Willingness to Use Electronic Revenue Collection System: Moderating Effect of E-Collection Training on the Extended Technology Acceptance Model

Sulaiman Haruna and Normalini Md Kassim
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Sulaiman Haruna: University Sains Malaysia, Gelugor, Malaysia
Normalini Md Kassim: University Sains Malaysia, Gelugor, Malaysia

International Journal of Enterprise Information Systems (IJEIS), 2019, vol. 15, issue 4, 60-74

Abstract: The current study examines accounting staff willingness in state-owned tertiary institutions in Nigeria to use a e-revenue collection system. Specifically, e-collection training was employed as a moderating variable to explore its effect towards technology acceptance model (TAM). In accomplishing the above, a survey method was used by distributing a set of questionnaires to users of the e-collection system in nine state-owned tertiary institutions in Nigeria. The statistical results from the Partial Least Square-Structural Equation Modelling (PLS-SEM) analysis demonstrated that perceived usefulness, computer self-efficacy and attitude were all significant influences on the willingness to use. More so, e-collection training was found only to moderate the relationship between attitude and willingness to use. As such, it is recommended that the government needs to provide adequate training opportunities to encourage the use of technological devices among the accounting staff, most importantly, e-collection system training.

Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:igg:jeis00:v:15:y:2019:i:4:p:60-74

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