The influence of misdirecting visual cues and alternative terminology on digital financial statement search efficiency: evidence from an eye tracking experiment

IF 6 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems Pub Date : 2025-07-09 DOI:10.1016/j.accinf.2025.100753

Bachman P. Fulmer , Gregory J. Gerard

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引用次数: 0

Abstract

The widespread availability of digital financial statements across different platforms presents challenges related to potentially misdirecting visual cues and inconsistent terminology. This study employs a quasi-experimental design to analyze the influence of misdirecting visual cues and alternative terminology on attention during information search behavior, while also examining how accounting domain knowledge moderates these effects. All participants demonstrated more efficient search behavior over time, but the effect was moderated by accounting domain knowledge. Those with high accounting domain knowledge showed significantly greater performance improvements, underscoring the role of domain knowledge in the search process. Participants with high accounting domain knowledge searched more efficiently and adapted better to irrelevant cues and inconsistent terminology, illustrating the advantage of a cognitive schema even in a basic tabular search task.

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误导的视觉线索和替代术语对数字财务报表搜索效率的影响：来自眼动追踪实验的证据

数字财务报表在不同平台上的广泛可用性带来了与潜在的误导视觉线索和不一致的术语相关的挑战。本研究采用准实验设计来分析误导视觉线索和替代术语对信息搜索行为中注意力的影响，同时也研究了会计领域知识如何调节这些影响。随着时间的推移，所有参与者都表现出更有效的搜索行为，但这种效果受到会计领域知识的调节。具有较高会计领域知识的人表现出更大的绩效改善，强调了领域知识在搜索过程中的作用。具有较高会计领域知识的参与者更有效地搜索，并更好地适应不相关的线索和不一致的术语，说明认知模式即使在基本的表格搜索任务中也具有优势。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting Information Systems Multiple-

CiteScore

9.00

自引率

6.50%

发文量

期刊介绍： The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.