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The Beneficial Learning Effects of Combining a Hypothesis-Testing Mindset with a Causal Model
The Accounting Review ( IF 5.182 ) Pub Date : 2021-11-04 , DOI: 10.2308/tar-2020-0305
Kun Huo 1 , Khim Kelly 2 , Alan Webb 3
Affiliation  

Firms often use causal models to align decision-making with strategic objectives. However, firms often operate in changing environments such that an accurate causal model can become inaccurate. Prior research has not examined the consequences a change in the accuracy of causal models may have for managerial learning. Using an experiment, we predict and find that providing an accurate causal model positively affects managerial learning, and this positive effect is not reduced by encouraging a hypothesis-testing mindset (HTM). However, when the model subsequently becomes inaccurate, we predict and observe that providing a causal model alone negatively affects managerial learning, although this effect is partially mitigated by additionally encouraging a HTM. Our results can inform designers of control systems about the potential implications of providing a causal model when its accuracy changes over time and demonstrate how simple encouragement of a HTM moderates the effects of providing a causal model.

中文翻译:

将假设检验心态与因果模型相结合的有益学习效果

公司经常使用因果模型来使决策与战略目标保持一致。然而,公司经常在不断变化的环境中运营,因此准确的因果模型可能变得不准确。先前的研究没有检验因果模型准确性的变化可能对管理学习产生的影响。通过实验,我们预测并发现提供准确的因果模型会对管理学习产生积极影响,并且这种积极影响不会因鼓励假设检验心态 (HTM) 而减少。然而,当模型随后变得不准确时,我们预测并观察到单独提供因果模型会对管理学习产生负面影响,尽管通过额外鼓励 HTM 可以部分减轻这种影响。
更新日期:2021-11-04
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