The Effects of Task Complexity and Skill on Decision Accuracy: A Test of Bonner’s Model

Maureen Francis Mascha, Marquette University
Cathleen L Miller, Wayne State University
Cathleen L Miller, Wayne State University

ABSTRACT. Despite the importance, we know little about how task complexity affects decision accuracy (DA)over time, what comprises task complexity, and how task complexity combines with skill to affect DA. This paper examines these issues in a mixed factors laboratory experiment using 131 senior auditing students at 3 Midwest universities. Using Bonner’s (1994) assertion that task complexity is a function clarity and quantity of information, we investigate how each component affects DA, and whether they interact with skill level. Results indicate task complexity affects DA differently over time, and skill mediates this difference. On a between-subjects basis, clarity significantly affects DA, while quantity significantly affects DA on a within-subjects basis. Skill level does not affect these results for clarity and quantity. These findings suggest researchers and professionals should consider clarity and quantity of information, as well as skill level, for best decision accuracy.

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