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

Research on the Factors Influencing the Usefulness of the Government Accounting Information:Edge Path Effect Based on Presentation Format

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.