If Eyes are the Window to Our Soul, What Role does Eye-Tracking Play in Accounting Research?

2018 ◽  
Vol 31 (2) ◽  
pp. 107-133 ◽  
Author(s):  
Edward J. Lynch ◽  
Lindsay M. Andiola
Keyword(s):  
Eye Tracking ◽  
Cognitive Processes ◽  
Research Tool ◽  
Future Research ◽  
Behavioral Accounting ◽  
Research Directions ◽  
Psychological Constructs ◽  
Instructional Resource ◽  
Future Research Directions ◽  
Research Domains

ABSTRACT Recent advances in technology have increased the accessibility and ease in using eye-tracking as a research tool. These advances have the potential to benefit behavioral accounting researchers' understanding of the cognitive processes underlying individuals' judgments, decisions, and behaviors. However, despite its potential and wide use in other disciplines, few behavioral accounting studies use eye-tracking. The purpose of this paper is to familiarize accounting researchers with eye-tracking, including its advantages and limitations as a research tool. We start by providing an overview of eye-tracking and discussing essential terms and useful metrics, as well as the psychological constructs they proxy. We then summarize eye-tracking research across research domains, review accounting studies that use eye-tracking, and identify future research directions across accounting topics. Finally, we provide an instructional resource to guide those researchers interested in using eye-tracking, including important considerations at each stage of the study. JEL Classifications: M41; C91.

Using Eye-Tracking Technology to Understand How Graphic Organizers Aid Student Learning

2017 ◽  
pp. 220-238 ◽  
Author(s):  
Linlin Luo ◽  
Kenneth A. Kiewra ◽  
Markeya S. Peteranetz ◽  
Abraham E. Flanigan
Keyword(s):  
Eye Tracking ◽  
Student Learning ◽  
Cognitive Processes ◽  
Graphic Organizers ◽  
Graphic Organizer ◽  
Future Research ◽  
Research Directions ◽  
The Past ◽  
Future Research Directions ◽  
Tracking Technology

In the past three decades, several studies have found an achievement advantage for studying graphic organizers such as a hierarchy or matrix over studying linear displays such as a text or outline (e.g., Dye, 2000; Guri-Rosenblit, 1989; Kauffman & Kiewra, 2010). However, little was learned about how students study graphic organizers and the cognitive processes involved. Recently, the advancement of eye-tracking technology has provided a means to examine how students actually study graphic organizers and the types of processing that occur. The purpose of this chapter is to explore how eye-tracking technology can be used to understand how graphic organizers aid student learning. Specifically, this chapter introduces graphic organizer research and theory, reviews recent research that used eye-tracking technology to study graphic organizers, and offers future research directions.

Machine Learning and Cognitive Algorithms for Engineering Applications

2013 ◽  
Vol 7 (4) ◽  
pp. 64-82 ◽  
Author(s):  
Leonid Perlovsky ◽  
Gary Kuvich
Keyword(s):  
Fuzzy Logic ◽  
Cognitive Processes ◽  
Future Research ◽  
Abstract Concepts ◽  
Cognitive Mechanisms ◽  
Research Directions ◽  
Semiotic Approach ◽  
Future Research Directions ◽  
The Brain ◽  
Universal Representation

Mind is based on intelligent cognitive processes, which are not limited by language and logic only. The thought is a set of informational processes in the brain, and such processes have the same rationale as any other systematic informational processes. Their specifics are determined by the ways of how brain stores, structures, and process this information. Systematic approach allows representing them in a diagrammatic form that can be formalized. Semiotic approach allows for the universal representation of such diagrams. In that approach, logic is a way of synthesis of such structures, which is a small but clearly visible top of the iceberg. The most efforts were traditionally put into logics without paying much attention to the rest of the mechanisms that make the entire thought system working autonomously. Dynamic fuzzy logic is reviewed and its connections with semiotics are established. Dynamic fuzzy logic extends fuzzy logic in the direction of logic-processes, which include processes of fuzzification and defuzzification as parts of logic. The paper reviews basic cognitive mechanisms, including instinctual drives, emotional and conceptual mechanisms, perception, cognition, language, a model of interaction between language and cognition upon the new semiotic models. The model of interacting cognition and language is organized in an approximate hierarchy of mental representations from sensory percepts at the “bottom” to objects, contexts, situations, abstract concepts-representations, and to the most general representations at the “top” of mental hierarchy. Knowledge Instinct and emotions are driving feedbacks for these representations. Interactions of bottom-up and top-down processes in such hierarchical semiotic representation are essential for modeling cognition. Dynamic fuzzy logic is analyzed as a fundamental mechanism of these processes. Future research directions are discussed.

Cognitive Neuroscience in Information Systems Research

2016 ◽  
Vol 27 (1) ◽  
pp. 58-73 ◽  
Author(s):  
Yeli Zhao ◽  
Keng Siau
Keyword(s):  
Information Systems ◽  
Eye Tracking ◽  
Cognitive Neuroscience ◽  
Brain Area ◽  
Future Research ◽  
Brain Areas ◽  
Research Directions ◽  
Systems Research ◽  
Information Systems Research ◽  
Future Research Directions

This paper reviews cognitive neuroscience and several neurophysiological tools (e.g., fMRI, PET, EEG, MEG, and eye tracking). The strengths and weaknesses of such tools for information systems research are presented. The paper provides examples of existing cognitive neuroscience studies in varies areas, such as neuroeconomics, neuromarketing, and eye tracking. In addition, this paper provides an overview of brain areas that response to various mental processes, and discusses the localization and functionality of each brain area. Because of the popularity of eye-tracking research in information systems, measurements and metrics related and derived from eye-tracking technique (e.g., fixation, saccades and scanpath) are described and discussed in this paper. Opportunities for applying cognitive neuroscience techniques to IS research as well as future research directions are also discussed.

Financial Planning for Retirement: Bibliometric Analysis and Future Research Directions

2021 ◽  
pp. JFCP-19-00062
Author(s):  
Sweta Tomar ◽  
Satish Kumar ◽  
Riya Sureka
Keyword(s):  
Bibliometric Analysis ◽  
Financial Literacy ◽  
Financial Planning ◽  
Future Research ◽  
Research Directions ◽  
Psychological Constructs ◽  
The Status ◽  
Future Research Directions ◽  
The Impact ◽  
Social Biases

This study aims to determine the status of existing research on financial planning for retirement. We used bibliometric analysis and content analysis to examine a sample of 1,116 studies conducted over a span of more than five decades. Bibliographic coupling network was developed to determine the intellectual themes in the field. Our findings suggest that the structural, economic, and cultural disparities worldwide lead to distinct pressures for savings on individuals. Further studies should be conducted considering emerging economies and the aforementioned disparities to gain deeper insights. While a few studies have examined the influence of social biases, behavioral biases, personality traits, and psychological constructs on financial literacy and the impact of this interaction on financial planning for retirement. We conclude by suggesting potential future research directions.

Transcending Eudaimonic Entertainment

2021 ◽  
pp. 362-381
Author(s):  
Sophie H. Janicke-Bowles ◽  
Anne Bartsch ◽  
Mary Beth Oliver ◽  
Arthur A. Raney
Keyword(s):  
Cognitive Processes ◽  
Future Research ◽  
Media Content ◽  
Research Directions ◽  
Personality Differences ◽  
Online Videos ◽  
Future Research Directions ◽  
Need For Affect ◽  
Self Transcendence ◽  
Selection Of

Research thus far has generally conceptualized eudaimonic entertainment as media content that can provide viewers with meaningful, moving, and contemplative experiences. This chapter first outlines the traditional conceptualization of eudaimonic entertainment and the different affective and cognitive processes involved, followed by an expansion on extant definitions. Self-transcendent experiences as another form of eudaimonic entertainment experiences that orient the consumer toward others more so than the self are introduced, followed by an elaboration of the depictions of transcendent portrayals and their effects across different media platforms (film, television, social media and online videos, digital games and virtual reality), theories of self-transcendence, outcomes of eudaimonic entertainment (e.g., altruism, connectedness, wisdom, recovery) and personality differences that impact the selection of and experience with eudaimonic media (e.g., need for affect, empathy). Implications of the expanded conceptualization of eudaimonic entertainment for media scholars and future research directions are discussed.

Compassion and Empathy as Transformative Intervention Approaches

2021 ◽  
pp. 493-512
Author(s):  
Leslie Ramos Salazar ◽  
Priyanka Khandewal
Keyword(s):  
At Risk ◽  
Workplace Bullying ◽  
Intervention Research ◽  
Future Research ◽  
Research Directions ◽  
Psychological Constructs ◽  
Intervention Approach ◽  
Self Compassion ◽  
Future Research Directions

The use of empathy, compassion, and self-compassion can aid in the reduction of workplace suffering due to workplace cyberbullying. As such, this chapter defines each of these constructs and reviews their relevance to the management of workplace bullying. The main purpose of the chapter was to review prosocial interventions that incorporate positive psychological constructs such as empathy, compassion, and self-compassion. Prosocial workplace interventions serve to prevent and reduce workplace cyberbullying behavior in at-risk organizations. Interventions can be used to educate and train employees and leaders across organizations on how to cope with workplace cyberbullying as it emerges at work. A case study is offered along with recommendations to highlight how organizations might use an intervention approach to manage workplace cyberbullying. Future research directions are also offered to inspire workplace cyberbullying intervention research in organizations.

scholarly journals How Organizational Hypocrisy Cultivates Abusive Supervision Whereas Supervisor Resilience Impedes It: Frustration Aggression Vs Resource Building Approach

2020 ◽  
pp. 95-132
Author(s):  
Anwar -ul-Haq ◽  
Syed Tahir Rizvi
Keyword(s):  
Cognitive Processes ◽  
Abusive Supervision ◽  
Survey Method ◽  
Future Research ◽  
Research Directions ◽  
Mediating Role ◽  
Future Research Directions ◽  
Quantitative Design

This study adds to the research of business ethics by exploring how organizational hypocrisy affects abusive supervision positively, through the mediating role of cynicism of supervisors and when supervisor resilience can temper down abusive supervision. This is the first study to use frustration aggression theory to explain the studied mechanism and further contributes to the literature of theory by proposing that frustration may lead to broadening of scope of cognitive processes thereby developing new positive goals. Using a quantitative design multisource data were collected in three waves through survey method. Results of the data analysis confirmed the entire hypotheses of the study in proposed directions. This study highlights a dangerous pathway that may generate vicious cycles of negativity and undermine long term viability of organizations but at the same time gives a unique solution to organizations to decrease the effects of hypocritical policies. The study can have far reaching organizational and social implications. Organizations can benefit from this research by reviewing their management philosophies and HR practitioners can focus on developing pools of resilient employees to make organizations and society green. At the end limitations of the study are discussed and future research directions are suggested

Cognitive Neuroscience in Information Systems Research

2018 ◽  
pp. 158-175
Author(s):  
Yeli Zhao ◽  
Keng Siau
Keyword(s):  
Information Systems ◽  
Eye Tracking ◽  
Cognitive Neuroscience ◽  
Brain Area ◽  
Future Research ◽  
Research Directions ◽  
Is Research ◽  
Systems Research ◽  
Information Systems Research ◽  
Future Research Directions

This paper reviews cognitive neuroscience and several neurophysiological tools (e.g., fMRI, PET, EEG, MEG, and eye tracking). The strengths and weaknesses of such tools for information systems research are presented. The paper provides examples of existing cognitive neuroscience studies in varies areas, such as neuroeconomics, neuromarketing, and eye tracking. In addition, this paper provides an overview of brain areas that response to various mental processes, and discusses the localization and functionality of each brain area. Because of the popularity of eye-tracking research in information systems, measurements and metrics related and derived from eye-tracking technique (e.g., fixation, saccades and scanpath) are described and discussed in this paper. Opportunities for applying cognitive neuroscience techniques to IS research as well as future research directions are also discussed.

scholarly journals Neuromarketing: Marketing research in the new millennium

2021 ◽  
Vol 4 (3) ◽  
pp. 27-35
Author(s):  
Ahmed H. Alsharif ◽  
Nor Zafir Md Salleh ◽  
Rohaizat Baharun
Keyword(s):  
Cognitive Processes ◽  
Relevant Literature ◽  
Marketing Research ◽  
Future Research ◽  
Attention And Memory ◽  
Product Price ◽  
Research Directions ◽  
Emotional Processes ◽  
Decision Making Processes ◽  
Future Research Directions

Neuromarketing (NM) uses neuroscience tools, for example, but not limited to functional magnetic resonance imaging (fMRI) and electroencephalography (EEG) to study, explore, analyze, and explain the neural correlates of consumer’s behavior (i.e., decision-making processes), the cognitive processes (i.e., attention and memory) and emotional processes (i.e., emotion) of interest for marketing research (e.g., advertising, brand, product, price). This study analyzes the relevant literature and sheds light on the triune brain of humans, the dimensions of NM such as emotion, attention, and memory. Currently, emotional and cognitive processes have remarkably received attention from academic and industrial environments. Thus, NM presents unrivalled possibilities to record the activity regions in consumers' brains and provide precise information about which neurons are active when consumers are exposed to marketing stimuli. To best our knowledge, this will aid in shaping and understanding the central theme and set the future research directions for the researchers.

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