e-journal

The effect of trust in system reliability on the intention to adopt online accounting systems

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Purpose – The purpose of this study is to examine whether the three principles in the SysTrustw
service converge on a single construct to measure potential users’ trust in the reliability of a system,
and whether trust in the reliability of a system, as defined by the three SysTrust principles, affects
potential users’ intent to use the system.
Design/methodology/approach – In this study, the authors provide potential users with hands-on
experience with the online accounting system offered by Oracle Small Business Suitesw. The authors
subsequently assess their perception of the extent to which the system meets the three SysTrust
principles, and their intent to use the system.
Findings – The results show that potential users’ perceptions of the three SysTrust principles
converge on one factor, suggesting that they are indicative of the trust in system reliability as proposed
by the AICPA and CICA. Moreover, the study shows that trust in system reliability, as defined by the
three SysTrust principles, influences potential users’ intent to adopt an online system.
Originality/value – This study is the only one to provide evidence that the SysTrust principles
provide a valid means to holistically assess system reliability as needed by potential users of a system.
This study also extends the Technology Acceptance Model (TAM) by including two unique trust
components in the examination of online behaviors. The extended TAM shows that potential users’
trust in system reliability and their trust in the internet interactively influence the intentions of these users to adopt online systems.

Keywords SysTrustw, Online accounting systems, Technology acceptance model, Trust,Consumer behaviour, Accounting

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Ketersediaan

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Informasi Detail

Judul Seri

International Journal of Accounting and Information Management

No. Panggil

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Penerbit

: Emerald Group., 2012

Deskripsi Fisik

International Journal of Accounting and Information Management Vol. 20 No. 4, 2012 pp. 363-376

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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