The value perspective to technology adoption has many advantages. They include identifying user benefits beyond perceived usefulness and perceived enjoyment and user costs beyond effort expectancy (inverse of ease of use). However, although traditionally benefits and sacrifices (costs) are considered to be the two dimensions of value, we suggest that a third dimension of user needs is missing in these conceptualizations. The value perception of users depends not only on the benefits provided versus costs incurred but also on the needs profile of the users. This tripartite conceptual of value is useful in providing deeper insights into technology adoption.
Kakar, Ashish and Kakar, Adarsh Kumar, "GTTA3: An Extension of the General Theory of Technology Adoption" (2019). SAIS 2019 Proceedings. 38.