The Influence of Decision Aids on User Behavior: Implications for Knowledge Acquisition and Inappropriate Reliance

Abstract

Structured decision aids are widely used in accounting practice and their influence on judgment consistency and accuracy have received considerable attention in the accounting literature. While two benefits commonly associated with decision aid use are improved judgment and enhanced expertise development, the accounting literature has directed relatively little attention toward the potential influence of decision aids on decision maker behavior. The use of structured aids may influence inexperienced accountants to approach aided tasks mechanistically, without becoming actively involved in the task or judgment. This type of passive decision behavior may, in some situations, threaten gains in performance and other intended benefits associated with structured decision approaches. This study examines aided and unaided task execution to investigate whether use of an aid that does not require the active participation of the user in the task's underlying concepts can impede acquisition of task-related knowledge. The study also considers whether use of a structured aid can encourage reliance on the aid even when the aid does not incorporate all relevant features of the task environment.

JEL Classification: G44, M40, M49