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Critical factors for cloud based e-invoice service adoption in Taiwan: An empirical study

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  • Lian, Jiunn-Woei

Abstract

Cloud computing is the current trend in online information services, and e-government is no exception. Previous literature on e-government service adoption has focused on traditional web based online services (with the data or software residing on the client and server). However, given the distinguishing characteristics and new business model of cloud computing (data or software in the cloud), more study of cloud based e-government services is warranted. We propose an integrated model which is based on the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2). We conduct an empirical study to understand the critical factors for the adoption of cloud based e-invoicing, a novel e-government service in Taiwan. A total of 251 valid responses to our questionnaire survey were received. The results indicate that effort expectation, social influence, trust in e-government, and perceived risk have significant effects on the intention to adopt e-invoicing. Additionally, trust in e-government and perceived risk mediates the relationship between behavioral intention and security concerns regarding e-government. Gender differences moderate the relationship between social influence and behavioral intention. Age level is found to moderate the relationship between perceived risk and behavioral intention. These findings contribute to academic research and have practical implications, advancing our understanding of cloud based e-government applications.

Suggested Citation

  • Lian, Jiunn-Woei, 2015. "Critical factors for cloud based e-invoice service adoption in Taiwan: An empirical study," International Journal of Information Management, Elsevier, vol. 35(1), pages 98-109.
    • Handle: RePEc:eee:ininma:v:35:y:2015:i:1:p:98-109
    DOI: 10.1016/j.ijinfomgt.2014.10.005
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    2. Hossain, Akram & Quaresma, Rui & Rahman, Habibur, 2019. "Investigating factors influencing the physicians’ adoption of electronic health record (EHR) in healthcare system of Bangladesh: An empirical study," International Journal of Information Management, Elsevier, vol. 44(C), pages 76-87.
    3. Ahmad, Syed Zamberi & Khalid, Khalizani, 2017. "The adoption of M-government services from the user’s perspectives: Empirical evidence from the United Arab Emirates," International Journal of Information Management, Elsevier, vol. 37(5), pages 367-379.
    4. Bettina Distel & Holger Koelmann & Ralf Plattfaut & Jörg Becker, 2022. "Watch who you trust! A structured literature review to build a typology of e-government risks," Information Systems and e-Business Management, Springer, vol. 20(4), pages 789-818, December.
    5. Senyo, Prince Kwame & Addae, Erasmus & Boateng, Richard, 2018. "Cloud computing research: A review of research themes, frameworks, methods and future research directions," International Journal of Information Management, Elsevier, vol. 38(1), pages 128-139.
    6. Eloy Gil-Cordero & Pablo Ledesma-Chaves & Sunghoon Yoo & Heesup Han, 2023. "Luxury tourism and purchase intention factors: a mixed approach applied to luxury goods," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-20, December.
    7. Siamand Hesami & Hatice Jenkins & Glenn P. Jenkins, 2024. "Digital Transformation of Tax Administration and Compliance: A Systematic Literature Review on E-Invoicing and Prefilled Returns," Development Discussion Papers 2023-14, JDI Executive Programs.

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