5. CONTRIBUTIONS AND DIRECTIONS FOR FUTURE RESEARCH
5.1 Theoretical Contributions and Directions for Future Research
This study intentionally extends TAM to the fashionable information system, online social network service. Prior research found that the acceptance of online social network service is determined by perceived ease of use and perceived usefulness (Hossian and de Silva, 2009; Kwon and Wen, 2010). Especially, this study focuses on the antecedents of the acceptance of online social network for CSR reporting resulting in the improvement of corporate reputation. Also, this study integrates the information system contribution to other context, corporate social responsibility reporting. However, this study is the first know empirical study that investigates such relationships in Thai listed companies. According to TAM, this research finds that perceived ease of use and perceived usefulness serve the actual use online social network for CSR reporting. Also, this study reveals that perceived ease of use has a positively effect on perceived usefulness.
There are some suggestions for future research. First, future research needs to investigate these supposed relationships with other types of sample to generalize the contribution of TAM. Second, future research needs to introduce and construct the alternative belief factors that affect intention to use online social network for CSR disclosure, such as perceived self-efficacy and perceived financial status. Also, future research needs to investigate the antecedents of belief factors. Finally, the other consequences of actual use of online social network for CSR disclosure are appropriate to examine, such as firm credibility and firm performance.