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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
281

Consumer adoption of audiobook streaming services

Nyström Müller, Jonathan, Engström, Casper January 2019 (has links)
The streaming of audiobooks is a new and fast-growing phenomenon amongst Swedish consumers. There exists a lack of knowledge on this topic as it is previously unexplored within academia. As the audiobook streaming services are growing it is important for providers and competitors to understand the key factors determining usage intention from an end-user’s perspective. This thesis therefore examines what factors influence end-user’s adoption of audiobook streaming-services, the examination extends both for consumers intention to begin using as well as continue using the service. Factors related to the end-user’s usage intention were explored and identified in a Swedish context. A theoretical model consisting of eight hypotheses was constructed to examine the relationships between five variables. The model is based on previous literature of technology adoption and in particular the technology acceptance model (TAM). Additional theory was gathered on previous research on similar technologies such consumers adoption of E-books and E-readers. To achieve the research purpose of the thesis, a quantitative method was used and data was gathered through an online questionnaire with 935 (769 valid) responses. Structural equation modeling (SEM) was used with RStudio to test the collected data on our theoretical model. The results showcased that our model was successful in explaining key factors influencing usage intention. The findings indicate that perceived usefulness and perceived ease of use influence usage intention positively, while end-user’s attachment to paper books and reading impact usage intention negatively. Further results and the implications of these results are discussed.
282

Indiana Farmers' Level of Adoption and Perceptions of Mobile Applications as Agricultural Management Tools

Jaclyn Renae Leeuw (6635954) 14 May 2019 (has links)
<p>Farmers in the digital age require accurate, relevant farm-level data to make sound management decisions for their operations. Mobile applications, or apps, are emerging as a valuable management and decision-making tool for farm operators, but are still in their infancy as a technological innovation. Farmer adoption and use of mobile apps has received relatively little attention in the scholarly literature compared to more established farm management tools and communication media. The researcher examined Indiana farmers’ use and perceptions of mobile apps as tools for management and decision-making. A theoretical perspective was developed from the Diffusion of Innovation Theory and the Technology Acceptance Model to guide the investigation. Data on attitudes, behaviors, and demographic characteristics were collected through interviews with 55 Indiana farmers in late 2018 and early 2019. Quantitative interview items were analyzed through descriptive statistics while open-ended items were coded for emergent themes.</p> <p>Study participants reported a median age of 41 years and an average of 26 years farming. Nearly all study participants (98.2%) considered mobile applications useful to farm operations. A smaller but significant majority (76.4%) of participants rated mobile apps as easy to use. In terms of content, the most common use of apps among study participants was for general purpose utilities such as banking and messaging, followed by weather and agriculture-related apps such as Granular and FieldNet. Ease of use and content of application were among attributes considered most important by study participants when considering adoption of new apps. About three-fourths (76.4%) of the study participants indicated intentions to adopt additional mobile applications in the future. </p> <p>A series of items addressed study participants’ awareness of open source technology. About three-fourths (72%) indicated not previously having heard of the terminology. When asked to share their thoughts on the term open source, a large majority (84%) of participants provided vague or seemingly unrelated responses ranging from cloud-related, to the capability of apps to exchange information, to software being open to all users. </p> <p>As part of the analysis, the researcher categorized study participants into one of three adopter categories – early adopters, early majority, or late majority – based on the length of time participants reported using mobile apps, attitudes toward the technology, and intention to adopt apps in the future. Cross-tabulation analysis revealed that early adopters of mobile app technology did not differ significantly at the .05 level from later adopters in terms of age, years farming, or size of operation.</p> <p>Finally, an empirical test was conducted to assess utility of the Technology Acceptance Model for conceptualizing behavioral intent to adopt mobile agricultural applications. As expected from theory, correlational analysis revealed positive and moderately strong relationships (p < .05) between perceived usefulness and attitude toward mobile applications, and between perceived ease of use and attitude toward mobile applications. The relationship between attitude and behavioral intention to adopt additional mobile applications was statistically non-significant at the .05 level, contrary to theory. The importance of exploring alternative theoretical perspectives in future research is discussed.</p> <p>Results from this research contribute to the growing literature on how farmers assess and use mobile applications as farm management and decision-making tools. Findings have implications for application developers, as well as those involved in education and marketing of mobile agricultural applications. </p>
283

Be careful who you trust : En kvantitativ studie om integritetsrisk och dess bakomliggande faktorer / Be careful who you trust : A quantitative study on integrity risk and its underlying factors

Hoda, Feride, Öksüz, Benyamin January 2019 (has links)
Digitaliseringens framfart i banksektorn och dess påverkan på teknologin har medfört att allt fler bankärenden hanteras digitalt via internettjänster. Till följd av digitala banktjänster har en ny dörr öppnats för bedragare. Bedrägerier och ID-kapningar har medfört att bankkunder blir skeptiska gentemot digitala banktjänster eftersom kunder upplever hot mot deras integritet. Denna studies ambition är att studera förtroende, servicekvalitet och teknologisacceptans, som tidigare framhävts som betydande variabler i påverkan på integritetsrisken. Till skillnad från tidigare forskning har denna studie byggt upp en forskningsmodell som bygger på förtroende, servicekvalitet och teknologiacceptans för att undersöka integritetsrisken i samband med digitala banktjänster. Utifrån forskningsmodellen har tre hypoteser utformats för att vidareutveckla kunskapen inom forskningsområdet. En positivistisk forskningsfilosofi och en deduktiv forskningsansats präglar denna studie, där en kvantitativ forskningsansats i form av internetenkäter valdes för att samla in empiriska data. Studiens resultat, baserat på 101 respondenter, påvisar att förtroende och teknologiacceptans har en påverkan på integritetsrisken, dock visar resultatet att servicekvalitet inte har någon påverkan på integritetsrisken. / Rapid development in technology due to digitalization has altered a myriad of people’s lives, as it provides the customers an opportunity to perform banking activities online. As a result of digital transition from traditional banking to online banking, fraud has occurred more frequently. Owing to this, banking customers have become skeptical about online banking and are more aware of its impact on their integrity. The purpose of this study is to examine trust, service quality and technology-acceptance in regard to the perceived integrity risk. Contrary to previous research, this study has constructed a research model built on trust, service quality and technology-acceptance, factors that have been perceived as having an impact on the integrity risk in conjunction with online banking. Utilizing the research model, three hypotheses have been created to further explore the research area. A positivistic research philosophy and a deductive research approach was implemented in this study. Furthermore, a quantitative research method in the form of questionnaires was used to gather and collect empirical data. The results, based on 101 respondents, show that trust and technology-acceptance have an impact on the integrity risk, however it also shows that service quality does not have an impact on the integrity risk.
284

The Acceptance and Use of Augmented Reality in a Manufacturing Environment

Drew A. Berger (5930543) 10 June 2019 (has links)
In this study, the researchers illuminated the positive advantages of incorporating augmented reality (AR) technology into the daily practices of service engineers working in an advanced manufacturing environment. AR technology improved the user’s communication with colleagues and content experts through real-time video conferencing and brought valuable information directly to the user on a mobile platform. This effective communication had the potential to reduce the time it takes to complete a work task, even when the user is in a remote location. However, it could not be assumed that people would be willing to use this new technology just because it was available. In order to promote the positive advantages of incorporating AR technology into the daily practices of service engineers, more research was needed to assess the user’s perceived value of AR technology and their willingness to accept AR technology into their daily tasks. The purpose of this research was to demonstrate the advantages of using augmented reality technology to improve communication and access to information as well as to assess the acceptance and use of this technology based on the behavioral intentions of a trained engineer. Using that information and the Unified Theory of Acceptance and Use of Technology including its extensions (UTAUT and UTAUT2) (Venkatesh, Morris, Davis, & Davis, 2003; Venkatesh, 2012) this research determined if AR technology is viable for larger scale adoption.
285

Information systems success and technology acceptance within a government organization.

Thomas, Patricia 08 1900 (has links)
Numerous models of IS success and technology acceptance their extensions have been proposed and applied in empirical. This study continues this tradition and extends the body of knowledge on the topic of IS success by developing a more comprehensive model for measuring IS success and technology acceptance within a government organization. The proposed model builds upon three established IS success and technology acceptance frameworks namely the DeLone and McLean (2003), Venkatesh et al.'s (2003) unified theory of acceptance and use of technology (UTAUT), and Wixom and Todd (2005). The findings from this study provide not only a comprehensive IS success assessment model but also insights into whether and how IS success models are influenced by application variables as applied within a government organization. Exploratory factor analysis and confirmatory factor analysis were performed for instrument refinement and validity test of the existing and proposed models. Using data from employees of a local government municipal, the comprehensive model explained 32 percent variance. Four of the hypothesis were fully supported five were not supported, and four were partially supported. In addition, the results suggest that behavioral intention may not be the best predictor of technology acceptance in a mandatory environment.
286

O envolvimento do usuário como influência na adoção de sistemas de informação

Leso, Bernardo Henrique January 2018 (has links)
A presente pesquisa visa investigar o envolvimento do usuário final no desenvolvimento de um Sistema de Informação (SI) e sua influência na adoção do SI. Para tanto, realizou-se uma revisão sistemática, em que foram analisados 133 artigos e cujo resultado é a proposição de uma modificação do Modelo de Aceitação de Tecnologia (TAM) incluindo variáveis relativas ao envolvimento do usuário: situacional e intrínseco. Em seguida, foi realizado o teste do modelo proposto a partir de uma survey com 114 respondentes, cujos dados foram analisados através de Análise Fatorial Exploratória (EFA), Análise Fatorial Confirmatória (CFA) e Modelagem por Equações Estruturais (SEM). O teste permitiu inferir que as hipóteses suscitadas estavam corretas e que o envolvimento do usuário é significativo dentro do contexto de adoção de um SI. Por fim, realizou-se um projeto de experimentos fatorial (DOE) fracionado para verificar de que forma envolvimento situacional e intrínseco estão relacionados Evidenciou-se que a composição do efeito de fatores principais e de interações duplas das atividades do envolvimento situacional explica até 57% da variação do envolvimento intrínseco. As principais contribuições teóricas da dissertação versam sobre a consistência aportada pelos métodos utilizados. O subsídio teórico aportado pela revisão sistemática permitiu elaborar relações teóricas com segurança. A utilização conjunta de EFA e CFA é indicada para conferir robustez à pesquisa. Da mesma forma, a modelagem por equações estruturais apresentou utilidade no contexto da pesquisa, embora se indique cuidado ao realizar as modificações no modelo para que se adeque aos parâmetros de qualidade da análise. Por fim, a realização de um projeto de experimento fatorial fracionado é algo incomum na literatura de adoção de SI, mas foi útil para verificação da qualidade da interação entre os tipos de envolvimento, bem como a verificação de quais fatores devem ser evitados. / The present research aims to understand the end user involvement in the Information System (IS) development influence in IS adoption by proposing and testing a specific theoretical model. A systematic review was carried out in which 133 articles were analyzed and its result is a Technology Acceptance Model (TAM) modification proposition. This model includes variables related to the user's involvement: situational involvement and intrinsic involvement. Afterwards, the test of the proposed model was carried out from a survey with 114 respondents, whose data were analyzed through Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM). The test allowed inferring that the hypotheses raised were correct and that user involvement is significant within IS adoption context. Finally, a fractional factorial design of experiments (DOE) with seven factors was done to verify how two types of involvement are related. It was evidenced that the composition of the effect of situational involvement major factors and double interactions explains up to 57% of intrinsic involvement variation The main theoretical contributions of the dissertation are about the consistency provided by the methods used. The theoretical subsidy provided by the systematic review allowed development of theoretical relations with safety. The combined EFA and CFA use is strongly indicated to give robustness to the research. Likewise, SEM presented significant utility in research context, although it is indicated caution when making model modifications to fit analysis quality parameters. Finally, fractional factorial DOE with seven factors is uncommon in the literature, but it was extra useful to verify interaction quality between types of involvement.
287

Acceptation des technologies par les aînés : analyse et conceptualisation dans le cadre de la conception participative d’un calendrier interactif / Understanding technology acceptance by elderly : an analysis grounded on the participatory design of an interactive calendar

Porcher, Amandine 04 June 2018 (has links)
Pour assister les aînés, les technologies apparaissent a priori comme des ressources intéressantes. Encore faut-il qu’elles soient acceptées. Les modèles théoriques d’acceptation des technologies existants s’ancrent difficilement dans les cadres disciplinaire et empirique de la gérontologie. L’objectif de cette recherche est donc de proposer une théorisation du processus d’acceptation des technologies qui tienne compte du vieillissement biopsychosocial. Une démarche scientifique empirico-inductive est mise en œuvre. Il s’agit d’une Théorisation Ancrée (TA) dans l’expérience vécue par des aînés associés à la conception d’un calendrier interactif (Amelis). Les études psycho-ergonomiques conduites pour la conception avant et pendant l’usage d’Amelis montrent que les AME ont plusieurs fonctions utiles pour les aînés. Mais des obstacles d’usage apparaissent concernant l’apprentissage, la crédibilité du système, ou encore ses sollicitations corporelles, émotionnelles et cognitives envers l’utilisateur. La compréhension de cette réalité vécue par les aînés assure l’ancrage empirique de la TA dont les résultats mettent en évidence la centralité du concept de temporalité. Ce concept se décline selon les dimensions chronologique, adaptative et axiologique du temps. Ainsi, dans un contexte gérontologique, l’acceptation d’une technologie se rapporte à des moments spécifiques, à des processus développementaux et adaptatifs mais aussi aux perceptions et valeurs accordées au temps. Intégrer le concept de temporalité et ses déclinaisons aux modèles d’acceptation des technologies renforcerait leur cohérence théorique et empirique avec le vieillissement. / Technologies may support older adults in their aging process. However, to be useful, they have to be accepted. Existing technology acceptance models are not well adapted into the gerontological context. These models probably neglect aging-specific acceptance factors. The aim of this study is to understand the technology acceptance process by the older people. We develop an inductive and empirical approach for conceptualising the acceptance dimensions related to the biopsychosocial experience of aging. We used an adaptation of the Grounded Theory (GT) methodology to investigate older participants’ experience during the participatory design of an interactive calendar called Amelis. Both the design studies and the usage studies highlight that Amelis can be useful for the elderly in different ways. Nevertheless, we identify barriers to the use of such technology. They are related to the learning process, the credibility of the electronic device, and various loads for users (i.e. cognitive, emotional, physical). Understanding user experience represents the empirical basis of the GT. The GT results emphasize that time is a key concept to analyze technology acceptance by the elderly. Three conceptual dimensions appear regarding time: chronological, adaptive, axiological. The gerontological context gives precise meaning to those dimensions. Accordingly, technology acceptance by the elderly especially depends on (1) specific moments (2) adjustment process regarding aging changes (3) time value. Underlining the importance of time provides directions for further research within the elderly. It also supports the evolution of professional practices as well as institutional choices.
288

Factors Associated with Provider Utilization of the Heath Information Exchange in the State of Hawaii

Wilson, Kris K. 01 January 2017 (has links)
In a context where technology is increasingly being incorporated into health care practice, many U.S. health care providers and organizations are finding it challenging to connect disparate electronic documentation systems to retrieve patient information when coordinating care across providers and heath care entities. Local and regional health information exchange (HIE) systems were created to facilitate collecting information into one integrated patient record to address information transfer between heath care providers. Yet, adoption and use of HIEs have been low. The purpose of this study was to review the predictive factors accounting for physicians' use of a HIE in the U.S. state of Hawaii. Key factors from the technology acceptance model were evaluated to determine the behavioral intention resulting in actual use of the Hawaii health information exchange (HHIE). Physician characteristics (medical specialty, age, and gender) and location characteristics were also assessed. The total population of the study contained 1034 Hawaii physicians who have signed up to use the HHIE. Linear and logistic regression models were structured to evaluate the predictive nature of (a) use to determine if a physician has ever logged into the HIE and (b) usage to evaluate the extent to which a physician is logging into the HIE. Findings from the study reveal a predictive relationship between the characteristic of medical specialty and HHIE use when comparing primary care and emergency department physicians to physician specialists. Using study results, health care leaders can improve physician outreach and review barriers when using the HIE systems to coordinate care. Policy implications include the possible formulation of future requirements surrounding HIE physician participation.
289

Digital reporting formats and users of financial reports : decision quality, perceptions and cognitive information processing in the context of recognition versus disclosure : a thesis submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Accountancy, Massey University

Ghani, Erlane K. January 2008 (has links)
The evolvement of digital reporting has changed the way financial information is prepared and disseminated (Debreceny and Gray, 200 1 ). Previous research has shown that digital reporting has increased, particularly in the last five years, and this usage is characterised by greater volumes of business and financial information over that traditionally provided in print-based mode (Smith, 2003). The new opportunities and benefits offered by digital reporting are matched by challenges and implications not only for the preparers and auditors but also for users. It is expected that in the near future, financial reporting will move entirely from the primarily print-based mode to digital-based mode as the primary information dissemination channel (Oyelere et aI., 2003; Fisher et aI., 2004). Research in the area of digital reporting has been conducted in the past decade. Within this research, a considerable number of issues have been raised. These issues relate to various parties, such as policy makers, preparers, auditors, system designers and users. While several research questions and hypotheses concerning these parties have been posed and investigated, most of the research questions and hypotheses have been formed from a preparers' perspective, leaving the examination of issues from a users' perspective largely unexplored. This study focuses on users. It examines the effect of presentation formats on decision makers' performance in relation to decision quality, perceptions and cognitive information processing in the digital reporting environment. It aims to extend the digital reporting literature. This study extends the existing body of knowledge on digital reporting environment in several ways. First, this study examines the effect of presentation formats on the quality of users' decision making. This study follows Kleinmuntz and Schkade (1993) who described 'decision quality' in the context of two cost-benefit dimensions in relation to decision makers' cognitive processes, namely decision accuracy and cognitive effort. Decision accuracy reflects the ability of a strategy to produce an accurate outcome while cognitive effort reflects the total cognitive expenditure incurred in completing a task. Second, this study examines users' perceptions of three digital presentation formats: PDF, HTML and XBRL. This study compares subjects' perceptions of usefulness and ease of use of the three presentation formats with their actual outcome. It also includes examining whether perceptions are an important factor in influencing preferred presentation format. Finally, this study examines whether digital presentation formats address the concern over functional fixation in the accounting context of 'recognition versus disclosure' in the reporting of financial information. This study used public accounting practitioners in New Zealand as participants. Sixty two subjects participated in the experiment, which involves an experiment exercise and a post experiment questionnaire. The results indicate that presentation formats impact on decision accuracy. This finding is consistent with previous studies conducted using non-digital presentation formats such as tabular and graphical in the psychology and information systems literature (Stock and Watson, 1984; Dickson et aI., 1986; Iselin, 1988; DeSanctis and Jarvenpaa, 1989; Mackay and Villareal, 1987; Hard and Vanacek, 1991; Stone and Schkade, 1991; Anderson and Kaplan, 1992; Bricker and Nehmer, 1995; Ramarapu et aI., 1997; Frownfelter-Lohrke, 1998; Almer et aI., 2003). The results, however, indicate that presentation formats do not impact decision makers' cognitive effort. These findings suggest that preparers, standardsetters and regulatory bodies should recognise that presentation format impacts on users' decision making processes and select appropriate formats that lead to improvement in decision making. Additionally, the results indicate that users' perceptions of the usefulness and ease of use of the reporting technologies are similar across the three presentation formats. The results also show that users' perceptions do not necessary correspond to actual performance. Users' perceptions are found to influence their preferred presentation format. The findings of this study provide useful insights on users' perceptions, performances and preferences of the digital presentation formats. Such results provide a holistic and comprehensive view of the importance of perceptions and the effect of presentation formats on decision makers' performance. This is particularly relevant since if more advanced forms of digital reporting are to be encouraged, then there is also the need for users to be made more aware of the benefits to be gained from the different forms of presentation. Finally, the results show that of the four recognised stages of information processing (i.e. acquisition, evaluation, weighting and judging information), functional fixation is found to only exist at the judgment stage. However, the effect of presentation format is only significant at information evaluation stage. The results indicate that the interaction between presentation formats and placement of information does not affect decision makers' information processing. This suggests that presentation formats do not solve the concern about recognition versus disclosure (functional fixation) in information processing stages. These fmdings are not consistent with Hodge et al. (2004) but are consistent with Luft and Shields (2001) who suggest functional fixation could not be alleviated because the accounting itself would affect the allocation of people's attention. This study extends the literature on presentation format by examining the quality of decision making arising from the use of different presentation formats in a digital reporting environment. It provides evidence that users' perceptions of ease of use of a presentation format do not necessarily correspond to their actual performance (cognitive effort) once a particular task has been performed. This study also provides evidence that the acceptance of a technology is highly dependent on the perceptions of that technology. Therefore, limited knowledge and appreciation of the capabilities of a technology may have the undesired effect of deterring use of the technology although it may improve performance.
290

Digital reporting formats and users of financial reports : decision quality, perceptions and cognitive information processing in the context of recognition versus disclosure : a thesis submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Accountancy, Massey University

Ghani, Erlane K. January 2008 (has links)
The evolvement of digital reporting has changed the way financial information is prepared and disseminated (Debreceny and Gray, 200 1 ). Previous research has shown that digital reporting has increased, particularly in the last five years, and this usage is characterised by greater volumes of business and financial information over that traditionally provided in print-based mode (Smith, 2003). The new opportunities and benefits offered by digital reporting are matched by challenges and implications not only for the preparers and auditors but also for users. It is expected that in the near future, financial reporting will move entirely from the primarily print-based mode to digital-based mode as the primary information dissemination channel (Oyelere et aI., 2003; Fisher et aI., 2004). Research in the area of digital reporting has been conducted in the past decade. Within this research, a considerable number of issues have been raised. These issues relate to various parties, such as policy makers, preparers, auditors, system designers and users. While several research questions and hypotheses concerning these parties have been posed and investigated, most of the research questions and hypotheses have been formed from a preparers' perspective, leaving the examination of issues from a users' perspective largely unexplored. This study focuses on users. It examines the effect of presentation formats on decision makers' performance in relation to decision quality, perceptions and cognitive information processing in the digital reporting environment. It aims to extend the digital reporting literature. This study extends the existing body of knowledge on digital reporting environment in several ways. First, this study examines the effect of presentation formats on the quality of users' decision making. This study follows Kleinmuntz and Schkade (1993) who described 'decision quality' in the context of two cost-benefit dimensions in relation to decision makers' cognitive processes, namely decision accuracy and cognitive effort. Decision accuracy reflects the ability of a strategy to produce an accurate outcome while cognitive effort reflects the total cognitive expenditure incurred in completing a task. Second, this study examines users' perceptions of three digital presentation formats: PDF, HTML and XBRL. This study compares subjects' perceptions of usefulness and ease of use of the three presentation formats with their actual outcome. It also includes examining whether perceptions are an important factor in influencing preferred presentation format. Finally, this study examines whether digital presentation formats address the concern over functional fixation in the accounting context of 'recognition versus disclosure' in the reporting of financial information. This study used public accounting practitioners in New Zealand as participants. Sixty two subjects participated in the experiment, which involves an experiment exercise and a post experiment questionnaire. The results indicate that presentation formats impact on decision accuracy. This finding is consistent with previous studies conducted using non-digital presentation formats such as tabular and graphical in the psychology and information systems literature (Stock and Watson, 1984; Dickson et aI., 1986; Iselin, 1988; DeSanctis and Jarvenpaa, 1989; Mackay and Villareal, 1987; Hard and Vanacek, 1991; Stone and Schkade, 1991; Anderson and Kaplan, 1992; Bricker and Nehmer, 1995; Ramarapu et aI., 1997; Frownfelter-Lohrke, 1998; Almer et aI., 2003). The results, however, indicate that presentation formats do not impact decision makers' cognitive effort. These findings suggest that preparers, standardsetters and regulatory bodies should recognise that presentation format impacts on users' decision making processes and select appropriate formats that lead to improvement in decision making. Additionally, the results indicate that users' perceptions of the usefulness and ease of use of the reporting technologies are similar across the three presentation formats. The results also show that users' perceptions do not necessary correspond to actual performance. Users' perceptions are found to influence their preferred presentation format. The findings of this study provide useful insights on users' perceptions, performances and preferences of the digital presentation formats. Such results provide a holistic and comprehensive view of the importance of perceptions and the effect of presentation formats on decision makers' performance. This is particularly relevant since if more advanced forms of digital reporting are to be encouraged, then there is also the need for users to be made more aware of the benefits to be gained from the different forms of presentation. Finally, the results show that of the four recognised stages of information processing (i.e. acquisition, evaluation, weighting and judging information), functional fixation is found to only exist at the judgment stage. However, the effect of presentation format is only significant at information evaluation stage. The results indicate that the interaction between presentation formats and placement of information does not affect decision makers' information processing. This suggests that presentation formats do not solve the concern about recognition versus disclosure (functional fixation) in information processing stages. These fmdings are not consistent with Hodge et al. (2004) but are consistent with Luft and Shields (2001) who suggest functional fixation could not be alleviated because the accounting itself would affect the allocation of people's attention. This study extends the literature on presentation format by examining the quality of decision making arising from the use of different presentation formats in a digital reporting environment. It provides evidence that users' perceptions of ease of use of a presentation format do not necessarily correspond to their actual performance (cognitive effort) once a particular task has been performed. This study also provides evidence that the acceptance of a technology is highly dependent on the perceptions of that technology. Therefore, limited knowledge and appreciation of the capabilities of a technology may have the undesired effect of deterring use of the technology although it may improve performance.

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