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

Using simulation gaming to validate a mathematical modeling platform for resource allocation in disasters

The extraordinary conditions of a disaster require the mobilisation of all available resources, inducing the rush of humanitarian partners into the affected area This phenomenon called the proliferation of actors, causes serious problems during the disaster response phase including the oversupply, duplicated efforts, lack of planning In an attempt to reduce the partner proliferation problem a framework called PREDIS (PREdictive model for DISaster response partner selection) is put forward to configure the humanitarian network within early hours after disaster strike when the information is scarce To verify this model a simulation game is designed using two sets of real decision makers (experts and non-experts) in the disaster Haiyan scenario The result shows that using the PREDIS framework 100% of the experts could make the same decisions less than six hours comparing to 72 hours Also between 71% and 86% of the times experts and non-experts decide similarly using the PREDIS framewor

Conceptual Design Model of Computerized Personal-Decision AID (ComPDA)

To date, the attentions given to the improvement of decision support at organizational level has been enormous. On the contrary, academic research in improving the performance of computerized decision aid (CDA) for personal decision is lacking, in which some are dated. Nowadays, the existence of CDA which handles personal decision is mushrooming and progressively getting attention from users. Despite that, users’ perceptions of the suitable decision strategy and technique for CDA have not been subjected to systematic investigation. Literature reviews also indicate that most users do not go for complex mathematical techniques despite the fact that these techniques are better at handling the risks and uncertainties in decisions. In fact, more often than not, the development process of CDAs does not seem to adhere to any conceptual and theoretical model. In view of that, this study aims to propose a conceptual design model for computerized personal-decision aid (ComPDA). The following objectives are outlined to support the general aim: (i) to identify appropriate decision strategy and technique for ComPDA, (ii) to incorporate identified strategy and technique in the construction of conceptual design model for ComPDA (iii) to validate the conceptual design model in different situations via prototyping method and (iv) to measure the users’ perceived helpfulness of the ComPDA prototypes. Participatory design method was implemented in order to achieve objective i and ii. The findings were incorporated into the construction of the conceptual design model of ComPDA. In achieving objective iii, the conceptual design model was validated in two different case studies via prototyping: A- choosing development methodology in mobile computing course (md-Matrix); and B- purchasing a mobile phone (ep-Matrix). In achieving objective iv, an instrument (named as Q-HELP) was developed to measure the helpfulness (HLP) of the prototypes. This study identified four relevant constructs pertinent to helpfulness; reliability (REL), decision making effort (EFF), confidence (CON), and decision awareness (AWR). Altogether, 122 respondents participated where 63 were from case study A and 59 from case study B. Eight hypotheses were formulated comprising testing for correlation between all the constructs in Q-HELP with helpfulness, testing the average time spent to make a selection with and without the proposed ComPDA and testing if the mean score of helpfulness of the proposed ComPDA is high. Paired Samples t Test, Pearson Correlation analyses and descriptive analyses were utilized to validate the hypotheses. The results show that: REL and HLP are significantly correlated, EFF and HLP are significantly correlated, CON and HLP are significantly correlated, AWR and HLP are significantly correlated, the use of md-Matrix and ep-Matrix significantly reduces the time spent to make selection, mean score of helpfulness of md-Matrix is fairly high and mean score of helpfulness of ep-Matrix is high. However, it is concluded that the overall results exhibit sufficient indication that md-Matrix and ep-Matrix were found helpful to users in terms of reliability, lessening the decision making effort, increasing confidence and also awareness in decision making. This study has produced the following outcomes, along with achieving all of its objectives: (i) a conceptual design model for ComPDA which incorporates suitable decision strategies and techniques identified via systematic investigations; (ii) two functional ComPDA prototypes to validate the conceptual design model and to demonstrate its applicability in different situations, (iii) an instrument for measuring helpfulness which includes dimensions from outcome and process aspects; and (iv) comparative analyses of decision models, strategies and techniques which provide basis for future studies.

Response Criterion Placement Modulates the Effects of Graded Alerting Systems on Human Performance and Learning in a Target Detection Task

Human operators can perform better with the use of an automated diagnostic aid than without the use of an aid in a signal detection task. This experiment aimed to determine whether any differences existed among graded aids—automated diagnostic aids that use a scale of confidence levels reflecting a spectrum of probabilistic information or uncertainty when making a judgment—that enabled better human detection performance, and either binary or graded aid produced better learning. Participants performed a visual search framed as a medical decision making task. Stimuli were arrays of random polygons (“cells”) generated by distorting a prototype shape. The target was a shape more strongly distorted than the accompanying distracters. A target was present on half of the trials. Each participant performed the task with the assistance of either a binary aid, one of three graded aids, or no aid. The aids’ sensitivities were the same (d′ = 2); the difference between the aids lay in the placement of their decision criteria, which determines a tradeoff between the aid’s predictive value and the frequency with which it makes a diagnosis. The graded aid with 90% reliability provided a judgment on the greatest number of trials, the graded aid with 94% reliability gave a judgment on fewer trials, and the third graded aid with 96% reliability gave a judgment on the least number of trials. The binary aid with 84% reliability gave a judgment on each trial. All aids improved human detection performance, though the graded aids trended towards improving performance more than the binary aid. The binary and graded aids did not produce significantly better or worse learning than did unaided performance. The binary and graded aids did not significantly help learning, but they certainly did not worsen human detection performance when compared to the unaided condition. These results imply that the decision boundaries of a graded alert might be fixed to encourage appropriate reliance on the aid and improve human detection performance, and indicate employing either a graded or binary automated aid may be beneficial to learning in a detection task

The Impact of Sentiment Analysis Output on Decision Outcomes: An Empirical Evaluation

User-generated online content serves as a source of product- and service-related information that reduces the uncertainty in consumer decision making, yet the abundance of such content makes it prohibitively costly to use all relevant information. Dealing with this (big data) problem requires a consumer to decide what subset of information to focus on. Peer-generated star ratings are excellent tools for one to decide what subset of information to focus on as they indicate a review’s “tone”. However, star ratings are not available for all user-generated content and not detailed enough in other cases. Sentiment analysis, a text-analytic technique that automatically detects the polarity of text, provides sentiment scores that are comparable to, and potentially more refined than, star ratings. Despite its popularity as an active topic in analytics research, sentiment analysis outcomes have not been evaluated through rigorous user studies. We fill that gap by investigating the impact of sentiment scores on purchase decisions through a controlled experiment using 100 participants. The results suggest that, consistent with the effort-accuracy trade off and effort-minimization concepts, sentiment scores on review documents improve the efficiency (speed) of purchase decisions without significantly affecting decision effectiveness (confidence)

Linking Research and Policy: Assessing a Framework for Organic Agricultural Support in Ireland

This paper links social science research and agricultural policy through an analysis of support for organic agriculture and food. Globally, sales of organic food have experienced 20% annual increases for the past two decades, and represent the fastest growing segment of the grocery market. Although consumer interest has increased, farmers are not keeping up with demand. This is partly due to a lack of political support provided to farmers in their transition from conventional to organic production. Support policies vary by country and in some nations, such as the US, vary by state/province. There have been few attempts to document the types of support currently in place. This research draws on an existing Framework tool to investigate regionally specific and relevant policy support available to organic farmers in Ireland. This exploratory study develops a case study of Ireland within the framework of ten key categories of organic agricultural support: leadership, policy, research, technical support, financial support, marketing and promotion, education and information, consumer issues, inter-agency activities, and future developments. Data from the Irish Department of Agriculture, Fisheries and Food, the Irish Agriculture and Food Development Authority (Teagasc), and other governmental and semi-governmental agencies provide the basis for an assessment of support in each category. Assessments are based on the number of activities, availability of information to farmers, and attention from governmental personnel for each of the ten categories. This policy framework is a valuable tool for farmers, researchers, state agencies, and citizen groups seeking to document existing types of organic agricultural support and discover policy areas which deserve more attention

Comparative research: Team learning in higher education

Team learning is the process of aligning and developing the capacity of a team to create the results its members truly desire‟ (Senge, 1990, p 236). This emphasizes the significance of team learning as the fundamental learning units. Despite its importance, team learning among employees in higher education, especially among academics remains poorly understood. This research aims at shedding a light in the area which has recently been urged by the increasingly demanding requirements of interdisciplinary research and teaching in higher education around the world. Through a thorough literature review, a model of team learning has been built with a set of antecedents, two moderators, and the outcome of mental models. Hypotheses were formed, including team commitment, goal setting, development and training, organizational culture, and leadership are positively associated with team learning (antecedents), team learning is positively associated with knowledge sharing (outcome), and better communication systems, and learning environment provide better outcome of team learning (moderators). Thus, the study tested both mediating and Kaleidoscope Postgraduate Conference, Cambridge 2009 http://www.educatejournal.org/ 92 moderating relationships. The data were collected in a form of self-report questionnaires. The model was tested with the data collected from employees of two universities, one in the UK and the other in Vietnam. The findings revealed interesting information on the differences between two universities/two cultures, which is often the benefits of comparative research. The case in VN had more positive results than the case in the UK. There are not many differences between academic and non-academic employees, or between employees who work in science and non-science areas. The research could not avoid some limitations due to self-report questionnaires, though some actions were conducted to reduce research bias. In addition, it is really difficult to measure team performance in higher education, which should have been another outcome of team learning