The Effects of Qualitative Overload on Technology Acceptance

• Robin R. Pennington ^[2] ; Andrea S. Kelton ^[1] ; Delwyn D. DeVries ^[2]
  1. [1] University of South Florida

     University of South Florida

     Estados Unidos

     
  2. [2] The University of Tennessee
• Localización: Journal of information systems, ISSN 0888-7985, Vol. 20, Nº. 2, 2006, págs. 25-36
• Idioma: inglés
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• Resumen

  • Accounting professionals often feel stress from qualitative overload in their jobs. Research in the area of technology acceptance has not considered the potential negative effects of qualitative overload on user intentions. The purpose of this study is to examine the effect of this stressor on intention to use technology. A study was conducted with graduate accounting students using Audit Command Language (ACL) just prior to graduation, proxies for new staff accountants. Results indicate that qualitative overload mediates the relationship between perceived ease of use and intention to use ACL. As the perception of difficulty in using ACL increased, so did the perceived qualitative overload stress which in turn led to a negative relationship with intention to use ACL.