The results show that potential users’ perceptions of the three SysTrust principles converge on one factor, suggesting that they are indicative of the trust in system reliability as proposed by the AICPA and CICA. Moreover, the study shows that trust in system reliability, as defined by the three SysTrust principles, influences potential users’ intent to adopt an online system.
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.