Executives' use of information technology: comparison of electronic mail and an accounting information system

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.