Hypotheses
Based on the ETAM in Figure 1, perceived usefulness and perceived ease of use of an
online accounting system are expected to be positively associated with potential users’
intent to adopt the system. With respect to the trust components, in addition to the
individual main effects, an interaction effect between trust in system reliability and
trust in the internet on potential users’ intent to adopt the system is expected.
Specifically, it is predicted that trust in system reliability will have a more significant
effect on users’ intent to adopt an online system when trust in the internet is low than
when trust in the internet is high: