Customizing information access according to domain and task knowledge

Author(s):  
Nathalie Hernandez ◽  
Josiane Mothe ◽  
Sandra Poulain
2003 ◽  
Vol 22 (1) ◽  
pp. 47-67 ◽  
Author(s):  
Jay C. Thibodeau

This study provides experimental evidence related to the management of audit task knowledge. Specifically, the research explores whether a certain type of task knowledge, loan credit review knowledge, develops differently for in-charge auditors working in different industry specializations. Since auditors are often asked to choose an industry specialization at the in-charge level, understanding whether certain industries provide the opportunity for differential knowledge development is important (Libby and Frederick 1990), especially if such knowledge can be transferred to aid performance in tasks completed in several other industries. As such, the study explores whether the task knowledge under investigation can be transferred across both industry and task contexts to aid performance in the going concern judgment, a task that is required to be completed in all industries. An experiment was administered to 60 in-charge auditors from one of the then Big 6 firms, with 32 participants specializing in the financial services industry and 28 in manufacturing. Importantly, financial services auditors have extensive experience evaluating the collectibility of loans and the underlying financial condition of borrowers; this knowledge is expected to also be valuable in assessing the going concern of any client. Participants evaluated the going concern status of four cases of actual troubled clients from two industry settings: manufacturing and casino gambling. The findings support the transferability of knowledge across task and industry contexts. This result is important because it is the first study in the audit literature to demonstrate that a specific type of task knowledge can be transferred across both task and industry contexts (Be´dard and Chi 1993). In so doing, the results provide an important theoretical foundation for audit researchers and practitioners regarding the conditions for the transfer and dissemination of audit knowledge throughout a firm.


2021 ◽  
pp. 1-3
Author(s):  
Darío Garigliotti

Darío Garigliotti is a postdoctoral researcher at Aalborg University, Denmark, where he works in collaboration with Prof. Katja Hose and Assoc. Prof. Johannes Bjerva, in the areas of information extraction, information retrieval and natural language processing. He completed his doctoral degree in Computer Science at University of Stavanger, Norway, under the supervision of Prof. Krisztian Balog. The website at https://dariogarigliotti.github.io/ contains more information about Garigliotti's work. The research conducted by Garigliotti focused on utilizing and extending methods and techniques from semantic search within an information access paradigm that aims to support users in achieving their tasks. More specifically, to enhance search engines with functionalities for recognizing the underlying tasks in searches and providing support for task completion. The work presented in this thesis is organized in three grand themes: entity type information for entity retrieval, entity-oriented search intents, and task-based search. Alongside the theoretical and empirical contributions, a number of resource contributions were developed, including several corpora and test collections, and a knowledge base of entity-oriented search intents.


Author(s):  
Daniel Gartenberg ◽  
Leonard A. Breslow ◽  
J. Malcolm McCurry ◽  
J. Gregory Trafton

2018 ◽  
Vol 14 (2) ◽  
pp. 234-247 ◽  
Author(s):  
Suhaiza Ismail ◽  
Siti Alawiah Siraj ◽  
Shahril Baharim

Purpose The purpose of this paper is to examine factors influencing the readiness of public sector accountants to implement the accrual accounting system in the Malaysian Federal Government. The readiness was measured in terms change commitment and change efficacy. Design/methodology/approach The study uses a questionnaire survey that comprises three factors (change valence, task knowledge and task availability) in predicting readiness to implement the accrual accounting system. Multiple regressions were performed on a total of 165 usable responses received. Findings The results reveal that change valence, task knowledge and task availability are significant and positively influence the change efficacy of the Federal Government to implement accrual accounting in Malaysia. However, only change valance is a positively significant factor in influencing change commitment. Originality/value This study is important as it contributes not only by adding to the scant literature assessing the readiness to implement the accrual accounting system but also by providing useful information on determinants of readiness for accrual accounting implementation in supporting the Malaysian Government’s financial transformation agenda.


2001 ◽  
Vol 16 (4) ◽  
pp. 491-508 ◽  
Author(s):  
Hitendra Pillay ◽  
Wageeh W. Boles ◽  
Andrea R. McCrindle

Author(s):  
Gregory McGowin ◽  
Zerong Xi ◽  
Olivia B. Newton ◽  
Gita Sukthankar ◽  
Stephen M. Fiore ◽  
...  

As the complexity of aircraft cockpit operations increases, training effectiveness must be improved, and learning accelerated. Virtual reality (VR) training is increasingly offered as a method for improving training efficacy given its ability to provide a rich sensory experience during learning. This paper describes a study examining how training efficacy can be improved by improving learning diagnostics. We study how varying forms of knowledge assessment are related to different types of task knowledge and task performance in a VR flight simulator. The data suggest that participants who demonstrated higher training comprehension, measured via diagnostic test questions, on conceptual (and to a lesser effect) declarative knowledge, also demonstrated superior knowledge transfer in the VR flight simulator. Findings are discussed in the context of improving cognitively diagnostic assessments that are better able to predict task performance and inform individually tailored training remediation.


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