Title: Trust, justice and the continued use of e-filing

Authors: Anna Che Azmi; Nurul Fatma Aziz

Addresses: Faculty of Business and Accountancy, University of Malaya, Malaya, Kuala Lumpur 50603, Malaysia ' Faculty of Accountancy, University Technology MARA, Shah Alam 43200, Malaysia

Abstract: This exploratory study examines the influence of trust and justice dimensions towards the government and the continued usage of the e-filing system. Partial least squares were used for the data analysis. The results provide evidence that trust and distributive justice are important factors in the continued use of e-filing systems. However, distributive and procedural justice does not have any influence on the perceptions of trust of users of the e-filing systems. Thus, to establish a high level of trust and distributive justice with the citizens who use their e-filing systems, government authorities need to establish good communication with them, and offer honest justifications and explanations to them. The government also needs to tailor their online services such as e-filing to accommodate the needs of different user groups.

Keywords: trust; e-filing; e-government; distributive justice; procedural justice; electronic filing; electronic government; online filing; partial least squares; PLS; communication.

DOI: 10.1504/EG.2015.070132

Electronic Government, an International Journal, 2015 Vol.11 No.3, pp.207 - 222

Available online: 21 Mar 2015 *

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