This dissertation consists of three studies investigating the relationship between business analytics and decision making in accounting. In an effort to improve performance, organizations increasingly emphasize fact-based decision making supported by business analytics, which translate complex data into manageable information through statistical analysis. While the recent focus on business analytics is transforming how managers make decisions, analytics alone do not generate increased performance; the synergy between business analytics and user judgments is a vital component of realizing value. To this end, Study I experimentally investigates how various characteristics of business analytics affect individuals' reliance and perceptions of the analytic. Through the lens of cognitive fit a 2×2 between-subjects experiment is conducted examining business analytics effects of input and process attributes on users' reliance. Cognitive fit theory posits that effective problem solving depends on the match between the technology and the decision process. The second study investigates the impact of management interventions (i.e. actions influencing adoption) toward improving reliance on business analytics. From an organizational perspective, an important concern for management is promoting greater employee acceptance and utilization of business analytics. Building on the Technology Acceptance Model, Study II experimentally examines the effect of management support and consensus of multiple analytics on increasing reliance and on participants' evaluation of the business analytic. Study III further explores the relationship between characteristics of business analytics and the decision maker by developing a theoretical model regarding the effects of perceived decision similarities between the user and the business analytic on users' perceived usefulness. Overall, the results reported in this dissertation suggest that 1) characteristics of business analytics influence users' judgments and decision making, 2) management can take actions to influence the relationship between users and business analytics, and 3) users are likely to evaluate their cognitive similarity to these business analytics, and these perceptions influence perceived usefulness of the business analytics.
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Doctor of Philosophy (Ph.D.)
College of Business Administration
Business Administration; Accounting
Length of Campus-only Access
Doctoral Dissertation (Open Access)
Lang, Bradley, "Three Studies Examining the Effects of Business Analytics on Judgment and Decision Making in Accounting" (2018). Electronic Theses and Dissertations. 6443.
Restricted to the UCF community until February 2022; it will then be open access.