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An analysis of business’ acceptance of internet banking: an integration of e-trust to the TAM

Kaouther Ben Mansour (IHEC – Carthage, Carthage, Tunisia)

Journal of Business & Industrial Marketing

ISSN: 0885-8624

Article publication date: 3 October 2016




The purpose of this research is to provide insights into the determinants of businesses’ internet banking acceptance. It attempts to address a research need for extending the technology acceptance model (TAM) by adding contextual variables. As trust has never failed to be a significant predictor in e-commerce research, this study proposes to integrate trust into the TAM to get a better understanding of business e-banking adoption.


A research model reflecting the effect of e-trust dimensions on TAM constructs is proposed. Based on relevant literature, a questionnaire was designed and administrated to 102 business managers through a Web survey. A structural modelling analysis was applied.


The results confirm the dimensions and relations of the TAM. Moreover, two main trust dimensions – integrity and credibility – positively influence perceived usefulness and exert both a direct and an indirect positive effect on attitude towards business’ internet banking adoption and behavioural intention.

Practical implications

The managerial implications of the study are that Tunisian banks should consider influencing internet banking behaviour not only by developing ease of use and usefulness beliefs, but also by promoting professional credibility and integrity. They should, also, try to attract business users by focusing on and communicating the integrity and the credibility of the bank and highlight the ways in which these concerns have been ensured.


This study supplies the valuable integration of trust to the TAM. It reveals that extended TAM could be used to provide a solid theoretical foundation of business’ acceptance of internet banking. In this study, trust construct is measured through a multidimensional scale including four dimensions (benevolence, credibility, integrity and orientation to resolve problems). Moreover, this study focused on an emergent country, Tunisia, whereas most studies in the literature concentrate on research cases of developed countries.



Ben Mansour, K. (2016), "An analysis of business’ acceptance of internet banking: an integration of e-trust to the TAM", Journal of Business & Industrial Marketing, Vol. 31 No. 8, pp. 982-994.



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Copyright © 2016, Emerald Group Publishing Limited

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