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. T,
as measured by the SysTrust principles, is relevant to decisions regarding the adoption
of an online accounting system.