缩小人才差距:会计和信息系统领域自闭症谱系障碍患者跨学科研究框架

IF 4.1 3区 管理学 Q2 BUSINESS
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引用次数: 0

摘要

会计行业仍然面临人才短缺的问题。此外,随着技术的发展,会计师的技能和需求也在不断变化。与此同时,许多自闭症谱系障碍(ASD)患者仍然失业或就业不足。包括四大会计师事务所在内的公司已开始实施招聘计划,寻找包括自闭症谱系障碍人士在内的各类人才。一般的轶事表明,ASD 患者在创新、效率和生产力方面表现出色。多项研究表明,神经畸形(NT)患者依赖简单的启发式判断,从而降低了判断质量,而我们认为,ASD患者在视觉感知和注意力方面存在神经心理学差异,这对他们不易受启发式判断和偏见的影响,从而提高判断质量起到了至关重要的作用。本文提出了一个跨学科研究框架,该框架调整了人类认知信息处理器模型,将判断与决策、自闭症和神经心理学文献结合起来,重点研究 ASD 患者与 NT 患者相比在哪些方面可能具有与判断相关的优势。我们讨论了这一框架,并针对 ASD 会计师执行任务的两个领域提出了研究问题示例:网络安全和软件开发。我们的框架为未来的实证研究提供了指导,会计学术界可以在这些研究中引领跨学科的努力,以支持公司对 ASD 人士以及更广泛意义上的神经变异人士的包容计划。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Bridging the gap in talent: A framework for interdisciplinary research on autism spectrum disorder persons in accounting and information systems
The accounting profession continues to face a talent shortage. In addition, the skills and demands of accountants continue to evolve as technology changes. At the same time, many autism spectrum disorder (ASD) persons remain unemployed or underemployed. Companies, including the Big 4, have begun hiring programs looking at a diverse set of individuals, including ASD persons. General anecdotes suggest ASD persons are thriving in terms of innovation, efficiency, and productivity. While neurotypical (NT) persons have been shown in multiple studies to rely on simple heuristics, which reduce judgment quality, we argue that there are neuropsychological differences in visual perception and attention that play a vital role in why ASD persons may be less susceptible to heuristics and biases; hence, increasing judgment quality. This paper presents an interdisciplinary research framework that adapts the human information processor model of cognition to bring together the judgment and decision-making, autism, and neuropsychological literatures to focus on areas where ASD persons may have judgment-related advantages over NT persons. We discuss the framework and present example research questions for two areas where ASD accountants are performing tasks: cybersecurity and software development. Our framework presents a guide for future empirical research where accounting academics can lead an interdisciplinary effort to support company inclusion programs of ASD persons and, more broadly, of neurodivergent persons.
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来源期刊
CiteScore
9.00
自引率
6.50%
发文量
23
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.
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