The Effects of Decision Aid Structural Restrictiveness on Cognitive Load, Perceived Usefulness, and Reuse Intention

International Journal of Accounting Information Systems (Elsevier) 2014

Posted: 24 Jun 2014

See all articles by Irina Mălăescu

Irina Mălăescu

University of Central Florida

Steve G. Sutton

University of Central Florida; NHH Norwegian School of Economics

Date Written: March 30, 2014

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 in accounting 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.

Keywords: Decision Aid; Systems Restrictiveness; Task Technology Fit; Technology Dominance; Cognitive Load; Reuse Intention; Systems Usefulness; Decision Support Systems

JEL Classification: M41

Suggested Citation

Mălăescu, Irina and Sutton, Steve G. and Sutton, Steve G., The Effects of Decision Aid Structural Restrictiveness on Cognitive Load, Perceived Usefulness, and Reuse Intention (March 30, 2014). International Journal of Accounting Information Systems (Elsevier) 2014, Available at SSRN: https://ssrn.com/abstract=2457758

Irina Mălăescu

University of Central Florida ( email )

4000 Central Florida Blvd
Orlando, FL 32816-1400
United States

Steve G. Sutton (Contact Author)

NHH Norwegian School of Economics ( email )

Helleveien 30
Bergen, NO-5045
Norway

University of Central Florida ( email )

4000 Central Florida Blvd
Orlando, FL 32816
United States

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