The effects of prior knowledge and hyperlinks on learning from a computerized aid.

摘要

Firms can potentially increase their organizational memory and enhance learning from computerized aids. One potential application of computerized aids in auditing firms is learning about strategic systems auditing (SSA), which is increasingly popular in these firms. Even the AICPA (American Institute of Certified Public Accountants) has endorsed the use of SSA for evaluating audit evidence (AICPA, 2002; O'Donnell and Schultz, 2005). However, recently SSA has been criticized for its misapplication in detecting accounting frauds.; Better expertise of SSA among auditors might help to avoid the problems that have been observed with this method. Thus, it is essential to explore factors that might enhance or hinder learning from SSA-based computerized aids. Using a 3 x 2 between-participant study, I research two factors that might affect learning from SSA-based computerized aids: (1) the prior transaction-based schema, and, (2) the hyperlinks.; One hundred ninety four accounting students from eight universities participated in an Internet-based study. The study induced a transaction-based schema in one set of randomly assigned participants, while another set of participants did not receive the induced schema. All participants used a SSA-based computerized aid which either included or excluded hyperlinks. Results show that participants with the induced schema were unhindered in learning SSA compared with participants without induced schema. Thus, induced schema did not affect SSA learning. The study also finds that carefully designed hyperlinks may improve SSA learning. Additionally, participants provided with hyperlinks increased effort. Hence, we find no evidence that prior knowledge hinders learning SSA, and, that well-designed hyperlinks can facilitate the use of SSA.