Exploring the Impact of Organizational Citizenship Behavior on Perceptions of E-Filing Success

Abstract

Organizational citizenship behavior (OCB) and perceived organizational support (POS) have been explored extensively in the literature. highlights the need for more Information Systems (IS) research in this area. In this study the authors explore how technological advancements have improved the online tax filing process in the United States. In particular, we administered a survey to 102 Volunteer Income Tax Assistance program (VITA) Site Coordinators to explore the role of OCB and POS on user perceptions of e-filing system success. The results and implications for research and practice are discussed.

Advancements and forecasts of electronic tax return and informational filings in the US

“…These factors present themselves as constant in all countries where research about intentions have been conducted (Fu et al, 2006;Hung et al, 2006;Ojha et al, 2007;Liu et al, 2008;Warkentin et al, 2010;Carter et al, 2011a, b;Hussein et al, 2011;Lim et al, 2011;Stafford and Turan, 2011;Carter et al, 2012;Greenberg et al, 2012;Tan and Foo, 2012;Hastuti et al, 2014;Chen et al, 2015;Chaouali et al, 2016;Hammouri and Abu-Shanab, 2017;Zaidi et al, 2017). Second, other common factors identified are compatibility, ease of use, external influences, facilitating conditions, incentives, interpersonal or social influence, IT background or skills, national culture, optimism bias, perceived credibility, perceived organizational support, performance expectancy, prior experience, quality antecedents, IJAIM 27,2 relative advantage, self-efficacy, self-sufficiency and subjective norms (Wang, 2003;Fu et al, 2006;Hung et al, 2006;Ojha et al, 2007;Chen, 2010;Carter et al, 2011a,b;Carter et al, 2011a, b;Hussein et al, 2011;Carter et al, 2012;Tan and Foo, 2012;Liu and O'Farell, 2013;Hastuti et al, 2014;Chen et al, 2015;Carter et al, 2016;Chaouali et al, 2016;Hammouri and Abu-Shanab, 2017;Tarek et al, 2017;Zaidi et al, 2017). It must be pointed out here that some of the factors affecting behavioral intentions may be different among user groups (Hwan...…”

“…In the case of the latter, it was the Decomposed Model that was applied. Finally, three other models, the OCB, the IS Success and the IS Quality Models, were examined by the groups lead by Carter et al (2016), Chen et al (2015) and Chen (2010), respectively.…”