Inhibitors and Enablers of Gas Usage: Testing the Dual Factor Theory

Posted: 30 Jun 2016

See all articles by Dave Henderson

Dave Henderson

University of Mary Washington

Marianne Bradford

North Carolina State University ; North Carolina State University - Department of Accounting

Amr Kotb

Zayed University

Date Written: June 29, 2016

Abstract

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.

JEL Classification: M40

Suggested Citation

Henderson, Dave and Bradford, Marianne and Bradford, Marianne and Kotb, Amr, Inhibitors and Enablers of Gas Usage: Testing the Dual Factor Theory (June 29, 2016). Journal of Information Systems, Forthcoming, Available at SSRN: https://ssrn.com/abstract=2802138

Dave Henderson

University of Mary Washington ( email )

1301 College Avenue
Fredericksburg, VA 22401
United States

Marianne Bradford

North Carolina State University ( email )

Campus Box 8113
Dept of Accounting
Raleigh, NC Wake 27695-8113
United States
919-513-1436 (Phone)
919-515-4446 (Fax)

HOME PAGE: http://www.mgt.ncsu.edu/directories/people/accounting/marianne_bradford.php

North Carolina State University - Department of Accounting ( email )

Raleigh, NC 27695-8113
United States

Amr Kotb (Contact Author)

Zayed University ( email )

PO Box 19282
Zayed University
Academic City, Dubai 19282
United Arab Emirates

Do you have negative results from your research you’d like to share?

Paper statistics

Abstract Views
982
PlumX Metrics