scholarly journals Factors influencing the usage of XBRL tools

2021 ◽  
pp. 1345-1356 ◽  
Author(s):  
Badi Salem Rawashdeh ◽  
Awni Rawashdeh
Keyword(s):  
Direct Effect ◽  
Financial Reporting ◽  
Structural Equation ◽  
Online Survey ◽  
Behavioural Intention ◽  
Intention To Use ◽  
Performance Expectancy ◽  
Factors Influencing ◽  
Effort Expectancy ◽  
And Performance

This study established and empirically validated a model for predicting factors influencing users' behavioural intentions for using XBRL tools. This study explored the behavioural intention of using XBRL tools from the point of view of users by applying the UTAUT model with the addition of trust and satisfaction. An online survey was conducted by using the modified study model to comply with the research objectives. An online survey of 267 respondents obtained and analysed using structural equation modelling (SEM) and IBM SPSS AMOS. The findings show that trust and satisfaction influenced behavioural intent significantly and positively. In turn, the effort expectancy and performance expectancy had a significant impact on satisfaction. The results showed that in the presence of satisfaction there was no direct effect of effort expectancy and performance expectancy on the behavioural intention to use XBRL tools and the emergence of a direct effect of confidence on the behavioural intention to use XBRL tools. The findings correspond with the previous studies and provide a practical reference for XBRL tool developers and decision-makers involved in developing and using XBRL tools for tagging and analysing financial reporting.

scholarly journals FACTORS INFLUENCING REPURCHASE INTENTION IN ONLINE SHOPPING CONTEXT: THE MEDIATING ROLE OF SATISFACTION

2018 ◽  
Vol 2 (1) ◽  
pp. 29-43
Author(s):  
Xin Jean Lim ◽  
Eugene Cheng-Xi Aw ◽  
Kenny Guan-Cheng Teoh
Keyword(s):  
Structural Equation ◽  
Online Shopping ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Future Research ◽  
Repurchase Intention ◽  
Performance Expectancy ◽  
Factors Influencing ◽  
Effort Expectancy

This study investigates the factors influencing repurchase intention in online shopping context.Self-efficacy and trust were integrated with Unified Theory of Acceptance and Use of Technology (UTAUT) components, namely performance expectancy and effort expectancy in explaining online repurchase intention. It was hypothesized that performance expectancy, effort expectancy, self-efficacy, and trust influence satisfaction and online repurchase intention. Satisfaction was posited to mediate the relationships between the proposed antecedents and online repurchase intention. 211 use able responses were collected through purposive sampling method and the data was analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM). All proposed hypotheses were supported except the effects of effort expectancy and performance expectancy on online repurchase intention. All mediating effects of satisfaction proposed were found to be significant. Based on the findings, implications and future research directions were discussed.

scholarly journals An Empirical Study of S-commerce Adoption on WeChat Platform

2020 ◽  
Vol 5 (3) ◽  
pp. 80
Author(s):  
Mei Ge ◽  
Zhongping Deng ◽  
Jing He
Keyword(s):  
Empirical Study ◽  
Behavioral Intention ◽  
Online Survey ◽  
Theoretical Models ◽  
Utaut Model ◽  
Performance Expectancy ◽  
Proposed Model ◽  
Effort Expectancy ◽  
Pls Analysis ◽  
And Performance

<p>The purpose of this paper is empirically to examine two theoretical models in the context of social electronic commerce (s-commerce). The study tries to extend TAM and UTAUT model with trust to explain consumer behavior in the acceptance of s-commerce on WeChat platform which is the Chinese largest social platform. Through an online survey, 501 valid respondents were collected. A Partial Least Squares (PLS) analysis was used to conduct the proposed model and hypothesis testing with TAM and UTAUT models. The results revealed that trust is the most significant factor affecting behavioral intention and the second significant factor is effort expectancy, then social influence and performance expectancy. The integration of trust factor into the UTAUT model best interprets the adoption of s-commerce among the pure TAM and UTAUT models and extended models with trust. It will provide guidance for marketers and professionals, especially in China.</p>

Factors influencing the young physicians’ intention to use Internet of Things (IoT) services in healthcare

2021 ◽  
pp. 026666692110641
Author(s):  
Najmul Hasan ◽  
Yukun Bao ◽  
Shah Jahan Miah ◽  
Alex Fenton
Keyword(s):  
Internet Of Things ◽  
Empirical Study ◽  
Structural Equation ◽  
Healthcare Services ◽  
Integrated Model ◽  
Behavioural Intention ◽  
Relative Advantage ◽  
Intention To Use ◽  
Factors Influencing ◽  
Young Physicians

The Internet of Things (IoT) enabled technologies to have proliferated due to their abilities to capture and exchange quality information. This empirical study aims to investigate the factors influencing the intention to use IoT services in healthcare by young physicians. An integrated model based on the theory of planned behaviour (TPB) and diffusion of innovations (DOI) theories are drawn upon and analyzed through a Structural Equation Modelling (SEM) with importance-performance map analysis (IPMA). Data were collected through a structured survey questionnaire. The results indicated that behavioural intention to use IoT in healthcare services vastly affected by the attitude and value co-creation. Attitude was found to be a principal determinant followed by the relative advantage towards behavioural intention to use IoT services. The novelty of this empirical study is that the proposed integrated model provides a meaningful application of the young physicians’ intention to use IoT in healthcare in developing countries.

The Factors Influencing Taxpayers' Acceptance of E-Taxation System

2015 ◽  
pp. 105-121
Author(s):  
Adnan Gercek ◽  
Tolga Demirbas ◽  
Filiz Giray ◽  
Ayse Oguzlar ◽  
Mehmet Yuce
Keyword(s):  
Perceived Risk ◽  
Structural Equation ◽  
Model Performance ◽  
Equation Modeling ◽  
Intention To Use ◽  
Government Services ◽  
Performance Expectancy ◽  
Effort Expectancy ◽  
Facilitating Conditions ◽  
Taxation System

E-taxation is one of the most popular e-government services. Most countries are focused on implementing an e-taxation system. The success of an e-taxation system depends on the taxpayers' acceptance of it. The taxpayers' intention to use an e-taxation system is determined by various factors. This chapter, based on empirical data collected from a survey of 505 respondents in Turkey, seeks to identify the factors that influence the taxpayers' acceptance of e-taxation system. It test various constructs of the UTAUT model – performance expectancy, trust perception, perceived risk, effort expectancy and facilitating conditions – on Turkish taxpayers' intention to use the e-taxation system. Structural equation modeling is used to analyze the effects of these variables on intention to use. The results indicate that performance expectancy and perceived risk have a significant impact on behavioral intention and that effort expectancy and facilitating conditions have a significant impact on intention to use.

A two-stage structural equation modeling-neural network approach for understanding and predicting the determinants of m-government service adoption

2019 ◽  
Vol 21 (4) ◽  
pp. 419-438 ◽  
Author(s):  
Shamim Talukder ◽  
Raymond Chiong ◽  
Sandeep Dhakal ◽  
Golam Sorwar ◽  
Yukun Bao
Keyword(s):  
Neural Network ◽  
Structural Equation ◽  
Equation Modeling ◽  
Intention To Use ◽  
Government Service ◽  
Content Type ◽  
Service Adoption ◽  
Government Services ◽  
Performance Expectancy ◽  
And Performance

Purpose Despite the widespread use of mobile government (m-government) services in developed countries, the adoption and acceptance of m-government services among citizens in developing countries is relatively low. The purpose of this study is to explore the most critical determinants of acceptance and use of m-government services in a developing country context. Design/methodology/approach The unified theory of acceptance and use of technology (UTAUT) extended with perceived mobility and mobile communication services (MCS) was used as the theoretical framework. Data was collected from 216 m-government users across Bangladesh and analyzed in two stages. First, structural equation modeling (SEM) was used to identify significant determinants affecting users' acceptance of m-government services. In the second stage, a neural network model was used to validate SEM results and determine the relative importance of the determinants of acceptance of m-government services. Findings The results show that facilitating conditions and performance expectancy are the two important precedents of behavioral intention to use m-government services, and performance expectancy mediates the relationship between MCS, mobility and the intention to use m-government services. Research limitations/implications Academically, this study extended and validated the underlying concept of UTAUT to capture the adoption behavior of individuals in a different cultural context. In particular, MCS might be the most critical antecedent towards mobile application studies. From a practical perspective, this study may provide valuable guidelines to government policymakers and system developers towards the development and effective implementation of m-government systems. Originality/value This study has contributed to the existing, but limited, literature on m-government service adoption in the context of a developing country. The predictive modeling approach is an innovative approach in the field of technology adoption.

scholarly journals Examining factors that effect on the acceptance of mobile commerce in Malaysia based on revised UTAUT

2020 ◽  
Vol 20 (3) ◽  
pp. 1173
Author(s):  
Mohammed A. Sabri Alrawi ◽  
Ganthan Narayana Samy ◽  
Rasimah Che Mohd Yusoff ◽  
Bharanidharan Shanmugam ◽  
Rajasekaran Lakshmiganthan ◽  
...  
Keyword(s):  
Structural Equation ◽  
Mobile Commerce ◽  
Behavioural Intention ◽  
Future Research ◽  
Intention To Use ◽  
Factors Affecting ◽  
Moderating Variables ◽  
Perceived Trust ◽  
Performance Expectancy ◽  
Use Of Technology

<p>This <span>study presents an amended unified theory of acceptance and use of technology (UTAUT) which explores key factors affecting Malaysian consumers ' willingness to accept mobile-commerce. A questionnaire survey has been used to collect information from 400 Malaysian smartphone users using a random stratified sample and analyzed using structural equation modelling (SEM); with the use of Smart PLS 3.0. Results show that acceptance and use of mobile-commerce services can also be predicted by the behavioural intentions of users, whose performance expectancy, efforts expectations, social effects, mobility, personal innovations and perceived trust are significantly affected. From these variables, perceived trust is the most significant determinant that directly affects behavioural intention to use mobile-commerce services in Malaysia. It is then followed by mobility, personal innovation, social influence, performance expectancy then effect expectancy. Facilitating Conditions and moderating variables such as gender, age, education, income, marital status, experience and payment have no significant effect on Behavioral Intention to use mobile-commerce services in Malaysia. In conclusion, this study shows that behavioural intention and the use of mobile commerce services in Malaysia have a direct effect. The study will help dealers to avoid spending thousands of dollars on investments that have little impact on whether the customer is embracing and using mobile-commerce. The study also provides quantified indicators and offers a framework for the understanding of the Malaysia mobile-commerce system. The report concludes with a study of the effects of the research findings and provides recommendations for future research.</span></p>

scholarly journals Behavioural intention to use accounting application: perceived ease of use as mediating variable

2021 ◽  
Vol 7 (4) ◽  
pp. 211-218
Author(s):  
Desi Ilona ◽  
Zaitul
Keyword(s):  
Technology Acceptance ◽  
Structural Equation ◽  
Theoretical Implication ◽  
Equation Model ◽  
Ease Of Use ◽  
External Factors ◽  
Intention To Use ◽  
Perceived Ease Of Use ◽  
Performance Expectancy ◽  
Effort Expectancy

This study investigates the role of perceived ease of use as an intervening variable between two external factors from the technology acceptance model (TAM) and Accounting application (MYOB) usage intention. This paper broadened TAM by enhancing external factors: performance expectancy and effort expectancy. Seventy-nine accounting students responded in this study. Employing Structural Equation Model (SEM-PLS) concludes that perceived ease of use fully intercedes the connection between effort expectancy and MYOB usage intention. Besides, perceived ease of use also intervenes the association between performance expectancy and intention to use MYOB accounting application. However, the type of mediation is complimentary mediation. The practical and theoretical implication is discussing in this paper.

Citizens' E-Government Services Adoption

2014 ◽  
Vol 1 (2) ◽  
pp. 80-96 ◽  
Author(s):  
Wadie Nasri
Keyword(s):  
Structural Equation ◽  
Policy Decision ◽  
Equation Modeling ◽  
Government Services ◽  
Performance Expectancy ◽  
Use Of Technology ◽  
Modeling Analysis ◽  
Proposed Model ◽  
Effort Expectancy ◽  
And Performance

This study investigates the factors that influencing citizens' intention to use e-government services and its causal relationships using the Unified Theory of Acceptance and Use of Technology model (UTAUT). Data relating to the constructs were collected from 150 respondents but only 85 responses were received and subjected to Structural Equation Modeling analysis (SEM). The proposed model fits the data well. The findings reveal that facilitating condition, social influence, attitude, effort expectancy and performance expectancy determine citizens' intention towards e-government services. Additionally, attitude is predicted jointly by effort expectancy and performance expectancy. This study would help government policy decision makers to increase the adoption of e-government services in Tunisia country.

scholarly journals Factors influencing behavioural intention to use MOOCs

2021 ◽  
Vol 13 (2) ◽  
pp. 83-95
Author(s):  
Bilal Khalid ◽  
Marcin Lis ◽  
Wornchanok Chaiyasoonthorn ◽  
Singha Chaveesuk
Keyword(s):  
Absorptive Capacity ◽  
Structural Equation ◽  
Online Courses ◽  
New Technology ◽  
Behavioural Intention ◽  
Primary Data ◽  
Intention To Use ◽  
Factors Influencing ◽  
Learning Programs ◽  
Facilitating Conditions

Abstract This analysis aimed to investigate the factors influencing the behavioural intention to use Massive Open Online Courses (MOOCs) in Thailand and Pakistan. The study was geared towards exploring the MOOCs, a relatively new technology platform allowing the spread of education and learning in various areas and fields and surpassing traditional online courses. The study adopted the UTAUT model with additional two variables of perceived autonomy and absorptive capacity. A quantitative method was applied using primary data collected from a sample of 490 and 513 respondents from Thailand and Pakistan, respectively. The sample size was composed of students in institutions of higher learning who were aware of MOOCs or intended to use them in their studies. The analysis was conducted using the Confirmatory Factor Analysis (CFA) and multi-group structural equation modelling (SEM). The study found that four variables (social influence, absorptive capacity, facilitating conditions and perceived autonomy) significantly influence the student intention to use MOOCs in Thailand and Pakistan. However, two variables (performance expectancy and effort expectancy) did not influence the student intention to use MOOCs in Thailand and Pakistan. The results indicated that the findings between the two countries were invariant. This study extended the model by Venkatesh et al. (2003), including two additional variables, the perceived autonomy and absorptive capacity. The study indicated various aspects related to the response of students using MOOCs. This study is especially beneficial during the COVID-19 pandemic for determining factors that officials of higher institutions of learning should consider when implementing MOOCs and associated online learning programs to deliver quality education to students.

Evaluating the Effects of Facilitating Conditions and Usage Experience on Mobile Payment

2021 ◽  
Vol 13 (4) ◽  
pp. 88-106
Author(s):  
Ling Long Tsai
Keyword(s):  
Online Survey ◽  
Mobile Payment ◽  
Research Model ◽  
Performance Expectancy ◽  
Use Of Technology ◽  
Effort Expectancy ◽  
And Performance ◽  
Facilitating Conditions ◽  
Major Factors ◽  
The Relationship

The following research attempts to investigate the determinants influencing consumers' intention to adopt mobile payment (MP). The research model was adapted based on three constructs from the unified theory of acceptance and use of technology (UTAUT), including performance expectancy, effort expectancy, and facilitating conditions in the research model. In addition, usage experience was also added to the model to test for moderating effect. An online survey conducted through Taiwanese chat rooms resulted in 348 valid responses, which were analyzed using Smart PLS. Results indicated that (1) effort expectancy, performance expectancy, and facilitating conditions were three major factors influencing intention to use mobile payment; (2) facilitating conditions played a significant role in impacting effort expectancy and performance expectancy; (3) usage experience positively moderated the relationship between facilitating conditions and performance expectancy; and (4) usage experience also positively moderated the relationship between facilitating conditions and effort expectancy.

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