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Article
Publication date: 31 March 2022

Malik Muneer Abu Afifa, Hien Vo Van and Trang Le Hoang Van

The purpose of this study is to use an extended Unified Theory of Acceptance and Use of Technology (UTAUT) model to investigate the intention to use blockchain from the…

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Abstract

Purpose

The purpose of this study is to use an extended Unified Theory of Acceptance and Use of Technology (UTAUT) model to investigate the intention to use blockchain from the accountant's point of view. The proposed model is expected to provide the necessary incentives for accountants to adopt blockchain. The authors build external constructs based on discussions of blockchain properties for accounting such as accounting information quality, job relevance and trust. In addition, the study also considers computer self-efficacy and compatibility as factors related to practitioners’ blockchain acceptance.

Design/methodology/approach

By using the developed online-questionnaire, the data is collected from the responses of 317 accountants working in listed enterprises in Vietnam. The main analyzes are performed by Smart partial least squares structural equation modeling technique to present both direct and indirect effects on the intention to use blockchain.

Findings

Experimental results provide many interesting and valuable things. First, performance and effort expectancy have a positive influence on intention to use blockchain, while social influence has a lower influence. Second, trust has a direct and positive effect on effort and performance expectancy, as well as intention to use blockchain. Quite surprisingly, accounting information quality has a positive effect on performance expectancy, while job relevance has a negative effect. Fourth, computer self-efficacy and compatibility have a positive effect on effort expectancy. It is more interesting that the intention to use blockchain has nothing to do with compatibility. The results of this study also show that performance and effort expectancy play a mediating role in the indirect effects of trust, computer self-efficacy and compatibility on intention to use blockchain.

Research limitations/implications

The study shows that accountants in Vietnam have a high intention to use blockchain. This implies that the Vietnamese Government and the professional association should design training programs or open training sessions on blockchain. Accountants can clearly understand the importance of blockchain in their work as well as the positive effect of blockchain on performance. They are consulted on how to use blockchain. They also perceive that using blockchain is not too difficult, and the acceptance of this technology will be higher. Additionally, universities should put triple-entry accounting into their teaching, so accounting students can improve their skills and knowledge relevant to blockchain to meet their career needs in the future.

Originality/value

The study proposes an extended UTAUT model with external constructs built on blockchain's effects on accounting. The model makes more sense in promoting the use of blockchain in accounting.

Details

Journal of Financial Reporting and Accounting, vol. 21 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 25 September 2019

Samar Rahi, Majeed Mustafa Othman Mansour, Mahmoud Alghizzawi and Feras Mi Alnaser

Technology acceptance, especially internet banking adoption, has become a vital issue in the business world today. The potential of this technology is enormous. The purpose of…

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Abstract

Purpose

Technology acceptance, especially internet banking adoption, has become a vital issue in the business world today. The potential of this technology is enormous. The purpose of this study is to ascertain determinants of internet banking adoption using unified theory of acceptance and use of technology (UTAUT) and electronic service (e-service) quality, which accounts for changes in user’s intention to adopt internet banking.

Design/methodology/approach

The authors collected data from customers of commercial banks using structured questionnaires. The data were collected in four weeks in the beginning of September 2017. A two-stage approach of confirmatory factor analysis (CFA) and structural equation modeling (SEM) were used for data analysis.

Findings

The results reveal that integrated UTAUT model had significant influence on user intention to adopt internet banking. Findings of the SEM indicated that approximately 80 per cent of the variance in user intention to adopt internet banking was accounted by predictors. The study schematized that assurance is the most influential factor among all other technology and service quality factors. Additionally, performance expectancy and effort expectancy were found to be positive and significant mediator variables among website design, customer service and customer’s intention to adopt internet banking.

Practical implications

It is recommended that both website designers and managers should focus on technology and service quality factors to boost the confidence of internet banking users. Importance performance matrix analysis suggested that managers should provide assurance to internet banking users, so that they could maintain a long-term relationship with internet banking services. The study calls researchers to test the integrated UTAUT model in other electronic commerce (e-commerce) domains such as online booking or online shopping websites.

Originality/value

To the best of author’s knowledge, this study is the first that extend the UTAUT model with four e-service quality dimensions, namely, website design, customer service, assurance and reliability to investigate user’s intention to adopt internet banking in developing country context of Pakistan. More importantly, the mediating role of performance expectancy and effort expectancy is examined first time within integrated UTAUT model. Furthermore, the integration of UTAUT model contributes to the advancement of internet banking acceptance and offers useful insights to researchers and policy-makers on how to enhance internet banking acceptance among customers of commercial banks.

Details

Journal of Research in Interactive Marketing, vol. 13 no. 3
Type: Research Article
ISSN: 2040-7122

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Article
Publication date: 24 October 2018

Samar Rahi and Mazuri Abd. Ghani

Understanding the main determinants of internet banking is important for banks and users. Although several prior research projects have focused on the factors that impact on…

1373

Abstract

Purpose

Understanding the main determinants of internet banking is important for banks and users. Although several prior research projects have focused on the factors that impact on adoption of technology, there is a limited empirical work which simultaneously captures technology-specific factors (PE, EE, WD, GAM) and customer-specific factors (GSC, INTRC) that help customers to adopt internet banking. Thus, the purpose of this paper is to verify how these factors influence individual behavior and motivate them to adopt new technology. The authors advance the body of knowledge on this subject by proposing moderating relationship of gamification between user’s intention to adopt and intention to recommend internet banking in social network.

Design/methodology/approach

To test the model the authors developed a quantitative study involving 398 internet users from five commercial banks. Data were collected in four weeks beginning of September 2017 from three large cities of Pakistan using convenience sampling approach. The theoretical model was tested using structural equation modeling (SEM).

Findings

The results indicate that intention to adopt internet banking is positively affected by performance expectancy, effort expectancy, website design, website characteristics and general self-confidence. Findings of SEM showed that approximately 72 percent of the variance in customer’s intention to adopt internet banking was accounted by predictors. Moderating effect of gamification suggested that the positive relationship between customer’s intention to adopt and customer’s intention to recommend internet banking will be stronger when gamification is higher. Importance performance matrix analysis (IPMA) suggested that among all other variables general self-confidence is the most important construct as it has the highest importance value in IPMA.

Practical implications

This study provides insightful guideline to practitioners, web designers and marketing professional that they should focus on both technology perspective and customer-specific factors to boost the confidence of internet banking users, while for researchers this study provides a basis for further development of technology adoption models in e-commerce domain.

Originality/value

This study contributes to the body of knowledge by adding game elements in technology perspective model and augments the e-commerce literature in the internet banking adoption context. To the date, this study is the first in its nature that investigates both technology-specific factors and customer-specific factors altogether to see the users influence toward technology adoption.

Details

The International Journal of Information and Learning Technology, vol. 36 no. 1
Type: Research Article
ISSN: 2056-4880

Keywords

Open Access
Article
Publication date: 2 April 2021

Patrick Holzmann, Christian Wankmüller, Dietfried Globocnik and Erich J. Schwarz

Mountaineering and related activities are increasingly becoming popular and are accompanied by an increase in medical incidents. Emergency operations in mountainous terrain are…

3042

Abstract

Purpose

Mountaineering and related activities are increasingly becoming popular and are accompanied by an increase in medical incidents. Emergency operations in mountainous terrain are time-critical and often pose major logistical challenges for rescuers. Drones are expected to improve the operational performance of mountain rescuers. However, they are not yet widely used in mountain rescue missions. This paper examines the determinants that drive the behavioral intention of mountain rescuers to adopt drones in rescue missions.

Design/methodology/approach

This is a behavioral study that builds upon an extended model of the unified theory of acceptance and use of technology (UTAUT) and investigates the relationship between individual attitudes, perceptions, and intentions for drone adoption. Original survey data of 146 mountain rescuers were analyzed using moderated ordinary least squares (OLS) regression analysis.

Findings

Results indicate that the behavioral intention to use drones in mountain rescue missions is driven by the expected performance gains and facilitating conditions. Favorable supporting conditions and experience with drones further moderate the relationship between performance expectancy and behavioral intention. The effects for effort expectancy, social influence, and demonstrations were not significant.

Practical implications

Rescue organizations and stakeholders are recommended to consider the identified determinants in the implementation of drones in emergency logistics. Drone manufacturers targeting mountain rescue organizations are advised to focus on operational performance, provide sufficient support and training, and promote the gathering of practical experience.

Originality/value

A tailored-model that provides first empirical results on the relevance of personal and environmental factors for the acceptance of drones in emergency logistics is presented.

Details

International Journal of Physical Distribution & Logistics Management, vol. 51 no. 4
Type: Research Article
ISSN: 0960-0035

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Article
Publication date: 12 March 2018

Pável Reyes-Mercado

This paper aims to analyse the adoption of fitness wearables by using the unified theory of acceptance and use of technology (UTAUT). The study analyses the relative weights and…

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Abstract

Purpose

This paper aims to analyse the adoption of fitness wearables by using the unified theory of acceptance and use of technology (UTAUT). The study analyses the relative weights and causal combinations of antecedent variables on use and intention to use fitness wearables.

Design/methodology/approach

The study design involves two stages: first, from the perspective of variable-oriented analysis, a structural equation model is tested using partial least squares (PLS) technique on a sample of 176 adopters and a second sample of 187 non-adopters. Second, from the perspective of case-oriented analysis, a fuzzy set qualitative comparative analysis (fsQCA) identifies causal combinations of variables that lead to use of wearables by adopters and intention to use by non-adopters.

Findings

PLS results show that performance expectancy and effort expectancy have high net effects on use and intention to use for adopters. FsQCA analysis shows that current users follow a streamlined path to adoption. High beliefs on performance expectancy and effort expectancy are the main influences of intention to use a fitness wearable for non-adopters. In contrast to adopters, non-adopters may follow a number of paths to intention to use through performance expectancy, effort expectancy or facilitating conditions. This insight was apparent only after analysing the data sets by using fsQCA.

Research limitations/implications

For sake of parsimony, this paper tested UTAUT model instead of the more complex unified theory of acceptance and use of technology 2.

Practical implications

Marketers in the fitness category can enhance use and intention to use by utilising not one but a combination of causal factors such as performance expectancy, effort expectancy and facilitating conditions. Wide societal deployment of wearables depends on performance and expectations.

Social implications

The widespread use of mobile devices depends on performance expectancy and effort expectancy. To transit to a real knowledge economy, co-creation should occur at early stages of product development so that these expectations are shared and better products be developed.

Originality/value

This paper offers a nuanced understanding of fitness wearable adoption by analysing adopters and non-adopters through variable- and case-oriented techniques. It complements the one-linear-path perspective with a number of alternative causal combinations of variables that lead to use and intention to use fitness wearables. While the causal path for adopters is unique, there are a number of causal combinations of antecedents that lead to high intention to use in potential adopters.

Details

Journal of Systems and Information Technology, vol. 20 no. 1
Type: Research Article
ISSN: 1328-7265

Keywords

Article
Publication date: 14 November 2016

Benard Engotoit, Geoffrey Mayoka Kituyi and Musa Bukoma Moya

This paper to examine the relationship between performance expectancy and behavioural intention to use mobile-based communication technologies for agricultural market information…

1086

Abstract

Purpose

This paper to examine the relationship between performance expectancy and behavioural intention to use mobile-based communication technologies for agricultural market information dissemination in Uganda.

Design/methodology/approach

A descriptive field survey method was adopted. A total of 302 commercial farmers and agribusiness traders in Eastern Uganda participated in the study from whom data were collected using self-administered questionnaires. Descriptive statistics, factor analysis, correlation and regression analyses were used in the study.

Findings

The findings reveal a significant positive relationship between performance expectancy and behavioural intentions to use mobile-based communication technologies for agricultural information access and dissemination. This implies that, commercial farmers’ behavioural intentions to use mobile-based communication technologies for agricultural market information dissemination and access will be influenced if they anticipate mobile-based communication technologies to offer greater performance in their daily transactions.

Research limitations/implications

This study was conducted in the context of resource constrained countries particularly in sub-Saharan Africa, however reflecting knowledge from other contexts. The study was conducted with a structured questionnaire being the main data collection tool, and this limited the study from collecting views outside the questions asked in the questionnaire. The variables studied could not be analysed for a long time, given that the study was cross-sectional in nature.

Practical implications

The study provides recommendations on how to further boost farmers’ behavioural intentions to use mobile-based communication technologies for agricultural information dissemination. Policy makers need to ensure that policies are put in place that encourage third party software developers and telecommunication companies to provide software products and solutions that are beneficial to the commercial farmers and can enable them complete their agricultural transactions in time.

Social implications

The study provides critical literature on the influence of performance expectancy on commercial farmers’ behavioural intentions to use mobile-based communication technologies for agricultural market information access and dissemination in resource constrained settings.

Originality/value

It is noted that farmers in Uganda are slowly progressing to newer mobile information and communication technology tools for market information access and dissemination; however, little is known as to why there is slow adoption of these mobile technologies for agricultural purposes; yet policy makers need to come up with proper strategies to encourage wide scale use of mobile technologies for agricultural market purposes.

Details

Journal of Systems and Information Technology, vol. 18 no. 4
Type: Research Article
ISSN: 1328-7265

Keywords

Article
Publication date: 19 January 2023

Manoj A. Thomas, Ramandeep Kaur Sandhu, António Oliveira and Tiago Oliveira

This research aims to gain a holistic understanding of how video conferencing (VC) apps' media characteristics influence individuals' perceptions of VC apps and, ultimately, their…

Abstract

Purpose

This research aims to gain a holistic understanding of how video conferencing (VC) apps' media characteristics influence individuals' perceptions of VC apps and, ultimately, their use and continued use in professional settings.

Design/methodology/approach

A conceptual research model is developed by integrating constructs from media synchronicity theory (MST), social presence theory and the unified theory of acceptance and use of technology (UTAUT2) model, as well as ubiquity, technicality and perceived fees. Structural equation modeling (SEM) is used to empirically test the conceptual model using data collected from 252 working professionals from the European Union.

Findings

The results reveal that while performance expectancy (PE) and facilitating conditions (FC) are fundamental to VC app use, these factors alone do not explain the use and continuing use of VC apps in the professional context. Media characteristics that include synchronicity, social presence, and ubiquity are equally crucial to professionals using VC apps. It also confirms the moderating effect of convergence on the relationship between synchronicity and PE and the moderating effect of technicality and perceived fees on the relationship between ubiquity and FC.

Originality/value

For researchers, the study offers insights into the extent to which technological and socially derived characteristics of VC apps influence the routine tasks undertaken by professionals in virtual work settings. For practitioners, recommendations pivotal to the use of VC apps are presented to promote higher acceptance and improved well-being of the professional workforce.

Details

Internet Research, vol. 33 no. 6
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 3 July 2023

Shweta Devendra Shirolkar and Rajashri Kadam

The purpose of this study is to examine the factors influencing the adoption and utilization of the online examination portal (OEP) in Indian universities. This study combines the…

Abstract

Purpose

The purpose of this study is to examine the factors influencing the adoption and utilization of the online examination portal (OEP) in Indian universities. This study combines the Unified Theory of Acceptance and Usage of Technology (UTAUT) and Task Technology Fit (TTF) to explain the user's intention to use an OEP at an Indian University.

Design/methodology/approach

This study's methodology combines UTAUT as a theoretical framework with TTF. It is conceptualized that TTF has a moderating effect on UTAUT's primary construct. The authors collected the data from 182 graduate students from an Indian university. PLS-SEM is used to identify the causal relationship between the constructs using the structural equation modeling (SEM) technique.

Findings

The findings will demonstrate the applicability of the constructs of performance expectancy, effort expectancy and facilitating conditions in influencing the usage intention and behavior of students towards OEP. The outcome will also demonstrate the moderating effect of TTF on the predictors of intention to use OEP at an Indian University.

Research limitations/implications

The sample respondents who participated in the study are students at the Indian University in Pune. The selection of samples was based on convenience sampling. Future research should be conducted at a variety of geographic locations, educational levels, undergraduate and graduate schools, as well as multiple universities. To increase the objectivity of sample selection, the probabilistic sampling method can be used to select samples. For future studies, larger sample sizes (more than 182) can be collected in order to increase the generalizability and applicability of the findings to other developing markets.

Practical implications

The study will aid Indian universities in enhancing the effectiveness of OEP. The study will also demonstrate the users' perception of the portal and their willingness to use it. It will also assist the university administration in finalizing the examination portal's implementation strategy.

Originality/value

Very few studies have been published on the factors influencing the acceptance and utilization of specific online examination systems. To address this underrepresentation, the current article investigates the factors and criteria that influence students' intent to use the OEP. The authors conceptualize the model using UTAUT as a theoretical foundation, which is absent from the published literature on the OEP. The study incorporated UTAUT and TTF to determine the impact on OEP usage and intent. In addition, the study contributes by testing the moderating effect of TTF on the UTAUT variables that influence the intention to use OEP.

Article
Publication date: 21 March 2019

Kriti Priya Gupta, Rishi Manrai and Utkarsh Goel

The purpose of this paper is to investigate the factors influencing the behavioral intention to adopt payments banks services by Indian underbanked and unbanked population.

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Abstract

Purpose

The purpose of this paper is to investigate the factors influencing the behavioral intention to adopt payments banks services by Indian underbanked and unbanked population.

Design/methodology/approach

The proposed model has assimilated factors from the Unified Theory of Acceptance and Use of Technology (UTAUT) along with perceived credibility. The factors of UTAUT include performance expectancy, effort expectancy, facilitation of conditions and social influence. Apart from testing the direct relationships of the model constructs with the behavioral intention to adopt payments banks services, the study has also explored mediating and moderating effects of certain constructs. The research model has been empirically tested using 660 responses from a field survey conducted in New Delhi – the capital city of India – by using the structured equation modeling (SEM) technique. The target respondents of the study are small businessmen and migrant laborers who are either underbanked or unbanked.

Findings

The findings of the study reveal that the model is able to explain 67.5 per cent of the variance in behavioral intention. The results indicate that all the factors are direct determinants of behavioral intention. Perceived credibility is found to be the strongest influencer of behavioral intention. The findings also indicate that perceived credibility partially mediates the relationships between “social influence and behavioral intention” and “performance expectancy and behavioral intention.” The relationship between performance expectancy and behavioral intention is also found to be moderated by facilitating conditions and effort expectancy.

Research limitations/implications

As this study is based on a convenience sample of respondents of only one city of India, this could negatively reflect on the generalizability of results across other cities. Moreover, the study has only focused on the perceptions of small businessmen and migrant laborers. This raises concerns regarding the applicability of the results for other segments of the current population that have different demographic characteristics (e.g. occupation, income, education level and technology experience). Modifying the conceptual model presented in this research to include “experience” and “age” as moderators can also be worth considering in future. Although this study has extended the UTAUT to include perceived credibility, the results of the explanatory power of the model indicate that there is still room for improvement. Therefore, including other constructs, e.g. hedonic motivation, perceived risks and trialability, could be a fruitful path forward. Future studies may also examine the factors influencing the actual use behavior of payments banks, rather than just behavioral intention.

Practical implications

The study looks forward to providing the payments banks service providers in India with suitable guidelines for effectively implementing and designing payments banks services. Specifically, the results of this study have provided clues for Indian payments banks service providers about the crucial role of perceived credibility in influencing the behavioral intention to adopt payments banks. Therefore, service providers have to initially be sure that payments banks are able to conduct financial transactions efficiently, securely and within less time, along with the availability of information required by customers to successfully use the services. Service providers should enhance customer confidence and trust by providing secure and reliable services. They should also emphasize on the positive safety measures of the payments banks during any marketing campaign rather than just creating brand awareness.

Originality/value

The study represents a substantial contribution to the existing knowledge regarding mobile payment channels in particular and technology acceptance area in general. In fact, this study presents a worthwhile direction by examining payments banks services, which, so far, have not been well evaluated in the Indian context. To the best of the authors’ knowledge, this is an early attempt toward a holistic and integrative approach to explain adoption of payments banks in India. Although prior studies have addressed mobile banking and mobile payment adoption, the strength of this research lies in combining the UTAUT constructs with perceived credibility. This is evidenced by the high explanatory power (67.5 per cent) of the research model adopted in this study.

Details

Journal of Asia Business Studies, vol. 13 no. 2
Type: Research Article
ISSN: 1558-7894

Keywords

Article
Publication date: 4 November 2020

Luca Ferri, Rosanna Spanò, Gianluca Ginesti and Grigorios Theodosopoulos

This study aims to provide an empirically informed view on the auditing profession’s readiness to embrace “disruptive” technologies. Relying on evidence from Big 4 employees in…

1950

Abstract

Purpose

This study aims to provide an empirically informed view on the auditing profession’s readiness to embrace “disruptive” technologies. Relying on evidence from Big 4 employees in Italy, this study examines the factors that motivate auditors to use blockchain technology (BT).

Design/methodology/approach

To this aim, this study uses an integrated theoretical frame merging the third version of the technology acceptance model (TAM3) and the unified theory of acceptance and use of technology (UTAUT). The analytical model is based on an application of the structural equation modelling with partial least square estimation on data gathered through a Likert-based questionnaire.

Findings

The findings reveal that the main predictors of auditors’ intention to use blockchain are performance expectancy and social influence. Moreover, auditors’ effort expectancy in relation to this technology implementation and use appears to be a reasonably reliable predictor.

Originality/value

This paper contributes an evidence-based view to the discussion on the impact of automation and disruptive information and communication technologies, on the roles of accounting and auditing professionals. It uses a novel approach to analysis by integrating TAM3 and UTAUT within its theoretical model. It complements and extends the field of studies on technology acceptance by offering fresh insights into auditors’ perceptions. Finally, the paper highlights practical implications for business leaders aiming to use the advantages of BT in audit firms.

Details

Meditari Accountancy Research, vol. 29 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

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