To examine the second issue, this study relies on prior research (Davis, 1989;
Gefenet al.,2003b;Wuet al., 2011) to include two unique trust components, trust in system
reliability (TSR) and trust in the internet (TI), into the technology acceptance model
(TAM).
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, conducted in the context of an online accounting system, show that the
three SysTrust principles converged on one factor. It provides evidence that potential
users of a system perceive the security, availability and processing integrity to capture
the reliability of the system as intended by the AICPA and CICA in the performance
of a SysTrust service.