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
Publisher
Elsevier
Volume
50
Peer Reviewed
yes
eCommons Citation
Sutton, Steve G.; Arnold, Vicky; and Holt, Matthew, "An Extension of the Theory of Technology Dominance: Capturing the Underlying Causal Complexity" (2023). Accounting Faculty Publications. 102.
https://ecommons.udayton.edu/acc_fac_pub/102
Included in
Accounting Commons, Business Administration, Management, and Operations Commons, Business Law, Public Responsibility, and Ethics Commons, Corporate Finance Commons, Nonprofit Administration and Management Commons
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