The extant accounting behavioral research related to decision aid impacts on user's decision-making has been limited over time due to the focus on decision outcomes to the neglect of the underlying decision processes and strategies. A primary barrier in moving the decision aid literature forward into the exploration of the black boxof human-computer interaction is the paucity of methods for accurately capturing the interaction process. This paper presents a conceptualization of a technique we refer to as replay process tracing that allows the researcher to recreate the precise session that a user has participated in with a decision aid. We subsequently operationalize this conceptualization through a working prototype model with advanced replay process tracing functionality.
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