Determinants of reliance: An empirical test of the theory of technology dominance

Intelligent decision aids (IDAs) offer tremendous potential for the accounting profession. The benefits of IDA use include improved decision quality, the reduction of decision bias, knowledge transfer, and the capture of experience in a permanent form. Unfortunately, the reality of IDAs has fallen short of the promise. Novice users lack the experience to interact correctly with IDAs while experienced users frequently refuse to use or rely on IDA recommendations. Accounting researchers have identified numerous variables that may enhance or impede the interactions between a user and an IDA. However, a general theory of the determinants of reliance has not emerged. Arnold and Sutton [Arnold V, Sutton SG. The theory of technology dominance: understanding the impact of intelligent decision aids on decision-makers' judgments. Adv Account Behav Res 1998;1;175-94] review, combine, and synthesize the accounting decision aid research to produce the Theory of Technology Dominance (TTD). The TTD consists of two separate sets of propositions linked by reliance. The first set of propositions suggest that reliance will occur under the following two conditions: 1) when user experience is low, and 2) when user experience is high and task complexity, IDA familiarity, and cognitive fit are simultaneously high. The research presented in this paper tests the reliance propositions. Support is found for the overall model and for the individual effects of task experience, task complexity, and cognitive fit. However, IDA familiarity did not emerge as a key determinant of reliance. The implications of these results are discussed along with avenues for future research and implications for use of decision aids in accounting practice.