{"title":"动机推理和异议对平衡计分卡信息搜索和策略评价的影响:眼动追踪研究","authors":"Tota Panggabean, Yasheng Chen, Johnny Jermias","doi":"10.2139/ssrn.2900512","DOIUrl":null,"url":null,"abstract":"We use an eye-tracking device to measure information search behavior of individuals while evaluating Balanced Scorecard data. We showed that participants who were involved in the initial implementation of BSC were motivated to search for information in a more directive way, compared to those who were not involved in the implementation. We also showed that individuals who receive a dissenting opinion access a wider range of information by employing a sequential search. We discovered 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.","PeriodicalId":8737,"journal":{"name":"Behavioral & Experimental Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2017-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Effect of Motivated Reasoning and Dissent on Information Search and Strategy Evaluation Using Balanced Scorecard: An Eye-Tracking Study\",\"authors\":\"Tota Panggabean, Yasheng Chen, Johnny Jermias\",\"doi\":\"10.2139/ssrn.2900512\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"We use an eye-tracking device to measure information search behavior of individuals while evaluating Balanced Scorecard data. We showed that participants who were involved in the initial implementation of BSC were motivated to search for information in a more directive way, compared to those who were not involved in the implementation. We also showed that individuals who receive a dissenting opinion access a wider range of information by employing a sequential search. We discovered 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.\",\"PeriodicalId\":8737,\"journal\":{\"name\":\"Behavioral & Experimental Accounting eJournal\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2017-01-16\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Behavioral & Experimental Accounting eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.2900512\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Behavioral & Experimental Accounting eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.2900512","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Effect of Motivated Reasoning and Dissent on Information Search and Strategy Evaluation Using Balanced Scorecard: An Eye-Tracking Study
We use an eye-tracking device to measure information search behavior of individuals while evaluating Balanced Scorecard data. We showed that participants who were involved in the initial implementation of BSC were motivated to search for information in a more directive way, compared to those who were not involved in the implementation. We also showed that individuals who receive a dissenting opinion access a wider range of information by employing a sequential search. We discovered 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.