Decision Sciences Journal
Volume 32, Number 1
Winter 2001
Effects of Information Sequence and Irrelevant Distractor
Information When Using a Computer-based Decision Aid
J. Hal Reneau (deceased)
School of Accountancy and Information Management, Arizona State
University, Tempe, AZ 85287-3606
Cindy Blanthorne
Department of Accounting, University of North Carolina–Charlotte,
Charlotte, NC 28223-0001, email: cblantho@email.uncc.edu
ABSTRACT. Computer-based decision aids are intended
to support and improve human judgments. Frequently, the largest
portion of the design effort is devoted to the technical aspects
of the system; behavioral aspects are often overlooked. As a
result, the decision aid may be ineffective. An experiment was
conducted to examine the effects of two information structure
variables that theoretically affect judgments: information sequence
and irrelevant distractor information. Auditor subjects made
continuing existence judgments for client-banks after interacting
with one of four alternative decision aids. The decision aids
are modifications of a system developed by an international CPA
firm. Judgments were predicted to be more accurate when: (1)
diagnostic information is presented late rather than early in
the information sequence and (2) when no irrelevant distractor
information is presented. Further, judgment confidence was predicted
to be unrelated to either information sequence or irrelevant
distractor information. The experimental data support all three
predictions.
Subject Areas: Auditor Judgment, Experimental Design,
and Human/Computer Interaction. |