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

Wei Li · Bernard Wong‐On‐Wing

27 citations0/0 files storedInternational Journal of Accounting and Information Management

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Technology Adoption and User Behaviour Decision Support System Applications Privacy, Security, and Data Protection

Abstract

Purpose The purpose of this study is to examine whether the three principles in the SysTrust® 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 Suites®. 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.

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References

2003Common method biases in behavioral research: A critical review of the literature and recommended remedies.1989Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology 2000A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies 2003Trust and TAM in Online Shopping: An Integrated Model1 2002Developing and Validating Trust Measures for e-Commerce: An Integrative Typology 2010From the Editors: Common method variance in international business research 1999Building consumer trust online 2002Individual Trust in Online Firms: Scale Development and Initial Test

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