Using computer‐based technologies to disseminate business knowledge

The primary objective of this research is to investigate the impact of task complexity on users’ performance in the context of using computer‐based technologies with auditing tasks. A laboratory experiment was performed with 121 undergraduate auditing students. The task complexity is defined in form of structured and unstructured tasks. The dependent variables were accuracy in solving problem and certainty of the correctness of solution. The results suggested that the effect of task complexity on accuracy in solving problems was significant for structured tasks. In addition, the significant effect was also found on certainty of the correctness of solution for structured tasks. The findings suggest the strategy for improving user performance in solving problem and certainty of the correctness of solutions toward a given task by giving users a structured task to perform. In addition, the findings also suggest the need for research on how to benefit from using computer‐based technologies in the context of solving structured task.