An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Maureen Francis Mascha
Marquette University

Cathleen L Miller
Saginaw Valley State University

Abstract: This study explores the effect of task complexity and skill on decision accuracy, first, by examining which component of task complexity-clarity or quantity-has the dominant effect on decision accuracy; second, by determining if skill interacts with either task component; and third in determining which of the two competing theories of task complexity better predicts how changes in complexity affect decision accuracy.Results indicate that clarity, not quantity, plays the dominant role in affecting decision accuracy but only for low skill level subjects; for high skill level subjects, there is no significant difference in decision accuracy. We further find that when skill level is considered, Berlyne's model better predicts change in decision accuracy than Bonner's model does.

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