Effect of Software Feature Training on Beliefs, Use, and Performance: Using the Benford's Law Feature of Generalized Audit Software

摘要

This experimental research investigates the effect of software training at the feature level, an area infrequently studied in technology training research. We have adopted the beliefs, use, and performance constructs from adoption and training research, and tested them with the Benford's Law feature, an advanced software feature of Generalized Audit Software (GAS). Through the analysis of 56 audit professionals, we found that software feature training increases the belief of using software features and the use of those software features. However, software feature training did not have an immediate effect on performance. Rather, auditors spent more time practicing the Benford's Law feature beyond the supplied training material and applying the Benford's Law feature to other audit tasks.