Soliciting user-input during the development of an accounting information system: Investigating the efficacy of group discussion

Accounting, Organizations and Society

Volumn 24, Issue 7, 1999, Pages 597-618

  Hunton, James E ^a   Gibson, Dana ^b  

^a UNIVERSITY OF SOUTH FLORIDA   (United States)

^b TEXAS WOMAN'S UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0033212029     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0361-3682(99)00023-9     Document Type: Article

References (85)

1. AICPA (1999). New Assurance Services, www.aicpa.org, 1.
2. Aitchison, J., & Silvey, D. C. (1958). Maximum likelihood estimation of parameters subject to restraints. Annals of Mathematical Statistics, 29, 813-828.
3. Allen, N. J., & Meyer, J. P. (1990). The measurement and antecedents of affective, continuance and normative commitment to the organization. Journal of Occupational Psychology, 63, 1-18.
4. Alluto, J. A., & Belasco, J. A. (1972). A typology for participation in organizational decision making. Administrative Science Quarterly, 17, 117-125.
5. Andersen, J. C., & Gerbing, D. W. (1988). Structural equation modeling in practice: A review and recommended two-step approach. Psychological Bulletin, 103, 411-423.
6. Aranya, E., Pollock, J., & Amernic, J. (1981). Examination of professional commitment in public accounting. Accounting, Organizations and Society, 6, 271-280.
7. Arrow, H., & McGrath, J. E. (1993). Membership matters: How member change and continuity affect small group structure, process, and performance. Small Group Research, 24, 334-361.
8. Bailey, J. E., & Pearson, S. W. (1983). Development of a tool for measuring and analyzing computer user satisfaction. Management Science, 29, 530-545.
9. Bandura, A. (1986). Social Foundations of Thought and Action - A Social Cognitive Theory. Englewood Cliffs, NJ: Prentice-Hall.
10. Barki, H., & Hartwick, J. (1994). Measuring user participation, user involvement, and user attitude. MIS Quarterly, 18, 59-79.
11. Baron, R. S., Kerr, N. L., & Miller, N. (1992). Group Process, Group Decision, Group Action. Pacific Cove, CA: Brooks/Cole Publishing.
12. Baroudi, J. J., Olson, M. H., & Ives, B. (1986). An empirical study of the impact of user involvement on system usage and information satisfaction. Communications of the ACM, 29, 232-238.
13. Bentler, P. M. (1989). EQS Structural Equations Program Manual. Los Angeles, CA: BDMP Statistical Software.
14. Bentler, P. M. (1990). Comparative fit indexes in structural models. Psychological Bulletin, 107, 238-246.
15. Bentler, P. M., & Bonett, D. G. (1980). Significance tests and goodness of fit in the analysis of covariance structures. Psychological Bulletin, 88, 588-606.
16. Blumberg, H. H. (1994). Group decision making and choice shift. In A. P. Hare, H. H. Blumberg, M. R. Davies, & M. V. Kent, Small Group Research: A Handbook (pp. 141-154). Norwood, New Jersey: Ablex Publishing Company.
17. Boyett, J. H., & Conn, H. P. (1991). Workplace 2000: The Revolution Reshaping American Business. NY: Dutton.
18. Brecht, H. D., & Martin, M. P. (1996). Accounting information systems: The challenge of extending their scope to business and information strategy. Accounting Horizons, 10, 16-22.
19. Breckler, S. J. (1990). Applications of covariance structure modeling in psychology: Cause for concern? Psychological Bulletin, 107, 260-273.
20. Cavaye, A. L. (1995). User participation in system development revisited. Information and Management, 28, 311-323.
21. Cohen, A. (1996). On the discriminant validity of the Meyer and Allen measure of organizational commitment: How does it fit with the work commitment construct? Educational and Psychological Measurement, 56, 494-503.
22. Compeau, D. R., & Higgins, C. A. (1995a). Computer self-efficacy: Development of a measure and initial test. MIS Quarterly, 19, 189-211.
23. Compeau, D. R., & Higgins, C. A. (1995b). Application of social cognitive theory to training for computer skills. Information Systems Research, 19, 118-143.
24. Cronbach, L., Gleser, G., Nanda, H., & Rajaratnam, N. (1972). The Dependability of Behavioral Measurement: Theory of Generalizability for Scores and Profiles. New York: Wiley.
25. Gushing, B. E. (1990). Frameworks, paradigms, and scientific research in management information systems. Journal of Information Systems, 4, 38-59.
26. DeLone, W., & McLean, E. (1992). Information systems success: The quest for the dependent variable. Information Systems Research, 3, 60-95.
27. Dipboye, R. L. (1990). Laboratory vs. field research in industrial and organizational psychology. In C. L. Cooper, & I. T. Robertson, International Review of Industrial and Organizational Psychology (pp. 19-28). New York, NY: Plenum Press.
28. Doll, W. J., & Torkzadeh, G. (1988). The measurement of end-user computing satisfaction. MIS Quarterly, 12, 259-273.
29. Doll, W. J., & Torkzadeh, G. (1989). A discrepancy model of end-user computing involvement. Management Science, 35, 1151-1171.
30. Doll, W. J., & Torkzadeh, G. (1991). A congruence construct of user involvement. Decision Sciences, 22, 443-453.
31. Dunham, R. B., Grube, J. A., & Castaneda, M. B. (1994). Organizational commitment: The utility of an integrative definition. Journal of Applied Psychology, 79, 370-380.
32. Erez, M., & Arad, R. (1986). Participative goal setting: Social, motivational and cognitive factors. Journal of Applied Psychology, 71, 591-597.
33. Goodman, P. S., & Leyden, D. P. (1991). Familiarity and group productivity. Journal of Applied Psychology, 76, 578-586.
34. Gruenfeld, D. H., Mannix, E. A., Williams, K. Y., & Neale, M. A. (1996). Group composition and decision making: How member familiarity and information distribution affect process and performance. Organizational Behavior and Human Decision Processes, 67, 1-15.
35. Hackman, J. R. (1990). Groups That Work (and Those That Don't): Creating Conditions for Effective Groupwork. Los Angeles, CA: Jossey-Bass.
36. Hackman, J. R. (1992). Group influences on individuals in organizations. In M. D. Dunnett, & E. Hough, Handbook of Industrial and Organizational Psychology (pp. 199-237). Kansas City, KS: Rand McNally.
37. Hackman, J. R., & Walton, R. E. (1986). The leadership of groups in organizations. In P. S. Goodman, Designing Effective Work Groups (pp. 16-32). San Francisco, CA: Jossey-Bass.
38. Hammer, M., & Champy, J. (1993). Reengineering The Corporation: A Manifesto for Business Revolution. New York: Harper Business.
39. Haire, P. A., Blumberg, H. H., Davies, M. F., & Kent, M. V. (1994). Small Group Research: A Handbook. Norwood, NJ: Ablex Publishing.
40. Hollingshead, A. B. (1993). Information, Influence, and Technology in Group Decision Making. Doctoral dissertation, University of Illinois at Urbana Champaign. Dissertation Abstracts International, 54(5), B2809.
41. Hunton, J. E., & Gibson, D. L. (1998). The impact of cross functional team participation on voluntary use of an accounting information retrieval system. Advances in Accounting Information Systems, 6, 3-38.
42. Hunton, J. E., & Price, K. H. (1994). A framework for investigating involvement strategies in accounting information systems development. Behavioral Research in Accounting, 6, (Supplement), 128-157.
43. Ives, B., & Olson, M. (1984). User involvement and MIS success: A review of research. Management Science, 30, 586-603.
44. Jackson, S. (1992). Group composition in organizations. In S. Wood, W. Wood, & J. Simpson, Group Process and Productivity (pp. 138-176). London: Sage.
45. Jaros, S. J. (1995). An assessment of Meyer and Allen's (1991) three-component model of organizational commitment and turnover intentions. Academy of Management Journal, (Best Paper Proceedings), 317-321.
46. Katezenbach, J. R., & Smith, D. K. (1993). The Wisdom of Groups. Cambridge, MA: Harvard Business School Press.
47. Kerlinger, F. N. (1986). Foundations of Behavioral Research (3rd Ed.). Chicago, IL: Holt, Rinehart and Winston, Inc.
48. Kerr, N. L., MacCoun, R. J., & Kramer, G. P. (1996). Bias in judgement: Comparing individuals and groups. Psychological Review, 103, 687-719.
49. Kim, P. H. (1996). Dynamic Influences on the Common Knowledge Effect. Unpublished manuscript, Dispute Resolution Research Center, Kellogg Graduate School of Management, Northwestern University.
50. Latham, G. P., Winters, D. C., & Locke, E. A. (1994). Cognitive and motivational effects of participation: A mediator study. Journal of Organizational Behavior, 15, 49-63.
51. Latham, G. P., & Lee, T. W. (1986). Goal setting. In E. A. Locke, Generalizing from Laboratory to Field Settings (pp. 41-57). Lexington, MA: Lexington Books.
52. Leana, C. R., Locke, E. A., & Schweiger, D. M. (1990). Fact and fiction in analyzing research on participative decision making: A critique of Cotton, Vollrath, Froggatt, Lengnick-Hall, and Jennings. Academy of Management Review, 15, 137-146.
53. Levine, J. M., & Moreland, R. (1990). Progress in small group research. Annual Review of Psychology, 41, 585-634.
54. Leventhal, G. S. (1980). What should be done with equity theory? In K. Gergen, M. Greenbern, & R. Willis, New ApproaChes to the Study of Fairness in Social Relationships (pp. 27-55). New York: Plenum Press.
55. Liang, D. W., Moreland, R., & Argote, L. (1995). Group versus individual training and group performance: The mediating role of transactive memory. Personality and Social Psychology Bulletin, 21, 384-393.
56. Libby, R., & Luft, J. (1993). Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting, Organizations and Society, 18, 425-450.
57. Lind, E. A. (1995). Justice and authority relations in organizations. In R. S. Cropanzano, & K. M. Kacmar, Organizational Politics, Justice and Support: Managing the Social Climate of the Workplace (pp. 83-97). Westport, CT: Quorum Books.
58. Lind, E. A., & Tyler, T. R. (1988). The Social Psychology of Procedural Justice. New York: Plenum Press.
59. Lind, E. A., Kanfer, R., & Earley, P. C. (1990). Voice, control and procedural justice: Instrumental and noninstrumental concerns in fairness judgments. Journal of Personality and Social Psychology, 59, 952-959.
60. Locke, E. A. (1991). The motivation sequence, the motivation hub, and the motivation core. Organizational Behavior and Human Decision Processes, 50, 288-299.
61. Lock, E. A., & Latham, G. P. (1990). A Theory of Goal Setting and Task Performance. Englewood Cliffs, NJ: Prentice-Hall.
62. Maier, N. R. F. (1963). Problem-solving Discussions and Conferences. New York: McGraw-Hill.
63. McGrath, J. E. (1991). Time, interaction, and performance (TIP): A theory of groups. Small Group Research, 22, 147-174.
64. Meyer, J. P., Allen, N. J., & Smith, C. A. (1993). Commitment to organizations and occupations: Extension and test of a three-component conceptualization. Journal of Applied Psychology, 78, 538-551.
65. Moreland, R. L., Argote, L., & Krishnan, R. (1996). Socially shared cognition at work. In J. L. Nye, & A. M. Brower, What's Social about Social Cognition? (pp. 57-85). Thousand Oaks, California: Sage Publications, Inc.
66. Osborn, A. F. (1957). Applied Imagination. New York: Scribner.
67. Porter, L. W., Steers, R. M., Mowday, R. T., & Boulian, P. V. (1974). Organizational commitment, job satisfaction, and turnover among psychiatric technicians. Journal of Applied Psychology, 59, 603-609.
68. Sanna, L. J., & Shotland, R. L. (1990). Valence of anticipated evaluation and social facilitation. Journal of Experimental Social Psychology, 26, 82-92.
69. Scholtz, P. (1996). Groups in the age of systems. In G. M. Parker, Handbook of Best Practices for Groups (pp. 56-72). Amherst, MA: HRD Press.
70. Schumacker, R. E., & Lomax, G. L. (1996). A Beginner's Guide to Structural Equation Modeling. Mahwah, NJ: Lawrence Erlbaum Associates.
71. Shields, J. F., & Shields, M. D. (1998). Antecedents of participative budgeting. Accounting, Organizations and Society, 23, 49-76.
72. Simon, H. A. (1957). Models of Man. New York: John Wiley & Sons.
73. Simon, H. A. (1960). The New Science of Management Decisions. New York: Harper and Row.
74. Sorbom, D. (1978). An alternative to the methodology for analysis of covariance. Psychometrika, 43, 381-396.
75. Stasser, G., & Titus, W. (1985). Pooling of unshared information in group decision making: Biased information sampling during discussion. Journal of Personality and Social PsycholOgy, 48, 1467-1478.
76. Stasser, G., & Titus, W. (1987). Effects of information load and percentage of shared information on the dissemination of unshared information during group discussion. Journal of Personality and Social Psychology, 53, 81-93.
77. Stasser, G., Stewart, D., & Whittenbaum, G. M. (1995). Expert roles and information exchange during discussion: The importance of knowing who knows what. Journal of ExperiMental Social Psychology, 31, 244-265.
78. Sutton, S. G., & Hayne, S. C. (1997). Judgment and decision making, part III: Group processes. In V. Arnold, & S. G. Sutton, Behavioral Accounting Research Foundations and Frontiers (pp. 134-163). Sarasota, Florida: American Accounting Association.
79. Thibaut, J., & Walker, L. (1975). Procedural Justice: A Psychological Analysis. Hillsdale, NJ: Erlbaum.
80. Vessey, I., & Conger, S. (1993). Learning to specify information requirements: The relationship between application and methodology. Journal of Management Information Systems, 10, 177-201.
81. Vroom, V. H., & Jago, A. G. (1988). The New Leadership: Managing Participation in Organizations. New York: Prentice Hall.
82. Wagner III, J. A., & Gooding, R. Z. (1987). Shared influence and organizational behavior: A meta-analysis of situational variables expected to moderate participation-outcome relationships. Academy of Management Journal, 30, 524-541.
83. Wheaton, B. (1987). Assessment of fit in over identified models with latent variables. Sociological Methods Research, 16, 118-154.
84. Whittenbaum, G. M., & Stasser, G. (1996). Management of information in small groups. In J. L. Nye, & A. M. Brower, What's Social about Social Cognition? (pp. 3-28). Thousand Oaks, CA: Sage Publications.
85. Young, S. M., & Lewis, B. (1995). Experimental incentive-contracting research in management accounting. In R. H. Ashton & A. H. Ashton, Judgment and Decision-making in Accounting and Auditing (pp. 55-75). Cambridge, UK: Cambridge University Press.