The Effects Of Decision Aid Structural Restrictiveness On Cognitive Load, Perceived Usefulness, And Reuse Intentions

Keywords

Cognitive load; Reuse intention; Systems restrictiveness; Systems usefulness; Task technology fit; Technology dominance

Abstract

As accounting environments become increasingly automated through information technology support systems, the underlying systems are increasingly restrictive in an effort to direct user behavior and decision making. However, consistent with the theory of technology dominance, restrictive systems have been found to dominate users' decision processes and to have a detrimental effect when decisions require knowledge from outside the system's capability. This study expands upon this research through an examination of users' preferences for more (less) restrictive systems based on their own level of domain knowledge. Incorporating theory on task technology fit, we theorize that users with less knowledge will prefer to be dominated by the system, while users with greater levels of knowledge will prefer a system that provides the user with a level of control over the decision process rather than submitting entirely to the decision aid's control. These theorizations are empirically tested through an experimental design that varies the level of systems restrictiveness across groups of novice and experienced participants. The results confirm that novice (experienced) participants find a highly restrictive system substantially (minimally) reduces cognitive load, increases (decreases) usefulness of the decision aid, and strengthens (weakens) the intention to reuse the system in the future. The results add an important piece to understanding the effect of restrictive systems in that the users that are most susceptible to dominance by decision aids are the users most willing to adopt a restrictive system that reduces the effort they must put forth and in turn reduces the knowledge they accrue from using the system.

Publication Date

6-1-2015

Publication Title

International Journal of Accounting Information Systems

Volume

17

Number of Pages

16-36

Document Type

Article

Personal Identifier

scopus

DOI Link

https://doi.org/10.1016/j.accinf.2014.02.001

Socpus ID

84928824800 (Scopus)

Source API URL

https://api.elsevier.com/content/abstract/scopus_id/84928824800

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