The role of presentation format on decision-makers' behaviour in accounting

The recent increase in researching presentation format area is resulting in an increase in awareness of the importance of presentation format on decision-makers' behaviour. This paper presents a synthesis of prior research on presentation format in the accounting literature which could be used as bases and references for future research. It reviews and evaluates existing accounting literature that examines the linkages of presentation format on decision-makers behaviour. Finally, future research opportunities in this area are made

Tool use and related errors in ideational apraxia: The quantitative simulation of patient error profiles

The behaviour of ideational apraxic patients on simple tasks involving multiple objects is typically marked by a variety of errors. While some of these errors concern the sequential organisation of action through time, many relate to the misuse of, or failure to use, necessary or appropriate tools. In this paper we apply the computational model of Cooper & Shallice (2000) to five standard multiple object tasks used in clinical assessment and demonstrate how, when lesioned, the model can account for the error profiles of two ideational apraxic patients discussed by Rumiati et al. (2001). Application of the model to the multiple object tasks demonstrates the generality of the model, while the account of the error profiles extends previous work (Cooper et al., 2005) in which ideational apraxia was argued to arise from a generalised disturbance of object representations that are held to trigger action schemas

A New FRamework to Study Decision in Organisation

The purpose of this communication is to display an original decision model - the Decisional Fit Model. Based on other models of fit, this model focuses on decision making when using a decision support system. In addition, we propose a discussion on the impact of misfit when coping strategies occur.Prise de décision, modèle d'adéquation, systèmes d'aide à la décision, stratégies d'ajustement.

On the adequacy of current empirical evaluations of formal models of categorization

Categorization is one of the fundamental building blocks of cognition, and the study of categorization is notable for the extent to which formal modeling has been a central and influential component of research. However, the field has seen a proliferation of noncomplementary models with little consensus on the relative adequacy of these accounts. Progress in assessing the relative adequacy of formal categorization models has, to date, been limited because (a) formal model comparisons are narrow in the number of models and phenomena considered and (b) models do not often clearly define their explanatory scope. Progress is further hampered by the practice of fitting models with arbitrarily variable parameters to each data set independently. Reviewing examples of good practice in the literature, we conclude that model comparisons are most fruitful when relative adequacy is assessed by comparing well-defined models on the basis of the number and proportion of irreversible, ordinal, penetrable successes (principles of minimal flexibility, breadth, good-enough precision, maximal simplicity, and psychological focus)

Modelling dynamic decision making with the ACT-R cognitive architecture

This paper describes a model of dynamic decision making in the Dynamic Stocks and Flows (DSF) task, developed using the ACT-R cognitive architecture. This task is a simple simulation of a water tank in which the water level must be kept constant whilst the inflow and outflow changes at varying rates. The basic functions of the model are based around three steps. Firstly, the model predicts the water level in the next cycle by adding the current water level to the predicted net inflow of water. Secondly, based on this projection, the net outflow of the water is adjusted to bring the water level back to the target. Thirdly, the predicted net inflow of water is adjusted to improve its accuracy in the future. If the prediction has overestimated net inflow then it is reduced, if it has underestimated net inflow it is increased. The model was entered into a model comparison competition-the Dynamic Stocks and Flows Challenge-to model human performance on four conditions of the DSF task and then subject the model to testing on five unseen transfer conditions. The model reproduced the main features of the development data reasonably well but did not reproduce human performance well under the transfer conditions. This suggests that the principles underlying human performance across the different conditions differ considerably despite their apparent similarity. Further lessons for the future development of our model and model comparison challenges are considered

Evolving Non-Dominated Parameter Sets for Computational Models from Multiple Experiments

© Peter C. R. Lane, Fernand Gobet. This article is distributed under the terms of the Creative Commons Attribution Non-Commercial License, which permits unrestricted non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited. (CC BY-NC 3.0)Creating robust, reproducible and optimal computational models is a key challenge for theorists in many sciences. Psychology and cognitive science face particular challenges as large amounts of data are collected and many models are not amenable to analytical techniques for calculating parameter sets. Particular problems are to locate the full range of acceptable model parameters for a given dataset, and to confirm the consistency of model parameters across different datasets. Resolving these problems will provide a better understanding of the behaviour of computational models, and so support the development of general and robust models. In this article, we address these problems using evolutionary algorithms to develop parameters for computational models against multiple sets of experimental data; in particular, we propose the ‘speciated non-dominated sorting genetic algorithm’ for evolving models in several theories. We discuss the problem of developing a model of categorisation using twenty-nine sets of data and models drawn from four different theories. We find that the evolutionary algorithms generate high quality models, adapted to provide a good fit to all available data.Peer reviewedFinal Published versio

Cognitive finance: Behavioural strategies of spending, saving, and investing.

Research in economics is increasingly open to empirical results. The advances in behavioural approaches are expanded here by applying cognitive methods to financial questions. The field of "cognitive finance" is approached by the exploration of decision strategies in the financial settings of spending, saving, and investing. Individual strategies in these different domains are searched for and elaborated to derive explanations for observed irregularities in financial decision making. Strong context-dependency and adaptive learning form the basis for this cognition-based approach to finance. Experiments, ratings, and real world data analysis are carried out in specific financial settings, combining different research methods to improve the understanding of natural financial behaviour. People use various strategies in the domains of spending, saving, and investing. Specific spending profiles can be elaborated for a better understanding of individual spending differences. It was found that people differ along four dimensions of spending, which can be labelled: General Leisure, Regular Maintenance, Risk Orientation, and Future Orientation. Saving behaviour is strongly dependent on how people mentally structure their finance and on their self-control attitude towards decision space restrictions, environmental cues, and contingency structures. Investment strategies depend on how companies, in which investments are placed, are evaluated on factors such as Honesty, Prestige, Innovation, and Power. Further on, different information integration strategies can be learned in decision situations with direct feedback. The mapping of cognitive processes in financial decision making is discussed and adaptive learning mechanisms are proposed for the observed behavioural differences. The construal of a "financial personality" is proposed in accordance with other dimensions of personality measures, to better acknowledge and predict variations in financial behaviour. This perspective enriches economic theories and provides a useful ground for improving individual financial services

Can Evolutionary Theory Explain the Existence of Consciousness? A Review of Humphrey, N. (2010) Soul Dust: The Magic of Consciousness. London: Quercus, ISBN 9781849162371

This review summarises why it is difficult for Darwinian evolutionary theory to explain the existence and function of consciousness. It then evaluates whether Humphrey's book Soul Dust overcomes these problems. According to Humphrey, consciousness is an illusion constructed by the brain to enhance reproductive fitness by motivating creatures that have it to stay alive. Although the review entirely accepts that consciousness gives a first-person meaning to existence, it concludes that Humphrey does not give a convincing account of how this can arise from random variations in the genome. Nor does he demonstrate how first-person experiences might enter into or be reducable to third-person functioning. The review concludes that Humphrey's case is unconvincing, and goes on to suggest that an entirely different, non-reductive approach may be required to understand consciousness

Methodological development

Book description: Human-Computer Interaction draws on the fields of computer science, psychology, cognitive science, and organisational and social sciences in order to understand how people use and experience interactive technology. Until now, researchers have been forced to return to the individual subjects to learn about research methods and how to adapt them to the particular challenges of HCI. This is the first book to provide a single resource through which a range of commonly used research methods in HCI are introduced. Chapters are authored by internationally leading HCI researchers who use examples from their own work to illustrate how the methods apply in an HCI context. Each chapter also contains key references to help researchers find out more about each method as it has been used in HCI. Topics covered include experimental design, use of eyetracking, qualitative research methods, cognitive modelling, how to develop new methodologies and writing up your research

Visual analytics for supply network management: system design and evaluation

We propose a visual analytic system to augment and enhance decision-making processes of supply chain managers. Several design requirements drive the development of our integrated architecture and lead to three primary capabilities of our system prototype. First, a visual analytic system must integrate various relevant views and perspectives that highlight different structural aspects of a supply network. Second, the system must deliver required information on-demand and update the visual representation via user-initiated interactions. Third, the system must provide both descriptive and predictive analytic functions for managers to gain contingency intelligence. Based on these capabilities we implement an interactive web-based visual analytic system. Our system enables managers to interactively apply visual encodings based on different node and edge attributes to facilitate mental map matching between abstract attributes and visual elements. Grounded in cognitive fit theory, we demonstrate that an interactive visual system that dynamically adjusts visual representations to the decision environment can significantly enhance decision-making processes in a supply network setting. We conduct multi-stage evaluation sessions with prototypical users that collectively confirm the value of our system. Our results indicate a positive reaction to our system. We conclude with implications and future research opportunities.The authors would like to thank the participants of the 2015 Businessvis Workshop at IEEE VIS, Prof. Benoit Montreuil, and Dr. Driss Hakimi for their valuable feedback on an earlier version of the software; Prof. Manpreet Hora for assisting with and Georgia Tech graduate students for participating in the evaluation sessions; and the two anonymous reviewers for their detailed comments and suggestions. The study was in part supported by the Tennenbaum Institute at Georgia Tech Award # K9305. (K9305 - Tennenbaum Institute at Georgia Tech Award)Accepted manuscrip