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Improving IT assessment with IT artifact affordance perception priming

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  • Marshall, Byron
  • Curry, Michael
  • Kawalek, Peter

Abstract

Accurately assessing organizational information technology (IT) is important for accounting professionals, but also difficult. Both auditors and the professionals from whom they gather data are expected to make nuanced judgments regarding the adequacy and effectiveness of controls that protect key systems. IT artifacts (policies, procedures, and systems) are assessed in an audit because they “afford” relevant action possibilities but perception preferences shade the results of even systematic and well-tested assessment tools. This study of 246 business students makes two important contributions. First we demonstrate that a tendency to focus on either artifact or organizational imperative systematically reduces the power of well-regarded IT measurements. Second, we demonstrate that priming is an effective intervention strategy to increase the predictive power of constructs from the familiar technology acceptance model (TAM).

Suggested Citation

  • Marshall, Byron & Curry, Michael & Kawalek, Peter, 2015. "Improving IT assessment with IT artifact affordance perception priming," International Journal of Accounting Information Systems, Elsevier, vol. 19(C), pages 17-28.
    • Handle: RePEc:eee:ijoais:v:19:y:2015:i:c:p:17-28
    DOI: 10.1016/j.accinf.2015.11.005
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    References listed on IDEAS

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    1. Eric Luis Uhlmann & Keith Leavitt & Jochen I. Menges & Michael Howe & Russell E. Johnson & Joel Koopman, 2012. "Getting Explicit About the Implicit: A Taxonomy of Implicit Measures and Guide for Their Use in Organizational Research," Post-Print hal-00743353, HAL.
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    4. Krosnick, Jon A. & Kinder, Donald R., 1990. "Altering the Foundations of Support for the President Through Priming," American Political Science Review, Cambridge University Press, vol. 84(2), pages 497-512, June.
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