Relating Acceptance and Optimism to E-File Adoption

Relating Acceptance and Optimism to E-File Adoption

Lemuria Carter (North Carolina Agricultural and Technical State University, USA) and Ludwig Christian Schaupp (West Virginia University, USA)
DOI: 10.4018/978-1-60960-162-1.ch015
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Electronic tax filing is an emerging area of e-government. This research proposes a model of e-filing adoption that identifies adoption factors and personal factors that impact citizen acceptance of electronic filing systems. A survey administered to 260 participants assesses their perceptions of adoption factors, trust and self-efficacy as they relate to e-file utilization. Multiple linear regression analysis is used to evaluate the relationships between adoption concepts and intention to use e-filing systems. Implications for practice and research are discussed.
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Background Literature

Technology Adoption

Numerous studies have explored the factors that impact e-government adoption (Bélanger and Hiller, 2006; Burn, 2003; Choudrie and Dwivedi, 2005; Cross, 2007; Dwivedi, Papazafeiropoulou and Gharavi, 2006; Gefen, Rose, Warkentin, and Pavlou, 2005; Gilbert, Balestrini and Littleboy, 2004; Hackney and Jones, 2002; Huang, 2007; Thomas and Streib, 2003). Within this broad area of research there is a core of literature that focuses on intention to use an innovation. The Unified Theory of Acceptance and Use of Technology (UTAUT) is the most predominant theory existing in the literature to date. The UTAUT model is comprised of eight theoretical models: the theory of reasoned action (TRA), the technology acceptance model (TAM), the motivational model, the theory of planned behavior (TPB), a model combining the technology acceptance model and the theory of planned behavior, the model of PC utilization, the innovation diffusion theory, and the social cognitive theory. The goal of UTAUT is to understand intention/usage as the dependent variable (Venkatesh, Morris and Davis, 2003).

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