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.