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

Author(s):  
Sandra C. Vera-Munoz ◽  
William R. Kinney, Jr. ◽  
Sarah E. Bonner
2001 ◽  
Vol 76 (3) ◽  
pp. 405-429 ◽  
Author(s):  
Sandra C. Vera-Mun˜oz ◽  
William R. Kinney ◽  
Sarah E. Bonner

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 experiences (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.


2010 ◽  
Vol 7 (6) ◽  
pp. 641-652 ◽  
Author(s):  
Corinna Michelin ◽  
Sandra Pellizzoni ◽  
Maria A. Tallandini ◽  
Michael Siegal

1996 ◽  
Vol 83 (1) ◽  
pp. 163-175 ◽  
Author(s):  
Baijun Zhao ◽  
Gavriel Salvendy

Task presentation concerns how information is presented. Previous studies of differences between the alphanumeric presentation and the graphic presentation of task information have reported inconclusive or inconsistent results because the effect of task structure and its interaction with task presentation have been ignored. This study explored the compatibility between task presentation and task structure. Two forms of task presentation, namely, the alphanumeric presentation and the graphic presentation, were examined. Two types of task structure, namely, linear procedural and conditional branching, were examined. A nested factorial experiment was conducted for a comprehension of computer programs. Program code written in C programming language was used as the alphanumeric presentation of computer programs. Flowchart was the graphic presentation of computer programs. 32 subjects participated, 16 being exposed only to the alphanumeric presentation, while another 16 were exposed only to the graphic presentation. Each subject performed tasks with both types of structure. Four measures were collected, task completion time, number of errors, subjective rating of task difficulty, and subjective rating of mental workload. Analysis indicated significant interaction between presentation and the structure of task on all four measures. On each measure, the graphic flowchart presentation was more compatible with the conditional branching tasks than the alphanumeric program code presentation. On the two subjective measures of task difficulty and mental workload, the alphanumeric program code presentation was more compatible with the linear procedural tasks than the graphic flowchart presentation.


2001 ◽  
Vol 16 (3) ◽  
pp. 124-129 ◽  
Author(s):  
James L. Bierstaker ◽  
Richard G. Brody

2021 ◽  
Vol 7 (2) ◽  
pp. 125-155
Author(s):  
Marta K. Mielicki ◽  
Charlies J. Fitzsimmons ◽  
Lauren H. Woodbury ◽  
Hannah Marshal ◽  
Dake Zhang ◽  
...  

Prior work exploring preschool-aged children’s reasoning with repeating patterns has shown that patterning ability is an important predictor of math achievement; however, there is limited research exploring older children’s growing pattern task performance. The current study tested whether presentation format impacts performance on growing pattern problems, and whether the effects of presentation format extend to transfer word problems for which no patterns are provided. Sixth grade students were randomly assigned to complete several growing pattern tasks in one of three presentation formats (figures, sequences of values, or tables of values), and later completed transfer story problems with no figures, sequences, or tables provided. Findings suggest that presenting growing patterns as figures can benefit performance, although these benefits may depend on both pattern type and task. No differences were observed in performance on transfer problems, likely because students rarely spontaneously generated figures. Additional exploratory analyses suggest that performance on growing pattern problems may be related to both standardized math ability and fraction task performance, whereas inhibitory control may only be related to performance for specific patterning tasks. These findings have implications for educators because describing/expressing patterns is critical to algebra and higher-level mathematics.


2018 ◽  
Vol 47 ◽  
pp. 53-62 ◽  
Author(s):  
Tanja Dackermann ◽  
Lisa Kroemer ◽  
Hans-Christoph Nuerk ◽  
Korbinian Moeller ◽  
Stefan Huber

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