The effectiveness of alternative training techniques on analytical procedures performance

• 成果类型: Article
• 署名作者: Moreno, Kimberly K.; Bhattacharjee, Sudip; Brandon, Duane M.
• 署名单位: Virginia Polytechnic Institute & State University; Auburn University System; Auburn University
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1506/car.24.3.11
• 发表日期: 2007
• 页码: 983-+
• 关键词: conducting analytical procedures; worked-out examples; self-explanations; hypothesis generation; problem representation; internal-medicine; acquisition; KNOWLEDGE; Auditors; strategies

摘要

This study examines the effectiveness of alternative training techniques for improving analytical procedures performance. Given that analytical procedures. involve multiple cognitive processes whereby deficiencies in one cognitive process are not remedied by another process, we design training interventions at multiple stages of an analytical procedures task. The study included seven training levels: no training (baseline group), outcome feedback, worked-out example, problem solving, self-explanation, worked-out example with self-explanation, and problem solving with self-explanation. Results indicate that worked-out example or problem-solving training combined with self-explanation outperformed all other groups. Additional analyses indicate that only the combined training groups performed well in both the initial hypothesis-generation and subsequent hypothesis-evaluation phases of the task. Our findings contribute to the training literature in auditing and psychology by showing that combinations of techniques are required. at multiple stages of a complex diagnostic task, like analytical procedures, where different cognitive processes need to be improved in a complementary manner.