The purpose of the present study is to empirically and theoretically assess DeLone and McLean's (1992) and Seddon's (1997) models of information systems (IS) success in a quasi-voluntary IS use context. Structural modeling techniques were applied to data collected by questionnaire from 274 system users of an integrated student information system at a midwestern university. The Seddon structural model and the DeLone and McLean structural model each contained five variables (system quality, information quality, perceived usefulness, user satisfaction, and IS use). Both models exhibit reasonable fit with the collected data. The empirical findings are assessed in the broader theoretical context of the IS success literature, including the Technology Acceptance Model and the Theory of Planned Behavior. Our results support DeLone and McLean's focus on integrated IS success models and their observation that IS success models need to be carefully specified in a given context. The Seddon model conceptually elaborates and clarifies aspects of the DeLone and McLean model, thereby effectively integrating core theoretical relationships espoused in the IS success literature. Our study also supports Seddon's three construct categories (system and information quality, general perceptual measures aboutnetbene fts about IS use, and IS behavior), as defining IS success and its impact on nature of IS use.
Previous accounting research has suggested that subordinate participation in the budgetary process has two cognitive aspects: ( I ) participation enhances budget quality, and hence the utility of budgets, by allowing subordinates to introduce private knowledge into the budgetary process, and (2) participation enables subordinates to obtain information that is relevant to performing their jobs. This study tests a model that encompasses both cognitive aspects of budgetary participation. Data were gathered with a questionnaire distributed to managers from a variety of different national origins who were working in many different global locations. The data were analysed with latent variable structural equation modelling, which provides several advantages over more conventional analytic methods generally used in budgetary participation and other behavioural accounting research. The results indicated that participation enhances budget quality and that budget quality, in turn, has a positive effect on budget utility. Participation was also found to have a direct and positive effect on job-relevant information. The results failed to support a proposed indirect effect of participation on job-relevant information through the enhancement of budget quality.
Purpose -To summarize the findings of empirical studies the authors have conducted regarding budgetary procedures fairness and to discuss key implications of these findings. Design/methodology/approach -Summary and synthesis of the authors' empirical research. Findings -Identifies criteria for, and types of attitudinal and behavioral reactions that managers have toward, formal budgetary procedures fairness and budgetary procedures implementation fairness. Provides information regarding how the two forms of budgetary procedures fairness work together to influence managers' attitudes and behaviors, and how they reduce managers' negative reactions to unfavorable budgets. Presents reasons that fair budgetary procedures are important to managers.Research limitations/implications -The authors' studies used questionnaire data where all variables were measured at a single point in time, which provides little control over unmeasured variables and direction of causality. Future research should seek to expand the sets of criteria for and reactions toward budgetary procedures fairness, as well as to further detail the processes by which budgetary procedures fairness works. Also, relationships involving budgetary procedures fairness should be examined by means of laboratory experiments. Practical implications -Underscores the importance of promoting formal budgetary procedures fairness and budgetary procedures implementation fairness in organizational budgetary systems, and provides concrete guidance in this regard. Originality/value -Provides useful information to accounting and audit staff, budget committee members, supervisors, and other employees involved in designing and implementing organizational budgetary systems and to budgeting researchers.
Recent professional promulgations recommend the use of audit inquiry for fraud detection. One benefit of audit inquiries is that they may induce interviewees to act in ways that facilitate the discovery of intentional financial misrepresentations (deception). We conducted two experiments to assess the ability of prospective accountants (upper-level accounting majors) to detect intentional financial misrepresentations in audit inquiries. These accounting majors served as proxies for entry-level accountants. Our results indicate that participants have poor deception detection ability in evaluating a response to an inquiry, even when they receive deception detection training prior to the inquiry, and when repeat questions are added to the inquiry to heighten the level of stress with which interviewees must cope. However, our results also suggest that the inquiry process may change the way participants view interviewees. Participants were more skeptical of verbal financial representations (e.g., valuation, existence) after they observed an inquiry regarding the representations. These results suggest that an inquiry does not significantly increase the ability of entry-level accountants to detect deception accurately, but it may benefit fraud detection by inducing a skeptical mindset for their evaluations of financial representations.
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