The Effects of Qualitative Overload on Technology Acceptance

Robin R. Pennington
University of Tennessee

Andrea S. Kelton
University of South Florida

Delwyn D. DeVries
University of Tennessee
 

 

ABSTRACT:
 

Accounting professionals often feel stress from qualitative overload in their jobs. Research in the area of technology acceptance has not considered the potential negative effects of qualitative overload on user intentions. The purpose of this study is to examine the effect of this stressor on intention to use technology.  A study was conducted with graduate accounting students using ACL just prior to graduation, proxies for new staff accountants. Results indicate that qualitative overload mediates the relationship between perceived ease of use and intention to use ACL. As the perception of difficulty in using ACL increased, so did the perceived qualitative overload stress which in turn lead to a negative relationship with intention to use ACL.             

Keywords:  Qualitative Overload, Stress, Perceived Ease of Use, Technology Acceptance, Audit Command Language (ACL).