American Accounting Association

THE DIFFERENTIAL USE AND EFFECT OF KNOWLEDGE-BASED SYSTEM EXPLANATIONS IN NOVICE AND EXPERT JUDGMENT DECISIONS

Vicky Arnold
University of Connecticut

Nicole Clark
University of Tasmania

Phil Collier
University of Melbourne

Stewart A Leech
University of Melbourne

Steve G. Sutton
University of Connecticut

Abstract: Explanation facilities are considered to be essential to facilitating user interaction with knowledge-based systems (KBS). Research on explanation provision and the impact on KBS users has shown that the domain expertise of the user affects the type of explanations selected by the user and the basis for seeking such explanations. The prior literature has been limited, however, by the use of simulated KBS that provide only feedback explanations (i.e., ex post to the KBS recommendation being presented to the user). In this study, 61 partner/manager-level and 79 senior/staff-level insolvency professionals participated in an experiment involving the use of a fully functioning KBS to complete a complex judgment task. In addition to feedback explanations, the KBS also provided feedforward explanations (i.e., a priori explanations of how the KBS used certain data in reasoning processes) and included definition type explanations (i.e., declarative-level knowledge). The results show that users were more likely to be in adherence with the KBS recommendation when an explanation facility was available. Novices’ confidence in their decisions also increased with the availability of explanations. Choice patterns in using explanations indicated that novices used feedforward explanations more than experts, while experts used feedback explanations more than novices. Novices also used more declarative knowledge and initial problem-solving type explanations while experts used more procedural knowledge explanations. Finally, use of feedback explanations led to more adherence to the KBS recommendation by experts—a condition that was even more prevalent as the use of feedback explanations increased.

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