Finansal Raporlama Kullanıcılarında Kullanım Deneyimi, Kalite, Aşırı Bilgi Yükü ve Fayda İlişkisi

Öz

Bu çalışmada finansal rapor kullanıcılarının kullanım deneyimi, algıladıkları finansal raporlama kalitesi, algıladıkları aşırı bilgi yükü ve finansal raporların algılanan faydası arasındaki ilişkiler incelenmiştir. Araştırma kapsamında bankacılık ve yatırım sektörlerinde çalışan 135 finansal rapor kullanıcısından anket yoluyla veri toplanmış ve yapısal eşitlik modellemesi ile analiz edilmiştir. Bulgular, aşırı bilgi yükü algısının finansal raporların faydalı olma düzeyini olumsuz etkilediğini, buna karşın algılanan raporlama kalitesinin raporların faydasını artırdığını göstermektedir. Ayrıca, deneyimli kullanıcıların, raporların kalitesini daha yüksek algıladığı ve raporlardan sağladığı faydanın daha yüksek olduğu yönünde bulgular elde edilmiştir. Ancak, kullanım deneyiminin aşırı bilgi yükü algısını doğrudan anlamlı düzeyde etkilemediği görülmüştür.

Anahtar Kelimeler

• deneyim
• bilgi yükü
• kalite
• fayda

The Relationship Between Experience, Quality, Information Overload and Usefulness in Financial Reporting Users

Öz

This study examines the relationships between financial statement users’ experience, perceived reporting quality, perceived information overload, and the perceived usefulness of financial reports. Survey data were collected from 135 professionals working in banking and investment institutions and analyzed using structural equation modeling. The findings indicate that perceived information overload reduces the usefulness of the reports, while perceived reporting quality enhances it. More experienced users tend to perceive higher reporting quality and derive greater benefit from the reports. However, user experience does not have a direct significant effect on perceived information overload.

Anahtar Kelimeler

• experience
• information overload
• quality
• usefulness

Kaynakça

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