Article ID Journal Published Year Pages File Type
7341305 Advances in Accounting 2009 8 Pages PDF
Abstract
The purpose of this study is to more fully understand when quantitative analyses are more persuasive than qualitative analyses. Forty-seven executives responded to an experiment where they evaluated a business proposal recommending an increase in the information systems controls budget, where potential benefits were presented via either a quantitative or qualitative analysis. When the executives were familiar with the context, the quantitative analyses were more persuasive. However, when the executives were less familiar with the context, qualitative analyses that were framed negatively were more persuasive than quantitative analyses. These findings are important theoretically and pragmatically. From a theoretical standpoint, I demonstrate that familiarity with the context predicates how quantification affects decision-makers. In addition, I offer evidence that qualitative analyses that emphasize what has been, or could be, avoided may be a viable persuasive tactic when the decision-maker is unfamiliar with the context.
Related Topics
Social Sciences and Humanities Business, Management and Accounting Accounting
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