The results show that perceived usefulness of the online accounting system
positively affected potential users’ intent to adopt the system. In contrast, perceived ease of
use of the online system did not significantly affect the users’ intent to adopt the system.
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.