THE RELATIONSHIP AMONG PERSONALITY TYPE, USER INVOLVEMENT, AND PROCEDURAL JUSTICE IN ACCOUNTING INFORMATION SYSTEMS DESIGN

THE RELATIONSHIP AMONG PERSONALITY TYPE, USER INVOLVEMENT, AND PROCEDURAL JUSTICE IN ACCOUNTING INFORMATION SYSTEMS DESIGN By Alexandra C. Cook This study examined the relationship among personality type, user involvement, and procedural justice in the design of accounting information systems (AIS). Accounting industry professionals and paraprofessionals were surveyed to determine their personality type and their perceptions of actual and desired involvement and procedural justice with an AIS implementation project of their choice. A Proposed Research Model was presented based on Personality Type Theory (PTT), Doll and Torkzadeh’s Discrepancy Model of End-User Computing Involvement, and Hunton and Price’s model integrating procedural justice with user participation concepts. This Proposed Research Model was used to classify each respondent into one of 16 Myers-Briggs personality types and into an involvement state based on measures of perceived actual and desired end-user computing involvement. Personality types were compared to determine if there were differences in perceived involvement, desired involvement, involvement state, and perceptions of procedural justice. Relationships among perceived involvement, desired involvement, involvement state, and procedural justice were also examined. The results suggested that personality type was not an influence on involvement or procedural justice perceptions. However, the results also suggested that positive relationships existed among perceived involvement, desired involvement, and procedural justice. Additionally, users classified in the involvement states of saturation and equilibrium may perceive significantly higher levels of procedural justice than users classified in the involvement state of high deprivation. ACKNOWLEDGEMENTS I would like to express my love and appreciation for my family for their support and encouragement during my enrollment in the doctoral program. First and foremost, to my mother, Susan B. Carpenter, for millions of little things that make life easier. To my sons, Victor J. Cook, IV and Thaddeus J. Cook, for understanding when Mama had to work so much. To my husband, Victor J. Cook, III. To my in-laws, Richard and Linda Meyer, Christopher Cook, and Dr. Victor J. Cook, Jr., Professor Emeritus, Tulane University, New Orleans, LA. In memory of Daddy, Raymond L. Carpenter, Jr., and especially for my late grandmother, Vivian M. Beaulieu, who taught me to strive for excellence and would have been proud to see the conclusion of my doctoral journey. I also wish to thank a number of individuals and organizations who provided invaluable assistance in the design, implementation, and presentation of this research. To my dissertation committee, Dr. Harriet Kandelman, Dr. Sabrina Segal, and Dr. Robert Preziosi of Nova Southeastern University, Davie, FL, for their work and encouragement. They maintained the highest standards for the research, while still accommodating completion targets with guidance that was both productive and timely. To Dr. James E. Hunton, Bentley College, Waltham, MA, for his insights and personal commentary on his previous research in the user participation and procedural justice areas. To William J. Doll and Gholamreza Torkzadeh, University of Toledo, Toledo, OH and Jason A. Colquitt, University of Florida, Gainesville, FL, for the use of their data collection instruments. To the Florida Institute of Certified Public Accountants (FICPA), the West Palm Beach Chapter of the FICPA, Roderick C. Moe, CPA, Divine, Blalock, Martin, & Sellari, PA, Rukin & Company, PA, and two anonymous accounting firms, for providing research respondents. Finally, I would like to thank professors, employers, coworkers, and friends for the role they played in helping me see my research through to its completion and for their personal support. To the faculty of Palm Beach Atlantic University, West Palm Beach, FL. To Roger and Erica Rukin for their understanding, encouragement, and the use of their office facilities. To Rene Sexton and Rebecca Elkins for keeping on top of things and providing needed moral support. To my friends, Larry Campanella, Gail Balkus, Dr. Brian Sheppard, Matthew Kessler, Sean Kinnee, Glen Richter, Wally Remaley, Melanie Compton, Amy Sagaert-Rincon, Emily McBay, the Esser Family, and Kathleen Walter. vi TABLE OF CONTENTS Page LIST OF TABLES IX LIST OF FIGURES XV Chapter