Document Type

Article

Publication Date

9-2023

Publication Source

International Journal Of Accounting Information Systems

Abstract

The Theory of Technology Dominance (TTD) provides a theoretical foundation for understanding how intelligent systems impact human decision-making. The theory has three phases with propositions related to (1) the foundations of reliance, (2) short-term effects on novice versus expert decision-making, and (3) long-term epistemological effects related to individual deskilling and profession-wide stagnation. In this theory paper, we propose an extension of TTD, that we refer to as TTD2, primarily to increase our theoretical understanding of how, why, and when the short-term and long-term effects on decision-making occur and why advances in technology design have exacerbated some weaknesses and eroded some benefits. Recently, researchers have called for reconsideration of how we design intelligent systems to mitigate the detrimental effects of technology; in TTD2 we provide a theory-based understanding for capturing the complexity underlying the occurrence of the effects.

ISBN/ISSN

1467-0895

Document Version

Published Version

Comments

This open-access article is provided for download in compliance with the publisher’s policy on self-archiving. To view the version of record, use the DOI: https://doi.org/10.1016/j.accinf.2023.100626

Publisher

Elsevier

Volume

50

Peer Reviewed

yes


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