Tax software acceptance: how do professional users differ from novices?

Authors:
Alexander McLeod;Sonja Pippin
Affiliations:
SAP University Alliances, 5215 N. O'Connor Blvd. #800, Irving, Texas 75002, USA.;Department of Accounting & Information Systems, Mailstop 026, College of Business, University of Nevada, NV 89557, Reno, USA
Venue:
International Journal of Business Information Systems
Year:
2012

Citing 13
Cited 1

A critical assessment of potential measurement biases in the technology acceptance model: three experiments

International Journal of Human-Computer Studies
Issues and opinion on structural equation modeling

MIS Quarterly
Developing and Validating an Observational Learning Model of Computer Software Training and Skill Acquisition

Information Systems Research
A Partial Least Squares Latent Variable Modeling Approach for Measuring Interaction Effects: Results from a Monte Carlo Simulation Study and an Electronic-Mail Emotion/Adoption Study

Information Systems Research
Personalization versus Privacy: An Empirical Examination of the Online Consumer's Dilemma

Information Technology and Management
Perceived Information Quality in Data Exchanges: Effects on Risk, Trust, and Intention to Use

Information Systems Research
Understanding Web-based learning continuance intention: The role of subjective task value

Information and Management
Acceptance of electronic tax filing: A study of taxpayer intentions

Information and Management
The motivations for citizens' adoption of e-government: an empirical study in the UAE

International Journal of Business Information Systems
A model of customers' initial trust in unknown online retailers: an empirical study

International Journal of Business Information Systems
An international comparison of technology adoption

Information and Management
Perceived usefulness, perceived ease of use, and user acceptance of information technology

MIS Quarterly
User acceptance of information technology: toward a unified view

MIS Quarterly

E-government adoption research: an analysis of the employee's perspective

International Journal of Business Information Systems

Quantified Score

Hi-index	0.00

Visualization

Abstract

This paper explores how performance expectations, anticipated learning curve, social influences, privacy concerns, and risk perceptions affect taxpayers' intention to use tax preparation software. We contribute to the extensive technology acceptance literature in three ways. First, we investigate whether perception and acceptance of tax software is different for professional accountants ('experts') compared to the general public ('novices'). Second, we assess the unified theory of acceptance and use of technology (UTAUT) model in the novel context of individual tax preparation and confirm the theory's ability to explain technology use outside the 'traditional' environment of business organisations. Third, we include constructs related to privacy and risk and test this extension of the technology acceptance model. Results indicate dissimilarities between the two subject groups and suggest the technology acceptance model may not be equally applicable to experts and novices.