Factors Influencing the decision to Utilize eTax Systems during the CoVId-19 Pandemic: The Moderating Role of Anxiety of CoVId-19 Infection

This study examines the usage of eTax systems using the unified theory of acceptance and use of technology (UTAUT) as a theoretical base. A quantitative methodology using partial least squares-structural equation modelling (PLS-SEM) was used to test the study model against data collected from 209 taxpayers who completed the research questionnaire. The outcomes of this study manifest necessary theoretical extension of the UTAUT model and practical contributions during the pandemic of COVID-19. The findings of this study reveal that the behavioral intention to use eTax systems is highly influenced by performance expectancy, effort expectancy, social influence, social isolation, and anxiety about technology. Similarly, the behavioral intention of eTax systems and anxiety of COVID-19 infection demonstrate a substantial association with the actual usage of eTax systems. Interestingly, the study's findings also show that the anxiety of COVID-19 infection moderates the association bounded by usage intention and actual use of eTax systems. Copyright © 2022, IGI Global. Copying or distributing in print or electronic forms without written permission of IGI Global is prohibited.

Cloud-based accounting information systems usage and its impact on Jordanian SMEs’ performance: the post-COVID-19 perspective

Purpose: The purpose of this study is to examine the factors influencing the usage of cloud-based accounting information systems (AIS) in the crisis era (i.e. the COVID-19 pandemic) by expanding the unified theory of acceptance and use of technology (UTAUT) with new related critical factors. Design/methodology/approach: A quantitative research approach based on a cross-sectional online questionnaire was used for collecting empirical data from 438 potential and current users of cloud-based AIS. Structural equation modeling based on analysis of a moment structures 25.0 was applied in the data analysis. Findings: The outcome of the structural path revealed that performance expectancy, social motivation, COVID-19 risk (COV-19 PR) and trust (TR) were significantly influencing users’ behavioral intention (BI) toward using cloud-based AIS and explained 71% of its variance. While, contrary to what is expected, the impact of effort expectancy and perceived security risk (SEC) on BI was insignificant. In addition, BI was revealed to influence the actual usage behaviors and explained 74% of its variance. The outcome factors: communication quality (CQ) and decision quality (DQ) were significantly influenced by the usage of cloud-based AIS. Practical implications: The current research would be valuable for small- and medium-sized enterprises officials and policymakers to illustrate the relatively low rates of cloud-based AIS and formulate strategies to boost the acceptance and use of cloud-based AIS by Jordanian users, where cloud-based services are still deemed as an innovation. Originality/value: To the best of the authors’ knowledge, the current study is the first academic paper that extends the UTAUT by integrating additional factors: TR, SEC and COV-19 PR. In addition to two outcome variables: CQ and DQ, to study the cloud-based AIS in the Jordanian setting beyond the COVID-19 pandemic. The current research contributes to the academic knowledge on information technology information system adoption by considering cloud accounting acceptance and use and integration into the work practices of users through the BIs and actual use of cloud-based AIS in Jordan. © 2020, Emerald Publishing Limited.