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What is Unified Theory of Acceptance and Use of Technology (UTAUT)

Handbook of Research on Strategic Developments and Regulatory Practice in Global Finance
The technology acceptance model, which explain user intentions to use an information technology and subsequent usage behavior.
Published in Chapter:
The Factors Influencing Taxpayers' Acceptance of E-Taxation System
Adnan Gercek (Uludag University, Turkey), Tolga Demirbas (Uludag University, Turkey), Filiz Giray (Uludag University, Turkey), Ayse Oguzlar (Uludag University, Turkey), and Mehmet Yuce (Uludag University, Turkey)
DOI: 10.4018/978-1-4666-7288-8.ch008
Abstract
E-taxation is one of the most popular e-government services. Most countries are focused on implementing an e-taxation system. The success of an e-taxation system depends on the taxpayers' acceptance of it. The taxpayers' intention to use an e-taxation system is determined by various factors. This chapter, based on empirical data collected from a survey of 505 respondents in Turkey, seeks to identify the factors that influence the taxpayers' acceptance of e-taxation system. It test various constructs of the UTAUT model – performance expectancy, trust perception, perceived risk, effort expectancy and facilitating conditions – on Turkish taxpayers' intention to use the e-taxation system. Structural equation modeling is used to analyze the effects of these variables on intention to use. The results indicate that performance expectancy and perceived risk have a significant impact on behavioral intention and that effort expectancy and facilitating conditions have a significant impact on intention to use.
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More Results
Trends of Factors and Theories in Health Information Systems Acceptance: 2002 – 2014 Review
UTAUT is one of the most popular technology acceptance theory which was developed by unifying eight different theories. It aims to explain user intentions by proposing a unified model for information system use.
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Chatbot Implementation in a Steel Company in Russia: Towards a Model for Successful Chatbot Projects
A technology adoption framework employing elements of other popular IS adoption models. The model views technology acceptance through user perception. It is widely applied by researchers to study technology adoption in practice by exploring behaviour of individual users.
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Grocery E-Commerce Transformation
A theoretical framework that aims to explain user intentions towards using an information system and subsequent usage behavior. This model is often used in research to understand consumer adoption of new technologies, such as e-commerce platforms.
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Patient Portal Acceptance by the Elderly: Explained by the Elaboration Likelihood Model and Social Heuristics
The UTAUT model explains technology use intention and behavior with numerous constructs, including social influence.
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