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
。恒久从事会计学科的教学和科研事情

，曾先后在加拿大西安简陋大学和西蒙菲莎大学任教
。对治剖析计理论、研究要领、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
。在海内外着名学术刊物上揭晓多篇论文

，出书英文治剖析计专著1部
。现在从事的研究课题是运用眼动跟踪（Eye-tracking）手艺研究增进企业立异的治理控制系统设计

，专注于解决中国企业从“中国制造”到“中国创立”转型历程中遇到的挑战
。所运用眼动跟踪剖析在会计研究中属于首创、填补海内空缺、手艺水平外于天下领先职位
。主要研究领域：治剖析计理论、行为会计研究要领、治理控制系统设计、企业立异
。

http://sm.xmu.edu.cn/keyan/TeacherWeb/Teacher_Details.aspx?User_ID=557

Your participation is warmly welcomed!