Perceived Usefulness, Perceived Ease of Use, and User

Valid measurement scales for predicting user acceptance of computers are in short supply. Most subjective measures used in practice are unvalidated, and their relationship to system usage is unknown. The present research develops and validates new scales for two specific variables, perceived usefulness and perceived ease of use, which are hypothesized to be fundamental determinants of user acceptance. Definitions of these two variables were used to develop scale items that were pretested for content validity and then tested for reliability and construct validity in two studies involving a total of 152 users and four application programs. The measures were refined and streamlined, resulting in two six-item scales with reliabilities of .98 for usefulness and .94 for ease of use. The scales exhibited hgih convergent, discriminant, and factorial validity. Perceived usefulness was significnatly correlated with both self-reported current usage r = .63, Study 1) and self-predicted future usage r = .85, Study 2). Perceived ease of use was also significantly correlated with current usage r = .45, Study 1) and future usage r = .59, Study 2). In both studies, usefulness had a signficnatly greater correaltion with usage behavior than did ease of use. Regression analyses suggest that perceived ease of use may actually be a causal antecdent to perceived usefulness, as opposed to a parallel, direct determinant of system usage. Implications are drawn for future research on user acceptance.

Perceived usefulness, perceived ease of use, and user acceptance of information technology

A large number of studies have been conducted during the last decade and a half attempting to identify those factors that contribute to information systems success. However, the dependent variable in these studies-I/S success-has been an elusive one to define. Different researchers have addressed different aspects of success, making comparisons difficult and the prospect of building a cumulative tradition for I/S research similarly elusive. To organize this diverse research, as well as to present a more integrated view of the concept of I/S success, a comprehensive taxonomy is introduced. This taxonomy posits six major dimensions or categories of I/S success-SYSTEM QUALITY, INFORMATION QUALITY, USE, USER SATISFACTION, INDIVIDUAL IMPACT, and ORGANIZATIONAL IMPACT. Using these dimensions, both conceptual and empirical studies are then reviewed a total of 180 articles are cited and organized according to the dimensions of the taxonomy. Finally, the many aspects of I/S success are drawn together into a descriptive model and its implications for future I/S research are discussed.

Information Systems Success: The Quest for the Dependent Variable

The IS function now includes a significant service component. However, commonly used measures of IS effectiveness focus on the products, rather than the services, of the IS function. Thus, there is the danger that IS researchers will mismeasure IS effectiveness if they do not include in their assessment package a measure of IS service quality. SERVQUAL, an instrument developed by marketing researchers, is offered as a possible measure of IS service quality. SERVQUAL measures service dimensions of tangibles, reliability, responsiveness, assurance, and empathy. The suitability of SERVQUAL was assessed in three different types of organizations in three countries. After examination of content validity, reliability, convergent validity, nomological validity, and discriminant validity, the study concludes that SERVQUAL is an appropriate instrument for researchers seeking a measure of IS service quality.

Service quality: a measure of information systems effectiveness

This study is a part of a research effort to develop the Questionnaire for User Interface Satisfaction (QUIS). Participants, 150 PC user group members, rated familiar software products. Two pairs of software categories were compared: 1) software that was liked and disliked, and 2) a standard command line system (CLS) and a menu driven application (MDA). The reliability of the questionnaire was high, Cronbach's alpha=.94. The overall reaction ratings yielded significantly higher ratings for liked software and MDA over disliked software and a CLS, respectively. Frequent and sophisticated PC users rated MDA more satisfying, powerful and flexible than CLS. Future applications of the QUIS on computers are discussed.

Development of an instrument measuring user satisfaction of the human-computer interface

The results of a user questionnaire are used to determine the effects of 17 different independent variables on user satisfaction.

What makes users happy

In a recent issue of Journal of Accounting and Economics, Francis, 1 developed a theory for determining the effect of audit firm size on audit prices (EAFSA). The present study offers an extension to his multivariable theory, which is otherwise viewed as an excellent attempt at presenting a realistic model of EAFSA. Further analysis of the data included in the present paper ranks the dominant variables and factors as (1) External audit fee (AFE), and Percentage of Assets (AST), and (2) Loss in last three years (LLS). In addition, this analysis reduces the multicollinearity and data redundancy of the original 11 variables by creating 6 less redundant factors from them. These new factors yield a EAFSA model of measurement with a fewer number of terms, a lower multicollinearity, and a multivariate normal distribution. The variable entitled Return on Investment (ROI) is ranked as the most subordinant, and most dependent, while (AFE) is ranked as the most dominant variable.

The effect of audit firm size on audit prices

Illustrates the selection of accounting software packages (AP) by correlating user needs to system specifications. A recommendation report ranks the software in descending order of their correlations to user needs. As a by‐product the system educates the consultant or user by explaining the specifications, making their expectations more realistic and avoiding unpleasant “after the fact” surprises.

Sara F. Rushinek

Papers

What makes users happy

The effect of audit firm size on audit prices

Accounting software evaluation: hardware, audit trails, backup, error recovery and security

Using financial ratios to predict insolvency

Accounting and billing software and user reactions: An interactive diagnostic audit trail