Interactive Data Technology: Feedback from the Technology-Performance Chain and Future Technology Choice

• In Event: Interactive Technology

Abstract

Recently, the Securities and Exchange Commission (SEC) has been concerned with the issue of providing better access, and more accurate and reliable financial information to users via new technological capabilities such as the interactive reporting of financial data. However, despite the proposed benefits of interactive financial reporting, prior research suggests that investors may choose not to use it (e.g. Hodge et al. 2004). This study uses Bhattacherjee’s (2001a) IS continuance model to examine how past experience with interactive data technology influences future beliefs and future technology choice during a financial statement analysis task. Particularly, this study focuses on examining the role of experiential feedback (assessments of task-technology fit and performance) on future technology choice following initial, direct exposure to interactive financial reporting technology. An experiment is conducted where participants are asked to conduct a financial analysis task using their choice of two interactive financial reporting technologies after prior experience with both technologies. The results indicate that higher assessments of task-technology fit lead to increased satisfaction with interactive data visualization technology and increased assessments of the usefulness of interactive technology. In addition, the results indicate that user assessments of the performance impact of interactive data technology lead to increased perceptions of usefulness and satisfaction with interactive data technology use. Finally, perceptions of usefulness as well as satisfaction increase the intention to continue interactive data use, which in turn leads to an increase in the extent of utilization.

Author

• Oluwakemi Ajayi, University of Colorado Denver