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Do You See What I See? The Effects of Dissenting Opinion on Information Acquisition and Decision Quality: An Eye-Tracking Study

Tota Panggabean et al.

Advances in Accounting Behavioral Research2022https://doi.org/10.1108/s1475-148820220000025011book-chapter
AJG 2ABDC A
Weight
0.48

Abstract

This study uses an eye-tracking device to examine the effects of dissenting opinion on information search style and decision quality, using insights from dual-process theory. When evaluating strategic outcomes, managers not exposed to a dissenting opinion employ directed information search using System 1 (heuristic, automatic cognitive processing), leading to low-quality decisions. Providing a dissenting opinion causes managers to use System 2 (sequential information search characterized by deliberate, slow, and effortful cognitive processing), leading to higher-quality decisions. This study provides useful insights into the cognitive processes underlying managers' judgments, and the factors that influence their decisions. We conclude by discussing the critical role of dissent in business practices, and explain how dissent affects people's System 2 cognitive processes.

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https://doi.org/https://doi.org/10.1108/s1475-148820220000025011

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@article{tota2022,
  title        = {{Do You See What I See? The Effects of Dissenting Opinion on Information Acquisition and Decision Quality: An Eye-Tracking Study}},
  author       = {Tota Panggabean et al.},
  journal      = {Advances in Accounting Behavioral Research},
  year         = {2022},
  doi          = {https://doi.org/https://doi.org/10.1108/s1475-148820220000025011},
}

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Evidence weight

0.48

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.35 × 0.4 = 0.14
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.