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，加拿大注册会计师。长期从事会计学科的教学和科研工作，曾先后在加拿大西安大略大学和西蒙菲莎大学任教。对管理会计理论、研究方法、和实务有深入的研究。曾主持加拿大国家人文与社会科学基金项目3项、加拿大国家会计学会研究基金项目1项。在国内外知名学术刊物上发表多篇论文，出版英文管理会计专著1部。目前从事的研究课题是运用眼动跟踪（Eye-tracking）技术研究促进企业创新的管理控制系统设计，专注于解决中国企业从“中国制造”到“中国创造”转型过程中遇到的挑战。所运用眼动跟踪分析在会计研究中属于首创、填补国内空白、技术水平外于世界领先地位。主要研究领域：管理会计理论、行为会计研究方法、管理控制系统设计、企业创新。

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