Using Declarative Knowledge to Improve Information Search Performance
研究通过实验证明，仅接触陈述性知识（如税法内容与结构）就能提升税务研究中的搜索效率和效果，无需昂贵的实践与反馈。
Knowledge acquisition theory holds that superior judgment/decision-making performance depends on procedural knowledge, which, in turn, results from experience (practice and feedback). This research demonstrates that, under certain conditions, performance can be improved by exposure to declarative knowledge alone, without costly practice and feedback. Practicing tax accountants and graduate tax students participated in a computer-interactive study to improve tax research performance. Using a pretest-posttest design, knowledge and performance were measured prior to, and after, a treatment group (but not a control group) was exposed to a declarative knowledge intervention intended to enhance their knowledge of the content and structure of the Internal Revenue Code. Comparison of the treatment and control groups on posttest knowledge and posttest performance using commercial electronic tax research systems confirmed that the intervention was effective in improving both efficiency and effectiveness in research tasks. Implications for theory and future research are explored.