Goal Abstraction, Goal Linkage Dependency, and Perceived Utilitarian Value of Information Systems: A Mixed-Method Study

Theory

Goals of individuals have been an area of extensive research interest, particularly in psychology (Austin & Vancouver, 1996) and consumer decision making (Gutman, 1982; Reynolds & Gutman, 1988). Goals are core factors in a number of theories, for example Maslow’s (1943) need hierarchy, Bandura’s (1986) social cognitive theory, Locke and Latham’s (1990) goal setting theory, and Carver and Scheier’s (1998) control theory. Goals are seen as immediate regulators of human behavior because they serve as frames of reference for an individual (Austin & Vancouver, 1996). Goals are desired states that represent consequences a person seeks to attain (positive consequences) or attempts to avoid (negative consequences) (Winell, 1987). As people strive to attain their desired states, they are prepared to exercise mental and physical efforts. The decision to act in a certain way is driven by the individual’s expectations of reaching the desired state (Erez & Kanfer, 1983).