政府会计信息有用性影响因素研究——基于呈报格式的边缘路径作用
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摘要
在信息采纳理论模型基础上构建政府会计信息有用性模型,采用三因素完全随机分组实验方法获得数据,测试了会计信息内容、知识推荐服务和呈报格式等影响因素对政府会计信息有用性及采纳态度的影响。结果表明:政府会计信息内容和知识推荐服务作为模型的中心路径对政府会计信息的有用性及采纳态度具有十分显著的正向影响作用;呈报格式作为边缘路径,只有在信息内容不满足公众需求,且有知识推荐服务的情况下对信息的有用性作用较为明显。
Based on information adoption theory,a model of usefulness of government accounting information is built. Data is obtained using random grouping experiments of three factors. Then effect of three factors,content of government financial information,knowledge-based recommendation service,presentation formats,on the usefulness of government accounting information and attitude towards to adoption of accounting information is tested. The results showed that both content of government financial information and knowledge-based recommendation service,as the central path of model,has remarkable and positive influence on usefulness of accounting information and attitude towards to adoption. Meanwhile,present format,as a edge path of model,has notable influence on the usefulness of accounting information unless accounting context cannot meet the public requirement and knowledge-based recommendation service is available.
Based on information adoption theory,a model of usefulness of government accounting information is built. Data is obtained using random grouping experiments of three factors. Then effect of three factors,content of government financial information,knowledge-based recommendation service,presentation formats,on the usefulness of government accounting information and attitude towards to adoption of accounting information is tested. The results showed that both content of government financial information and knowledge-based recommendation service,as the central path of model,has remarkable and positive influence on usefulness of accounting information and attitude towards to adoption. Meanwhile,present format,as a edge path of model,has notable influence on the usefulness of accounting information unless accounting context cannot meet the public requirement and knowledge-based recommendation service is available.
引文
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[2]马亮.城市政府网站的使用率与满意度:两岸三地的比较研究[J].电子政务,2014(4):61-68.
[3]FLORENCE C S,FRANCES H C,ROBERT F S.Popular financial reports for citizens[J].The CPA Journal,1998,3(68):34.
[4]YUSUF J E,JORDAN M M,NEILL K A,et al.For the people:Popular financial reporting practices of local governments[J].Public Budgeting&Finance,2013,33(1):95-113.
[5]CLAY J A.Popular reporting[M].New York:Taylor&Francis Press,2008:123.
[6]张琦,方恬.政府部门财务信息披露质量及影响因素研究[J].会计研究,2014,(12):53-59.
[7]赵西卜,王建英,王彦,等.政府会计信息有用性及需求情况调查报告[J].会计研究,2010,(9):9-16.
[8]赵国洪,黎小兰.中国政府信息公开的有效性及驱力模型分析:基于相关性的分析[J].电子政务,2012,(12):2-14.
[9]PETTY R E,CACIOPPO J T,SCHUMANN D.Central and peripheral routes to advertising effectiveness:The moderating role of involvement[J].The Journal of Consumer Research,1983(2):135-146.
[10]SUSSMAN S W,SILEGAL W S.Informational influence in organizations:An integrated approach to knowledge adoption[J].Information Systems Research,2003,14(1):141-151.
[11]黄卫来,潘晓波.在线商品评价信息有用性模型研究——纳入应用背景因素的信息采纳扩展模型[J].图书情报工作,2014,6(58):94-101.
[12]王军,周淑玲.一致性与矛盾性在线评论对消费者信息采纳的影响研究——基于感知有用性的中介作用和自我效能的调节作用[J].图书情报工作,2016,60(22):9-10.
[13]刘冰,宋漫莉.网络环境中用户信息期望与信息质量关系实证研究[J].情报资料工作,2013,(4):73~77.
[14]COOK F L,JACOBS L R,KIM D.Trusting what you know:Information,knowledge,and confidence in social security[J].Journal of Politics,2010,72(2):397-412.
[15]KISIELIUS J,Sternthal B.Detecting and explaining vividness effects in attitudinal judgments[J].Journal of Marketing Research,1984,21(1):54-64.
[16]范晓屏,韩洪叶,孙佳琦.网站生动性和互动性对消费者产品态度的影响——认知需求的调节效应研究[J].管理工程学报,2013,27(3):196-204.
[17]MORIARITY S,ROACH W.Communicating financial information through multidimensional graphics[J].Journal of Accounting Research,1979,17(1),:205-224.
[18]BENBASAT,DEXTER A S.An experimental evaluation of graphical and color enhanced information presentation[J].Management Science,2001(31):348-1364.
[19]HODGE F D.Hyperlinking unaudited information to audited financial statements:Effects on investor judgments[J].The Accounting Review,2001(76)4:675-682.
[20]SANDRA C,MAMAKOU X J,SOTIRIOS K.IT-enhanced popular reports:Analyzing citizen preferences[J].Government Information Quarterly,2017(34),283-295.