结合假设检验思维与因果模型的有益学习效应

The Beneficial Learning Effects of Combining a Hypothesis-Testing Mindset with a Causal Model

Accounting Review · 2021
被引 3
人大 A+FT50UTD24ABS 4*

中文导读

实验发现,提供准确的因果模型能促进管理者学习,但模型变不准时反而有害;鼓励假设检验思维可部分缓解这种负面效应。

Abstract

ABSTRACT Firms often use causal models to align decision-making with strategic objectives. However, firms often operate in changing environments such that an accurate causal model can become inaccurate. Prior research has not examined the consequences that a change in the accuracy of causal models may have for managerial learning. Using an experiment, we predict and find that providing an accurate causal model positively affects managerial learning, and this positive effect is not reduced by encouraging a hypothesis-testing mindset (HTM). However, when the model subsequently becomes inaccurate, we predict and observe that providing a causal model alone negatively affects managerial learning, although this effect is partially mitigated by additionally encouraging a HTM. Our results can inform designers of control systems about the potential implications of providing a causal model when its accuracy changes over time and demonstrate how simple encouragement of a HTM moderates the effects of providing a causal model. Data Availability: Contact the authors. JEL Classifications: C91; M41.

因果模型假设检验思维管理学习模型准确性变化