Employees' Resistance to Change and Technology Acceptance in Nepal

Abstract

When changes are instigated, all employees get affected. As a result, resistance to change often occurs. However, our assumption was that, after the long time period of implementation, the Integrated Tax System (ITS)- a new online system at Inland Revenue Department (IRD), under Ministry of Finance in Nepal, would have been fairly accepted and running efficiently. Hence, the purpose of the present study is to identify the factors and the causal relationships that influence employees’ behaviors of using ITS. A modified TAM was introduced and tested empirically by using primary data. A detailed questionnaire with a total of 201 (about 25% of total) respondents was taken into consideration during data collection. Structural Equation Modelling (SEM) using Amos21 was executed as an analytical tool. As a result, most of the hypotheses were statistically significant except third and fourth hypotheses. The findings show that ease of use may not have a positive effect on usefulness and behavioral intention. The findings of this research could provide a guideline for future implementations of online systems in other institutions and other similar developing countries like Nepal who are still struggling in terms of proper implementation of digital government.

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