A Picture Is Worth a Thousand Journal Entries: Accounting Graph Topology for Auditing and Fraud Detection

Although journal entries are an important component of modern accounting, existing research and practice in auditing and fraud detection have not fully exploited the information made available by the double-entry mechanism. This paper proposes a theory-based methodology, accounting graph topology, to visualize journal entries and explicate within- and between-entry relationships. Grounded in cognitive fit theory and graph theory, this methodology can help auditors identify potential internal control issues and problematic transactions for further investigation. We illustrate the benefits of accounting graph topology by applying it to a case study.

Understanding automated conversational agent as a decision aid: matching agent's conversation with customer's shopping task

PurposeTo provide better services to customers, especially immediate responses and 24/7 availability, businesses are implementing text-based automated conversational agents, i.e. chatbots on their social platforms and websites. Chatbots are required to not only provide customers with necessary consultancy and guidance but also communicate friendly and socially. Based on the cognitive fit theory, this study attempts to examine the role of chatbot as a decision aid and how the match between information presentation in forms of decisional guidance and communication style and the shopping task influences consumers' perceived cognitive fit and decision performance outcomes.Design/methodology/approachA 2 x 2 x 2 between subject online experiment was conducted to identify which kind of decisional guidance (suggestive and informative guidance) and communication style (task-oriented vs social-oriented style) are the most appropriate for each type of shopping task (searching vs browsing task).FindingsThe findings show that when customers interact with chatbots, they will perceive higher cognitive fit if the chatbots provide them with suggestive guidance and communicate in a friendly style especially when they perform a searching task.Originality/valueThis study is the first attempt to understand the role of chatbots as a decision aid to customers using the communicative language. This study also tries to explore the cognitive fit theory in a novel way, and we propose the information presentation in forms of communicative language rather than matrices, tables and graphs.

Influential Factors for Team Reflexivity and New Product Development

Despite the important influence of team reflexivity on new product development (NPD) success, a thorough analysis of its key antecedents, mediators, and moderators is lacking in the literature. Using cognitive fit theory, knowledge management perspective, justice theory, and self-verification theory, this study proposed that existing knowledge, task familiarity, and procedural justice are three of the vital factors that lead to NPD success by encouraging team reflexivity. This study also examined the effects of team conflict on team reflexivity and NPD success. Survey data were collected from 254 NPD team members, and these data were then analyzed using the PROCESS Macro from SPSS and the partial least squares (PLS) approach. The results of this study showed that the three aforementioned factors play a significant role in NPD success. The importance of team conflict was then examined, and the results showed that when relationship conflict is higher, the effect of team reflexivity on NPD success tends to be weaker.

An Alternative Fit through Problem Representation in Cognitive Fit Theory

This paper uses cognitive fit theory to analyze the problem solving process in spreadsheet analyses. Cognitive fit theory proposes the formation of mental representation as a part of the problem solving process. However, there is little research examining mental representation, which is a key concept in cognitive fit theory. This study examines the formation of mental representation and proposes an alternative mechanism of cognitive fit between different problem representations and their corresponding mental representations when the task is invariant, but the problem representation changes. Mental representation is then empirically assessed based on the application of Hick’s law, which states that the response time of users making a choice varies with the logarithm of the number of possible choices. Therefore, this study contributes to research on cognitive fit theory by proposing an alternative fit and by demonstrating a feasible approach for identifying mental representations. It contributes to spreadsheet research by showing how problem representations affect task performance in the case of spreadsheet error correction.

A Conceptual Model of Customer Innovation Centric

Customer innovation centric is not only an important perspective on value-creation, but also a new strategy discipline that IT software companies in Jordan should embrace if they are pursue to enlargement successfully. Furthermore, customer experience, customers’ community, customer knowledge, and customer innovation are influential variables for improving organizational learning from customer. In order to study this impact, the author uses cognitive fit theory to develop a model that describes how these variables will affect the success of organizational learning process to enhance products and/or services development, quality, and internal process improvement.