• The individual capabilities of users and their participation in the design of AISs.
Among the characteristics influencing the effectiveness of the IS, flexibility,
functionality, user-friendliness and level of effort needed to implement the
system are those primarily related to the individual attitudes and knowledge of
users, i.e. to their capabilities. Furthermore, the involvement of users in the
design of AISs is deemed to be a factor having an influence on the successful
design and implementation of new ISs. Users’ participation helps them to accept
change, by increasing the consensus of the organizational members and
reducing the risk of dissonance between IS functions and organizational structure.
The benefits of users’ participation on management accounting system
performance seems to be more consistent when task uncertainty is higher [8].