Inhibitors and Enablers of GAS Usage: Testing the Dual Factor Theory.

• Autores: David L. Henderson III, Marianne Bradford, Amr Kotb
• Localización: Journal of information systems, ISSN 0888-7985, Vol. 30, Nº. 3, 2016, págs. 135-155
• Idioma: inglés
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• Resumen

  • Prior research has extensively studied information technology (IT) usage by applying well-established theories. While this research stream has yielded rich insights into the enablers of IT usage, less attention has been paid to inhibitors of IT usage. The purpose of this study is to investigate the enablers and inhibitors of generalized audit software (GAS) usage. Our research model, based on the dual factor theory, postulates that inhibitors such as system problems and perceived threat, in addition to enablers such as perceived usefulness and perceived ease of use, affect GAS usage. Based on a sample of 285 internal and external auditors, our results suggest that, after controlling for mandatory GAS usage, perceived threat negatively influences usage and perceived usefulness, whereas the system problems construct negatively influences perceived usefulness and perceived ease of use. Furthermore, our findings indicate that the effect of system problems is fully mediated by perceived usefulness and perceived ease of use, whereas the effect of perceived threat is partially mediated by perceived usefulness. Finally, our results indicate that the effect of perceived threat on GAS usage is stronger for internal auditors than external auditors, suggesting that the effect of inhibitors can vary by position. Overall, our results make important contributions to practice, as well as to research on GAS usage and the dual factor theory. [ABSTRACT FROM AUTHOR]