ABSTRACT
Researchers in the fields of accounting and information systems have long been interested in finding ways to improve decision-making quality. One approach that has received a great deal of attention involves the development of computer-based decision aids, such as decision support systems and expert systems, that are designed to complement the strengths and mitigate the cognitive limitations of human decision makers. Another intriguing possibility, however, is that use of such tools may also improve decision making by helping users better understand how to make decisions. Indeed, it has been argued that one of the primary benefits of using the simulation (“what if”) features of a decision support system is that it allows the decision maker to explore how changes in various assumptions affect the ultimate decision (Courtney, Paradice, & Mohammed, 1987; Pracht & Courtney, 1988). Similar claims have been made about the explanation facilities in expert systems (Biggs, Messier, & Hansen 1987; Gal & Steinbart, 1987; Harmon & King, 1985; Waterman, 1986). Those facilities permit the user to ask the system why a particular piece of information is needed or how a specific conclusion was made. The claim is that through repeated questioning of that type users will see the entire reasoning process of the expert system and this should help them better understand the basis for making that particular decision.
