– The purpose of this paper is to perform a systematic review of articles that have used the unified theory of acceptance and use of technology (UTAUT). , – The results produced in this research are based on the literature analysis of 174 existing articles on the UTAUT model. This has been performed by collecting data including demographic details, methodological details, limitations, and significance of relationships between the constructs from the available articles based on the UTAUT. , – The findings indicated that general purpose systems and specialized business systems were examined in the majority of the articles using the UTAUT. The analysis also indicated that cross-sectional approach, survey methods, and structural equation modelling analysis techniques were the most explored research methodologies whereas SPSS was found to be the largely used analysis tools. Moreover, the weight analysis of independent variables indicates that variables such as performance expectancy and behavioural intention qualified for the best predictor category. Moreover, the analysis also suggested that single subject or biased sample as the most explored limitation across all studies. , – The search activities were centered on occurrences of keywords to avoid tracing a large number of publications where these keywords might have been used as casual words in the main text. However, we acknowledge that there may be a number of studies, which lack keywords in the title, but still focus upon UTAUT in some form. , – This is the first research of its type which has extensively examined the literature on the UTAUT and provided the researchers with the accumulative knowledge about the model.

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The unified theory of acceptance and use of technology (UTAUT): a literature review

On the use of partial least squares path modeling in accounting research

The aim of this paper is to explain and to test empirically how human resource management (HRM) practices contribute to knowledge sharing and innovation through employees' affective commitment. Results show that HRM practices do not influence knowledge sharing in a direct way, but they do have a positive effect when affective commitment mediates the relationship. We also find a positive relationship between knowledge sharing and innovation performance. That is, HRM practices contribute to knowledge creation and innovation through the generation of the affective commitment necessary for employees to be willing to share their knowledge. The relationships identified have been tested by applying structural equation models to a sample of 87 R&D departments of Spanish innovative companies.

The influence of human resource management on knowledge sharing and innovation in Spain: the mediating role of affective commitment

Behavioral accounting researchers have historically been constrained in their ability to reach externally valid research participants. The purpose of this paper is to familiarize researchers with two relatively new and innovative ways to overcome this issue. First, this paper discusses two online instrument delivery services provided by SurveyMonkey and Qualtrics that can be used to distribute experimental materials to geographically distributed participants quickly and inexpensively. Second, it reviews a number of participant recruitment services that behavioral accounting researchers can use to identify and recruit externally valid research participants. Specifically, this paper discusses commercial participant recruitment services provided by SurveyMonkey Audience, Qualtrics, Amazon's Mechanical Turk, and other commercial firms, as well as several non-commercial participant recruitment services associated with industry and professional organizations. Each service is evaluated against three cr...

Online Instrument Delivery and Participant Recruitment Services: Emerging Opportunities for Behavioral Accounting Research

Outline I. The central route and the peripheral route: alternative paths to persuasion. A. Richard Petty and John Cacioppo posit two basic routes for persuasion. B. The central route involves message elaboration, defined as the extent to which a person carefully thinks about issue-relevant arguments contained in a persuasive communication. C. The peripheral route processes the message without any active thinking about the attributes of the issue or the object of consideration. 1. Recipients rely on a variety of cues to make quick decisions. 2. Robert Cialdini has identified six such cues. a. Reciprocation. b. Consistency. c. Social proof. d. Liking. e. Authority. f. Scarcity. D. Although Petty and Cacioppo's model seems to suggest that the routes are mutually exclusive, they stress that the central route and the peripheral route are poles on a cognitive processing continuum that shows the degree of mental effort a person exerts when evaluating a message. E. The more listeners work to evaluate a message, the less they will be influenced by content-irrelevant factors; the greater the effect of content-irrelevant factors, the less impact the message carries. II. Motivation for elaboration: is it worth the effort? A. People are motivated to hold correct attitudes. B. Yet the number of ideas a person can scrutinize is limited, so we tend to focus on issues that are personally relevant. C. Personally relevant issues are more likely to be processed on the central route; issues with little relevance take the peripheral route (credibility cues take on greater importance). D. Certain individuals have a need for cognitive clarity, regardless of the issue; these people will work through many of the ideas and arguments they hear. III. Ability for elaboration: can they do it? A. Distraction disrupts elaboration. B. Repetition may increase the possibility of elaboration. IV. Type of elaboration: objective vs. biased thinking. A. Biased elaboration (top-down thinking) occurs when predetermined conclusions color the supporting data underneath.

Elaboration likelihood model

We study factors that promote knowledge sharing in a professional service firm. We performed two laboratory experiments with MBA students acting as participants. Our results indicate that an incentive must be considered sufficient to promote full knowledge sharing regardless of the incentive's type (monetary or nonmonetary). However, we find that the nonmonetary incentives used in our experiment were not deemed sufficient when participants self‐determined incentive sufficiency. Additionally, when the peer environment promoted knowledge hoarding, knowledge sharing dropped the most when incentives were initially deemed sufficient. Finally, we find that competitive individuals are active sharers of valuable, proprietary knowledge only when heir competitiveness is team‐oriented. To promote knowledge sharing, our results suggest careful monitoring of perceived incentive sufficiency, especially in the case of nonmonetary incentives, and a culture that directs employee competitiveness between teams.

Knowledge Sharing: The Effects of Incentives, Environment, and Person

The purpose of this study is to examine the factors that determine whether employees follow Bring Your Own Device (BYOD) policies through the lens of the Protection Motivation Theory. BYOD is rapidly becoming the norm rather than the exception. As a result, firms are establishing BYOD policies to address the risk inherent in allowing individuals to use their own devices to access or store company data. This paper reports the results of a survey of accounting students, non-accounting students, and full-time employees. Results demonstrate that participants' intentions to comply with a BYOD policy were primarily motivated by Self Efficacy and Response Efficacy. Further, Threat Severity was more salient for accountants than non-accountants, perhaps due to their sensitivity to confidential data. Finally, when actual compliance behavior was considered, costs to comply were much more salient to employees and could be strong deterrents to full compliance. These findings have important theoretical and pr...

Understanding Compliance with Bring Your Own Device Policies Utilizing Protection Motivation Theory: Bridging the Intention-Behavior Gap

This study examines the decision of when potential system users choose to learn new uses of technology. To explain the outcome of this decision, we construct a model based on deferral option pricing theory and operationalize its parameters through constructs consisting of anticipated emotions regarding failure costs, waiting costs, and potential rewards. Additionally we operationalize and test alternative explanations defining the outcome of when a new use of technology is learned and these consist of perceived usefulness of the technology, time pressure, and subjective norms. These decision determinants are examined across two experiments; each experiment using a vignette‐based methodology that evokes a different level of external motivation. In the case of a powerful external referent, subjective norms appear to crowd out intrinsic responses and they dominate the decision to learn a new use of technology. However, when an external referent does not dominate the decision setting, anticipated emotions in ...

Why Wait? Modeling Factors that Influence the Decision of When to Learn a New Use of Technology

The use of Qualtrics Panels to source external financial statement auditors presents an innovative and efficient way of gathering these somewhat difficult to obtain experimental participan...

Tina M. Loraas

Papers

Online Instrument Delivery and Participant Recruitment Services: Emerging Opportunities for Behavioral Accounting Research

Knowledge Sharing: The Effects of Incentives, Environment, and Person

Understanding Compliance with Bring Your Own Device Policies Utilizing Protection Motivation Theory: Bridging the Intention-Behavior Gap

Why Wait? Modeling Factors that Influence the Decision of When to Learn a New Use of Technology

Using Qualtrics Panels to Source External Auditors: A Replication Study