Authors: Behrouz Zarei; Kasra Amanati; Amir Hossein Ghapanchi
Addresses: Department of Corporate Entrepreneurship, University of Tehran, Tehran, Iran ' Department of Management, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran ' School of Information and Communication Technology, Griffith University, QLD, Australia
Abstract: Using information technology to increase efficiency and transparency in public expenditure management can have a great impact on production, collection, processing and providing reliable reports for policy-makers. Thus, it is very important to identify factors which impact the adoption of this technology. The conceptual model of this study is based on the trust and risk model in electronic government (e-government) adoption. In this study, the constructs of perceived ease of use from technology acceptance model (TAM) and optimism bias have been added to the trust and risk model. Using a 'descriptive-survey' method, a sample of 36 top budget managers has been examined. A questionnaire was used to collect the required data. Structural equation modelling using partial least squares was used to test the model. Based on the results, disposition to trust, trust of the e-treasury system, perceived ease of use and optimism bias explained the adoption of electronic treasury system among top budget managers. Disposition to trust and perceived ease of use also affected trust positively.
Keywords: e-treasury; trust; risk; optimism bias; ease of use.
International Journal of Business Information Systems, 2018 Vol.27 No.3, pp.277 - 297
Received: 09 Oct 2015
Accepted: 20 Jul 2016
Published online: 23 Jan 2018 *