The Interaction Of Elaboration-Based Expert Systems And Cognitive Style On Knowledge Development

Abstract

Expert system research in accounting has focused on knowledge transfer from the expert system to the user.  This early research spurred studies on how to appropriately design an intelligent computer-based decision aid so as to positively affect the user’s development of knowledge.  Researchers focused on the design of the user interface and pulled from research in cognitive psychology on knowledge acquisition.  This research builds upon the existing literature by considering a factor that has yet to be examined, the user’s individual cognitive styles, which may be interacting with the expert system designs thereby affecting knowledge development.

 Prior research has shown that individuals have measurable differences in cognitive style.  These differences have been shown to affect the development of knowledge.  Cognitive fit between an expert system and the user may influence the user’s reliance on the expert system.  This, in turn, may affect knowledge development. 

This study examines the interaction of the individual’s cognitive style with a particular expert system design to determine whether or not the individual will attend to the expert system at a level great enough to facilitate knowledge acquisition and/or development.  Knowledge development is a basic requirement in determining the success of an intelligent decision aid as discussed by Rose and Wolfe (1998).  This study examines this interaction to ascertain whether a particular cognitive style is more compatible with expert systems.