MUHASEBE ARAŞTIRMALARINDA GÖZ İZLEME YÖNTEMİNİN KULLANILMASI ÜZERİNE KAVRAMSAL BİR ÇALIŞMA

Muhasebe araştırmalarına yenilikçi bir yaklaşımla katkı sunan göz izleme (eyetracking) teknolojisinin bir araştırma yöntemi olarak kullanılabilirliği bu çalışmanın konusunu oluşturmaktadır. Göz izleme teknolojisi, bireylerin kararlarının ve davranışlarının altında yatan bilişsel ve dikkat süreçlerinin incelenmesini sağlar. Bir bilgi sistemi olarak muhasebe, bilgi kullanıcılarına karar verme süreçleri için muhasebe bilgilerinin iletilmesini sağlar. Muhasebe bilgi kullanıcılarının karar verme süreçlerindeki davranış modeli, muhasebe bilgi sistemi ve bilgi kullanıcıları arasındaki bilişsel süreçlerin nasıl çalıştığına odaklanır. Bu çalışmanın amacı da, davranışsal muhasebe araştırmaları için bir yöntem olarak göz izleme teknolojisinin teorik temelini, parametrelerini, veri toplama prosedürlerini ve sınırlılıklarını ele almaktır. Böylece, göz izleme yönteminin kullanılabileceği potansiyel muhasebe araştırma alanları sistematik bir literatür taramasıyla incelenerek avantajları ve handikaplarının tartışılması hedeflenmektedir.

A CONCEPTUAL STUDY ON THE USE OF EYE-TRACKING METHOD IN ACCOUNTING RESEARCH

The use of eye-tracking technology, which contributes to accounting research with an innovative approach, as a research method constitutes the subject of this study. The eye-tracking enables the cognitive and attention processes underlying individuals’ decisions and behaviors to be examined. As an information system, accounting enables the transmission of accounting information to users for decision-making processes. The behavioral model in the decision-making processes of accounting information users focuses on how the cognitive processes between the accounting information system and information users work. The aim of this study is to discuss the theoretical basis, parameters, data collection procedures and limitations of eye-tracking technology as a research method for behavioral accounting research. Thus, it is focused to discuss the advantages and handicaps of the potential accounting research fields where the eye tracking method can be used by examining with a systematic literature review.

PDF

___

Aharoni, G., Einhorn, E. and Zeng, Q. (2017). Under Weighting of Private Information by Top Analysts, Journal of Accounting Research 55 (3), 551–590.
Anderson, J. R., Bothell, D. and Douglass, S. (2004). Eye Movements Do Not Reflect Retrieval Processes: Limits of The Eye-Mind Hypothesis, Psychological Science 15 (4), 225–231.
Arnold, V. and Sutton, S. G., (2004). Behavioral Accounting Research: Foundations and Frontiers, Management Revue, 15(1), 152-154.
Ashby, J., Rayner, K. and Clifton, C. (2005). Eye Movements of Highly Skilled and Average readers: Differential effects of frequency and predictability. The Quarterly Journal of Experimental Psychology Section A, 58(6), 1065-1086.
Asay, H. S., Libby, R. and Rennekamp, K. (2018). Firm Performance, Reporting Goals, and Language Choices in Narrative Disclosures. Journal of Accounting and Economics 65 (2–3), 380–398.
Asay, H. S. and Hales, J. (2017). Disclaiming The Future: Investigating The Impact of Cautionary Disclaimers on Investor Judgments Before and After Experiencing Economic Loss. The Accounting Review.
Baldi, R. (2017). Decision Making and Neuroaccounting Perspective: An Eye-tracking Investigation on Accounting Information Disclosure. Erişim Adresi: https://etd.adm.unipi.it/t/etd-02052017-190730/ Erişim Tarihi: 20 Şubat 2021
Basu, S. ve Waymire, G. B. (2006). Recordkeeping and Human Evolution. Accounting Horizons, 20(3), 201–229.
Basu, S., Kirk, M. and Waymire, G. (2009). Memory, Transaction Records, and The Wealth of Nations. Accounting, Organizations and Society, 34(8), 895–917.
Birnberg, J.G. and Ganguly, A.R. (2012). Is neuroaccounting waiting in the wings? An essay. Accounting, Organizations and Society, 37(1), 1–13.
Birnberg, J.G. and Shields, J.F. (1989). Three Decades of Behavioral Accounting Research: A search for Order. Behavioral Research in Accounting, 1, 24–74.
Birnberg, J.G. and Shields, M.D. (1984). “The Role of Attention and Memory in Accounting Decisions. Accounting, Organizations and Society, 9(3–4), 365– 382.
Bonner, S. E. (2008). Judgment and Decision Making in Accounting, Upper Saddle River, NJ: Prentice Hall.
Clor-Proell, S., Koonce, L. ve White, B. (2016). How do Experienced Users Evaluate Hybrid Financial Instruments?, Journal of Accounting Research 54 (5), 1267–1296.
De Luca, M., Borrelli, M., Judica, A., Spinelli, D. and Zoccolotti, P. (2002). Reading Words and Pseudowords: An Eye Movement Study of Developmental Dyslexia, Brain and Language, 80(3), 617-626.
Di Stasi, L. L., Renner, R., Staehr, P., Helmert, J. R., Velichkovsky, B. M., Ca˜nas, J. J., Catena, A. A. and Pannasch, S. (2010). Saccadic Peak Velocity Sensitivity to Variations In Mental Workload, Aviation, Space, and Environmental Medicine 81 (4), 413–417.
Dickhaut, J. (2009). The Brain as the Original Accounting Institution, The Accounting Review, 84(6), 1703–1712.
Dickhaut, J., Basu, S., Mccabe, K., and Waymire, G.B. (2010). Neuroaccounting: Consilience between the Biologically Evolved Brain and Culturally Evolved Accounting Principles, Accounting Horizons, 24(2), 221– 255.
Dimoka, A., Davis, F. D., Gupta, A., - Pavlou, P. A., Banker, R. D., Dennis, A. R., Ischebeck, A., Mu¨ ller-Putz, G., Benbasat, I., Gefen, D., Kenning, P. H., Riedl, R., Brocke, J. V. and Weber, B. (2012). On The Use of Neurophysiological Tools in IS Research: Developing a Research Agenda for NeuroIS, Management Information Systems Quarterly 36 (3), 679–702.
Djamasbi, S. (2014). Eye Tracking and Web Experience, AIS Transactions on Human- Computer Interaction 6 (2), 37–54.
Duchowski, A. T. (2002). A Breadth-First Survey of Eye-Tracking Applications, Behavior Research Methods Instruments and Computers, 34(4), 455–470.
Duchowski, A. T. (2007). Eye Tracking Methodology: Theory and Practice, 2nd Edition. Clemson: Clemson University.
Franco-Watkins, A.M. and Johnson, J.G. (2011). Decision Moving Window: Using Interactive eye tracking to examine decision processes, Behavior Research Methods, 43(3), 853–863.
Gödker, K. and Mertins, L. (2018). CSR Disclosure and Investor Behavior: A Proposed Framework and Research Agenda. Behavioral Research in Accounting, 30 (2), 37–53.
Grigg, L. and Griffin A. L. (2014). A Role for Eye-Tracking Research in Accounting and Financial Reporting?, Springer, 225-230.
Hofstedt, T.R. and Kinard, J.C. (1970). A Strategy for Behavioral Accounting Research, The Accounting Review, 45(1), 38–54.
Holmqvist, K., M. Nystro¨m, R., Andersson, R., Dewhurst, H., Jarodzka, J. and Van de Weijer. (2011). Eye Tracking: A Comprehensive Guide to Methods and Measures, Oxford, U.K.: Oxford University.
Hutzler, F. and Wimmer, H. (2004). Eye Movements of Dyslexic Children When Reading in A Regular Orthography, Brain and Language, 89(1), 235- 242.
Inhoff, A. W. and Radach, R. (1998). Definition and Computation of Oculomotor Measures In The Study of Cognitive Processes. In G. Underwood (Ed.), Eye guidance in reading and scene perception Elsevier, 29–53.
Jacob, R. J. and Kar, K. S. (2003). “Eye Tracking in Human-Computer Interaction and Usability Research: Ready to Deliver the promises. In Mind’s Eyes: Cognitive and Applied Aspects of Eye Movements”, edited by R. Radach, J. Hyona, H. Deubel, Oxford, U.K.: Elsevier, 573–605.
Jian, Y. C. and Ko, H. W. (2017). Influences of Text Difficulty and Reading Ability on Learning Illustrated Science Texts for Children: An Eye Movement Study, Computers and Education, 113, 263-279.
Korinth, S. P. and Fiebach, C. J. (2018). Improving Silent Reading Performance Through Feedback on Eye Movements: A Feasibility Study, Scientific Studies of Reading, 22(4), 289-307.
Krieber, M., Bartl-Pokorny, K. D., Pokorny, F. B., Einspieler, C., Langmann, A., Körner, C. and Marschik, P. B. (2016). The Relation Between Reading Skills and Eye Movement Patterns in Adolescent Readers: Evidence from A Regular Orthography, PloS One, 11(1), e0145934.
Lamme, V. A. (2003). Why Visual Attention and Awareness are Different. Trends in Cognitive Sciences 7 (1), 12–18.
Lynch, E.J. and Andolia, L.M. (2019). If Eyes are the Window to Our Soul, What Role does Eye- Tracking Play in Accounting Research?, Behavıoral Research In Accountıng, 31(2), 107–133.
Malhotra, N. K. (2008). Review of Marketing Research, New York: M. E. Sharpe Inc.
https://citeseerx.ist.psu.edu/viewdoc/ download?doi=10.1.1.460.487&rep=rep1&type=pdfErişim Tarihi: 20 Şubat 2021
Marşap, B. ve Gökten, P. (2016). Davranışsal Muhasebe: Kuramsal Yaklaşım, İşletme Araştırmaları Dergisi, 8(4), 345-359.
Meißner, M. and Oll, J. (2017). The Promise of Eye-Tracking Methodology in Organizational Research: A Taxonomy, Review, and Future Avenues, Organizational Research Methods.
Menon, R. V., Sigurdsson, V., Larsen, N. M., Fagerstrøm, A. and Foxall, G. R. (2016). Consumer Attention to Price in Social Commerce: Eye Tracking Patterns in Retail Clothing, Journal of Business Research 69 (11), 5008–5013.
Michels , J. (2017). Disclosure Versus Recognition: Inferences from Subsequent Events, Journal of Accounting Research 55 (1), 3–34.
Morales, J. M., Diaz-Piedra, C., Rieiro, H., Roca-Gonza´lez, J., Romero, S., Catena, A., Fuentes, L. and Di Stasi, L. L. (2017). Monitoring Driver Fatigue Using A Single-Channel Electroencephalographic Device: A Validation Study by Gaze-Based, Driving Performance, and Subjective Data, Accident; Analysis and Prevention 109, .62–69.
Oliveira, R. De et al. (2015). Eye Tracking in Neuromarketing: A Research Agenda for Marketing Studies, International Journal of Psychological Studies, 7(1), 32–42.
Orquin, J. L. and Loose, S. M. (2013). Attention and Choice: A Review on Eye Movements in Decision Making, Acta Psychologica, 144 (1), 190–206.
Orquin, J. L., Ashby, N. J., and Clarke, A. D. (2016). Areas of Interest as a Signal Detection Problem in Behavioral Eye-Tracking Research, Journal of Behavioral Decision Making, 29 (2–3), 103–115.
Pietsch, C. P. and Messier, Jr. W. F. (2017). The Effects of Time Pressure on Belief Revision In Accounting: A Review of Relevant Literatüre within A Pressure-Arousal-Effort-Performance Framework, Behavioral Research in Accounting, 29 (2), 51–71.
Rayner, K. (1998). Eye Movements in Reading and Information Processing: 20 Years of Research, Pshicol. Bull., 124(3), 372–422.
Ramat, S., Leigh, R.J., Zee, D.S. and Optican, L.M. (2007). What Clinical Disorders Tell us About the Neural Control of Saccadic Eye Movements, Brain, 130, 10–35.
Rayner, K. (2009). The 35th Sir Frederick Bartlett Lecture: Eye Movements and Attention in Reading, Scene Perception, and Visual Search. Quarterly Journal of Experimental Psychology, 62 (8), 1457–1506.
Salvucci, D. D. and Goldberg, J. H. (2000). Identifying Fixations and Saccades in Eyetracking Protocols, In The Eye Tracking Research and Applications Symposium (s. 71-78), New York: ACM Press
Shi, S. W., Wedel, M., and Pieters, F. G. M. (2013). Information Acquisition During Online ecision Making: A Model-Based Exploration Using Eye-Tracking Data, Management Science, 59 (5), 1009–1026.
Sirois, L. P., Be´dard, J. and Bera, P. (2018). The Informational Value of Key Audit Matters in The Auditor’s Report: Evidence From an Eyetracking Study, Accounting Horizons 32 (2), 141–162.
Trotman, K. T., Tan, H. C. and Ang, N. (2011). Fifty-Year Overview of Judgment and Decision-Making Research in Accounting. Accounting and Finance, 51 (1), 278–360.
Tunalı, S. B., Gözü, Ö., ve Özen, G. (2016). Pazarlama ve Reklam Araştırmalarında Nöropazarlama Üzerine Yapılmış Araştırmaların İncelenmesi ve Etik Boyutunun Tartışılması, Ekurgu Anadolu Üniversitesi İletişim Bilimleri Fakültesi Dergisi, 24 (2).
Vila, J. and Gomez, Y. (2016). Extracting business information from graphs: An Eye Tracking Experiment, Journal of Business Research, 69 (5), 1741–1746.
Wedel, M. and Pieters, R. (2008). A Review of Eye-Tracking Research in Marketing, Review of Marketing Research, 4, 123–147.