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.
These results are consistent with earlier tests of TAM, which have shown perceived
usefulness to be a consistently strong determinant of usage intentions, whereas the effect
of perceive ease of use has been less consistent across studies (Venkatesh and Davis, 2000).
The results also indicate that the TAM model can be applied to the acceptance of an online
accounting system, a specific application that has not been examined in prior research.
Panel A: mean (standard deviation) for participants’ intent to adopt
Trust in internet – low Trust in internet – high
Trust in system reliability – low 3.41 (1.44) 4.50 (2.37)
n¼16 n¼5
Trust in system reliability – high 4.88 (1.22) 5.28 (1.13)
n¼8 n¼18
Panel B: planned comparisons
df F-statistics p-value
Effect of trust in system reliability in
the low trust in internet condition 22 6.10 0.02
Effect of trust in system reliability in
the high trust in internet condition 21 1.13 0.30
Table III.
Trust in system
reliability (TSR) and trust
in internet (TI) interaction
on intent to adopt (INT)
The effect of
trust in system
reliability
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