How information systems influence user decisions: a research framework and literature review

Autor: Julie Smith David, Ed O'Donnell
Rok vydání: 2000
Předmět:
Zdroj: International Journal of Accounting Information Systems. 1:178-203
ISSN: 1467-0895
DOI: 10.1016/s1467-0895(00)00009-9
Popis: Technology has created new information alternatives that may influence the way information system users make decisions. This paper proposes a research framework for examining how features of an information system affect the decision-making process. The framework is synthesized by merging frameworks from the accounting information systems (AIS) literature and the human information processing (HIP) literature. The framework is then used to organize a literature review of 15 journals from 1987 through mid-1999, which identified 57 decision-making studies. Findings indicate that a wide range of opportunities is available for information systems research on issues of contemporary importance. This discussion includes changes in the decision process initiated by implementing enterprise resource planning (ERP) systems, data warehouses, electronic commerce, virtual organizations, on-line financial reporting, and disaggregated financial statement information.
Databáze: OpenAIRE