings within this conceptualization to develop a program for future research.     

Presenting Geographic Information: Effects of Data Aggregation,Dispersion, and Users' Spatial Orientation

Geographic information systems (GIS) have taken on an increasingly important role supporting decision making in many organizations. GIS have been used to support a breadth of tasks including oil and mineral exploration, facility location, logistics support, and facilities management decisions. The effectiveness of GIS as a decision support tool comes primarily from the visual display of data in the form of maps. When presenting information as a geographic map, the level of data aggregation potentially affects aspects of task complexity such as information load and the potential for pattern recognition by the user. Other task attributes expected to be related to data aggregation effects include problem size, the degree of data dispersion, and users' spatial orientation skills. We conducted an experiment to study these effects and their interactions. Subjects used a GIS including map-based information characterized by different levels of problem size, data dispersion, and data aggregation. Spatial orientation skill was examined as a covariate in the experimental treatments. The results indicate that all of these geographic information characteristics have significant impacts on decision performance. Moreover, many interactions are present among the factors. We evaluate these interactions in order to derive implications for practice and for future research.     

User cognitive types for decision support systems

This paper describes and presents the results of an experiment that was used to investigate the relationships between cognitive types, information presentation and their effect on decision making performance within the context of an MIS/DSS. The experimental task required subjects to specify production levels for future periods given information on prior results. Ninety-six subjects performed the experiment, with 24 in each of the four Jungian cognitive type groups. All subjects received the same information for making decisions but different information presentation modes. The information presentation modes included raw and statistically summarized data and graphical and tabular layouts. The subjects were provided their results after each of their ten decision ‘runs’ via hard copy output. Decisions were entered at CRT terminals by the subjects. Experimental results demonstrated significant differences in performance by cognitive types. Decision performance rankings were partially supported by the results. Hypothesized pairings of cognitive types and information presentation modes were also partially supported. Implications of the results for MIS/DSS design are explored.     

PERFORMANCE DIFFERENCES IN THE USE OF GRAPHIC AND TABULAR DISPLAYS OF MULTIVARIATE DATA

It has been suggested that graphically displayed multivariate data help decision makers better understand information they are called on to analyze. This study compares judgments made from one recently suggested multivariate display technique with judgments made from traditional tabular displas of financial figures. Significant differences in task performance are found to be related both to differences in the stimulus sets and to individual differences among the subjects. Our results suggest that the relative contribution of graphic displays to decision making may vary considerably from situation to situation.     

Understanding the Positive Effects of Graphical Risk Information on Comprehension: Measuring Attention Directed to Written,Tabular, and Graphical Risk Information

Risk communications are an integral aspect of health education and promotion. However, the commonly used textual risk information is relatively difficult to understand for the average recipient. Consequently, researchers and health promoters have started to focus on so‐called decision aids, such as tables and graphs. Although tabular and graphical risk information more effectively communicate risks than textual risk information, the cognitive mechanisms responsible for this enhancement are unclear. This study aimed to examine two possible mechanisms (i.e., cognitive workload and attention). Cognitive workload (mean pupil size and peak pupil dilation) and attention directed to the risk information (viewing time, number of eye fixations, and eye fixation durations) were both measured in a between‐subjects experimental design. The results suggest that graphical risk information facilitates comprehension of that information because it attracts and holds attention for a longer period of time than textual risk information. Graphs are thus a valuable asset to risk communication practice for two reasons: first, they tend to attract attention and, second, when attended to, they elicit information extraction with relatively little cognitive effort, and finally result in better comprehension.     

Development and Measurement Validity of a Task-Technology Fit Instrument for User Evaluations of Information System

Although many researchers have raised concerns about the lack of theoretical underpinnings for the user evaluation construct and the lack of measurement validity for specific instruments measuring it, the construct is still widely used in IS research. This paper reports on the development and measurement validity of a diagnostic tool used in recently published research to evaluate an organization's overall information systems and services. A distinctive feature of this instrument is that it is conceptually based on the task-technology fit theory in which the correspondence between information systems functionality and task requirements leads to positive user evaluations, and positive performance impacts. Specifically, the instrument development was guided by a task model of managerial decision making using recorded organizational information. This model suggested the different information systems functionalities required by users for that task, which then serve as the basis for a “task-technology fit” (TTF) instrument. The instrument thus measures the degree to which an organization's information systems and services meet the information needs of its managers. An extensive test of the measurement validity of the instrument is conducted using a sample of 357 users in 10 companies. It is found to have excellent reliability and discriminant validity for 12 dimensions of TTF, and also exhibits strong predictive validity. Finally, the instrument is compared to two other well-known user evaluation instruments. Though no single instrument can meet all needs, the instrument presented here should be considered an attractive option for researchers and practitioners seeking to measure the effectiveness of organizational information systems.     

Group leadership and shared task representations in decision making groups

The development of adequate shared understanding of the task is of critical importance to group functioning. Group leaders play an important role in this respect, as a key function of leadership is to shape group members' understanding of their job. In the present study we focus on decision making groups with distributed information and examine how group leaders shape members' mental representations of the group decision task through leadership behavior rooted in their own representations of the task. We propose that the extent to which the group leader has task representations that emphasize information exchange and integration affects group members' task representations, group information elaboration, and decision quality. We tested these hypotheses in an experiment (N = 94 three-person groups) in which we manipulated whether a group leader was present and whether this leader held representations emphasizing information elaboration. Results supported the hypotheses, and suggest that team leaders may play an important role in creating a socially shared understanding of team tasks.     

META-DESIGN CONSIDERATIONS IN DEVELOPING MODEL MANAGEMENT SYSTEMS*

This paper examines cognitive considerations in developing model management systems (MMSs). First, two approaches to MMS design are reviewed briefly: one based on database theory and one based on knowledge-representation techniques. Then three major cognitive issues—human limitations, information storage and retrieval, and problem-solving strategies—and their implications for MMS design are discussed. Evidence indicates that automatic modeling, which generates more complicated models by integrating existing models automatically, is a critical function of model management systems. In order to discuss issues pertinent to automatic modeling, a graph-based framework for integrating models is introduced. The framework captures some aspects of the processes by which human beings develop models as route selections on a network of all possible alternatives. Based on this framework, three issues are investigated: (1) What are proper criteria for evaluating a model formulated by an MMS? (2) If more than one criterion is chosen for evaluation, how can evaluations on each of the criteria be combined to get an overall evaluation of the model? (3) When should a model be evaluated? Finally, examples are presented to illustrate various modeling strategies.     

Task-Structure Relationship of Information Systems Development Subunit: A Congruence Perspective*

Several studies have examined the influence of organizational context (e.g., organization size, environment, strategy) on information systems (IS) performance/success. But very few studies have examined IS structure, and those studies have focused on a particular element of IS structure (e.g., decentralization). Thus, the multidimensional structural configuration of IS as an organizational subunit has escaped research attention. Further, the nature of the task to be performed by the IS subunit as a contextual factor has been virtually ignored in the IS research literature. In this paper, we first develop a congruence model for the task-structure relationship in an information systems development (ISD) subunit setting. Then we test this model as a multivariate relationship followed by subordinate bivariate analyses. Analysis of data from 41 hospitals’ ISD subunits reveals that a congruence relationship between task context and the structure of an ISD subunit is present. Our findings also show that an exclusive association exists between uncertainty in the task environment and the decision-making structure. Likewise, the association between equivocality of task content and the control structure of the ISD subunit is also exclusive. Implications of these findings for decision makers and researchers are discussed.     

Foreign language skill,anxiety, cultural intelligence and individual task performance in global virtual teams: A cognitive perspective

Global virtual teams (GVTs) operate in a globally dispersed work environment, principally relying on communication and information technologies to achieve work tasks. In this work context, using language effectively is crucial. We utilize the cognitive perspective to explain how foreign language use in a GVT influences individual task performance. This study employs (a) cognitive neuroscience of foreign language processing perspective to explain the relationship between foreign language skills and individual task performance; (b) the theory of cognitive load to explain foreign language anxiety as a pathway that further explains how low-level foreign language skill negatively influences individual task performance; and (c) the theory of intelligence to examine the conditional role of cultural intelligence in the mediation process. Utilizing 294 data pairs (collected from GVT members and their respective supervisors) in a multinational offshoring firm, we found support for the mediation process and the conditional influence of the dimensions of cultural intelligence in reducing the negative effect of foreign language anxiety on individual task performance in GVT.     

The Information Problems in Organizations: A Research Model for the Value of Information and Information Systems*

Growing recognition of the need for better management information system (MIS) theory and practice centers around problems with identifying the value of information and information systems in organizations. This paper addresses this issue by showing that existing theory in organizational economics and industrial organization directly relates to information problems in organizations (their nature, and their effects in terms of organization structure and performance). The paper categorizes these problems and associated theories into four distinct classes and shows that MIS research and practice can be mapped to information problems of each type. Because the economic theory pertinent to specific information problems includes the nature of the organizational response to information constraints, it also provides insight into the nature of the improvement to be realized if information constraints can be overcome. These improvements can then be interpreted as the value of the associated information systems which suggests using the resultant classification scheme to map between information problems and system value. The paper shows that this methodology provides a more appropriate level of focus than either traditional normative or business value methods, especially because many improvements have structural as well as performance consequences.     

COMPUTER GRAPHICS AS DECISION AIDS: DIRECTIONS FOR RESEARCH*

Computer-generated graphics are becoming increasingly available to decision makers. Despite claims on the part of vendors that the use of graphics will improve decision speed and quality over traditional methods of data display, the available evidence is far from supportive. Initial studies show graphics to be no more effective in communicating information than tables. Correct interpretation of graphical displays appears to require training, which most users lack. Furthermore, there is evidence that those features that make a graph visually attractive—such as color, design complexity, and realism—may actually detract from accurate comprehension. This paper summarizes the literature dealing with the human use of graphics, develops several propositions based on persistent trends in the literature, and suggests directions for future research.     

CATEGORY WIDTH COGNITIVE STYLE AS A FACTOR IN ACCOUNTANTS' PERCEPTIONS OF ACCOUNTING INFORMATION

This paper reports the findings of a laboratory experiment designed to investigate the relationship of category width (CW) cognitive style with accountants' perceptions of accounting information. Subjects drawn from large accounting firms in Sydney, Brisbane, and Melbourne, Australia, were classified into broad, medium, and narrow categories following the test devised by Pettigrew [19]. Subjects were requested to state their level of confidence in decisions they had made after receiving (1) conventional accounting information or (2) conventional accounting information and human resources accounting (HRA) information using a one-group pretest-posttest design. The results indicated a significant relationship between CW cognitive style and the accountants' confidence in their decisions. Furthermore, CW cognitive style moderated the accounting-information/decision-making relationship.     

The Design of a Knowledge-Based Decision Support System to Support the Information Analyst in Determining Requirements

Decision support system (DSS) researchers and designers continue to look for unstructured organizational tasks where there is a critical need for intelligent computer-based support. One such decision task is information requirements determination. Requirements determination is recognized as the most crucial phase of the systems development life cycle. Unfortunately, most methodologies and CASE tools focus only on how to specify the requirements once they are determined. There is very little computer support for the process of determining requirements. This paper discusses the conceptual design and development of a knowledge-based DSS to support information analysts in the critical decision task of determining requirements for the design of effective information systems. The expert modeling support system has the expertise to assist the analyst in studying the organization as a whole and in modeling the system under study in the context of the overall organization's goals and needs. The focus of the paper is on the problems associated with building the knowledge base component of the intelligent decision support system. A prototype implementation of the system is described.