Understanding citizens' adoption of e-filing in developing countries: An empirical investigation
Autor: | Abdelfattah Triki, Imene Ben Yahia, Lanouar Charfeddine, Walid Chaouali |
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Rok vydání: | 2016 |
Předmět: |
Tunisia
Information Systems and Management Knowledge management Strategy and Management Context (language use) Unified theory of acceptance and use of technology Trust Developing countries Body of knowledge Behavioral expectation Management of Technology and Innovation 0502 economics and business Economics Social influence Marketing Expectancy theory business.industry 05 social sciences E-filing Variance (accounting) Computer Science Applications Conceptual framework Order (business) 050211 marketing UTAUT business 050203 business & management |
Zdroj: | The Journal of High Technology Management Research. 27:161-176 |
ISSN: | 1047-8310 |
DOI: | 10.1016/j.hitech.2016.10.006 |
Popis: | This study develops a research framework by integrating the unified theory of acceptance and use of technology's model with multi-dimensional trust in order to investigate the antecedents of behavioral expectation toward the adoption of electronic tax filing. Furthermore, it decomposes the structure of social influence and facilitating conditions into different aspects. The proposed model was estimated by enrolling 245 participants and using the SmartPLS 2.0 M3. The results reveal that performance expectancy, effort expectancy, aspects of social influences (except for descriptive norms), and multi-dimensional trust explain 84.9% of the variance in intention. The latter with the facets of facilitating conditions explain 47.7% of the variance in behavioral expectation. The present research adds to the body of knowledge by integrating key factors underlying the context of e-filing. In addition, it provides valuable practical implications for academia and policy makers in order to foster the adoption of e-filing. 2016 Elsevier Inc. Scopus |
Databáze: | OpenAIRE |
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