Based on the equity theory and needs theory, three
additional comparison referents named “equitable work
performance ful4lment”, “equitable self-development” and
“equitable relatedness ful4lment” are suggested for the
measurement of EUISS. Through the identi4cation of the
input–outcome ratio and di8erent categories of needs ful-
4lment, useful insights can be obtained for managers into
evaluating current and future IS capabilities and IS policy.
Managers can then implement more e8ective user supportive
programs to increase the ability of users. In addition,
procedures for users to exploit the advantages of IS can be
redesigned so that their actual users’ needs and expectations
can better be ful4lled