The extent to which the advantages of online accounting systems are obtained clearly
depends on the reliability of the online systems of the service provider. Moreover, since
users’ concern about the online systems depends on the type of transactions
(Greenberg and Wong-On-Wing, 2002), users may be more concerned about the
reliability of an accounting system because of the nature of accounting transactions. In
sum, the present study examines the effect of potential users’ trust in the reliability of
an online accounting service provider’s system on their intention to adopt the system.