The Effects of Domain Experience and Task Presentation Format on Accountants' Information Relevance Assurance

47 Pages Posted: 26 Mar 2001

See all articles by Sandra C. Vera-Munoz

Sandra C. Vera-Munoz

University of Notre Dame - Department of Accountancy

William R. Kinney, Jr.

University of Texas at Austin - Department of Accounting

Sarah E. Bonner

University of Southern California

Multiple version iconThere are 2 versions of this paper

Date Written: February 23, 2001

Abstract

Information relevance advisory services offer growth opportunities for accountants in CPA firms, but we know little about the types of knowledge needed to provide high quality advice. In a two-stage experiment, accountants with different management and public accounting experience (that we suggest lead to different types of knowledge) receive task information in alternative formats, and develop relevant information for a client's decision. We find that participants are more likely to choose an appropriate problem representation when they receive an appropriate task format or when they have more management or public accounting experience (stage one). Also, when participants choose an appropriate problem representation, more management accounting experience improves their development of relevant information, but more public accounting experience does not (stage two). Our results suggest that tailored task presentation and domain experience that facilitates acquisition of multiple knowledge types improve accountants' information relevance advice.

Keywords: Information relevance assurance; Domain experience; Task presentation format; Problem representation

JEL Classification: M0, M41, M46, C91

Suggested Citation

Vera-Munoz, Sandra C. and Kinney, William and Bonner, Sarah E., The Effects of Domain Experience and Task Presentation Format on Accountants' Information Relevance Assurance (February 23, 2001). Available at SSRN: https://ssrn.com/abstract=262334 or http://dx.doi.org/10.2139/ssrn.262334

Sandra C. Vera-Munoz (Contact Author)

University of Notre Dame - Department of Accountancy ( email )

248 Mendoza College of Business
Notre Dame, IN 46556-5646
United States
574-631-9041 (Phone)
574-631-5255 (Fax)

William Kinney

University of Texas at Austin - Department of Accounting ( email )

Austin, TX 78712
United States
512-471-3632 (Phone)
512-471-3904 (Fax)

Sarah E. Bonner

University of Southern California ( email )

Marshall School of Business
Los Angeles, CA 90089-0441
United States
213-740-5025 (Phone)
213-747-2815 (Fax)

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