The effect of supervisor’s control and workload on AIS users’ perceived usefulness and approach to misuse an automated system output: The moderating role of experience of AIS practitioners

Misuse of Accounting Information Systems (AIS) can be source of anxiety and create a scarcity of information in a form of low quality or false financial information. Therefore, it is crucial to understand the factors implying the unbreakable link between content and technology. This study evaluates the perceived usefulness of AIS and it investigates AIS users’ approach to correct automated AIS output containing errors. An experiment was conducted to study the effect of supervisor’s control, amount of workload and experience on AIS users’ decisions. We found that novice AIS users vary their decisions based on amount of workload required to correct the errors while experienced users were more willing to correct errors when supervisor’s control was present. It implicates the importance of supervisors’ control over AIS users and the need to monitor workload to minimize AIS misuse and to ensure that AIS users (treated as agents) properly operate with information and technology.