Emerald | Transforming Government: People, Process and Policy

The role of security and trust in the adoption of online tax filing

Lemuria Carter, Ludwig Christian Shaupp, Jeffrey Hobbs, Ronald Campbell — 2011-08-02 00:00:00.0

Abstract

Purpose – The purpose of this paper is to investigate the influence of six determinants on taxpayers' intention to adopt e-file systems. The proposed model integrates technology adoption factors from the unified theory of acceptance and use of technology (UTAUT) model with personal perceptions on trust, efficacy, and security into one parsimonious yet explanatory model of e-file adoption. Design/methodology/approach – A survey was administered to 304 US taxpayers to capture their perceptions of e-filing. The survey was developed using existing scales in the literature. Responses were measured on a seven-point Likert scale, ranging from 1 (strongly disagree) to 7 (strongly agree). The results were tested using multiple linear regression analysis. Findings – The findings of this research show that theoretical constructs from the UTAUT model are well suited in explaining intentions to use multiple e-government services. Specifically, the results indicate that three factors from the UTAUT model (performance expectancy, effort expectancy, and social influence) play a significant role in predicting taxpayers' e-filing intentions. More importantly, the research findings indicate that personal factors (web-specific self-efficacy (WSSE) and perceived security control), along with UTAUT factors, have a significant impact on taxpayers' e-file intentions. The proposed model explains 63.5 percent of the variance in taxpayers' e-file intentions. Research limitations/implications – This study contributes to the literature by integrating determinants from the UTAUT model with personal perception factors to explain e-file adoption. This merging of UTAUT with theories, such as social cognition, that emphasize human perception, is the direction that must be taken by researchers in an effort to understand taxpayers' intentions to adopt e-file systems. While the proposed model explained 63.5 percent of the variation in e-file use intention, there are limitations to this research. The participants in this research are not sufficiently diverse in culture, socio-economic level, etc. and 89 percent of the research participants are Caucasian. In addition, the participants were recruited from limited geographical locations. The strength of the model should be validated using more diverse research participants that will increase the variation in the data collected. Originality/value – The paper presents a parsimonious, yet integrated, model of e-file diffusion. The integration of adoption factors with personal perceptions of trust, efficacy, and security represents a significant step forward in explaining e-file adoption.

Understanding the “e-petitioner”

Peter Cruickshank, Colin Smith — 2011-08-02 00:00:00.0

Abstract

Purpose – The purpose of this paper is to consider the ways in which large-scale e-participation projects can be evaluated. It argues that existing evaluation approaches can be improved upon by taking a closer look at the characteristics of the users of such systems, by estimating their self-efficacy. Design/methodology/approach – Literature review is followed by the development of relevant research questions, and an assessment of points at which relevant and useful data can be collected in a petitioning process. Findings – It is found that data relating to self-efficacy, while not simple to collect, can add much to the evaluation process, and have the potential to result in more effective projects and systems. Research limitations/implications – The findings are specific to one project, EuroPetition, which will allow the co-ordination and submission of cross-border pan-European petitions. Originality/value – The paper represents the first attempt to integrate perspectives derived from social cognitive theory to the evaluation of a large e-participation project. Self-efficacy is discussed in terms of both computer self-efficacy and political self-efficacy.

E-procurement implementation: a case of Malaysia government

Aini Aman, Hasmiah Kasimin — 2011-08-02 00:00:00.0

Abstract

Purpose – Many countries worldwide have identified e-procurement as a priority of e-government agenda and have implemented, or are in the process of implementing, e-procurement systems. The purpose of this paper is to understand the challenges of e-procurement implementation in the government sector and efforts taken to overcome the challenges, using a Malaysia government case. Design/methodology/approach – This study adopts a qualitative case study approach of an e-procurement project, which is one of Malaysia's e-government initiatives. Data were collected using a triangulation approach that involved semi-structured interviews, document reviews and observation. Findings – The theoretical framework draws on Croom and Brandon-Jones and was further developed during data analysis. Findings show that challenges of e-procurement implementation in government sector are not only related to software integration, data management and roll-out strategy, but also to legal and administration procedures, information technology (IT) infrastructure, outsourcing contract and IT skills. Findings show the importance of creating an IT facilities centre in rural areas and working closely with a third-party vendor for users' training and skills development. Research limitations/implications – The findings extend key issues of e-procurement implementation using a case study in the Malaysia government. The paper highlights the need to understand challenges and limitations faced by a developing countries such as Malaysia in implementing e-government projects. The paper provides a basis for further thought and analysis on important issues such as lack of IT infrastructure and skills, as well as high dependency on third-party developers that needs to be overcome in order to gain the impact of an e-procurement system. Practical implications – This paper has explored implementation issues of e-procurement in government sectors, particularly in developing countries, and hence provides guidelines for future implementation strategy for system developers, government officials and ministry. Originality/value – Only limited studies examine the implementation issues of e-procurement in the government sector, especially in developing countries. While current studies focus more on the readiness of implementing e-procurement, this study posits to understand the challenges faced by a developing country in e-procurement implementation.

Mapping the evolution of e-Readiness assessments

Devendra Dilip Potnis, Theresa A. Pardo — 2011-08-02 00:00:00.0

Abstract

Purpose – The purpose of this paper is to present a mapping of the evolution of the United Nation's (UN's) e-Readiness assessments. The mapping highlights underlying assumptions and frames a set of recommendations for new secondary indicators to strengthen e-Readiness indices. Design/methodology/approach – This exploratory case study applies triangulated document review for the analysis. Findings – The UN's e-Readiness assessments have evolved from a focus on Member State governments as “controllers of information and services” to “facilitators of information”. The mapping highlights the dynamic nature of understanding of e-Government and the role of information and communication technologies in transformation efforts. It also allows for new understanding of the influence of context-dependent imperatives, rankings, views and suggestions on Member State efforts to leverage technology toward the realization of transformation agendas. Framing assumptions for issue-based UN surveys pose a series of limitations in terms of interpreting the results. The case study highlights the evolutionary character of the e-Readiness assessment efforts and provides new insight for governments that rely on the assessments for decision making and planning. Practical implications – The UN e-Readiness assessments serve as a widely used point of reference for government officials, public administrators and researchers around the world. This study provides them with new understanding of the evolution of perspectives which frame and the tools used to assess e-Readiness. Originality/value – The paper provides an original examination of the evolution of perspectives and tools used in UN's e-Readiness assessment efforts. This examination supports the identification of a set of secondary indicators in the form of a risk-to-reward indicator, an adoption indicator and a satisfaction indicator, to better inform and strengthen the UN e-Readiness indices.

Diagnosing the techno-relational action space: Finding institutional and individual dimensions for innovation in transformational government

Katarina Lindblad-Gidlund, Katarina Giritli Nygren — 2011-08-02 00:00:00.0

Abstract

Purpose – The purpose of this paper is to contribute to the discussion of the IT-related public sector transformation by reintroducing the question of employees' organisational power and position in technological and technocratic systems. Design/methodology/approach – To examine how formal organisational positions, together with the way in which employees position themselves in relation to technology, affect how employees interpret their accessible action space (position and action strategy), a survey in a local municipality was conducted. Findings – As indicated in the hypothesis, the empirical results verify that the techno-relational action space is two-dimensional, consisting of both a formal position (how the organisational members are positioned) and a certain amount of action space outside a formal position (i.e. how they are position themselves). Elaborating on these dimensions generates rewarding insights into a micro-change perspective where technology-related innovation processes are concerned. Practical implications – Identifying and acknowledging employees perceived techno-relational action space is of great importance in understanding organisational members' participation, cooperation and innovative capability in government transformation. Originality/value – The paper combines analysis of how the organisational members position themselves in relation to technology with how they are positioned organisationally in relation to technology and structures of power. Instead, the authors claim that the techno-relational space is both a matter of how the organisational members position themselves in relation to technology and a matter of how they are positioned organisationally in relation to technology and structures of power.

Editorial

2011-08-02 00:00:00.0