AMCIS 2012: “Continued use of intelligent decision aids and auditor knowledge: qualitative evidence”

So, I submitted a paper to AMCIS 2012, an academic conference to be held in Seattle this year (  The paper was accepted (“I also think that this should generate some interesting discussion and hopefully receive further guidance to help the authors publish their work in a journal”) and so I am off to Seattle in August.

This paper was written solely by myself, without revision by supervisors, so I am quite happy about that.  It is also based on my phd, which is very helpful, and of course reviewer comments are very good to help with this process.

Anyway as I haven’t blogged in a while – here is the abstract of my paper “Continued use of intelligent decision aids and auditor knowledge:  qualitative evidence”:

The Theory of Technology Dominance proposes that continued use of intelligent decision aids (IDAs) relates to a decrease in auditors’ decision making skills, or deskilling. Prior research has considered deskilling in terms of auditor declarative knowledge. This research considers deskilling in relation to auditor declarative and procedural knowledge through an extended research model. A novel, rigorous and repeatable qualitative research method using automated text analysis (Leximancer) is developed for the analysis of significant bodies of text. Nineteen senior auditors in three audit offices were interviewed, and the transcripts analyzed. The findings indicate strong support for the hypothesized negative relationships between three constructs (the extent an IDA performs routine and time-intensive tasks, the dependence of an auditor on the IDA, and the auditor’s time with an IDA), and an auditor’s declarative and procedural knowledge. The results indicate avenues for future research, and provide guidance to practitioners in the use of IDAs. 

Once it is published I will put a link to the paper on this blog entry. 

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