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How do cognitive aspects influence the use/non-use of accounting information by the politicians? The purpose of this paper is to conceptualize and theorize the readiness to use and the actual use of accounting information in relation to the human and social agency involved.

Applying cognitive fit theory and social cognitive theory, the authors explain how cognition of accounting information producers and users relates to their tasks and their environment. Analyzing cognitive matching, the authors develop accounting information usefulness as a function of the cognitive match between the accounting information producers and users.

The theoretical findings posit that cognitive fit increases with the degree of matching between the cognition of accounting information producers and the cognition of accounting information users. The theory proposes that enriching and matching the various cognitive factors lead to formation of more aligned mental representations to govern the processes of accounting information production and use as a prerequisite for the accounting information usefulness.

By theorizing human cognition, behavior and learning, the authors seek to contribute to the explanation and prediction of accounting information use. Future research needs to empirically validate and/or further develop the propositions.

Practically, the conceptualization can be used to align individual and collective learning on both sides and to introduce information use audit as an instrument for supporting collective learning.

The theory of accounting information usefulness is the first attempt in public sector accounting literature to explain the relation of production and consumption of accounting information in relation to the cognition of the actors involved.

To provide better services to customers, especially immediate responses and 24/7 availability, businesses are implementing text-based automated conversational agents, i.e. chatbots on their social platforms and websites. Chatbots are required to not only provide customers with necessary consultancy and guidance but also communicate friendly and socially. Based on the cognitive fit theory, this study attempts to examine the role of chatbot as a decision aid and how the match between information presentation in forms of decisional guidance and communication style and the shopping task influences consumers' perceived cognitive fit and decision performance outcomes.

A 2 x 2 x 2 between subject online experiment was conducted to identify which kind of decisional guidance (suggestive and informative guidance) and communication style (task-oriented vs social-oriented style) are the most appropriate for each type of shopping task (searching vs browsing task).

The findings show that when customers interact with chatbots, they will perceive higher cognitive fit if the chatbots provide them with suggestive guidance and communicate in a friendly style especially when they perform a searching task.

This study is the first attempt to understand the role of chatbots as a decision aid to customers using the communicative language. This study also tries to explore the cognitive fit theory in a novel way, and we propose the information presentation in forms of communicative language rather than matrices, tables and graphs.

Augmented reality (AR) has become a trend, and the effects of Pokémon Go, the most popular online and mobile game, have been explored in many studies. However, few studies have developed questionnaires of fit to investigate the relationship between the fit and the integration of the game's virtual world and reality. The paper intends to integrate the models of stimulus-organism-response (S-O-R) and information systems success with cognitive fit theory to explore the fit and reactions of users in the integration of real and virtual worlds.

Following MacKenzie's scale development, two surveys were conducted. The first survey was conducted to perform a scale development of fit. The second survey was collected from 315 Pokémon Go players to validate the fit scale and it was analyzed via structural equation modeling.

The results show that scale development of fit has good reliability and validity. Furthermore, game information quality, game system quality and virtual (Pokémon) characteristics have significantly positive effects on cognitive and emotional fit. Cognitive and emotional fit have significant positive effects on user satisfaction, and user satisfaction has significant positive effects on continued intention to play. The results suggest that maintaining the quality of the game and improving the virtual interface will provide a better fit between the real and virtual worlds, enhancing user satisfaction with the fit as well as their intention for continued use.

Although fit has been widely studied in various contexts, the application of AR has been rarely discussed. This study develops a scale of fit and takes Pokémon Go as the subject to validate the fit measurement and discuss players' cognition and feelings regarding the game. The authors measure user reactions to different stimuli and explore cognitive and emotional fit as well as the integration of virtual worlds and reality. In sum, to the best of the authors’ knowledge, this is one of the earliest studies to explore and develop a cognitive and emotional fit scale for future researchers and practitioners.

Recent years have witnessed the development of a variety of rating systems but the authors have little knowledge about their impact on users’ perceptions of information quality, cognitive decision effort, and enjoyment. The purpose of this paper is to understand the potential cognitive fit underlining the relationship between rating systems types (i.e. five-star, binary-visual, and binary-textual) and tasks (i.e. purchase-decision and browsing tasks) in the context of shopping websites.

A total of 191 subjects were obtained. This study conducted an experiment with a 2×3 between-subject factorial design. The first dimension is a task that has two conditions (purchasing vs browsing). The second dimension is a type of rating system that has three different types (binary-textual, binary-visual, and five-star).

The results show that the cognitive fit may occur when individuals use a five-star rating system to help them make a purchasing decision and when they use a binary-visual rating system while browsing. This fit might increase perceived information quality while decrease cognitive decision efforts, and in turn raise intention to adopt the systems. Moreover, five-star rating systems can make users feel more fun and enjoyment than binary-textual and visual rating systems, regardless of task type.

This study focuses on three main rating systems that are popular on shopping websites. Nevertheless, few other rating systems exist in the market such as unitary or ten-star rating systems. Further studies can consider other types of rating systems and address, in addition to representation, the issue of information granularity (i.e. unitary, binary, five-star, and ten-star rating systems).

The results of this study could provide design principles for web designers in determining which rating systems best match the websites they are developing. If the websites or specific webpages are more utilitarian oriented (hedonic oriented), five-star rating systems (binary-visual rating systems) are more appropriate.

This study contributes to the rating system literature by examining the cognitive fit underlining the relationship between rating systems types and tasks. Importantly, this study extends cognitive fit theory by considering affective responses, that is, perceived enjoyment and intention to continue to use.

Managers are confronted with increasing information overload and growing pressure for effective and efficient decision making. The visualisation of data represents a way to overcome this dilemma and to improve management decision quality. The purpose of this paper is to transfer insights from visualisation research to the managerial accounting context and clarify the impact of visualisation on management accounting reports and decision making. The authors deduce implications for behavioural management accounting research, teaching, and business practice from previous findings and the results.

The authors conducted an experiment with students and experienced managers. Participants had to evaluate eight different business units based on four accounts (sales, EBIT, FPY, and delivery reliability). The information the authors provided to the participants was either presented as tables only, or in tables and graphs.

The empirical results show that supplementary graphs improve decision quality, especially within the manager sample but do not affect decision confidence in a performance evaluation task. The authors furthermore find that managers perform poorly when only provided with tables, and they achieve the overall best score when provided with both tables and graphs, whereas students perform similarly in both conditions. The authors additionally show that proficiency affects not only decision quality but also decision confidence.

The results differ from predictions based solely on the cognitive fit model, as the authors found differences in decision quality to be stronger within the group of managers. The cognitive fit model proposes that decision making performance will improve when the problem representation and the decision making task match. Applying the model to a management context, it is obviously insufficient to explain the differences the authors obtained in the experiment. The authors observed that proficiency plays a role in such performance evaluation tasks.

Based on the results, management accountants should analyse the task that needs to be solved with the reported data. By analysing the type of task, accountants can derive the information processing strategy that will most likely be used by executives for problem solving and determine the suitable visualisation format based on the cognitive fit model. Moderate or complex monitoring tasks will presumably be accessed with perceptual information processing. Data should thus be visualised with graphs.

The authors provide empirical evidence that supplementary graphs in management reports improve decision quality but not decision confidence. The authors furthermore illustrate the limits of the explaining power of the cognitive fit model in a management report context. In an extension of cognitive fit theory, the authors argue that proficiency plays a crucial role in performance evaluation tasks. The authors propose a process for visualisation of management reports based on their findings and previous findings.

Data visualizations in some form or another have served as decision-support tools for many centuries. In conjunction with advancements in information technology, data visualizations have become more accessible and more efficient to generate. In fact, virtually all enterprise resource planning and human resource (HR) information system vendors offer off-the-shelf data visualizations as part of decision-support dashboards as well as stand-alone images and displays for reporting. Plus, advances in programing languages and software such as Tableau, Microsoft Power BI, R, and Python have expanded the possibilities of fully customized graphics. Despite the proliferation of data visualization, relatively little is known about how to design data visualizations for displaying different types of HR data to different user groups, for different purposes, and with the overarching goal of improving the ways in which users comprehend and interpret data visualizations for decision-making purposes. To understand the state of science and practice as they relate to HR data visualizations and data visualizations in general, we review the literature on data visualizations across disciplines and offer an organizing framework that emphasizes the roles data visualization characteristics (e.g., display type, features), user characteristics (e.g., experience, individual differences), tasks, and objectives (e.g., compare values) play in user comprehension, interpretation, and decision-making. Finally, we close by proposing future directions for science and practice.

Activity-based costing (ABC) is presented in accounting textbooks as a costing system that can be used to make valuable managerial decisions. Little experimental or empirical evidence, however, has demonstrated the benefits of ABC under controlled conditions. Similarly, although case studies and business surveys often comment on business environments that appear to favor ABC methods, experimental studies of actual behavioral issues affecting ABCs usage are limited.

This study used an interactive computer simulation, under controlled, laboratory conditions, to test the decision usefulness of ABC information. The effects of presentation format (theory of cognitive fit and decision framing), decision commitment (cognitive dissonance), and their interactions were also examined. ABC information yielded better profitability decisions, requiring no additional decision time. Graphic presentations required less decision time, however, presentation formats did not significantly affect decision quality (simulation profits). Decision commitment beneficially affected profitability decisions, requiring no additional time. Decision commitment was especially influential (helpful) in non-ABC decision environments.

This article presents a cognitive framework to study dynamic/adaptive aspects of a collection of popular fit measures used in organisation research, in an attempt to highlight what there is to be gained.

This paper uses a distributed e-cognition (DEC) framework to examine the current organisational literature of fit measures.

This paper highlights that most measures have a rather narrow focus and do not address dynamic/adaptive aspects in complex social systems (e.g. organisations). To both provide a way to integrate fit measures and cover the cognition gap in this literature, this article highlights the need for a more sophisticated measure.

This paper provides a novel approach to examining organisational fit literature through a distributed (e)-cognitive framework.

This paper proposes and tests a model to explain the outcomes of three different information presentation formats. Based on cognitive fit theory, information visualization formats that best fit task characteristics are expected to lead to improved decision-making outcomes. We apply the Judgment and Decision-Making framework (Bonner, 2008) to investigate how certain factors can impact decision quality.

This study tests whether certain production variance presentation formats (percentages, dollar amounts, and schematic faces), task complexity, understanding of the presentation format, motivation, and effort increase the accuracy of a supervisor’s bonus calculation. A total of 281 students and professionals participated in this experiment. Their responses were examined using regression analysis.

Our results indicate that individuals mostly prefer the percentages presentation format and that the use of the percentages presentation format, a lower level of task complexity, and a better understanding of the variance presentation format lead to more accurate calculations in the experimental task.

Our study provides a call for further research on factors that influence the choice of presentation format as a potentially fruitful area for management accounting researchers.

We exhort practicing management accountants to exert direct influence on employees’ decision making through the use of variance presentation formats that fit their tasks and promote understanding.

Our experiment introduced two major innovations: it uses an interactive data visualization approach allowing subjects to select their preferred presentation format; and it focuses on production variances, a topic that has received less attention in the academic managerial accounting literature, but is still very relevant to practitioners.

A current technological trend, which has gained even more traction recently due to the COVID-19 pandemic, is the use of augmented reality (AR) in shopping environments. AR is addressing contemporary challenges rooted in online shopping (e.g. in terms of experientiality and try-on) and is fundamentally reshaping consumers' experiences. The purpose of this study is to provide a synthesized and structured overview of the state-of-the-art research focused on AR shopping.

The authors conduct a systematic literature review of the empirical academic corpus focused on shopping via AR technology.

The review reveals the diverse psychological (cognitive, affective, and social) as well as behavioral outcomes related to the use of AR in the shopping context. The authors integrate the results into a framework for AR induced consumer behavior in shopping, thereby providing an important overview of the dynamics in AR-related shopping and the factors influencing the adoption of the technology by consumers. Specifically, the authors encountered that the technological abilities of AR (e.g. in terms of interactivity, vividness, informativeness, etc.) are a source for enhanced utilitarian and hedonic shopping experiences that can support intentions to purchase a product, reuse an AR app, or recommend it to others. Importantly, our review reveals the demand for several avenues for future research.

The authors provide an overview and synthesis of how and where AR is employed in shopping contexts, what theories and technological characteristics of AR are commonly analyzed, and what psychological and behavioral outcomes AR has been found to evoke. Based on our findings, the authors derive a framework that illustrates the dynamics in AR shopping and give an in-depth discourse on 13 future research agenda points related to thematic, theoretical, methodological, and technological matters.