Journal article
Can knowledge based systems be designed to counteract deskilling effects?
V Arnold, PA Collier, SA Leech, JM Rose, SG Sutton
International Journal of Accounting Information Systems | Published : 2023
Open access
Abstract
Recent calls in the information systems research community argue that we know intelligent systems deskill users, and future research should focus on how to design systems that do not deskill, rather than continue to examine whether the phenomenon occurs. This should be a wakeup call for public accounting firms focused on implementing restrictive audit support systems, which leads to de-skilling of novice accounting professionals. Our research focuses on redesigning knowledge-based systems to facilitate expertise development and counteract the de-skilling effects that result from use of such systems. Specifically, we manipulate the design of the system interface by providing information cues ..
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