A theoretical justification for using embodied conversational agents (ECAs) to augment accounting-related interviews

Matthew D. Pickard, Mary B. Burns, Kevin C. Moffitt

Research output: Contribution to journalArticlepeer-review

12 Scopus citations

Abstract

In today's increasingly complex business environment, accounting firms face additional pressures regarding cost reduction, engagement scope, and attention to quality. This paper proposes that embodied conversational agents (ECAs) are particularly well suited to automate and augment accounting interviews to save costs, streamline the interviewing process, and maintain quality. An ECA is an autonomous computer interface capable of human-like interactions such as interviews. This paper describes how an ECA can be used to augment accounting-related interviews and the advantages and disadvantages of doing so. This paper also presents the ECA Self-Disclosure Model with propositions of how self-disclosure can be influenced by an ECA through reciprocal behavior and rapport building. The model and propositions are supported by the computers-as-social-actors (CASA) paradigm (Reeves and Nass 1996). This paper concludes by discussing limitations of ECA use in the real world and by recommending how the model and propositions can be tested empirically in future research.

Original languageEnglish (US)
Pages (from-to)159-176
Number of pages18
JournalJournal of Information Systems
Volume27
Issue number2
DOIs
StatePublished - Dec 2013
Externally publishedYes

All Science Journal Classification (ASJC) codes

  • Management Information Systems
  • Software
  • Information Systems
  • Accounting
  • Human-Computer Interaction
  • Information Systems and Management
  • Management of Technology and Innovation

Keywords

  • Accounting interviews
  • Embodied conversational agent
  • Interpersonal risk
  • Self-disclosure

Fingerprint Dive into the research topics of 'A theoretical justification for using embodied conversational agents (ECAs) to augment accounting-related interviews'. Together they form a unique fingerprint.

Cite this