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Based on the technology acceptance model (TAM) and perceived risk theory (PRT), this study proposes a new model for exploring factors affecting citizens' intentions to use e-government in the Vietnamese context during the COVID-19 pandemic.

The current study takes the form of a case study of the Vietnam context and employs a quantitative method. An Internet-based survey was conducted in Vietnam and was completed by 441 respondents. Hypotheses were tested using a two-stage structural equation model. SPSS 22 and AMOS 20 software were used for primary data analysis.

The findings reveal that factors of TAM are still valuable in predicting citizens' intentions to use e-government services during the COVID-19 pandemic. In addition, the factor of PRT, namely, perceived risk of COVID-19 pandemic, also affects citizens' intentions to use e-government services. Attitudes toward e-government play a mediating role in the relationships between perceived usefulness, perceived risk and citizens' intentions to use e-government. Examining the predictive power of TAM and PRT factors, it can be seen that TAM factors have a higher total effect on citizens' intentions to use e-government, compared to PRT factor.

The present study demonstrates a new model for exploring factors affecting citizens' intentions to use e-government during the COVID-19 era. It explored the effectiveness of combining TAM and PRT as well as the predictive power of each factors in an integrated model aimed at predicting citizens' intentions in the emergency context like COVID-19. This study helps us improve our understanding of e-government usage and would be of particular interest to policymakers and service providers of e-system.