The influence of task uncertainty, cognitive complexity, users' perceptions and implementation factors on information technology acceptance: The case of ABCM

This study uses the results of web survey, in-depth questionnaire and interview data from activity-based information (ABI) users in a large Canadian telecommunication firm to examine the causal relationships between task uncertainty (task difficulty and task variability), cognitive complexity and characteristics of the activity based cost management (ABCM) implementation process (user involvement and training) and ABI acceptance (user satisfaction and ABI use). The hypothesized relationships are examined using a modified technology acceptance model (TAM). The model is evaluated using path analysis of the data collected from employees at various levels throughout the selected organization. The results of the study reveal that perceived ease of use and perceived usefulness have a significant influence on users' acceptance of ABI. The findings also suggest that the complexity of the task and decision-making activities, level of involvement in the ABCM implementation and adequacy of the ABI training received influence ABI acceptance indirectly through their effects on users' perceptions of ABI. User involvement and ABI training are also directly related to user acceptance of ABI. The results of this study have both practical and theoretical implications, such as identifying how individual-level factors may either facilitate or hinder optimal use of ABI and, ultimately, ABCM success.