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Perceived Usefulness (perceived + usefulness)
Selected AbstractsMIND YOUR ACCRUALS: PERCEIVED USEFULNESS OF FINANCIAL INFORMATION IN THE AUSTRALIAN PUBLIC SECTOR UNDER DIFFERENT ACCOUNTING SYSTEMSFINANCIAL ACCOUNTABILITY & MANAGEMENT, Issue 3 2010Ralph Kober This study examines the usefulness of three accounting systems (cash, Generally Accepted Accounting Principles (GAAP) accrual, and Government Finance Statistics (GFS) accrual) for public sector decision-making. From a survey of internal users, external users, and preparers in Australia, we find that GAAP accrual information is perceived to be relatively more useful and understandable than the other two systems for most decisions examined. The relatively higher ratings for GAAP accrual information differ from earlier studies and may reflect an experience or familiarity effect whereby perceptions of usefulness are enhanced because respondents have become more used to the system. This effect might also explain the lower ratings for GFS accrual. [source] The effects of alternative reports of human resource development results on managerial supportHUMAN RESOURCE DEVELOPMENT QUARTERLY, Issue 2 2003Brent W. Mattson Managerial responses to human resource development (HRD) results evaluation reports were experimentally investigated as a function of (1) how evaluation information was presented and (2) reported HRD program impact levels. Managers (n = 233) read a business scenario in which they were asked to make a decision about whether to implement a development program. They were then exposed to one of nine experimental treatment conditions (evaluation report type × reported program impact level). The report types included utility analysis, critical outcome technique, and anecdotal evaluation reports. Results were varied at three impact levels (low, average, and high). Findings of the study showed that managers perceived utility analysis and critical outcome technique reports as almost equally useful in decision making; however, the anecdotal evaluation report was found to be significantly less useful than either of the other two report types. There was no effect of the reported program impact level on the perceived usefulness of the evaluation reports for decision making. Furthermore, there was no interaction between report type and impact level on the perceived usefulness of the reports for decision making. These findings show that managers prefer information about the financial results of HRD interventions to anecdotal information, regardless of the reported level of impact. [source] Firm- and Individual-Level Determinants of Balanced Scorecard Usage,/DÉTERMINANTS DE L'USAGE DU TABLEAU DE BORD ÉQUILIBRÉ AU DOUBLE ÉCHELON ORGANISATIONNEL ET INDIVIDUELACCOUNTING PERSPECTIVES, Issue 2 2006MAJIDUL ISLAM ABSTRACT The factors influencing the organizational as well as the individual decision to utilize the balanced scorecard (BSC) approach have not been widely researched. In the first part of this paper, we study BSC adoption at the organizational level while utilizing a multifaceted perspective of socio-psychological, economic, and resource-based influences; specifically, we investigate the perceptions of desirability, urgency, and feasibility of BSC adoption. Our findings show that customer norms, competitor norms, and organizational resources are significant predictors of BSC adoption. In the second part of the paper, we discuss individual-level aspects of utilization decisions. Here, we explore the impact of perceived ease of use, perceived usefulness, and awareness on the intentions to use the BSC approach. Our findings show that both awareness of BSC capabilities and perceived ease of use are significantly related to perceived usefulness. However, only perceived usefulness is significantly related to intentions to use the BSC. Implications for research and practice are discussed. [source] Holiday users of the Internet , ease of use, functionality and noveltyINTERNATIONAL JOURNAL OF TOURISM RESEARCH, Issue 4 2008Chris Ryan Abstract This study is based upon a sample of 517 international visitors to New Zealand. It suggests that Internet usage is based upon perceived usefulness and ease of system use. Of additional importance is user confidence about system security. Functional issues of purchasing seem to take priority over information search as users become more familiar with web pages. An additional finding is that entertainment needs are arguably better met by other Internet functions than those provided by destination web pages. Novelty on the Net is perhaps sought from specific sources, and not from the Net generally. Implications are discussed for both measurement and marketing. Copyright © 2008 John Wiley & Sons, Ltd. [source] The perceived impact of risks on travel decisionsINTERNATIONAL JOURNAL OF TOURISM RESEARCH, Issue 4 2006Rob Law Abstract The recent phenomena of infectious diseases, natural disasters and terrorist attacks have imposed an unprecedented threat to the global tourism industry. This paper reports on a study that investigated the perceived probability of occurrence, magnitude of threat and efficacy of official media on major types of risks from 1304 international travellers. The study also examined the perceived usefulness of a set of measures that aims to strengthen the confidence of travellers. This paper should provide tourism practitioners and policy-makers an updated view from the perspective of travellers, which in turn, can assist the formulation of risk management strategies, an area that has long been of interest to tourism researchers and practitioners. Copyright © 2006 John Wiley & Sons, Ltd. [source] Development of a cross-platform ubiquitous language learning service via mobile phone and interactive television,JOURNAL OF COMPUTER ASSISTED LEARNING, Issue 4 2007S. Fallahkhair Abstract This paper describes the development processes for a cross-platform ubiquitous language learning service via interactive television (iTV) and mobile phone. Adapting a learner-centred design methodology, a number of requirements were gathered from multiple sources that were subsequently used in TAMALLE (television and mobile phone assisted language learning environment) development. A number of issues that arise in the context of cross-platform user interface design and architecture for ubiquitous language learning were tackled. Finally, we discuss a multi-method evaluation regime to gauge usability, perceived usefulness and desirability of TAMALLE system. The result broadly revealed an overall positive response from language learners. Although, there were some reported difficulties in reading text and on-screen display mainly on the iTV side of the interface, TAMALLE was perceived to be a usable, useful and desirable tool to support informal language learning and also for gaining new contextual and cultural knowledge. [source] Predicting and explaining the propensity to bid in online auctions: a comparison of two action-theoretical modelsJOURNAL OF CONSUMER BEHAVIOUR, Issue 2 2006Michael Bosnjak The literature on the willingness to bid and the actual bidding behaviour of consumers in online auctions is currently dominated by approaches based on the economic decision-making and information processing paradigm and are primarily focused on what influences auction outcomes. To the best of our knowledge, no serious attempts have been undertaken to stringently test and compare existing models derived from an action-theoretical perspective to predict and explain consumers´ propensity to use online auctions as well as their actual usage. Two theoretical models seem most promising in this context: The Theory of Planned Behaviour (Ajzen I, 1985, 1991) and a derivative of the Theory of Reasoned Action (Fishbein M and Ajzen I, 1975) tailored towards using computer technologies, the Technology Acceptance Model (Davis FD, 1989). In both theories, intentions play a central role in predicting behaviour. The models differ in their descriptions of the factors that determine behavioural intentions. In the Theory of Planned Behaviour, attitudes towards the behaviour, perceived behavioural control and subjective norms are assumed to influence intentions. In contrast, the Technology Acceptance Model suggests that intentions and attitudes are influenced by the perceived usefulness of a certain technological tool to improve shopping productivity (e.g. by enabling the consumer to obtain a better price or save time) and the tools´ perceived ease of use. In principle, both theories can be used to predict and explain technology-dependent consumer behaviour, but which one is more suited to online auctions? We compared both theories in terms of their predictive power and their practical utility. Although both models explain the propensity to bid in online auctions very well, the Technology Acceptance Model provides more specific recommendations for facilitating the use of online auctions. Copyright © 2006 John Wiley & Sons, Ltd. [source] Participation in the design of performance management systems: a quasi-experimental field studyJOURNAL OF ORGANIZATIONAL BEHAVIOR, Issue 7 2004Ad Kleingeld In the literature on the relationship between participation in decision making and performance, a tell-and-sell strategy is considered a viable alternative to participation. In contrast, we argue that in organizational settings, when a sensitive and important issue is at stake, participation of a form to be characterized as formal, long term, direct, and with a high degree of participant influence is more effective than a tell-and-sell strategy. Using a quasi-experimental design with a participation, a tell-and-sell, and a control condition, a ProMES performance management system was implemented in the field service department of a Dutch supplier of photocopiers. Outcome feedback to individual technicians resulted in an average performance increase in the participation condition that was significantly higher than the increase found in the tell-and-sell condition. Satisfaction with the program, and the perceived usefulness of the feedback, were significantly higher in the participation condition. In both experimental conditions, the performance increase was significant compared to the control condition. An explanation for these findings is discussed, as are implications for theory and practice. Copyright © 2004 John Wiley & Sons, Ltd. [source] Determining factors of academic library Web site usageJOURNAL OF THE AMERICAN SOCIETY FOR INFORMATION SCIENCE AND TECHNOLOGY, Issue 14 2007John H. Heinrichs This study develops three alternative models of academic library Web site usage based on the Technology Acceptance Model (TAM). The three alternative models depict relationships among various intrinsic and extrinsic determinant factors of an academic library's Web site usage. The four factors included in the models are perceived ease-of-use, perceived usefulness, service functionality, and task functionality. These four factors are hypothesized to affect directly or indirectly both factors of satisfaction and intention-to-use. LISREL analysis using survey data shows that the best-fit model is the "Dual Mediation Impact" Model. Research and managerial implications for the academic library are discussed. Future research directions and limitations also are provided. [source] Sensory enabling technology acceptance model (SE-TAM): A multiple-group structural model comparisonPSYCHOLOGY & MARKETING, Issue 9 2008Jiyeon Kim Sensory enabling technology (SET) can deliver product information that is similar to the information obtained from direct product examination, thus reducing product risk. In addition, the interactivity and customer involvement created by sensory enabling technologies can enhance the entertainment value of the online shopping experience. The proposed model examined this dual role of sensory experience enablers in the online soft goods shopping process for three types of sensory enabling technologies that are widely applied in online retail sites. The results provided empirical support for perceived usefulness and perceived entertainment value as strong predictors of consumers' attitudes toward using all three of the sensory enabling technologies tested in this study. The impact of perceived ease of use differed by technology. Attitudes toward using sensory enabling technologies had a significant impact on the actual use of all three SETs; however, the impact of technology anxiety and innovativeness on the use of SET also appeared to differ by technology. Virtual try-on played a strong hedonic role, increasing the entertainment value of the online shopping process, whereas 2D views (larger view and alternate views) showed a strong functional role. The 3D rotation view served both functional and hedonic roles. The results indicate that each sensory enabling technology makes a unique contribution to online shopping,either by reducing product risk perceptions or by increasing perceived entertainment value. © 2008 Wiley Periodicals, Inc. [source] Factors Influencing the Adoption of Mass Customization: The Impact of Base Category Consumption Frequency and Need SatisfactionTHE JOURNAL OF PRODUCT INNOVATION MANAGEMENT, Issue 2 2007Andreas M. Kaplan Mass customization has received considerable interest among researchers. However, although many authors have analyzed this concept from different angles, the question of which factors can be used to spot customers most likely to adopt a mass-customized product has not been answered to a satisfactory extent until now. This article explicitly deals with this question by focusing on factors related to the base category, which is defined as the group of all standardized products within the same product category as the mass-customized product under investigation. Specifically, this article investigates the influence of a customer's base category consumption frequency and need satisfaction on the decision to adopt a mass-customized product within this base category. A set of competing hypotheses regarding these influences is developed and subsequently evaluated by a combination of partial least squares and latent class analysis. This is done by using a sample of 2,114 customers surveyed regarding their adoption of an individualized printed newspaper. The results generated are threefold: First, it is shown that there is a significant direct influence of base category consumption frequency and need satisfaction on the behavioral intention to adopt. The more frequently a subject consumes products out of the base category or the more satisfied his or her needs are due to this consumption, the higher the behavioral intention to adopt a mass-customized product within this base category. Second, the article provides an indication that base category consumption frequency has a significant moderating effect when investigating the behavioral intention to adopt in the context of the theory of reasoned action and the technology acceptance model. The more frequently a subject consumes products out of the base category, the more important will be the impact of perceived ease of use mediated by perceived usefulness. Finally, this article shows that different latent classes with respect to unobserved heterogeneity regarding the latent variables base category need satisfaction or dissatisfaction have significantly different adoption behaviors. Individuals who show a high level of need dissatisfaction are less interested in the ease of use of a mass-customized product than its usefulness (i.e., increase in need satisfaction). On the other hand, subjects who have a high degree of base category need satisfaction base their adoption decision mainly on the ease of use of the mass-customized product. These results are of managerial relevance regarding the prediction of market reactions and the understanding of the strategic use of product-line extensions based on mass-customized products. This work provides an indication that base category consumption frequency and need satisfaction positively influence the behavioral intention to adopt a mass-customized product. Hence, mass customization can be seen as one way to deepen the relationship with existing clients. [source] Decision Usefulness of Cash and Accrual Information: Public Sector Managers' PerceptionsAUSTRALIAN ACCOUNTING REVIEW, Issue 2 2010Yeny Andriani This study examines the usefulness of accrual accounting information for internal decision-making contexts in the Western Australian public sector. Based on questionnaire responses of public sector managers, it was found that accrual accounting is perceived to be more useful than cash accounting in 16 of the 19 decision situations. These results suggest that the perceived usefulness of the accrual accounting system has improved with the passage of time. It may well be that perceptions of the usefulness of information derived from an accounting system will change over time as users gain familiarity and experience with a system. [source] Adolescent Satisfaction with Computer-Assisted Behavioural Risk Screening in Primary CareCHILD AND ADOLESCENT MENTAL HEALTH, Issue 4 2008Deena J. Chisolm Background:, This study measures patient satisfaction with a computerised mental health and risk-behaviour screening tool and predictors of satisfaction. Method:, Youth, aged 11,20, were recruited to use a laptop-based screening system in nine primary care clinics. The study assessed correlations between satisfaction with the system and selected predictors. Results:, Most users were satisfied with their experience. Multivariate logistic regression found perceived ease of use, perceived usefulness, and trust to be significantly associated with high satisfaction. Satisfaction was not related to computer experience or risk behaviour status. Conclusions:, Adolescent patients, even those at risk, accept computer-assisted screening in primary care. [source] Variation in how mothers, health visitors and general practitioners use the personal child health recordCHILD: CARE, HEALTH AND DEVELOPMENT, Issue 4 2004A. J. Hampshire Abstract Background, In the UK, a national personal child health record (PCHR) with local adaptations is in widespread use. Previous studies report that parents find the PCHR useful and that health visitors use it more than other health professionals. This study was carried out in Nottingham, where the local PCHR is similar to the national PCHR. Objectives, To explore variation in use of the PCHR made by mothers with differing social characteristics, to compare heath visitors' and general practitioners' (GPs') use of the PCHR, and to compare health visitors' and GPs' perceptions of the PCHR with those of mothers for whose children they provide care. Methods, Questionnaires to 534 parents registered with 28 general practices and interviews with a health visitor and GP at each practice. A score per mother for perceived usefulness of the PCHR was developed from the questionnaire, and variation in the score was investigated by linear regression adjusted for clustering. Results, Four hundred and one (75%) questionnaires were returned. Three hundred and twenty-five (82%) mothers thought the PCHR was very good or good. Higher scores for usage of the PCHR were significantly associated with teenage and first-time mothers, but no association was found with mother's social class, education or being a single parent. There was no association between variation in the score and practice, health visitor or GP characteristics. Mothers, health visitors and GPs reported that mothers took the PCHR to baby clinic more frequently than when seeing their GP, and that health visitors wrote in the PCHR more frequently than GPs. Eighteen (67%) health visitors and 20 (71%) GPs said they had difficulty recording information in the PCHR. Conclusion, The PCHR is used by most mothers and is important for providing health promotion material to all families with young children. It may be particularly useful for first-time and teenage mothers. [source] | ||||||||||