Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness

Tahar, Afrizal; Riyadh, Hosam Alden; Sofyani, Hafiez; Purnomo, Wahyu Eko

doi:10.13106/jafeb.2020.vol7.no9.537

Cited by 159 publications

(136 citation statements)

References 30 publications

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“…H2a, which was not supported in the current study, did not confirm the findings of the TAM (Davis, 1989) and TAM2 (Venkatesh & Davis, 2000) models. However, this is in accord with the findings of many studies in the literature such as Tahar et al (2020) and Oum and Han (2011) which did not find any significant effect of the perceived usefulness on the intention to use new technology. This result indicates that the usefulness of an information technology does not always lead to the intention to use or attitude towards the use of the system.…”

Section: Discussionsupporting

confidence: 90%

Antecedents and Consequences of User Acceptance of Three-Dimensional Virtual Worlds in Higher Education

Ghanbarzadeh

Ghapanchi

2020

JITE:Research

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Aim/Purpose: The purpose of this study was to examine the impact of five factors on the user acceptance of Three-Dimensional Virtual Worlds (3DVWs) in higher education. Another objective of the study was to investigate the effects of the application of 3DVWs on five variables relevant to positive outcomes for higher education students. Background: Three-Dimensional Virtual Worlds (3DVW) are of considerable importance and potential for the creation of the next generation of teaching and learning environments. There has been a remarkable interest in the educational communities in applying virtual environments for teaching and learning, and this technology has been largely adopted to favour educational settings. With the increasing development of 3DVW technologies in the education sector, two uncertainties have emerged with respect to higher education that significantly influence the applicability of the technology in the field: user acceptance of the technology and educational benefits of the technology for both individuals and institutions. Thus, this study examined the relationship between various factors and the user acceptance of 3DVWs in higher education as well as the relationship between the application of 3DVWs in higher education and positive educational outcomes. Methodology: By conducting a quantitative study, an extensive research model was developed by which 21 hypotheses were examined to assess the relationships between 12 variables. In order to evaluate the hypotheses, an online survey with 32 questions was developed and distributed among the participants. The questionnaire was developed to analyse the relationship between independent and dependent constructs of the research model. By applying a purposive convenience sampling technique, 135 undergraduate students, who were enrolled in a first-year elective course, participated in the survey. The PLS-SEM method was used to analyse the relationships between variables based on the hypothesised hypotheses. Second Life was used as the primary 3DVW environment for the research experiment in this study. Contribution: This study is among the first to conduct a quantitative method by developing an extensive research model to examine both antecedents and consequences of the application of 3DVWs in higher education. The research model exam-ined several self-developed variables relevant to the antecedents and conse-quences of user acceptance of 3DVWs those had not been defined or exam-ined previously in this field. The study takes 3DVW engagement into account, which is a variable associated with not only use, but also with continuous use of the technology, and deeper involvement with the technology. This study contributes to the research and practitioner body of knowledge by introduc-ing various factors significant in preparing a distance learning environment and activities that can be adapted in higher education. Findings: The findings suggest the effectiveness of ease of use, usefulness, enjoyment, and visual attractiveness of a 3DVW-based learning environment on user acceptance of the technology. Findings also suggest that application of 3DVWs has a significant impact on student satisfaction, learning outcome, retention, course engagement, and students’ graduate outcome. The study confirms that computer self-efficacy of higher education students does not have a positive impact on the acceptance of 3DVWs. Recommendations for Practitioners: Curriculum designers and developers should consider designing easy-to-use and user-friendly virtual learning environments and should make aesthetic design decisions to create appealing learning environments to attract students’ attention. A 3DVW-based learning environment needs to be realistic to make students experience a sense of presence within the environment. Increased enjoyment, pleasure, and playfulness of the virtual learning environment contribute to a higher level of adoption of 3DVWs among students. For the higher education institutions, the costs of developing and maintaining a virtual learning environment and implementing a teaching and learning programme are very low in comparison with a traditional face-to-face education system. This technology provides great capabilities for collaboration, teamwork, and networking on a worldwide scale. Recommendation for Researchers: Further studies are required to investigate from different perspectives the various factors impacting on user acceptance and/or positive outcomes of user acceptance of the technology. Using the technology for different courses, implementing different teaching and learning methods, and developing creative activities in the virtual environment might contribute to new findings in the field. This study could be extended by applying the technology in educational settings other than higher education, such as K–12. New studies could also explore other aspects of 3DVWs which were not part of the case study, such as the implementation of the technology on virtual reality, augmented reality, and smartphones. Impact on Society: The study would be beneficial for higher education institutions worldwide to regulate the key factors that affect students’ entrancement of 3DVWs as well as the positive outcomes of user acceptance of this cutting-edge technology for students. Future Research: This study could be a starting point for future research focusing on various aspects of the application of 3DVW technology in education. Future studies could identify and investigate other variables that are associated with user acceptance of 3DVW in education as well as the positive outcomes of the application of the technology in this field. The four new variables presented in this study can also be examined in different contexts and/or with the application of various technologies. There have been some inconsistencies between the findings of the current study and some of the previous studies in the field. Future studies can investigate inconsistent relationships much more meticulously in a similar context. Future studies could also explore other aspects of 3DVWs which were not part of the case study.

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Section: Discussionsupporting

confidence: 90%

Antecedents and Consequences of User Acceptance of Three-Dimensional Virtual Worlds in Higher Education

Ghanbarzadeh

Ghapanchi

2020

JITE:Research

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“…Most people may be sceptical about using a technological device or system because they have no experience with the usefulness of the system. A recent study by Tahar et al (2020) also found an insignificant result for the direct relationship between PE (perceived usefulness in the study) and intention to use e-filing in Indonesia.…”

Section: Performance Expectancycontrasting

confidence: 52%

An Examination of Tax E-Filing Acceptance in Sarawak Applying UTAUT

Masriah¹,

Ibrahim²

2021

IPJAF

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The usage of tax e-filing in Malaysia has continuously shown a positive and increasing trend from year to year after a decade of its introduction. However, the acceptance rate for salaried taxpayers in Sarawak is only about 50%, making the study of this situation necessary. The aims of this study are twofold: (1) to examine the level of tax e-filing acceptance in Sarawak, and (2) to investigate the relationships between performance expectancy, effort expectancy, social influence, facilitating condition, and the intention to accept tax e-filing system in Sarawak, Malaysia. This study uses the Unified Theory of Acceptance and Use of Technology (UTAUT) as the underpinning theory. A total of 630 questionnaires was distributed to salaried taxpayers in Sarawak. The descriptive analysis and multiple regression analysis using IBM SPSS version 26 were utilised to achieve the objectives. It was found that taxpayers in Sarawak have a high level of intention to use tax e-filing. The findings also show that performance expectancy and facilitating conditions have a significant positive relationship, social influence has a significant negative relationship. In contrast, effort expectancy was found to be insignificant. Since the IRBM is currently taking steps to enhance services delivery using the e-filing system, the results may assist them to plan a more effective strategy to provide a better tax e-filing system to Sarawak salaried taxpayers, specifically other states that have a similar background to Sarawak.

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“…In particular, previous literature indicated that TAM consistently accounts for 40% of variance in usage intention and behaviors (Venkatesh & Davis, 2000). TAM has been widely examined and validated and is an extensively accepted model in different sorts of technologies related to user and organization acceptance and adoption such as the World Wide Web (Lederer, Maupin, Sena, & Zhuang, 2000;Van der Heijden, 2004;Tahar, Riyadh, Sofyani, & Purnomo, 2020), Intranet (Horton, Buck, Waterson, & Clegg, 2001), E-commerce (Olson & Boyer, 2003;Pavlou, 2003;Han, Thao Nguyen, & Nguyen, 2016), Internet Banking (Aldás-Manzano, Lassala-Navarré, Ruiz-Mafé, & Sanz-Blas, 2009, Mobile banking (Le, Trinh, & Nguyen, 2020;Phuong, Luan, Dong, & Khanh, 2020) that lead to their widespread acceptance.…”

Section: Theoretical Backgroundmentioning

confidence: 99%

An Integrated Model of CSR Perception and TAM on Intention to Adopt Mobile Banking

Nguyen¹,

Nguyen²

2020

JAFEB

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The purpose of this paper is to (1) evaluate a proposed conceptual model based on integrated Technology Acceptance Model (TAM) and Corporate Social Responsibility (CSR); (2) compare the differences between Vietnam and South Korea regarding the effects of consumer perception of CSR activities and technology acceptance on intention to adopt mobile banking. Structural Equation Modeling (SEM) was conducted to analyze the data collected from the field survey questionnaires administered to a convenience sample of Vietnamese and Korean banking customers. The results showed that there is a difference between South Korea and Vietnam with regard to intention to use mobile banking services. While the effects of social responsibility and environmental responsibility on trust, trust on perceived usefulness, perceived risk on intention to use, perceived usefulness on intention to use were significant in the context of Vietnam but those effects were not significant in South Korea. Therefore, this study has attempted to fill this gap by empirically examining some of the important factors influencing the adoption of m-banking from the Vietnamese and Korean customers' perspectives. Finally, practical and theoretical implications for both banks and researchers in the m-banking context are also discussed in the concluding section.

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Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness

Cited by 159 publications

References 30 publications

Antecedents and Consequences of User Acceptance of Three-Dimensional Virtual Worlds in Higher Education

Antecedents and Consequences of User Acceptance of Three-Dimensional Virtual Worlds in Higher Education

An Examination of Tax E-Filing Acceptance in Sarawak Applying UTAUT

An Integrated Model of CSR Perception and TAM on Intention to Adopt Mobile Banking

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