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

Abstract This study reports the results of a longitudinal field experiment designed to examine the impact of group discussion when soliciting user requirements of an accounting information system. A total of 346 subjects were randomly assigned to individual and group treatment conditions. Pre- and post-experiment surveys, administered 12 months apart, assessed cognitive, motivational, and desired outcome factors. Objective measures of cognition were obtained during a five-week user-input period and actual performance data were collected over 18 months. Results indicate significantly greater pre-experiment to post-experiment gains in psychological and behavioral variables in the group, as compared to the individual, condition. Structural equation modeling highlights the key mediating roles of cognition and motivation on desired user outcomes in a group setting.

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