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Factor Influencing the Intention to Use E-Collection System in State-Owned Tertiary Institutions in Nigeria

Factor Influencing the Intention to Use E-Collection System in State-Owned Tertiary Institutions in Nigeria

Sulaiman Haruna, Normalini Md Kassim
Copyright: © 2019 |Pages: 26
ISBN13: 9781522577126|ISBN10: 1522577122|ISBN13 Softcover: 9781522585961|EISBN13: 9781522577133
DOI: 10.4018/978-1-5225-7712-6.ch001
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MLA

Haruna, Sulaiman, and Normalini Md Kassim. "Factor Influencing the Intention to Use E-Collection System in State-Owned Tertiary Institutions in Nigeria." Throughput Accounting in a Hyperconnected World, edited by Ionica Oncioiu, IGI Global, 2019, pp. 1-26. https://doi.org/10.4018/978-1-5225-7712-6.ch001

APA

Haruna, S. & Kassim, N. M. (2019). Factor Influencing the Intention to Use E-Collection System in State-Owned Tertiary Institutions in Nigeria. In I. Oncioiu (Ed.), Throughput Accounting in a Hyperconnected World (pp. 1-26). IGI Global. https://doi.org/10.4018/978-1-5225-7712-6.ch001

Chicago

Haruna, Sulaiman, and Normalini Md Kassim. "Factor Influencing the Intention to Use E-Collection System in State-Owned Tertiary Institutions in Nigeria." In Throughput Accounting in a Hyperconnected World, edited by Ionica Oncioiu, 1-26. Hershey, PA: IGI Global, 2019. https://doi.org/10.4018/978-1-5225-7712-6.ch001

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Abstract

The absence of effective and adequate means of revenue generation as well as collection in Nigeria has necessitated the federal government to introduce and adopt Treasury Single Account (TSA) through the full implementation of e-payment and e-collection system. This has also obliged the state governments across the country to adopt the TSA system. The e-collection system is a computer-based revenue collection system designed to improve the effectiveness and efficiency of revenue collection through electronic means in order to prevent fund shortages and cash leaks within the government sectors. In this chapter, technology acceptance model (TAM), computer self-efficacy, and subjective norm were adopted to examine the level of preparedness of accounting staff of state-owned tertiary institutions with respect to their intentions to use the e-collection system. It is expected that the findings of this study would be used by policymakers at the state government level to further support the efforts towards effective implementation of TSA in Nigerian tertiary institutions.

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