The combined effects of user schemas and degree of cognitive fit on data retrieval performance |
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| Affiliation: | 1. Grand Valley State University, United States;2. Florida State University, United States;3. Michigan State University, United States;1. Department of Accountancy, Bentley University, 175 Forest St. Waltham, MA 02452, USA;2. Department of Accounting, University of Massachusetts Lowell, 1 University Avenue, Lowell, MA 01854, USA;3. Charlton College of Business, University of Massachusetts Dartmouth, 285 Old Westport Road North Dartmouth, MA 02747, USA;4. Graduate School of Management, Clark University, 950 Main Street, Worcester, MA 01610, USA;1. Department of Accounting, University of New Orleans, 2000 Lakeshore Dr. KH 478, New Orleans, LA 70148, United States;2. Lynn Pippenger School of Accountancy, University of South Florida, 4202 E. Fowler Ave. BSN3403, Tampa, FL 33620, United States;1. Room 474, Admin Building, Nottingham University Business School China, University of Nottingham Ningbo China, 199 Taikang East Road, Ningbo 315100, China;2. Belk College of Business 268C Friday Building, The University of North Carolina at Charlotte, Charlotte, NC 28223, United States;3. 8000 Utopia Parkway, St. John''s University, Queens, NY 11439 United States;1. California State University, Monterey Bay, Seaside, CA 93955, United States;2. California State University, San Marcos, San Marcos, CA 92096-0001, United States;3. DePaul University, Chicago, IL 60604, United States;4. Shidler College of Business, University of Hawai''i at Mānoa, Honolulu, IL 96822, United States;1. University of North Texas, United States;2. University of Arkansas, United States;3. Xi''an Jiaotong Liverpool University, China |
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| Abstract: | Given the massive and accelerating amount of data modern organizations are collecting, it is imperative that employees possess the skills to navigate various data structures and develop sound data manipulation and retrieval strategies. This research investigates whether and how user schemas and the degree of cognitive fit combine to affect data retrieval task performance. We measured two types of user schemas associated with debit-credit-accounting (DCA) and resource-event-agent (REA) accounting systems. All participants completed tasks that were either facilitated by DCA or REA. Degree of cognitive fit was manipulated as high (when the task was facilitated by the system) or low (when the task was not facilitated by the system). Results show that the positive association between users' schemas and data retrieval performance is enhanced when the degree of cognitive fit is high, but is attenuated when the degree of cognitive fit is low. The findings that participants with equivalent amounts of training on the accounting models had varying schema strengths for those models provide prima facie evidence that one should not assume schemas' existence based on experience. Of particular importance is the finding that cognitive fit is even more important than schemas, as this provides guidance for companies interested in facilitating data retrieval to focus their decision support efforts first on providing interfaces that match the tasks to be performed and second on training their decision makers to develop schemas consistent with the interfaces. While the combination of strong user schemas and high cognitive fit will yield the best results, if a company must choose due to limited resources, the provision of high cognitive fit with the interface-task match is more important than developing strong user schemas. |
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