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The importance of alignment between users’ and providers’ expectations of accounting services has long been recognized as paramount in the auditing profession. The importance of expectations, and especially expectations gaps, is even more compelling for new assurance services, where the importance of marketing the service is pronounced. This paper develops the Assurance Gaps Model, which describes expectations gaps in general, defining these holistic differences between users’ and providers’ perceptions of assurance services as assurance gaps. The model suggests that assurance gaps really have a number of components – expectations, evaluations of performance and disconfirmation – all of which impact users’ satisfaction with the service. The magnitude of each of these components, as well as the emphasis placed on each one, is important in describing the nature of the gap. This model is consistent with previous research in auditing as well as a large body of research in marketing studying expectations and the satisfaction process (Oliver, 1997). To illustrate potential applications of the Assurance Gaps Model, hypotheses are developed and tested using an online simulation of the ElderCare assurance service proposed by the AICPA/CICA. Results indicate that users and providers demonstrate similar magnitude of each of the factors in the model, but differ in that users emphasize performance in forming satisfaction judgments while providers emphasize expectations. The study and results illustrate the usefulness of the model for performing detailed analysis of assurance gaps and for suggesting appropriate courses of action to manage the factors that contribute to them.

Citizens are substantial stakeholders in every e-government system, thus their willingness to use and ability to access the system are critical. Unequal access and information and communication technology usage, which is known as digital divide, however has been identified as one of the major obstacles to the implementation of e-government system. As digital divide inhibits citizen’s acceptance to e-government, it should be overcome despite the lack of deep theoretical understanding on this issue. This research aimed to investigate the digital divide and its direct impact on e-government system success of local governments in Indonesia as well as indirect impact through the mediation role of trust. In order to get a comprehensive understanding of digital divide, this study introduced a new type of digital divide, the innovativeness divide.

The research problems were approached by applying two-stage sequential mixed method research approach comprising of both qualitative and quantitative studies. In the first phase, an initial research model was proposed based on a literature review. Semi-structured interview with 12 users of e-government systems was then conducted to explore and enhance this initial research model. Data collected in this phase were analyzed with a two-stage content analysis approach and the initial model was then amended based on the findings. As a result, a comprehensive research model with 16 hypotheses was proposed for examination in the second phase.

In the second phase, quantitative method was applied. A questionnaire was developed based on findings in the first phase. A pilot study was conducted to refine the questionnaire, which was then distributed in a national survey resulting in 237 useable responses. Data collected in this phase were analyzed using Partial Least Square based Structural Equation Modeling.

The results of quantitative analysis confirmed 13 hypotheses. All direct influences of the variables of digital divide on e-government system success were supported. The mediating effects of trust in e-government in the relationship between capability divide and e-government system success as well as in the relationship between innovativeness divide and e-government system success were supported, but was rejected in the relationship between access divide and e-government system success. Furthermore, the results supported the moderating effects of demographic variables of age, residential place, and education.

This research has both theoretical and practical contributions. The study contributes to the developments of literature on digital divide and e-government by providing a more comprehensive framework, and also to the implementation of e-government by local governments and the improvement of e-government Readiness Index of Indonesia.

Through the use of website usability literature and tourism website analysis and experience, this theory proposes that user satisfaction on the website relates to six key drivers. The six drivers are crucial offerings of a tourism website and without successfully applying them the website may fail to meet the requirements of the end user. The six drivers for high website usability include tourist details, site appearance/usability, deals/promotions, segment marketing, foreign focus, and use of social media. This chapter puts the theory to action during an analysis of three northeastern states’ tourism websites. This study analyzes the tourism websites of New York, Massachusetts, and Maine using the six key drivers. The analysis demonstrates areas of strength and development for each state and directly ties back to the six drivers of user satisfaction for tourism websites.

Due to the development of Information and Communication Technologies, the scenario has changed in modern library services such as access to electronic or digital collections, web portals, personalized services, online library instruction, e-reference service, online document delivery, helpdesk services and electronic publishing. Today many university libraries in India offer electronic information resources to their users in order to satisfy their information needs. Managing the development and delivery of electronic library services is one of the major challenges for these libraries. The University libraries in Odisha state which is situated at the eastern part of India gradually transformed their traditional library services to e-services. Thus, it is important to understand and conceptualize library service quality in the web-based service environment and how it can be accessed. In this chapter, E-S-QUAL model is adopted to identify the criteria to assess the service quality of library website of Siksha ‘O’ Anusandhan (SOA) University located in Bhubaneswar city of Odisha from the research scholars’ viewpoints. The purpose of this study is to investigate the effects of E-S-QUAL dimensions such as efficiency, system availability, fulfillment and privacy on user’s perceived value, e-service quality and e-loyalty that influence the digital library services. With an empirical data set including 350 valid questionnaires collected through online survey from the research scholars of SOA community, the result provides a foundation for better understanding research scholars’ perceptions on e-service quality for libraries. This information is also useful to universities’ libraries website designers and service providers and in the management of web-based services.

The role of information technology (IT) in the business arena has continuously shifted over the last decades, and it has become an important part of how companies manage and control their resources. User satisfaction in IT usage is critical because this construct is often viewed as a surrogate for IT success. Decisions regarding the building of the technical IT architecture should be closely linked to the organizational design of the company itself. So, IT plays a crucial role in organization, especially regarding the accounting function.

The purpose of this paper is to contribute to the body of knowledge in the extent to which IT affects the ability to solve accounting tasks. We will measure the impact of IT on user satisfaction, on accounting information use and, finally, on accountants' tasks.

The relationship between IT and management accounting practices was investigated. On one hand, data from Portuguese manufacturing firms were collected using a survey and analyzed using statistical software. On the other hand, based on findings from 17 in-depth interviews, 6 case studies were built and analyzed.

The findings suggest that user satisfaction in IT usage and the use of accounting techniques and accounting information increases with new IT investments. We also find a tendency for change in the decentralization of management accounting tasks.

These study findings have significant implication for practice and research. Today accounting and IT are inseparable and accountant's uses of sophisticated management accounting techniques are clearly dependent of IT existence.