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.     

Computing AIC for black-box models using generalized degrees of freedom: A comparison with cross-validation

Generalized degrees of freedom (GDF), as defined by Ye (1998 Ye, J. (1998). On measuring and correcting the effects of data mining and model selection. Journal of the American Statistical Association 93(441):120–131. [Google Scholar] JASA 93:120–131), represent the sensitivity of model fits to perturbations of the data. Such GDF can be computed for any statistical model, making it possible, in principle, to derive the effective number of parameters in machine-learning approaches and thus compute information-theoretical measures of fit. We compare GDF with cross-validation and find that the latter provides a less computer-intensive and more robust alternative. For Bernoulli-distributed data, GDF estimates were unstable and inconsistently sensitive to the number of data points perturbed simultaneously. Cross-validation, in contrast, performs well also for binary data, and for very different machine-learning approaches.     

Market logics: how locality and mobility make artistic livelihoods in Dakar

This essay addresses two questions linking artists and market spaces in Dakar. First, what do access, proximity, and the representation of locality have to do with the art market? And, secondly, how do markets, networks, and mobility produce and structure artists as a professional category in Dakar? The analysis and theorisation proposed here aligns Dakar’s art market with the city’s other markets as a transactive and productive space. In doing so, this essay also contends with dismissive assessments about the art market in Dakar as inadequate or fledgling. The practices of two artists, Fally Sene Sow and Douts Ndoye, orient discussion of the relationship between artists and markets by focusing specifically on how artists gain mobility and access to multiple networks and opportunities by way of market logics.