Accounting Seminar（2016-17）

Topic: The effect of motivated reasoning and dissent on information search and strategy

Speaker: Yasheng Chen, Xiamen University

Time: Wednesday, Dec.7, 10:00-11:30

Place: Room217, Guanghua Building 1

Abstract:

Motivated reasoning theory suggests that motivation may lead individuals to search out information that supports their beliefs. This study examines whether motivation to justify a course of action, due to one’s own involvement in the initial selection of the strategy, is exhibited in information search behavior. This present study also investigates how information search bias arising from motivated reasoning can be mitigated by applying dissent in the form of a devil’s advocate (DA) view. We use an eye-tracking device to record and measure information search behavior of individuals while evaluating a Balanced Scorecard (BSC) data. Consistent with our prediction, 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. The results also confirm our prediction that individuals who receive dissent opinion access a wider range of information by employing a sequential search. Interestingly, 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. This suggests a potential downside of directive search due to motivated reasoning that it may prevent individuals from searching and exploring all information available which results in biased decisions. The results also suggest that DA can change the behavior of individuals in searching and using information, which can in turn lead to a better decision.

Introduction:

陈亚盛，博士，教授，博士生导师，加拿大注册管帐师
。持久从事管帐学科的讲授和科研工作，曾先后在加拿大西安粗略大学和西蒙菲莎大学任教
。对治理睬计理论、钻研步骤、和实务有深刻的钻研
。曾主持加拿大国度人文与社会科学基金项目3项、加拿大国度管帐学会钻研基金项目1项
。在国内表驰名学术刊物上颁发多篇论文，出版英文治理睬计专著1部
。目前从事的钻研课题是使用眼动跟踪（Eye-tracking）技术钻研推进企业创新的治理节造系统设计，专一于解决中国企业从“中国造作”到“中国创造”转型过程中遇到的挑战
。所使用眼动跟踪分析在管帐钻研中属于初创、添补国内空缺、技术水平表于世界当先职位
。重要钻研领域：治理睬计理论、行为管帐钻研步骤、治理节造系统设计、企业创新
。

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