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AuthorChaouali, Walid
AuthorYahia, Imene Ben
AuthorCharfeddine, Lanouar
AuthorTriki, Abdelfattah
Available date2021-09-07T06:16:15Z
Publication Date2016
Publication NameJournal of High Technology Management Research
ResourceScopus
ISSN10478310
URIhttp://dx.doi.org/10.1016/j.hitech.2016.10.006
URIhttp://hdl.handle.net/10576/22773
AbstractThis study develops a research framework by integrating the unified theory of acceptance and use of technology's model with multi-dimensional trust in order to investigate the antecedents of behavioral expectation toward the adoption of electronic tax filing. Furthermore, it decomposes the structure of social influence and facilitating conditions into different aspects. The proposed model was estimated by enrolling 245 participants and using the SmartPLS 2.0 M3. The results reveal that performance expectancy, effort expectancy, aspects of social influences (except for descriptive norms), and multi-dimensional trust explain 84.9% of the variance in intention. The latter with the facets of facilitating conditions explain 47.7% of the variance in behavioral expectation. The present research adds to the body of knowledge by integrating key factors underlying the context of e-filing. In addition, it provides valuable practical implications for academia and policy makers in order to foster the adoption of e-filing. 2016 Elsevier Inc.
Languageen
PublisherElsevier Ltd
SubjectBehavioral expectation
Developing countries
E-filing
Trust
Tunisia
UTAUT
TitleUnderstanding citizens' adoption of e-filing in developing countries: An empirical investigation
TypeArticle
Pagination161-176
Issue Number2
Volume Number27
dc.accessType Abstract Only


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