Soliciting user-input during the development of an accounting information system: investigating the efficacy of group discussion

This study reports the results of a longitudinal field experiment designed to examine the impact of group discussion when soliciting user requirements of an accounting information system. A total of 346 subjects were randomly assigned to individual and group treatment conditions. Pre- and post-exper iment surveys, administered 12 months apart, assessed cognitive, motivation al, and desired outcome factors. Objective measures of cognition were obtai ned during a five-week user-input period and actual performance data were c ollected over 18 months. Results indicate significantly greater pre-experim ent to post-experiment gains in psychological and behavioral variables in t he group, as compared to the individual, condition. Structural equation mod eling highlights the key mediating roles of cognition and motivation on des ired user outcomes in a group setting. (C) 1999 Elsevier Science Ltd. All r ights reserved.