Search results

1 – 10 of over 1000
Article
Publication date: 29 April 2014

Nurmazilah Mahzan and Andy Lymer

The use of computer-assisted audit techniques and tools (CAATTs) is a part of many professionally recommended audit procedures. This paper aims to argue that obtaining a…

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Abstract

Purpose

The use of computer-assisted audit techniques and tools (CAATTs) is a part of many professionally recommended audit procedures. This paper aims to argue that obtaining a better understanding of the factors underlying successful CAATTs adoptions would be helpful to aid wider development of these technologies in internal audit functions.

Design/methodology/approach

To help develop the understanding of the factors that lead to successful adoption of GAS, this paper uses current theories that are seeking to better explain the various elements that constitute IT adoption processes. In particular, it makes use the “Unified Theory of Acceptance and Use of Technology” (UTAUT). UTAUT is used to structure the analysis of ten semi-structured, qualitative, interviews of key decision-makers in adoptions of CAATTS in internal audit functions in exploring the key factors that drove the successful adoption of these IT technologies. The most widely used CAATTs tools available to internal auditors is currently GAS. This study specifically focuses on GAS tools.

Findings

This paper explores the successful adoption of GAS in ten cases to draw out the general factors that appear to be essential elements that lead to successful adoptions. From this basis, the paper proposes an initial model, built on existing theories of IT adoption more generally, as a theoretical basis for GAS adoption by decision-makers in an internal audit setting to better understand what may be essential factors to their adoption decisions to be likewise successful. Results suggest that two constructs from UTAUT (performance expectancy and facilitating conditions) appear to be particularly important factors influencing successful adoptions of GAS in this domain. However, the UTAUT constructs of social influence and effort expectancy are not found by this study to be as important in this specific IT adoption domain. UTAUT also proposes four moderating factors that influence the constructs. This paper explores two of these moderators – experience and voluntariness – and shows that both are keys to the constructs application to this domain.

Originality/value

The paper examines the motivation for CAATTs adoption by internal auditors using the UTAUT framework commonly used in information system research but not so to date in this domain where there is professional guidance suggesting wider use of technology should be made compared to actual usage.

Details

Managerial Auditing Journal, vol. 29 no. 4
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 12 January 2021

Lobel Trong Thuy Tran and Phuong Thanh Nguyen

Given the growing importance of blockchain technology (BT), the authors use the unified theory of acceptance and use of technology (UTAUT), which posits that BT adoption…

Abstract

Purpose

Given the growing importance of blockchain technology (BT), the authors use the unified theory of acceptance and use of technology (UTAUT), which posits that BT adoption intention depends on the complementarity between UTAUT and blockchain transparency (BTRAN) and examine it in a new setting: the boundary condition of perceived helpfulness.

Design/methodology/approach

The authors review the major conceptual literature on both UTAUT and BT to identify their principal common factors. They examine the complementarity between UTAUT and BTRAN and further test the moderating effect of perceived helpfulness. The authors used the PLS technique for data analysis because this technique can test the direct and interaction effects.

Findings

The complementarity between UTAUT and BTRAN strongly affects BT adoption intention. The authors further show that perceived helpfulness moderates the relationship between adoption intention and usage behavior. At high levels of perceived helpfulness, usage behavior increases rapidly with adoption intention.

Originality/value

The results indicate that UTAUT is a valuable theory to identify the determinants of adoption intention, confirming its robustness in blockchain-enabled supply chain management. The combination of UTAUT and BTRAN can contribute a plausible approach to the strategy literature: the complementarity effect might create more benefits than adopting a single practice.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 33 no. 7
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 13 April 2015

Michael D Williams, Nripendra P Rana and Yogesh K Dwivedi

– The purpose of this paper is to perform a systematic review of articles that have used the unified theory of acceptance and use of technology (UTAUT).

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Abstract

Purpose

The purpose of this paper is to perform a systematic review of articles that have used the unified theory of acceptance and use of technology (UTAUT).

Design/methodology/approach

The results produced in this research are based on the literature analysis of 174 existing articles on the UTAUT model. This has been performed by collecting data including demographic details, methodological details, limitations, and significance of relationships between the constructs from the available articles based on the UTAUT.

Findings

The findings indicated that general purpose systems and specialized business systems were examined in the majority of the articles using the UTAUT. The analysis also indicated that cross-sectional approach, survey methods, and structural equation modelling analysis techniques were the most explored research methodologies whereas SPSS was found to be the largely used analysis tools. Moreover, the weight analysis of independent variables indicates that variables such as performance expectancy and behavioural intention qualified for the best predictor category. Moreover, the analysis also suggested that single subject or biased sample as the most explored limitation across all studies.

Research limitations/implications

The search activities were centered on occurrences of keywords to avoid tracing a large number of publications where these keywords might have been used as casual words in the main text. However, we acknowledge that there may be a number of studies, which lack keywords in the title, but still focus upon UTAUT in some form.

Originality/value

This is the first research of its type which has extensively examined the literature on the UTAUT and provided the researchers with the accumulative knowledge about the model.

Details

Journal of Enterprise Information Management, vol. 28 no. 3
Type: Research Article
ISSN: 1741-0398

Keywords

Article
Publication date: 10 February 2022

Kanokkarn Snae Namahoot and Viphasiri Jantasri

The purpose of this paper is to propose a model that examines the relationships among the five dimensions of the unified theory of acceptance and use of technology (UTAUT

Abstract

Purpose

The purpose of this paper is to propose a model that examines the relationships among the five dimensions of the unified theory of acceptance and use of technology (UTAUT) toward the overall behavioral intentions (BIs); to use cashless payment systems in Thailand, which are practically based on the basic models and theories of consumer behavior such as the theory of reasoned action (TRA), theory of planned behavior (TPB) and technology acceptance model (TAM); and to explain the indirect effects between UTAUT and BIs to use cashless payment systems mediating by perceived risk and trust.

Design/methodology/approach

A total of 708 respondents, who have had an experience with a cashless payment system in Thailand, were selected using a stage sampling method. The data obtained from the participants were analyzed using a structural equation modelling approach.

Findings

The results of this paper reveal that UTAUT model, perceived risk and trust have all significant influences on BIs to use a cashless payment system. This suggests that consumers in Thailand adopt to specific financial technological innovation if they perceive that the risk is low and they can trust the system, especially if it is associated with a reliable online banking network.

Originality/value

The basic understanding of the UTAUT model that influences BIs to use cashless payment systems has been the focus of this current paper. This paper empirically examined the overall direct and indirect influences of UTAUT model and perceived risk, trust and BI to use. This current paper also expands the UTAUT theory by exploring several dimensions (i.e. performance expectancy, effort expectancy and social influence). Research findings reveal that effort expectancy can reduce perceived risk and increase trust in Thailand's cashless payment systems. This can generate more customer interest and engagement, as well as provide insights into customers' intentions in using a cashless payment system.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 1 November 2021

Debarun Chakraborty, Ganesh Dash, Kip Kiefer and Shakti Bodh Bhatnagar

This study aims to extend existing theories and fills research gaps regarding the acceptance and use of new technologies by consumers by exploring the adoption of app-cab…

Abstract

Purpose

This study aims to extend existing theories and fills research gaps regarding the acceptance and use of new technologies by consumers by exploring the adoption of app-cab services in India. Through the application and comparison of a unified theory of acceptance and use of technology (UTAUT) and UTAUT 2/expanded-UTAUT (E-UTAUT) models, this paper empirically tests the relationships between important constructs related to technology adoption, acceptance and utilization in India’s emerging economy.

Design/methodology/approach

In total, 612 responses to a questionnaire of active and regular users of app-cab services in India are examined. Path analysis and structural equation modeling presents interesting findings indicating that the expanded models have huge implications for the Indian app-cab industry.

Findings

This paper finds that the UTAUT 2/E-UTAUT models are a good fit for consumers and their behavior toward technology-based services. In particular, this study, one of the first of its kind, examines consumer acceptance and use behavior and identifies the factors that influence customer behavior with regard to new technology (app-cab services) in an emerging economy (India). Theoretical and practical implications are discussed.

Originality/value

Very few studies are available on app-cab adoption in emerging economies.

Details

foresight, vol. 24 no. 6
Type: Research Article
ISSN: 1463-6689

Keywords

Article
Publication date: 22 August 2007

E. AbuShanab and J.M. Pearson

The purpose of this research is to investigate the key determinants of the adoption of internet banking in Jordan. The paper also attempts to validate the appropriateness…

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Abstract

Purpose

The purpose of this research is to investigate the key determinants of the adoption of internet banking in Jordan. The paper also attempts to validate the appropriateness of the Unified Theory of Acceptance and Use of Technology (UTAUT) within the context of internet banking.

Design/methodology/approach

A questionnaire was developed based on previous work in the areas of technology acceptance and internet banking. The questionnaire was distributed through three banks in Jordan to customers as they enter each bank's main office. Multiple regressions were utilized to evaluate the collected data.

Findings

The results of this study indicate that UTAUT provides a good foundation for future technology acceptance research. The three main predictors relevant to this study (performance expectancy, effort expectancy, and social influence) were significant and explained a significant amount of the variance in predicting a customer's intention to adopt internet banking. The results also indicate that gender moderated the relationships between the three independent variables and the dependent variable (behavioral intention).

Research limitations/implications

This study did not follow‐up with respondents to determine if they actually adopted internet banking. Therefore, the results do not measure actual adoption.

Originality/value

This study is one of the first to utilize the Unified Theory of Acceptance and Use of Technology (UTAUT) to the technology acceptance domain. It also provides a broader view of the technology acceptance decision in that the study took place in a non‐English speaking culture (Arabic – Jordan).

Details

Journal of Systems and Information Technology, vol. 9 no. 1
Type: Research Article
ISSN: 1328-7265

Keywords

Article
Publication date: 27 August 2019

Aygul Donmez-Turan

Technology acceptance is an incremental approach that has developed over the years. Taking technology acceptance or adoption literature into consideration, the paper aims…

1167

Abstract

Purpose

Technology acceptance is an incremental approach that has developed over the years. Taking technology acceptance or adoption literature into consideration, the paper aims to investigate the mediating role of adoption readiness, constructed on the basis of the unified theory of acceptance and use of technology (UTAUT), on the relationship between user resistance as well as user anxiety and attitude toward using a system.

Design/methodology/approach

In consideration of previous studies, the public personnel’s adaptation of electronic document management systems is within the scope of the present research. Gathering data from 262 administrative personnel working in a public university, explanatory and second-order confirmatory factor analyses were done for the UTAUT scale. In addition, reliability and construct validity were tested for each scale; UTAUT, user resistance, user anxiety and attitude toward using. Relationships among variables of the research were controlled by the measurement model and then the structural model was tested.

Findings

Confirming previous research, the scales of UTAUT, user resistance, user anxiety and attitude toward using were found to have acceptable reliability and internal consistency. In addition, the implications of the paper showed user resistance influenced attitude toward using indirectly, by affecting adoption readiness. It also indicated that adoption readiness fully mediated the relationship between user anxiety and attitude toward using.

Originality/value

Negative behavioral antecedents of UTAUT are the focus of the paper. Reducing the negative effects of resistance as well as anxiety of individuals on their attitudes using a system is emphasized in the technology acceptance literature. Furthermore, defining each dimension of UTAUT as a single construct, adoption readiness, and proving the intervening role of adoption readiness between user resistance, as well as anxiety, on the attitude toward using a system are contributions to the literature.

Open Access
Article
Publication date: 22 November 2022

Ahmed Taher Esawe

This study aims to investigate the factors that influence behavioral intention (BI) and usage of e-wallets by extending the unified theory of acceptance and use of…

Abstract

Purpose

This study aims to investigate the factors that influence behavioral intention (BI) and usage of e-wallets by extending the unified theory of acceptance and use of technology (UTAUT) with constructs, namely, mobile self-efficacy, perceived enjoyment and satisfaction.

Design/methodology/approach

This quantitative study used partial least squares structural equation modeling on a sample of 576 mobile e-wallet users surveyed online.

Findings

The key findings indicate that the model can explain 58.8% of the variance in behavioral intention and 53.8% in usage. Moreover, mobile self-efficacy has a significant influence on perceived enjoyment. Perceived enjoyment significantly affects satisfaction, effort expectancy and performance expectancy. Furthermore, effort expectancy significantly influences customer satisfaction in contrast to performance expectancy. In addition, although performance expectancy, social influence and satisfaction significantly impact consumers’ behavioral intention, effort expectancy and facilitating conditions condition have an insignificant influence on consumers’ behavioral intention. E-wallet stakeholders can use the findings of this study to make strategic decisions regarding the e-wallet ecosystem.

Originality/value

Although previous studies have independently addressed the impact of mobile self-efficacy, perceived enjoyment and satisfaction on consumers’ behavioral intention and usage behavior, the expanded framework with the possible relationships proposed in this study has never been adequately studied in previous research in the context of e-wallets in developing countries based on an empirical analysis. This study represents one of the first attempts to improve the UTAUT by empirically analyzing these relationships.

Propósito

Este estudio tiene como objetivo investigar los factores que influyen en la intención de comportamiento y el uso de los monederos electrónicos mediante la ampliación de la teoría unificada de aceptación y uso de la tecnología (UTAUT) con los constructos de autoeficacia móvil, disfrute percibido y satisfacción.

Metodología

Este estudio cuantitativo utilizó un modelo de ecuaciones estructurales de mínimos cuadrados parciales (PLS-SEM) sobre una muestra de 576 usuarios de monederos electrónicos móviles encuestados en línea.

Resultados

Los principales resultados indican que el modelo puede explicar el 58,8% de la varianza en la intención de comportamiento y el 53,8% en el uso. Además, la autoeficacia en el uso del móvil influye significativamente en el disfrute percibido. El disfrute percibido afecta significativamente a la satisfacción, la expectativa de esfuerzo y la expectativa de rendimiento. Además, la expectativa de esfuerzo influye significativamente en la satisfacción del cliente, en contraste con la expectativa de rendimiento. Además, aunque la expectativa de rendimiento, la influencia social y la satisfacción influyen significativamente en la intención de comportamiento de los consumidores, la expectativa de esfuerzo y la condición de condiciones facilitadoras tienen una influencia insignificante en la intención de comportamiento de los consumidores. Las partes interesadas en los monederos electrónicos pueden utilizar las conclusiones de este estudio para tomar decisiones estratégicas en relación con el ecosistema de los monederos electrónicos.

Originalidad

Aunque estudios anteriores han abordado de forma independiente el impacto de la autoeficacia móvil, el disfrute percibido y la satisfacción en la intención de comportamiento y la conducta de uso de los consumidores, el marco ampliado con las posibles relaciones propuestas en este estudio nunca se ha estudiado adecuadamente en investigaciones anteriores en el contexto de los monederos electrónicos en los países en desarrollo sobre la base de un análisis empírico. Este estudio representa uno de los primeros intentos de mejorar el UTAUT analizando empíricamente estas relaciones.

目的

本研究旨在通过扩展统 – 的技术接受和使用理论 (UTAUT), 研究影响电子钱包行为意图和使用的因素, 包括移动自我效能、感知乐趣和满意度等建构。

方法

这项定量研究采用偏最小二乘法结构方程模型 (PLS-SEM), 对576名移动电子钱包用户进行了在线调查。

研究结果

主要研究结果表明, 该模型可以解释58.8%的行为意图和53.8%的使用差异。此外, 移动自我效能感对感知到的享受有显著影响。感知到的享受显著影响满意度、努力期望和绩效期望。此外, 与绩效期望相比, 努力期望对顾客满意度有显著影响。此外, 尽管绩效期望、社会影响和满意度对消费者的行为意图有显著影响, 但努力期望和便利条件对消费者的行为意图没有显著影响。电子钱包的利益相关者可以利用本研究的结果来做出有关电子钱包生态系统的战略决策。

原创性

尽管之前的研究已经独立地探讨了移动自我效能、感知享受和满意度对消费者行为意图和使用行为的影响, 但本研究提出的具有可能关系的扩展框架在之前的研究中从未基于实证分析对发展中国家的电子钱包进行充分研究。本研究是通过实证分析这些关系来改进UTAUT的首次尝试之一。

Article
Publication date: 22 April 2022

Fadime Sucu and Ünal Çakiroğlu

The purpose of this study is to reveal both the adaptations of information computer technology (ICT) teachers teaching the information technologies and software (ITS…

Abstract

Purpose

The purpose of this study is to reveal both the adaptations of information computer technology (ICT) teachers teaching the information technologies and software (ITS) course online during the pandemic and the factors that affect this adaptation process. Teachers’ endeavours to conduct their courses online, the support they take during their endeavours, and their relationships with such basic components as the environment, content and students during this adaptation process will be revealed within the framework of unified theory of acceptance and use of technology (UTAUT).

Design/methodology/approach

In this study, a sequential transformative mixed model was used in which firstly quantitative and then qualitative data were collected and analysed. The sample of this study consists of 307 ICT teachers employed and serving at public and private school in 2020–21. A proper sampling technique is used in the study. In this study, a sequential transformative mixed model was used in which firstly quantitative and then qualitative data were collected and analysed ( Creswell, 2009). The sample of this study consists of 307 ICT teachers employed and serving at public and private school in 2020–21. A proper sampling technique is used in the study.

Findings

The ICT teachers’ adaptations to the online courses have developed positively over the sub-dimensions of UTAUT, which are performance expectancy (PE), effort expectancy (EE), social influence (SE), facilitating conditions (FC) and behavioural intention (BI). The ICT teachers’ adaptations to the online instruction process have a significant effect on PE, FC and BI on the basis of gender, and on PE and EE on the basis of course content quality. In the process whereby the ICT teachers carry out the ITS course online, the sub-dimensions of PE, SE and FC are significantly predictive of the BI.

Research limitations/implications

UTAUT has been taken as a guiding framework in explaining and discussing the adaptations. Similarly, in other studies focussing on adaptation, this model could be employed in planning the research process. In addition, this study has followed a method in which qualitative data are mostly used to explain the quantitative data. Further studies may adopt a process whereby qualitative data are largely used to describe the way ITS course is conducted in online environments and this process may be used to develop a model.

Practical implications

Examining the students’ BIs in online courses overlaps with the sub-dimension of PE in this study, which stresses that PE, EE and motivation are significantly and directly effective on the students’ intentions of using the online courses, while there is a difference between these two studies in terms of the dimension of EE. The factors such learning outcome, curriculum, attendance to the course, use of materials and tools, interaction and technological substructure appear to be affected by this dimension, so they could be taken as important in that they reveal the importance of the study.

Originality/value

This study may provide clues for the online instruction practices that it reveals teachers’ adaptations to online learning environments at secondary schools. On the other hand, software, hardware, coding and robotics take place in the subjects like product designing, developing and programming that are within the content of ITS course for secondary schools. Even though there is a curriculum prepared for these subjects, a lot of different instruction techniques can be used for the teaching of these subjects. This can allow some inferences about the environments and methods suitable for the online instruction of the related subjects.

Details

The International Journal of Information and Learning Technology, vol. 39 no. 3
Type: Research Article
ISSN: 2056-4880

Keywords

Article
Publication date: 25 January 2022

Nitin Upadhyay, Shalini Upadhyay, Salma S. Abed and Yogesh K. Dwivedi

The purpose of this paper is to identify and examine the important factors that could affect consumers' behavioural intention and use behaviour towards mobile payment…

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Abstract

Purpose

The purpose of this paper is to identify and examine the important factors that could affect consumers' behavioural intention and use behaviour towards mobile payment services during COVID-19.

Design/methodology/approach

The proposed model extends meta-Unified Theory of Acceptance and Use of Technology (meta-UTAUT) model with perceived severity and self-efficacy factors affecting consumers' behavioural intention and use behaviour towards mobile payment services. A convenient sampling technique has been utilized to gather data from a self-administered questionnaire. The data collection was restricted to the online mode to avoid any physical contact considering the COVID-19 situation.

Findings

The findings revealed that performance expectancy, effort expectancy and perceived severity have a significant positive impact on consumers' attitude; facilitating conditions has a significant positive impact on effort expectancy; self-efficacy has a significant positive impact on effort expectancy; attitude has a significant positive impact on behavioural intention; and behavioural intention has a significant positive impact on use behaviour. Social influence did not confirm any significant relationship.

Research limitations/implications

The current research study has utilized a non-probability convenient sampling technique to gather data through a self-administered questionnaire. The data collection was restricted to the online mode to avoid any physical contact considering the COVID-19 situation. The respondents were adopters of mobile payment services. The scope of the study is the COVID-19 context or related chronic diseases context where major preventive mechanisms such as social distancing and avoidance of physical contacts are vital.

Originality/value

This study has extended the meta-UTAUT model with the COVID-19 context-specific constructs and relationships. The undertaken work has strengthened the explanability of the model. The inclusion of context relevant variables such as perceived severity and self-efficacy and their association with the existing meta-UTAUT framework have enriched the context of the study. The current study offers a holistic understanding of significant factors influencing Indian consumers’ adoption of mobile payment services in the COVID-19 context.

Details

International Journal of Bank Marketing, vol. 40 no. 5
Type: Research Article
ISSN: 0265-2323

Keywords

1 – 10 of over 1000