These resMore importantly, this study finds that potential users’ trust in the reliability of the
online accounting system and their trust in the internet individually and jointly
influenced their intent to adopt the system. Specifically, users’ intent to adopt the system
was highest (lowest) when both TSR and TI were high (low). This suggests that
if potential users trust (or do not trust) the reliability of a specific online system and
the internet, they will be most (least) willing to adopt the system. In addition, users’ trust
in system reliability was found to have a more significant effect on their intent to adopt
the online system if their trust in the internet was low than when their trust in the
internet was high. Thus, the results of this study suggest that the reliability of a system,
as measured by the SysTrust principles, is relevant to decisions regarding the adoption
of an online accounting system. Such a suggestion provides some support to the
importance of the SysTrust assurance service.ults 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.