技术主导理论的延伸:捕捉潜在的因果复杂性

IF 4.1 3区 管理学 Q2 BUSINESS International Journal of Accounting Information Systems Pub Date : 2023-09-01 DOI:10.1016/j.accinf.2023.100626
Steve G. Sutton , Vicky Arnold , Matthew Holt
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引用次数: 1

摘要

技术优势理论为理解智能系统如何影响人类决策提供了理论基础。该理论分为三个阶段,命题涉及(1)依赖的基础,(2)对新手与专家决策的短期影响,以及(3)与个人去意愿和整个职业停滞相关的长期认识论影响。在这篇理论论文中,我们提出了TTD的扩展,我们称之为TTD2,主要是为了增加我们对决策的短期和长期影响是如何、为什么以及何时发生的理论理解,以及为什么技术设计的进步加剧了一些弱点并侵蚀了一些好处。最近,研究人员呼吁重新考虑我们如何设计智能系统来减轻技术的有害影响;在TTD2中,我们提供了一种基于理论的理解,以捕捉影响发生的复杂性。
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An extension of the theory of technology dominance: Capturing the underlying causal complexity

The Theory of Technology Dominance (TTD) provides a theoretical foundation for understanding how intelligent systems impact human decision-making. The theory has three phases with propositions related to (1) the foundations of reliance, (2) short-term effects on novice versus expert decision-making, and (3) long-term epistemological effects related to individual deskilling and profession-wide stagnation. In this theory paper, we propose an extension of TTD, that we refer to as TTD2, primarily to increase our theoretical understanding of how, why, and when the short-term and long-term effects on decision-making occur and why advances in technology design have exacerbated some weaknesses and eroded some benefits. Recently, researchers have called for reconsideration of how we design intelligent systems to mitigate the detrimental effects of technology; in TTD2 we provide a theory-based understanding for capturing the complexity underlying the occurrence of the effects.

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来源期刊
CiteScore
9.00
自引率
6.50%
发文量
23
期刊介绍: The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
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