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  Task at hand. Novices are also more likely to selectively search for confirming information. Two different information search strategies were identified as well: schema-driven search, and data-driven or sequential search. Indications are that the choices between schemas-driven and data-driven search may be more a function of the task environment that the level of expertise. The area of information search is still largely unexplored. Much research is needed to assess the impact of search on decisions-making performance, and to identify characteristic of expert search. It is a task for which the accounting researcher may have competitive advantages over the psychologist. Information search cannot be explored in the laboratory with student subjects and simplified tasks. Information search can only be properly studied with expert decisions makers who perform tasks that have information search requirements that are representative of actual tasks 4.1 Beyond knowledge: Other expert characteristics Since the mid-seventies, knowledge has been viewed as the foundation of expertise. Expertise has been equated with processing a large amount of domain-specific knowledge, and becoming an expert has been viewed as a process of gradually acquiring this body of knowledge and improving one’s knowledge organization However, evidence is mounting that knowledge is a necessary, but not sufficient condition of expertise. Holyoak (1991) identifies many “anomalies” of a knowledge -based model-of expertise. He wonders, for example, if expertise is synonymous with processing a body of knowledge, why doesn’t teaching this body of knowledge turn novices into experts? Holyoak (1991) classifies the theoretical development of expertise into “generations”, the first generation, which lasted from the sixties to the mid -seventies, viewed the expert as someone who was particularly skilled at general heuristic search. The second generation adopted the familiar knowledge-based view of expertise, as characterized by the slogan “knowledge is power” Holyoak (1991) argues for the development of a third-generation theoryof expertise that moves beyond the myopic knowledge focus. Shanteau (1992a) has studied experts in many different domains, including weather forecaster, mathematicians, soil and livestock judges, and auditor. He  concludes that knowledge is just one of many characteristics of expertise. He warns that knowledge Is just one of many characteristics of expertise. He warns that “knowledge is not sufficient for expertise, [and that] by concentrating on knowledge and production rules, ot her aspects of expertise might be overlooked” (Shanteau 1992b, 19). Shanteau (1992a) proposes three additional groups of characteristics that separate experts from novices. First, experts are often display a common set of psychological traits, such as self-confidence, excellent communication skills, the ability to adapt to new situations, and a clear sense of responsibility. Second, experts share a common set of cognitive skills, these include highly developed attention abilities, a sense of what is relevant, being to identify exceptions to rules and to work effectively under stress. Third, experts use a variety of formal and informal decision strategies (which could also be characterized as problem-solving skills). Although
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