SYNOPSIS:

This study focuses on the relatively new area of AIS selection for smaller organizations The primary goal of this study was to establish baseline information from experienced accounting professionals regarding the relative importance of (or preference for) various AIS-selection auributes. Specifically, 146 attendees from an AICPA Microcomputer Conference completed questionnaires focusing on nine AIS-selection attributes. These attributes were divided into three categories: (1) hardware attributes: multiuser capability, execution speed, and maximum configuration; (2) software attributes: usability, performance/audit trail, and versatility; and (3) feedback-from-other-users attributes: ease of use and learning, ease of installation, and satisfaction of expectations.

An important objective of this study was to identify preference incongruences between different groups of accounting professionals (i.e., advisors, users, or combinations of experiences) since IS/AIS literature indicates that incongruences are associated with system failures. The investigated incongruences were: (1) relative weights assigned to each of the nine attributes; (2) stated minimum acceptable threshold levels for each attribute; (3) within-group consensus in assigning weights; and (4) consistencies in applying assigned weights when making holistic judgments.

Results indicated that the different groups agreed that the usability and the performance/audit trail attributes should be ranked either first or second in relative importance. On the other hand, incongruences did exist between the groups. Four of the attributes had significantly different weights, and two of the attributes had significantly different minimum acceptable threshold levels between the various pairs of subject groups. Within-group consensus levels were not significantly different between the groups and were relatively low, reflecting a broad diversity of opinions among the subjects. Consistency levels were not significantly different between the groups and were also relatively low.

The existence of incongruences between different groups of accounting professionals participating in this study (who have at least similar educational backgrounds) could indicate an even higher potential for incongruences between accounting professionals and clients (who have more dissimilar backgrounds). Therefore, accounting professionals must be diligent in soliciting their clients' preferences to reduce incongruences and the potential for the subsequent failures of the AIS installations.

Future research could expand this baseline information by examining: other groups of subjects, differences between specific industries, other system attributes, and the value of various decision aids.