The Effect of Changes in Decision Aid Bias on Learning: Evidence of Functional Fixation

ABSTRACT: Building on prior accounting research (Luft and Shields 2001; Dearman and Shields 2005), this study examines the effects of observable decision aid bias on decision aid agreement and task performance accuracy. Using a behavioral experiment, this study manipulates decision aid bias to assess the impact of a change in the level of decision aid bias on the degree to which decision makers' decisions agree with decision aid suggestions (i.e., decision aid agreement) and to which they learn to effectively adjust their decisions (i.e., task performance accuracy). Results indicate that learning subsequent to an observable change in decision aid bias is diminished, consistent with fixation on the previous aid's bias. JEL Classifications: D8; D83; M4

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