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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.

System flowcharts are a major tool for documenting business processes and related internal controls. However, it is difficult for students, who have little business experience, to learn flowcharting while simultaneously learning the details of business processes and controls. As a result, at the beginner stage, many students appear overwhelmed by guidelines, rules, and processes. This step-by-step case uses a simple process, unveiled one step at a time and using a minimal number of symbols, to help students understand flowcharting. The case activities involve active learning, cooperative group work, prompt feedback, and instructor interaction. Having students attempt to draw diagrams and then, if necessary, correct them can promote learning. The objective is to foster active, engaged learning by using a series of simple scenarios that build on one another. The contribution to accounting information systems education is a simplified and effective method of teaching an important skill to students. Student performance improvement and feedback from this case was extremely positive.