In response to the competitive global economy, lean manufacturing has become more prevalent in the United States. Manufacturing has changed, but cost accounting has not. Lean manufacturing has the potential to change the U.S. manufacturing economy, resulting in positive economic social change, yet it requires lean accounting to increase successful implementations. This study addressed the problem of lack of adoption of lean-accounting techniques like value-stream costing in lean-manufacturing enterprises. The purpose of this nonexperimental explanatory study was to investigate factors that influence the adoption of lean accounting. Using the technology acceptance model (TAM), based on the theory of reasoned action and the theory of planned behavior, this study examined whether management accountants- perceptions of the ease of use (PEOU), or perceived usefulness (PU) of value-stream costing may influence their intention (BI) to implement value-stream costing. The 2,307 attendees of the Lean Accounting Summit from 2005-2013 were invited to participate in an online survey; 70 attendees agreed to participate. Descriptive statistics, Pearson correlation coefficient, and multiple regressions were calculated. Statistically significant positive relationships emerged between PEOU, PU, and the intention to implement value-stream costing. Also, PEOU and PU for the individual accounted for 51% of the variance of BI, and PEOU and PU for the organization accounted for 49% of the variance of BI. This study added to the understanding how management accountants- perceptions positively influence their intention to implement value-stream costing. The relationships found by this study will create positive social change when used to influence the adoption of value-stream costing in order to increase the successful implementation of lean manufacturing in the U.S.

Doctor of Philosophy (PhD) / Understanding factors that enhance or diminish performance levels of individuals is instrumental for achieving individual (low level) and organisational (high level) goals. In this study, the effect of social network structure, position, ties and information and communication technologies (ICT) use on performance attitudes of knowledge intensive workers in dispersed occupational communities is investigated. Based on social network theories of strength of weak ties and structural holes, and the social influence model of technology use, a theoretical framework is developed. In conjunction with qualitative interviews conducted with subject matter experts, the framework is used to further develop and refine a valid and reliable survey instrument. Secondly, network measures of degree centrality, density, structural holes (constraint and efficiency), tie strength and tie diversity are applied for exploring the association with ICT use and performance from a sample of 110 rural general practitioners. Empirical results suggest that network structure, position and ties of knowledge workers play a crucial role in individual performance and ICT use. In particular, degree centrality and task-level ICT use was found to be positively associated with performance while ego-network constraint was found to be negatively correlated with performance. In terms of ICT use, functional diversity and degree centrality were positively associated with task-level ICT use whereas ego-network efficiency was found to be negatively correlated with ICT use at the communication-structure level. Among the variables that showed significance, degree centrality best explained overall variance for performance, and functional diversity best explained overall variance for task-level ICT use, although professional accreditations remains a potent indicator also. The results from this study resonate with findings from past literature and extend traditional theory of social networks and performance within the micro level to include geographically dispersed individuals involved in knowledge intensive work. For individuals in such non-competitive settings, traditional network theories such as structural holes theory still apply. However, a key finding is that network structure is a much more potent predictor of performance although network position is important. The second key finding addresses a major gap in the literature concerning understanding social processes that influence ICT use. As the technology acceptance and the social influence models lack empirical evidence from a social networks perspective, this research shows that rather than the strength of ties which functions as a conduit of novel ideas and information, it is the functional tie diversity within individual professionals networks that increase ICT use at the task-level. Methodologically, the study contributes towards a triangulation approach that utilises both qualitative and quantitative methods for operationalising the study. The quantitative method includes a non-traditional “networks” method of data collection and analysis to serve as a fine complement to traditional research methods in behavioural studies. The outcome is a valid and reliable survey instrument that allows collection of both individual attribute and social network data. The instrument is theoretically driven, practically feasible to implement, time-efficient and easily replicable for other similar studies. At the domain level, key findings from this study contradict previous literature which suggests that professionals in occupational communities such as general practitioners decline in performance as they age. In fact, findings from this study suggest that age and experience do not affect for performance; rather, there is a negative relationship between experience and task-level ICT use, and that task-level ICT use is positively associated with performance in terms of attitudes to interpersonal care. Furthermore, degree centrality is also positively associated with professional accreditations, such as fellowship of the Royal Australian College of General Practitioners, which is conducive to performance in terms of attitudes to interpersonal and technical care. The contextual implication from the quantitative and qualitative evidence of this study is that while contemplating strategies for optimising ICT use or for improving attitudes to quality of care at the technical and interpersonal level, the importance of social structure, position and relations in the practitioner’s professional network needs to be considered carefully as part of the overall individual and organisation-level goals.

The implementation of a new Information Technology in an organization represents a significant change. Little research, however, has been conducted on the collective power of Information Technology acceptance and change management. The current research seeks to integrate a prominent model of technology acceptance and change management theory to develop an holistic approach to Information Technology implementation and acceptance. Using Davis' (1989) Technology Acceptance Model (TAM) (Attitude) and Beer, Eisenstat and Specter's (1990) six step model of change (Change), this three phase longitudinal case study examined the change management of the implementation of a new Information System within a statutory authority. Results from the current study show that the addition of the six step model (Change) adds appreciably to the TAM (Attitude) in the prediction of general service satisfaction and perceived implementation success. Findings also show the temporal salience of the factors of the six step model and the TAM in the prediction of these dependent variables. The current research supports previous work by Davis (1989) and Thompson, Higgins and Howell (1994) who stated that initially people are motivated to use an Information System by affect, but will in time be more concerned with usefulness as habit formation occurs. The current study found that during the pre-implementation phase, commitment through communication and vision are critical to the change process. However, as the change moves into the implementation phase, consensus becomes most important. The shift in factors salient during the change process is what the author refers to as the temporal progression proposition. Strengths and limitations of the current study and recommendations for future research are discussed.

Predicting customers’ intention to purchase products online is an important issue. This thesis aims to understand how online shopping decision is determined by individual’s intention to buy via Internet and his/her attitude toward e-purchase. This study by integrating the Theory of Reasoned Action (TRA) with the Technology Acceptance Model (TAM), attempts to understand how website usefulness and ease of use, as well as customers’ attitude toward online shopping, influence purchase intention influence the online purchase. Those two models adopted in an online environment were used to analyze the outcome of the survey among Polish e-shoppers. By adopting the idea of regular and heavy Internet users, this study tries to differentiate the online shopping behavior in those two groups. The findings of the thesis have been found to be partially consistent with both models. However the difference between heavy and regular Internet users in frequency of buying online has not been confirmed.

Adverse drug events, resulting in preventable patient harm or death, are of great concern. To keep patients safe, hospitals have implemented barcode medication administration (BCMA) technology for RNs who have accepted this technology with varying levels of satisfaction. When nurses are dissatisfied with a BCMA system, they may find alternative methods to complete their work. Framed by the Technology Acceptance Model (Davis, 1989), this analytic, cross-sectional study aimed to understand the relationship between BCMA satisfaction and workarounds, perceived ease of use (PEOU) and perceived usefulness (PU) of a BCMA system by 80 hospital-based RNs in northeastern US. Data were collected using the Workaround Usage and Satisfaction with Barcoding Instrument for Nurses (WUSBIN), which was adapted from Hurley's (2006) Medication Administration System-Nurses Assessment of Satisfaction Scale (MAS-NAS) Halbesleben and Rathert's (2010) Workaround Assessment. Results suggested that RNs who were more satisfied with the BCMA system were less likely to use workarounds than nurses who were less satisfied (r2(78)= -.681, p < .05). Significant relationships were noted among BCMA Satisfaction and PEOU (r2(78) = -.725, p < .05), Workaround Usage and PEOU (r2(78) =.943, p < .05) and Workaround Usage and PU (r2(78)=.501, p < .05). RNs perceived the BCMA system to be easy to use (PEOU), but not very useful (PU). BCMA Satisfaction was significantly related to the use of six workarounds, while Workaround Usage was significantly related to five. Significant relationships were also noted among both BCMA Satisfaction (r2(78) = -.393, p < .01), and Workaround Usage (r2(78) = .423, p < .01) with the total number of workarounds used. Significant relationships were found among demographic variables, BCMA Satisfaction, and Workaround Usage. Since admitting to the use of workarounds may be a sensitive matter for RNs, measuring BCMA satisfaction may help understand the state of patient safety related to medication administration. Based on high satisfaction scores and low workaround usage, a profile may be developed to identify nurse champions to improve quality of care. Further research is indicated to fully understand these possibilities. / School of Nursing / Nursing / PhD / Dissertation

The aim of the thesis was to create knowledge about factors influencing acceptance of virtual learning environments among academic staff and students in blended learning environments. The aim was operationalised by four research questions. To answer the research questions, several studies were performed applying the methods of survey study, conceptual-analytical research, a qualitative meta-analysis combined with a single case study and a comparative, explanatory case study. The empirical studies were performed at five universities in Sweden, Norway and Lithuania. In the thesis, a technology acceptance perspective extended with the perspectives of organisational learning and diffusion of innovations was used. The findings indicated that the contextual factor of culture was powerful in influencing acceptance of virtual learning environments, positively as well as negatively. High degrees of performance expectancy, results demonstrability and social influence affected acceptance of virtual learning environments positively. The degree of social influence was hypothesised to be mediated by the contextual factor of culture. The organisational culture of universities, expressed as shared values of what is good quality teaching and learning, were found to partly oppose values inherent in the virtual learning environments. The factor of students’ learning styles did not have any impact on acceptance of virtual learning environments. The original version of the technology acceptance model was found to be insufficient in explaining differences in acceptance of virtual learning environments. In the conclusions of the thesis, a descriptive and explanatory model of virtual learning environments acceptance among academic staff and students in blended learning environments is presented applying the combined perspectives of organisational learning, technology acceptance and diffusion of innovations. Implications for practice are put forward, emphasizing culture as an important factor to consider in the implementation of virtual learning environments.

Television is the most important media in modern life. Recently, the rapid development of information and telecommunication technology has created opportunities for new media usage. In order to expedite the adoption of digital technology,the government has initiated the ¡§challege2008- national important development¡¨project. Mobile television is one item included in the project. So far, not much research has investigated issues related to the adoption and use of this new media. The purpose of this research is to investigate motivations and factors that influence people¡¦s willingness to use mobile digital TV. Potential motivations, including fashion, information, mobility, social and entertainment, and their effects on the perceived usefulness and attitude are investigated. The research used quantity analysis, Snowball Sampling and convinence sampling to collect 316 samples. The data were analyzed using LISREL, the structural equation modeling tool. The result shows that information and fashion are two major motivations that had positive influence to the perceived usefulness. Social motivation and entertainment motivation had positive influence on attitudes. Attitudes and the perceived usefulness had positive influence on the intention to adopt mobile TV. Social norm did not have significant effect on the intention. The implications of the findings and research limitations are discussed.

Electronic health records (EHRs) facilitate storing, organizing, and sharing personal health information. The academic literature suggests that multimedia information (MM; image, audio, and video files) should be incorporated into EHRs. We examined the acceptability of MM-enabled EHRs for Ontario-based software vendors and physicians, using a qualitative analysis of primary and acute care EHR vendor websites, and a survey of physician perceptions regarding MM features in EHRs. Primary care EHR vendors provided more product-specific information than acute care vendors; however, neither group emphasized MM features in their EHRs. Physicians had slightly positive perceptions of image and video features, but not of audio features. None of the external factors studied predicted physicians‘ intention to use MM. Our findings suggest that neither vendors nor physicians are enthusiastic about implementing or using MM in EHRs, despite acknowledging potential benefits. Further research is needed to explore how to incorporate MM into EHR systems.

Electronic health records (EHRs) facilitate storing, organizing, and sharing personal health information. The academic literature suggests that multimedia information (MM; image, audio, and video files) should be incorporated into EHRs. We examined the acceptability of MM-enabled EHRs for Ontario-based software vendors and physicians, using a qualitative analysis of primary and acute care EHR vendor websites, and a survey of physician perceptions regarding MM features in EHRs. Primary care EHR vendors provided more product-specific information than acute care vendors; however, neither group emphasized MM features in their EHRs. Physicians had slightly positive perceptions of image and video features, but not of audio features. None of the external factors studied predicted physicians‘ intention to use MM. Our findings suggest that neither vendors nor physicians are enthusiastic about implementing or using MM in EHRs, despite acknowledging potential benefits. Further research is needed to explore how to incorporate MM into EHR systems.

Business Intelligence (BI) has become an essential part of the modern enterprise, and what used to be thought of as a luxury is now a matter of survival. Recent economic developments have forced companies to rethink their IT investment strategy. BI investments are now targeting the majority of people in the organisation instead of a select few. Thus, it is important to understand why users of a BI system choose to accept and use the system. Previous research has established the Technology Acceptance Model (TAM) as one of the most powerful and parsimonious models explaining user acceptance and usage behaviour of information technologies. This quantitative study replicates the original TAM study with the purpose to increase the understanding of BI usage, and investigates the behaviour of the users of the BI system QlikView in the case company GE Healthcare. The results showed a lower explanatory power for the model when compared to previous research. This indicates that how useful a user perceives a BI system to be does not affect the amount of usage to the same extent as predicted by TAM. Possible causes for this are discussed, with an emphasis on the influence of what tasks a user is confronted with and the measurement of system use.