Doctoral Dissertations
Date of Award
8-1987
Degree Type
Dissertation
Degree Name
Doctor of Philosophy
Major
Business Administration
Major Professor
James H. Scheiner
Committee Members
A. Faye Borthick, Jack E. Kiger, Keith G. Stanga, Zbignew Ras
Abstract
The research objective was to investigate experienced consultants' microcomputer software selection strategies. Because there are hundreds of microcomputer accounting software packages and dozens of selection criteria, considerable judgment is needed for software selection (Heintz, 1985; Warren et al., 1985). Multiattribute decision theory literature and accounting practitioner literature suggest a conjunctive/lexicographic strategy should be used for software selection (Svenson, 1979; Montgomery, 1983; Warren et al., 1985; AICPA, 1979; Slovic, 1975; Simon, 1985). A knowledge-based system was built to implement a conjunctive/lexicographic strategy, for the purpose of testing whether consultants are using this strategy for software selection.
Approximately half (53%) of the subjects were modeled by a knowledge-based system using a conjunctive/lexicographic strategy with twenty-eight decision attributes. Because there have been no previous studies modeling the software selection decision, this study establishes a precedent, modeling the decision strategy and attributes used by consultants in microcomputer accounting software selection.
No conclusive statement can be made to explain why 47% of the subjects did not match the conjunctive/lexicographic decision strategy. The conjunctive/lexicographic strategy tended to agree with consultants having fewer years of experience. An interpretation of this result was that consultants with fewer years of experience may have had more information on the packages they considered, perhaps because they recently entered the consulting field and recently decided on a standardized package for all future clients. However, further research is needed into possible alternative decision strategies and possible additional decision attributes in order to determine whether a conjunctive/lexicographic strategy in a knowledge-based system could be useful as a training aid or decision aid.
Recommended Citation
Anderson, John Charles, "The selection decision for microcomputer general ledger software: an investigation using a knowledge-based system. " PhD diss., University of Tennessee, 1987.
https://trace.tennessee.edu/utk_graddiss/12009