Authors: Alexander McLeod; Sonja Pippin
Addresses: 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
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.
Keywords: technology acceptance model; TAM; tax software; privacy; novices; experts; tax professionals; unified theory of acceptance and use of technology; UTAUT; taxpayers; performance expectations; anticipated learning curve; social influences; risk perception; professional accountants; general public.
International Journal of Business Information Systems, 2012 Vol.10 No.3, pp.312 - 327
Published online: 16 Aug 2014 *Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article