Abstract

The objective of this study is to explicate research findings presented in Hunton and Gibson [Adv. Account. Inf. Syst. 6 (1998) 3; Account., Organ. Soc. 24 (1999) 597.]. In a longitudinal field experiment, Hunton and Gibson reported that collective, as compared to individual, user participation resulted in greater acceptance and use of a discretionary accounting information retrieval system [Adv. Account. Inf. Syst. 6 (1998) 3.], and higher levels of satisfaction, organizational commitment, and data input quality with respect to a mandatory accounting information system [Account., Organ. Soc. 24 (1999) 597.]. The attitudinal and behavioral advantages of collective user participation persisted for 12 months after implementing the systems. The current study investigates two important small group factors, group cohesion and perceived respect, which may offer some clarity to the consistent long-term benefits associated with collective user participation. Group cohesion and perceived respect were measured at the beginning and end of the longitudinal experiment. The time horizon spanned 18 months. The experimental manipulations were randomly assigned to 46 field offices of a single state agency. The subjects represented clerical-level personnel who were organized as field office work groups. Research findings indicate that pre- to postexperiment gains in group cohesion and perceived respect were significantly higher in the collective, as compared to the individual, user participation condition. Also, cohesion and respect were positively associated with two performance indicators — system use and data input error rate. This study provides important evidence that helps to explain why Hunton and Gibson [Adv. Account. Inf. Syst. 6 (1998) 3; Account, Organ Soc. 24 (1999) 597.] observed remarkable long-term performance gains in the collective user participation condition.

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