{"title":"Do You See What I See? The Effect of Information Search Behavior on Strategy Evaluation Decision: A Dual-Process Theory Using an Eye-Tracking Study","authors":"Tota Panggabean, Yasheng Chen, Johnny Jermias","doi":"10.2139/ssrn.3171308","DOIUrl":null,"url":null,"abstract":"This study examines information search behavior through the lens of dual-process theory. The results of this study provide significant evidence that the sequence of information search behavior is significantly affected by circumstances around the individual while making a decision. In this study, the circumstances are involvement and dissent. Consistent with dual-process theory, these two factors affect information search behavior differently. Using an eye-tracking device to measure information search behavior, we found that individuals who employed a directive search were more likely to rate the new strategy as a success than those who employed a sequential search, albeit the unconvincing results of the new strategy implementation. Also, participants who were involved in the strategy selection process employ directive search while individuals who receive a dissenting opinion employing a sequential search to access a broader range of information. These findings are consistent with the dual-process theory of cognitive processing that predict that individuals tend to quickly operate System 1 process in searching information that is consistent with his/her prior beliefs and incline to make bias decision. When System 2 is engaged, individuals are more sequential in searching information, and System 2 reduces possible bias decision. We contribute to JDM research by introducing a new method to conduct a research on the dual-process theory that directly measures the System 1 and System 2 process.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2018-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Research Methods & Methodology in Accounting eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3171308","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This study examines information search behavior through the lens of dual-process theory. The results of this study provide significant evidence that the sequence of information search behavior is significantly affected by circumstances around the individual while making a decision. In this study, the circumstances are involvement and dissent. Consistent with dual-process theory, these two factors affect information search behavior differently. Using an eye-tracking device to measure information search behavior, we found that individuals who employed a directive search were more likely to rate the new strategy as a success than those who employed a sequential search, albeit the unconvincing results of the new strategy implementation. Also, participants who were involved in the strategy selection process employ directive search while individuals who receive a dissenting opinion employing a sequential search to access a broader range of information. These findings are consistent with the dual-process theory of cognitive processing that predict that individuals tend to quickly operate System 1 process in searching information that is consistent with his/her prior beliefs and incline to make bias decision. When System 2 is engaged, individuals are more sequential in searching information, and System 2 reduces possible bias decision. We contribute to JDM research by introducing a new method to conduct a research on the dual-process theory that directly measures the System 1 and System 2 process.