This study developed and empirically examined a model to help understand how key individuals in businesses decide on whether or not to buy and utilise technology in the context of managing their obligations in relation to business taxes. In restricting the frame of reference to a taxation context, it enabled a link to be made to individual decision making, as it is ordinarily the case that one lead buyer is evident in the context of tax and technology in organisations. The model was developed from a review of extant literature in the areas of technology acceptance, behavioural intention, and consumer and business buying models. The overall model was built on a framework that has at its core the Augmented Technology Acceptance Model (Taylor & Todd, 1995a). A correspondence between attitude to use of the technology and product quality is theorised, allowing a connection to a wider model of purchase intention. The initial model was developed with thirteen hypotheses, ultimately leading to an examination of intention to buy tax technology. After an initial pilot study, in the main study a questionnaire was designed to capture empirical data for measurements related to the model. Data collected from 125 informants (i.e. senior tax staff in large organisations) about tax technology buying decisions they were currently considering was used to empirically test the model, using Structural Equation Modelling. The low sample size caused a need to simplify the original model to retain statistical power. This had the result of reducing the number of hypotheses to ten. The analysis was performed testing the measurement model and the model fit and thereby investigating its underlying hypotheses. The results supported the key hypotheses and the overall explanatory power of the model in examining intention to buy tax technology was strong. The use of technology acceptance principles as core to helping explain buying intention for tax technology was strongly supported. Only one hypothesis was not supported, relating to a proposed positive relationship between Relationship Quality and Intention to Buy constructs. Potential explanations for this finding with regard to relationship quality were introduced. The general research contributions and implications of the study were also discussed.
| Identifer | oai:union.ndltd.org:bl.uk/oai:ethos.bl.uk:603251 |
| Date | January 2014 |
| Creators | Smith, Paul |
| Contributors | Naude, Peter; Henneberg, Stephan |
| Publisher | University of Manchester |
| Source Sets | Ethos UK |
| Detected Language | English |
| Type | Electronic Thesis or Dissertation |
| Source | https://www.research.manchester.ac.uk/portal/en/theses/exploring-the-role-of-technology-acceptance-in-business-buying-of-tax-technology(7dd62167-266f-4372-bf8a-c189fb235fd6).html |
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