（1996）Information technology support for collaborative decision making in auditing_ An experimental investigation.pdfVIP

E L S E V I E R Decision Support Systems 16 (1996) 181-194 Information technology support for collaborative decision making in auditing: An experimental investigation V i j a y K a r a n a, D a v i d S. K e r r b, U d a y S. M u r t h y b, A j a y S. V i n z e c,. a Department of Accounting, College of Business and Management, University of Maryland, College Park, AID 20742, USA b Department of Accounting, College of Business Administration and Graduate School of Business, Texas A M Unit,ersity, College Station, TX 77843-4353, USA Department of Business Analysis and Research, College of Business Administration and Graduate School of Business, Texas A M University, College Station, TX 77843-4217, USA Abstract Several studies in behavioral decision making have found that decisions made by interacting groups tend to shift from the mean judgment for the same task when performed individually. While this choice-shift phenomenon has been documented in experiments where group participants interact face-to-face, the impact of Group Decision Support Systems (GDSS) on this phenomenon has not been investigated. GDSS permit simultane- ous and anonymous interaction and provide a structured environment for group discussion. This paper reports the results of an experiment investigating whether decisions reached by groups using GDSS technology differ from those made by traditional face-to-face groups for the same judgment task. The results revealed that GDSS-mediated communication, whether anonymous or non-anonymous, resulted in no significant choice shift while the