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Willingness to Use Electronic Revenue Collection System: Moderating Effect of E-Collection Training on the Extended Technology Acceptance Model

Willingness to Use Electronic Revenue Collection System: Moderating Effect of E-Collection Training on the Extended Technology Acceptance Model

Sulaiman Haruna, Normalini Md Kassim
Copyright: © 2019 |Volume: 15 |Issue: 4 |Pages: 15
ISSN: 1548-1115|EISSN: 1548-1123|EISBN13: 9781522564256|DOI: 10.4018/IJEIS.2019100104
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MLA

Haruna, Sulaiman, and Normalini Md Kassim. "Willingness to Use Electronic Revenue Collection System: Moderating Effect of E-Collection Training on the Extended Technology Acceptance Model." IJEIS vol.15, no.4 2019: pp.60-74. http://doi.org/10.4018/IJEIS.2019100104

APA

Haruna, S. & Kassim, N. M. (2019). Willingness to Use Electronic Revenue Collection System: Moderating Effect of E-Collection Training on the Extended Technology Acceptance Model. International Journal of Enterprise Information Systems (IJEIS), 15(4), 60-74. http://doi.org/10.4018/IJEIS.2019100104

Chicago

Haruna, Sulaiman, and Normalini Md Kassim. "Willingness to Use Electronic Revenue Collection System: Moderating Effect of E-Collection Training on the Extended Technology Acceptance Model," International Journal of Enterprise Information Systems (IJEIS) 15, no.4: 60-74. http://doi.org/10.4018/IJEIS.2019100104

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Abstract

The current study examines accounting staff willingness in state-owned tertiary institutions in Nigeria to use a e-revenue collection system. Specifically, e-collection training was employed as a moderating variable to explore its effect towards technology acceptance model (TAM). In accomplishing the above, a survey method was used by distributing a set of questionnaires to users of the e-collection system in nine state-owned tertiary institutions in Nigeria. The statistical results from the Partial Least Square-Structural Equation Modelling (PLS-SEM) analysis demonstrated that perceived usefulness, computer self-efficacy and attitude were all significant influences on the willingness to use. More so, e-collection training was found only to moderate the relationship between attitude and willingness to use. As such, it is recommended that the government needs to provide adequate training opportunities to encourage the use of technological devices among the accounting staff, most importantly, e-collection system training.

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