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Explanation provision and use in an intelligent decision aid

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  • Vicky Arnold
  • Nicole Clark
  • Philip A. Collier
  • Stewart A. Leech
  • Steve G. Sutton

Abstract

Intelligent decision aids have been widely adopted by organizations in an effort to capture, retain and disseminate the knowledge of individuals within the organization. To date, these efforts have met with mixed results. Two primary limitations have been the usability of systems (users either cannot or do not wish to use systems) and the inability to transfer knowledge from such systems to less expert decision makers. Explanation capabilities have been perceived as a potential means for improving the effectiveness of such systems in terms of both usability and knowledge transfer. In this study, four advancements are put forth. First, a working prototype system for highly complex decision making is used as the foundation for implementing a full‐scale, embedded explanation facility. Second, the development of the explanation facility is carefully grounded in the extant prescriptive literature on explanation types and delivery processes—including feedforward and feedback. Third, a development strategy is formulated and demonstrated as a generalized process of explanation development and integration. Fourth, high‐level professional decision makers use the system and provide evaluative feedback on the usability and value of the explanation facility. Overall, the results of the development efforts and subsequent evaluation are very positive and provide a solid foundation for future research and practice efforts related to explanation provision within the context of intelligent systems. Copyright © 2004 John Wiley & Sons, Ltd.

Suggested Citation

  • Vicky Arnold & Nicole Clark & Philip A. Collier & Stewart A. Leech & Steve G. Sutton, 2004. "Explanation provision and use in an intelligent decision aid," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 12(1), pages 5-27, January.
    • Handle: RePEc:wly:isacfm:v:12:y:2004:i:1:p:5-27
    DOI: 10.1002/isaf.222
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    References listed on IDEAS

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    1. Todd, Peter & Benbasat, Izak, 1994. "The Influence of Decision Aids on Choice Strategies: An Experimental Analysis of the Role of Cognitive Effort," Organizational Behavior and Human Decision Processes, Elsevier, vol. 60(1), pages 36-74, October.
    2. Stewart A Leech & Nicole Clark & Philip A Collier, 1999. "A generalized model of decision‐making processes for companies in financial distress," Accounting Forum, Taylor & Francis Journals, vol. 23(2), pages 155-174, June.
    3. Philip A Collier & Stewart A Leech & Nicole Clark, 1999. "A validated expert system for decision making in corporate recovery," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 8(2), pages 75-88, June.
    4. Jasbir S. Dhaliwal & Izak Benbasat, 1996. "The Use and Effects of Knowledge-Based System Explanations: Theoretical Foundations and a Framework for Empirical Evaluation," Information Systems Research, INFORMS, vol. 7(3), pages 342-362, September.
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    1. Sutton, Steve G. & Arnold, Vicky & Collier, Phil & Leech, Stewart A., 2021. "Leveraging the synergies between design science and behavioral science research methods," International Journal of Accounting Information Systems, Elsevier, vol. 43(C).
    2. Desai, Vikram & Bucaro, Anthony C. & Kim, Joung W. & Srivastava, Rajendra & Desai, Renu, 2023. "Toward a better expert system for auditor going concern opinions using Bayesian network inflation factors," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).
    3. Arnold, Vicky & Collier, Philip A. & Leech, Stewart A. & Rose, Jacob M. & Sutton, Steve G., 2023. "Can knowledge based systems be designed to counteract deskilling effects?," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).

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