Goal abstraction, goal linkage dependency, and perceived utilitarian value of information systems: a mixed-method study

Prior research has shown that the utilitarian value of an information system influences user acceptance because of the way the system helps to achieve certain user goals. It is less recognized in the literature that users have multiple goals that influence a user’s perception regarding the information system’s utilitarian value. This paper extends this body of knowledge by incorporating different types of goals into a theoretical framework. Building on means-end chain theory, two goal characteristics are identified, goal abstraction and goal linkage dependency, that both exert an influence on the utilitarian value of an information system. Findings from a qualitative and a quantitative study indicate that perceived utilitarian value changes as goal abstraction increases, and that goal linkage dependency influences the similarity of perceived utilitarian values across goals. Implications are important because they provide insight into potentially contradicting user evaluations of information systems.