Tanya Benford
Texas A&M University
Abstract: This study compares three theoretical models of judgment and decision-making performance (Libby and Luft [1993], Goodhue and Thompson [1995], and Benford and Hunton [2000]) in a decision support systems (DSS) environment. An experiment is conducted to empirically examine which theoretical model best fits the data when, in an audit context, there is a layering of task complexity and technology complexity. Task complexity and technology functionality are both held constant and technology complexity (the user/system interface) is manipulated by increasing/decreasing the amount of information the user must retain in short-term memory. The results suggest: (1) mental workload and task-specific knowledge are jointly a key determinant of audit performance, (2) audit knowledge and information system experience are jointly a key determinant of task/technology fit, as well as mental workload, and (3) that in a DSS environment, the determinants of audit performance should be extended to include both IS experience and mental workload.
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