Designing Decision Aids to Promote the Development of Expertise

2012 ◽  
Vol 26 (1) ◽  
pp. 7-34 ◽  
Author(s):  
Jacob M. Rose ◽  
Britton A. McKay ◽  
Carolyn Strand Norman ◽  
Anna M. Rose
Keyword(s):  
Decision Aid ◽  
Expert Knowledge ◽  
Decision Aids ◽  
Knowledge Structure ◽  
Knowledge Structures ◽  
Risk Assessments ◽  
Accounting Students ◽  
Fraud Risk ◽  
Expert Knowledge Structures ◽  
Novice Users

ABSTRACT We investigate whether the use of decision aids that integrate experts' knowledge structures into their designs can effectively promote the acquisition of expert-like knowledge and improve future judgments. Results of two laboratory experiments (one involving 115 senior accounting students and one involving 78 master of accounting students) indicate that: (1) novice users of a decision aid that has an expert knowledge structure embedded into its interface make complex fraud risk assessments that are more similar to experts' risk assessments than do users of aids without expert knowledge structures; (2) users of a decision aid that has an expert knowledge structure embedded into its interface develop knowledge structures that are more similar to the knowledge structures of experts than do users of aids without expert knowledge structures; (3) knowledge structures mediate the relationship between decision aid design and judgment performance; and (4) novices develop expertise through decision aid use even when they are not instructed to learn from the decision aid.

KRiskSM: A Computerized Decision Aid for Client Acceptance and Continuance Risk Assessments

2002 ◽  
Vol 21 (2) ◽  
pp. 97-113 ◽  
Author(s):  
Timothy B. Bell ◽  
Jean C. Bedard ◽  
Karla M. Johnstone ◽  
Edward F. Smith
Keyword(s):  
Risk Management ◽  
Quality Control ◽  
Decision Aid ◽  
Audit Quality ◽  
Decision Aids ◽  
Risk Assessments ◽  
Innovative Technology ◽  
Full Potential ◽  
Business Risk ◽  
Client Acceptance

This paper describes the development and implementation of KRisk, an innovative technology-enabled auditor decision aid for making client acceptance and continuance risk assessments. KRisk, developed and designed by KPMG LLP, is part of the firm's audit quality control and risk management processes. In this paper, we discuss the environmental and technological forces that affect auditor business risk management. We also describe important aspects of the development, functionality, and implementation of KRisk. We discuss possible impediments to realizing the full potential of decision aids that have been reported in prior auditing research, and describe how KRisk and related audit quality control procedures implemented at KPMG were designed to overcome such impediments. Also, we present some ideas for scholarly research dealing with auditor business risk management issues, and issues related to the design and use of decision aids in general.

Effects of Stories and Checklist Decision Aids on Knowledge Structure Development and Auditor Judgment

2017 ◽  
Vol 32 (2) ◽  
pp. 1-24 ◽  
Author(s):  
James L. Bierstaker ◽  
Denise Hanes-Downey ◽  
Jacob M. Rose ◽  
Jay C. Thibodeau
Keyword(s):  
Knowledge Management ◽  
Decision Aids ◽  
Knowledge Structure ◽  
Knowledge Structures ◽  
Management Systems ◽  
Professional Judgment ◽  
Structure Development ◽  
Auditor Judgment ◽  
Audit Firms ◽  
Training Materials

ABSTRACT The purpose of this paper is to compare the usefulness of a story versus traditional checklist decision aids for enhancing knowledge structure development and for improving the judgments of auditors related to fraud risks. The results from the first experiment indicate that novice participants who read stories develop knowledge structures that more closely resemble the knowledge structures of experts than do participants who read checklists. The second experiment reveals that auditors who read stories make judgments more like experts than do auditors who use checklists. The findings demonstrate that stories may have the capacity to train auditors and improve their judgments. Audit firms constantly seek methods to improve auditors' knowledge and judgments, and our findings suggest opportunities for firms to employ fraud stories to enhance knowledge of fraud and improve professional judgment. This study's results hold important implications for the design of training materials, decision aids, and knowledge management systems.

scholarly journals Editorial: Pedagogic frailty and concept mapping

2017 ◽  
pp. 254-260
Keyword(s):  
Concept Mapping ◽  
Concept Maps ◽  
Expert Knowledge ◽  
Explanatory Power ◽  
Frailty Model ◽  
Knowledge Structures ◽  
Special Issue ◽  
Mapping Tool ◽  
Expert Knowledge Structures ◽  
Influence Activities

The model of pedagogic frailty adds cohesion to consideration of the factors that impinge upon teaching at university and which may inhibit innovation. The model was developed through the examination of expert knowledge structures using concept maps. In this editorial, we summarise the pedagogic frailty model and explain its relationship to the concept mapping tool. We emphasise the need to use excellent concept maps (succinct maps with high explanatory power) for the development of theory and the exploration of the ‘yet-to-be-known’. We introduce the papers in this special issue that each consider pedagogic frailty and/or concept mapping from different perspectives. This illustrates the utility of the frailty model and how it connects to a variety of well-established bodies of research that influence activities within universities at all levels.

Decision Aids and Experiential Learning

2005 ◽  
Vol 17 (1) ◽  
pp. 175-189 ◽  
Author(s):  
Jacob M. Rose
Keyword(s):  
Experiential Learning ◽  
Cognitive Load ◽  
Knowledge Acquisition ◽  
Decision Aid ◽  
Decision Aids ◽  
Accounting Students ◽  
Task Completion ◽  
Manual Task ◽  
Research Decision

Rose and Wolfe (2000) demonstrated that decision aid design is critical to learning from decision aids, and aids that produce less cognitive load result in superior learning by aid users compared to aids that produce more cognitive load. The current research investigates whether a tax decision aid has differential affects on the knowledge acquisition of accounting students with varying perceived aptitudes for tax and interest in tax as a career. Results indicate that participants with more interest in and perceived aptitude for tax acquire more tax-related knowledge during manual task completion than participants with less perceived aptitude and interest. Similar to prior research, decision aids generally decrease learning relative to unaided environments. When decision aids do not produce a heavy cognitive load, however, participants with less perceived aptitude for and interest in tax learn as much in aided environments as they learn in unaided environments.

Menu Design Based on Expert Knowledge Structures: A Validation

2010 ◽  
Vol 54 (19) ◽  
pp. 1401-1405
Author(s):  
Christine M. Covas-Smith ◽  
Kenneth D. Jackson ◽  
Russell J. Branaghan ◽  
Craig Eidman
Keyword(s):  
Expert Knowledge ◽  
Knowledge Structures ◽  
Expert Knowledge Structures ◽  
Menu Design

Menu design based on expert knowledge structures: A validation

2010 ◽  
Author(s):  
Christine M. Covas-Smith ◽  
Kenneth D. Jackson ◽  
Russell J. Branaghan ◽  
Craig Eidman
Keyword(s):  
Expert Knowledge ◽  
Knowledge Structures ◽  
Expert Knowledge Structures ◽  
Menu Design

Learning and Usability within a Virtual Reality Trainer for Medical Students

2005 ◽  
Vol 49 (26) ◽  
pp. 2226-2230 ◽  
Author(s):  
Susan M. Stevens ◽  
Timothy E. Goldsmith ◽  
Thomas P. Caudell ◽  
Dale C. Alverson
Keyword(s):  
Virtual Reality ◽  
Medical Students ◽  
Head Injury ◽  
Expert Knowledge ◽  
Medical Curriculum ◽  
Knowledge Structure ◽  
Knowledge Structures ◽  
Before And After ◽  
Vr Training ◽  
The University

Virtual reality (VR) offers the potential to train medical students on high-risk situations. The current study investigated VR training of medical students to diagnose and treat a patient avatar experiencing a serious head injury. The user interface was investigated, including use of tools, comfort and VR locomotion, and found to be sufficiently high to warrant training within a medical curriculum. In addition, actual learning as a function of VR training was assessed by comparing medical students' knowledge structures to an expert knowledge structure before and after training. Students' knowledge structures became more similar to an expert's knowledge structure indicating that their conceptual understanding of core head-injury concepts increased as a result of VR training. The study was carried out under the auspices of Project TOUCH (Telehealth Outreach for Unified Community Health), a multi-year collaboration between The University of Hawaii (UH) and The University of New Mexico (UNM).

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