Executives’ use of Information Technology: Comparison of Electronic Mail and an Accounting Information System
研究一家大型电信公司的高管为何使用电子邮件而不使用会计信息系统，基于高管感知和多种理论（如媒体丰富度理论、社会互动理论）给出综合解释，强调媒体风格和结构化理论的作用。
The use of electronic mail and the non-use of an accounting information system (IS) by a group of executives at a major telecommunications company provided the opportunity of exploring the reasons why executives use information technology (IT). The paper draws on qualitative and quantitative research data to give a holistic and integrative explanation. This is based on the perceptions of executives and is interpreted through a wide range of prior research which incorporates media richness theory, social interaction theories and technology acceptance modelling. The case study draws particular attention to the concept of media style. Structuration theory is used to draw together the several factors which are to be found in the existing literature and in the case study. Individual action and structure interacted to create the changing conditions which typify the context for executive use of IT at the case study site. The structure comprises IT itself, task and social and technological factors.