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Title: | The effect of e-service quality dimensions on behavioral intensions of accountants : the moderating roles of ease of use and emotional benefits |
Authors: | Kuzey, Cemil Dinç, Muhammet Sait O'Shaughnessy, Denise |
Keywords: | Internet banking -- Turkey Accountants -- Attitudes Structural equation modeling Least squares Quality of service (Computer networks) |
Issue Date: | 2022-04 |
Publisher: | Ahmet Gökgöz |
Citation: | Kuzey, C., Dinç, M. S., & O'Shaughnessy, D. (2022). The effect of e-service quality dimensions on behavioral intensions of accountants : the moderating roles of ease of use and emotional benefits. Journal of Accounting, Finance and Auditing Studies, 8(2), 124-148. |
Abstract: | PURPOSE: The purpose of this paper is to examine the
relationships between two dimensions of electronic
service quality influencing ease of use and emotional
benefit in internet banking service quality, together with
the subsequent effects on behavioral intention in Turkey. METHODOLOGY: Accountants who use internet the banking services of banks in Turkey completed a selfadministered questionnaire. Data obtained from 206 accountants were analyzed using diverse data analysis approaches, including univariate analysis with descriptive statistics as well as multivariate analysis with correlation, regression, moderation analyses. Also, the initial results were tested using Partial Least Square (PLS) based Structural Equation Modeling (SEM) approach. FINDINGS: The results revealed that Graphic Quality and Layout Clarity have a significant positive association with Behavioral Intentions, Ease of Use and Control and Emotional Benefit. Moreover, Ease of Use and Control is a significant moderator upon the relationship of Graphic Quality and Layout Clarity with Behavioral Intentions. ORIGINALITY/VALUE: This research uniquely investigates the subdimensions of the electronic service environment that influence the behavioral perceptions of accountants using internet banking services in Turkey, with outcome quality dimensions. |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/93293 |
Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 8, Issue 2 Journal of Accounting, Finance and Auditing Studies, Volume 8, Issue 2 |
Files in This Item:
File | Description | Size | Format | |
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JAFAS8(2)A6.pdf | 567.47 kB | Adobe PDF | View/Open |
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