后认知结构:其决定因素以及与感知信息使用和预测准确性的关系

Post-Cognitive Structure: Its Determinants and Relationship to Perceived Information Use and Predictive Accuracy

Journal of Accounting Research · 1982
被引 15
人大 AFT50UTD24ABS 4*

中文导读

研究个体接触信息系统后的认知结构复杂度,发现其受接触前的认知结构、信息系统复杂度影响,并与感知信息权重分布和预测决策准确性相关,对信息系统设计有指导意义。

Abstract

Post-cognitive structure refers to the complexity level of an individual's cognitive structure after exposure to an information system. This research demonstrates that individuals' post-cognitive structures are related to the complexity level of their cognitive structures prior to their exposure to the information system (pre-cognitive structures), the complexity of the information system, and to both perceived weight distributions across independent factors of information and the accuracy of predictive decisions. Accounting research concerning cognitive structure has been conducted on the premise that knowledge of such structure will guide the design of information systems toward more effective user decisions. Such an approach requires the resolution of two critical issues: (1) user cognitive structures must be identified before information systems can be designed consistent with them, and (2) elements of cognitive structure must be demonstrated to be important in the decision-making process. Thus, previous research has focused on the identification of user cognitive structures and their relationship to decision making (e.g., see Dermer [1973], Driver and Mock [1975], Savich [1977], McGhee, Shields, and Birnberg [1978], Lusk [1973; 1979], and Pratt [1980]).

后认知结构认知结构复杂性信息感知使用预测准确性