메뉴 건너뛰기




Volumn 6, Issue 4, 2005, Pages 217-240

Determinants of reliance: An empirical test of the theory of technology dominance

Author keywords

Cognitive fit; Decision aid familiarity; Intelligent decision aids; Reliance; Task complexity; Task experience; Theory of technology dominance

Indexed keywords


EID: 28244496561     PISSN: 14670895     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.accinf.2005.10.001     Document Type: Article
Times cited : (32)

References (57)
  • 1
    • 0039415769 scopus 로고    scopus 로고
    • The role of innovation characteristics and perceived voluntariness in the acceptance of information technologies
    • R. Agarwal J. Prasad The role of innovation characteristics and perceived voluntariness in the acceptance of information technologies Decis Sci 28 3 1997 557-582
    • (1997) Decis. Sci. , vol.28 , Issue.3 , pp. 557-582
    • Agarwal, R.1    Prasad, J.2
  • 2
    • 0001490080 scopus 로고    scopus 로고
    • The theory of technology dominance: Understanding the impact of intelligent decision aids on decision makers' judgments
    • V. Arnold S.G. Sutton The theory of technology dominance: Understanding the impact of intelligent decision aids on decision makers' judgments Adv Account Behav Res 1 1998 175-194
    • (1998) Adv. Account. Behav. Res. , vol.1 , pp. 175-194
    • Arnold, V.1    Sutton, S.G.2
  • 3
    • 28244492439 scopus 로고    scopus 로고
    • The impact of intelligent decision aids on expert and novice decision-makers' judgments
    • [March]
    • V. Arnold P.A. Collier S.A. Leech S.G. Sutton The impact of intelligent decision aids on expert and novice decision-makers' judgments Account Fin 2004a 1-26 [March]
    • (2004) Account. Fin. , pp. 1-26
    • Arnold, V.1    Collier, P.A.2    Leech, S.A.3    Sutton, S.G.4
  • 5
    • 28244454458 scopus 로고    scopus 로고
    • The differential use and effect of knowledge-based system explanations in novice and expert judgment decisions
    • (forthcoming)
    • Arnold, V, Clark, N, Collier, PA, Leech, SA, Sutton, SG. The differential use and effect of knowledge-based system explanations in novice and expert judgment decisions. MIS Quarterly (forthcoming).
    • MIS Quarterly
    • Arnold, V.1    Clark, N.2    Collier, P.A.3    Leech, S.A.4    Sutton, S.G.5
  • 6
    • 0000135620 scopus 로고
    • Pressure and performance in accounting decision settings: Paradoxical effects of incentives, feedback and justification
    • R.H. Ashton Pressure and performance in accounting decision settings: paradoxical effects of incentives, feedback and justification J Account Res 28 1990 148-180 [Supplement]
    • (1990) J. Account. Res. , vol.28 , Issue.SUPPL. , pp. 148-180
    • Ashton, R.H.1
  • 7
    • 0001683791 scopus 로고
    • Effects of justification and a mechanical aid on judgment performance
    • R.H. Ashton Effects of justification and a mechanical aid on judgment performance Org Behav Human Dec Process 52 2 1992 292-306
    • (1992) Org. Behav. Human Dec. Process , vol.52 , Issue.2 , pp. 292-306
    • Ashton, R.H.1
  • 8
    • 0002262569 scopus 로고
    • Expertise in auditing
    • J. Bedard M. Chi Expertise in auditing Auditing 12 1993 21-45 [Supplement]
    • (1993) Auditing , vol.12 , Issue.SUPPL. , pp. 21-45
    • Bedard, J.1    Chi, M.2
  • 9
    • 0038890214 scopus 로고    scopus 로고
    • KRisk™: A computerized decision aid for client acceptance and continuance risk assessments
    • T.B. Bell J. Bedard K.M. Johnstone E.F. Smith KRisk™: A computerized decision aid for client acceptance and continuance risk assessments Audit J Pract Theory 21 2 2002 97-113
    • (2002) Audit. J. Pract. Theory , vol.21 , Issue.2 , pp. 97-113
    • Bell, T.B.1    Bedard, J.2    Johnstone, K.M.3    Smith, E.F.4
  • 10
    • 0002043874 scopus 로고
    • Determinants of Auditor Expertise
    • S. Bonner B. Lewis Determinants of Auditor Expertise J Account Res 28 1990 1-21
    • (1990) J. Account. Res. , vol.28 , pp. 1-21
    • Bonner, S.1    Lewis, B.2
  • 11
    • 0001458673 scopus 로고
    • Application of a decision aid in the judgmental evaluation of substantive tests of details samples
    • S.A. Butler Application of a decision aid in the judgmental evaluation of substantive tests of details samples J Account Res 23 2 1985 513-526
    • (1985) J. Account. Res. , vol.23 , Issue.2 , pp. 513-526
    • Butler, S.A.1
  • 12
    • 0003972539 scopus 로고    scopus 로고
    • Structural equation modeling with amos-basic concepts, applications, and programming
    • Mahweh, NJ: Lawrence Erlbaum Associates
    • B.M. Byrne Structural equation modeling with amos-basic concepts, applications, and programming 2001 Lawrence Erlbaum Associates Mahweh, NJ
    • (2001)
    • Byrne, B.M.1
  • 14
    • 55249087535 scopus 로고
    • Perceived usefulness, perceived ease of use, and user acceptance of information technology
    • F.D. Davis Perceived usefulness, perceived ease of use, and user acceptance of information technology MIS Quarterly 13 3 1989 319-339
    • (1989) MIS Quarterly , vol.13 , Issue.3 , pp. 319-339
    • Davis, F.D.1
  • 15
    • 84936823933 scopus 로고
    • User acceptance of computer technology: A comparison of two theoretical models
    • F.D. Davis R.P. Bagozzi P.R. Warshaw User acceptance of computer technology: A comparison of two theoretical models Manage Sci 35 8 1989 982-1002
    • (1989) Manage. Sci. , vol.35 , Issue.8 , pp. 982-1002
    • Davis, F.D.1    Bagozzi, R.P.2    Warshaw, P.R.3
  • 16
    • 0039859908 scopus 로고
    • Developing an accounting expert system decision aid for classroom use
    • P. Dorr M. Eining J. Groff Developing an accounting expert system decision aid for classroom use Issues Account Educ 3 1 1988 27-41
    • (1988) Issues Account. Educ. , vol.3 , Issue.1 , pp. 27-41
    • Dorr, P.1    Eining, M.2    Groff, J.3
  • 17
    • 0039838614 scopus 로고    scopus 로고
    • An investigation of localization as an element of cognitive fit in accounting model representations
    • C. Dunn S. Grabski An investigation of localization as an element of cognitive fit in accounting model representations Decis Sci 32 1 2001 55-94
    • (2001) Decis. Sci. , vol.32 , Issue.1 , pp. 55-94
    • Dunn, C.1    Grabski, S.2
  • 18
    • 17144411888 scopus 로고    scopus 로고
    • Reliance on decision aids: An examination of auditors' assessment of management fraud
    • M. Eining D. Jones J. Loebbecke Reliance on decision aids: An examination of auditors' assessment of management fraud Audit J Pract Theory 16 2 1997 1-19
    • (1997) Audit. J. Pract. Theory , vol.16 , Issue.2 , pp. 1-19
    • Eining, M.1    Jones, D.2    Loebbecke, J.3
  • 19
    • 0011412787 scopus 로고
    • Audit technology: A heritage and a promise
    • R.K. Elliot P.D. Jacobson Audit technology: A heritage and a promise J Account 160 1987 198-202
    • (1987) J. Account. , vol.160 , pp. 198-202
    • Elliot, R.K.1    Jacobson, P.D.2
  • 20
    • 0001827108 scopus 로고
    • Early expert systems: Where are they now
    • G.T. Gill Early expert systems: Where are they now MIS Quarterly 19 1 1995 51-81
    • (1995) MIS Quarterly , vol.19 , Issue.1 , pp. 51-81
    • Gill, G.T.1
  • 21
    • 0001210347 scopus 로고    scopus 로고
    • The influence of decisions aids on user behavior: Implications for knowledge acquisition and inappropriate reliance
    • S.M. Glover D.F. Prawitt B.C. Spilker The influence of decisions aids on user behavior: Implications for knowledge acquisition and inappropriate reliance Org Behav Human Decis Process 72 2 1997 223-255
    • (1997) Org. Behav. Human Decis. Process , vol.72 , Issue.2 , pp. 223-255
    • Glover, S.M.1    Prawitt, D.F.2    Spilker, B.C.3
  • 22
    • 0000686460 scopus 로고    scopus 로고
    • Explanations from intelligent systems: Theoretical foundations and implications for practice
    • S. Gregor I. Benbasat Explanations from intelligent systems: Theoretical foundations and implications for practice MIS Quarterly 23 4 1999 497-530
    • (1999) MIS Quarterly , vol.23 , Issue.4 , pp. 497-530
    • Gregor, S.1    Benbasat, I.2
  • 23
    • 67650706330 scopus 로고    scopus 로고
    • Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternative
    • L.T. Hu P.M. Bentler Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternative Struct Equ Modeling Multidiscip J 6 1999 1-55
    • (1999) Struct. Equ. Modeling Multidiscip. J. , vol.6 , pp. 1-55
    • Hu, L.T.1    Bentler, P.M.2
  • 24
    • 0000259069 scopus 로고
    • An investigation of the influences of a non-statistical decision aid on auditor sample size decisions
    • S.J. Kachelmeier W.R. Messier An investigation of the influences of a non-statistical decision aid on auditor sample size decisions Account Rev 65 1 1990 209-229
    • (1990) Account. Rev. , vol.65 , Issue.1 , pp. 209-229
    • Kachelmeier, S.J.1    Messier, W.R.2
  • 25
    • 0030508817 scopus 로고    scopus 로고
    • A theory of decision support system design for user calibration
    • G.M. Kasper A theory of decision support system design for user calibration Inf Syst Res 7 1996 215-232
    • (1996) Inf. Syst. Res. , vol.7 , pp. 215-232
    • Kasper, G.M.1
  • 27
    • 0010689376 scopus 로고    scopus 로고
    • Anchoring effects associated with recommendations from expert decision aids: An experimental analysis
    • T.K. Kowalczyk C.J. Wolfe Anchoring effects associated with recommendations from expert decision aids: An experimental analysis Behav Res Account 10 1998 147-169
    • (1998) Behav. Res. Account. , vol.10 , pp. 147-169
    • Kowalczyk, T.K.1    Wolfe, C.J.2
  • 28
    • 0001530570 scopus 로고
    • A comparative study of how experts and novices use a decision aid to solve problems in complex knowledge domains
    • J.M. Mackey J.J. Elam A comparative study of how experts and novices use a decision aid to solve problems in complex knowledge domains Inf Syst Res 3 2 1992 150-172
    • (1992) Inf. Syst. Res. , vol.3 , Issue.2 , pp. 150-172
    • Mackey, J.M.1    Elam, J.J.2
  • 30
    • 0002821509 scopus 로고
    • Expert systems in auditing: The state of the art
    • W.F. Messier V. Hansen Expert systems in auditing: The state of the art Audit J Pract Theor 7 1 1987 94-103
    • (1987) Audit. J. Pract. Theor. , vol.7 , Issue.1 , pp. 94-103
    • Messier, W.F.1    Hansen, V.2
  • 31
    • 0011536774 scopus 로고
    • The effect of accountability on judgment: Development of hypotheses for auditing
    • W.F. Messier W.C. Quilliam The effect of accountability on judgment: development of hypotheses for auditing Audit J Pract Theory 11 1992 124-128
    • (1992) Audit. J. Pract. Theory , vol.11 , pp. 124-128
    • Messier, W.F.1    Quilliam, W.C.2
  • 32
    • 73449149291 scopus 로고
    • Development of an instrument to measure the perceptions of adopting an information technology innovation
    • G.C. Moore I. Benbasat Development of an instrument to measure the perceptions of adopting an information technology innovation Inf Syst Res 2 3 1991 192-222
    • (1991) Inf. Syst. Res. , vol.2 , Issue.3 , pp. 192-222
    • Moore, G.C.1    Benbasat, I.2
  • 33
    • 0036789979 scopus 로고    scopus 로고
    • Do tax decision support systems affect the accuracy of tax compliance decisions?
    • T. Noga V. Arnold Do tax decision support systems affect the accuracy of tax compliance decisions? Int J Account Inf Syst 3 3 2002 125-144
    • (2002) Int. J. Account. Inf. Syst. , vol.3 , Issue.3 , pp. 125-144
    • Noga, T.1    Arnold, V.2
  • 35
    • 0000940150 scopus 로고
    • Effects of input from a mechanical model on clinical judgment
    • D. Peterson G. Pitz Effects of input from a mechanical model on clinical judgment J Appl Psychol 71 1 1986 163-167
    • (1986) J. Appl. Psychol. , vol.71 , Issue.1 , pp. 163-167
    • Peterson, D.1    Pitz, G.2
  • 36
    • 0000399642 scopus 로고
    • On the allocation of effort
    • R. Radner M. Rothschild On the allocation of effort J Econ Theory 10 3 1975 358-376
    • (1975) J. Econ. Theory , vol.10 , Issue.3 , pp. 358-376
    • Radner, R.1    Rothschild, M.2
  • 37
    • 0039421193 scopus 로고    scopus 로고
    • Behavioral decision aid research: Decision aid use and effects
    • V. Arnold S.G. Sutton editors. American Accounting Association Sarasota, FL
    • J.M. Rose Behavioral decision aid research: Decision aid use and effects In: V. Arnold S.G. Sutton editors. Researching accounting as an information systems discipline 2002 American Accounting Association Sarasota, FL 111-133
    • (2002) Researching Accounting As an Information Systems Discipline , pp. 111-133
    • Rose, J.M.1
  • 38
    • 28244482449 scopus 로고    scopus 로고
    • The effects of optimization on cognitive skill acquisition from intelligent decision aids
    • Unpublished Ph.D. Dissertation. Oklahoma State University
    • Smedley G. The effects of optimization on cognitive skill acquisition from intelligent decision aids. Unpublished Ph.D. Dissertation. Oklahoma State University. 2001.
    • (2001)
    • Smedley, G.1
  • 39
    • 28244498998 scopus 로고    scopus 로고
    • Explanation provisions in knowledge based systems: A theory driven approach for knowledge transfer designs
    • G. Smedley S.G. Sutton Explanation provisions in knowledge based systems: A theory driven approach for knowledge transfer designs J Emerg Technol Account 1 2004 41-62
    • (2004) J. Emerg. Technol. Account. , vol.1 , pp. 41-62
    • Smedley, G.1    Sutton, S.G.2
  • 40
    • 0000703119 scopus 로고
    • Assessing IT usage: The role of prior experience
    • S. Taylor P. Todd Assessing IT usage: The role of prior experience MIS Quarterly 19 4 1995 561-570
    • (1995) MIS Quarterly , vol.19 , Issue.4 , pp. 561-570
    • Taylor, S.1    Todd, P.2
  • 41
    • 38749129220 scopus 로고
    • Personal computing: Toward a conceptual model of utilization
    • R.L. Thompson C.A. Higgins J.M. Howell Personal computing: Toward a conceptual model of utilization MIS Quarterly 15 1 1991 124-143
    • (1991) MIS Quarterly , vol.15 , Issue.1 , pp. 124-143
    • Thompson, R.L.1    Higgins, C.A.2    Howell, J.M.3
  • 42
    • 0001466354 scopus 로고
    • Influence of experience on personal computer utilization: Testing a conceptual model
    • R.L. Thompson C.A. Higgins J.M. Howell Influence of experience on personal computer utilization: Testing a conceptual model J Manage Inf Syst 11 1 1994 167-187
    • (1994) J. Manage. Inf. Syst. , vol.11 , Issue.1 , pp. 167-187
    • Thompson, R.L.1    Higgins, C.A.2    Howell, J.M.3
  • 43
    • 0006067749 scopus 로고
    • An experimental investigation of the relationship between decision makers, decision aids and decision making effort
    • P. Todd I. Benbasat An experimental investigation of the relationship between decision makers, decision aids and decision making effort Infor 31 2 1993 80-100
    • (1993) Infor. , vol.31 , Issue.2 , pp. 80-100
    • Todd, P.1    Benbasat, I.2
  • 44
    • 0002899814 scopus 로고
    • The influence of decision aids on choice strategies: An experimental analysis of the role of cognitive effort
    • P. Todd I. Benbasat The influence of decision aids on choice strategies: an experimental analysis of the role of cognitive effort Org Behav Human Decis Process 60 1994 36-74
    • (1994) Org. Behav. Human Decis. Process , vol.60 , pp. 36-74
    • Todd, P.1    Benbasat, I.2
  • 45
    • 0033274708 scopus 로고    scopus 로고
    • Evaluating the impact of DSS, cognitive effort, and incentives on strategy selection
    • P. Todd I. Benbasat Evaluating the impact of DSS, cognitive effort, and incentives on strategy selection Inf Syst Res 10 4 1999 356-374
    • (1999) Inf. Syst. Res. , vol.10 , Issue.4 , pp. 356-374
    • Todd, P.1    Benbasat, I.2
  • 46
    • 84990553644 scopus 로고
    • Multiattribute data presentation and human judgment: A cognitive fit perspective
    • N. Umanath I. Vessey Multiattribute data presentation and human judgment: A cognitive fit perspective Decis Sci 25 5/6 1994 795-824
    • (1994) Decis. Sci. , vol.25 , Issue.5-6 , pp. 795-824
    • Umanath, N.1    Vessey, I.2
  • 47
    • 0033872521 scopus 로고    scopus 로고
    • A theoretical extension of the technology acceptance model: Four longitudinal field studies
    • V. Venkatesh F.D. Davis A theoretical extension of the technology acceptance model: Four longitudinal field studies Manag Sci 45 2 2000 186-204
    • (2000) Manag. Sci. , vol.45 , Issue.2 , pp. 186-204
    • Venkatesh, V.1    Davis, F.D.2
  • 48
    • 84985846653 scopus 로고
    • Cognitive fit: A theory-based analysis of the graphs versus tables literature
    • I. Vessey Cognitive fit: A theory-based analysis of the graphs versus tables literature Decis Sci 22 1991 219-240
    • (1991) Decis. Sci. , vol.22 , pp. 219-240
    • Vessey, I.1
  • 49
    • 0002316142 scopus 로고
    • Cognitive fit: An empirical study of information acquisition
    • I. Vessey D. Galletta Cognitive fit: An empirical study of information acquisition Inf Syst Res 2 1 1991 63-84
    • (1991) Inf. Syst. Res. , vol.2 , Issue.1 , pp. 63-84
    • Vessey, I.1    Galletta, D.2
  • 50
    • 0002955268 scopus 로고    scopus 로고
    • The effects of experience and confidence on decision aid reliance: A causal model
    • S. Whitecotton The effects of experience and confidence on decision aid reliance: A causal model Behav Res Account 8 1996 194-216
    • (1996) Behav. Res. Account. , vol.8 , pp. 194-216
    • Whitecotton, S.1
  • 51
    • 0030121907 scopus 로고    scopus 로고
    • The effects of experience and a decision aid on the slope, scatter, and bias of earnings forecasts
    • S. Whitecotton The effects of experience and a decision aid on the slope, scatter, and bias of earnings forecasts Org Behav Human Decis Process 66 1 1996 111-121
    • (1996) Org. Behav. Human Decis. Process , vol.66 , Issue.1 , pp. 111-121
    • Whitecotton, S.1
  • 52
    • 0010732636 scopus 로고    scopus 로고
    • Influencing decision aid reliance through involvement in information choice
    • S. Whitecotton S. Butler Influencing decision aid reliance through involvement in information choice Behav Res Account 10 1998 182-200 [Supplement]
    • (1998) Behav. Res. Account. , vol.10 , Issue.SUPPL. , pp. 182-200
    • Whitecotton, S.1    Butler, S.2
  • 53
    • 0001369044 scopus 로고    scopus 로고
    • Improving predictive accuracy with a combination of human intuition and mechanical decision aids
    • S.M. Whitecotton D.E. Sanders K.B. Norris Improving predictive accuracy with a combination of human intuition and mechanical decision aids Org Behav Human Decis Process 76 3 1998 325-348
    • (1998) Org. Behav. Human Decis. Process , vol.76 , Issue.3 , pp. 325-348
    • Whitecotton, S.M.1    Sanders, D.E.2    Norris, K.B.3
  • 56
    • 21144461634 scopus 로고
    • Judgmental versus statistical prediction: Information asymmetry and combination rules
    • I. Yaniv R.M. Hogarth Judgmental versus statistical prediction: information asymmetry and combination rules Psychol Sci 4 1 1993 58-62
    • (1993) Psychol. Sci. , vol.4 , Issue.1 , pp. 58-62
    • Yaniv, I.1    Hogarth, R.M.2
  • 57
    • 0000919171 scopus 로고
    • The impact of explanation facilities on user acceptance of expert system advice
    • L.R. Ye P.E. Johnson The impact of explanation facilities on user acceptance of expert system advice MIS Quarterly 19 2 1995 157-172
    • (1995) MIS Quarterly , vol.19 , Issue.2 , pp. 157-172
    • Ye, L.R.1    Johnson, P.E.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.