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Behavioral Intention to Continue Using a Library Mobile App
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作者 X.Zhang H.Liu +2 位作者 Z.H.Liu J.R.Ming Y.Zhou 《Computer Systems Science & Engineering》 SCIE EI 2023年第7期357-369,共13页
To meet the needs of today’s library users,institutions are developing library mobile apps(LMAs),as their libraries are increasingly intelligent and rely on deep learning.This paper explores the influencing factors a... To meet the needs of today’s library users,institutions are developing library mobile apps(LMAs),as their libraries are increasingly intelligent and rely on deep learning.This paper explores the influencing factors and differences in the perception of LMAs at different time points after a user has downloaded an LMA.A research model was constructed based on the technology acceptance model.A questionnaire was designed and distributed twice to LMA users with an interval of three months to collect dynamic data.The analysis was based on structural equation modeling.The empirical results show that the perceived ease of use,the perceived usefulness,the social influence,and the facilitating conditions affected the users’behavioral intention,but their impacts were different at different times.As the usage time increases,the technology acceptance model is still universal for understanding the user perception of LMA.In addition,two extended variables(social impact and convenience)also affect the user’s behavior intention.User behavior is dynamic and changed over time.This study is important both theoretically and practically,as the results could be used to improve the service quality of LMAs and reduce the loss rate of users.Its findings may help the designers and developers of LMAs to optimize them from the perspective of a user and improve the service experience by providing a deeper understanding of the adoption behavior of information systems by LMA users. 展开更多
关键词 Library mobile app user perception behavioral intention technology acceptance model information system adoption
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Impact of Tourists'Perceived Value on Behavioral Intention for Mega Events:Analysis of Inbound and Domestic Tourists at Shanghai World Expo 被引量:1
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作者 WANG Chaohui LU Lin XIA Qiaoyun 《Chinese Geographical Science》 SCIE CSCD 2012年第6期742-754,共13页
Based on the survey data for 2120 inbound and domestic tourists at the Shanghai World Expo,a structural equation model was constructed for the relationship among tourists' perceived value dimensions,behavioral int... Based on the survey data for 2120 inbound and domestic tourists at the Shanghai World Expo,a structural equation model was constructed for the relationship among tourists' perceived value dimensions,behavioral intention and revisit intention.Additionally,the influence of tourists' perceived value dimensions on the behavioral intention and revisit intention was explored.The results show that the utilitarian value and enjoyment value significantly affect the inbound and domestic tourists' behavioral intention,while the convenience value and aesthetic value have no significant influence.The service value only significantly affects the domestic tourists' behavioral intention,and the aesthetic value only significantly affects the inbound tourists' behavioral intention.The utilitarian value,service value and enjoyment value significantly affect the inbound and domestic tourists' revisit intention,while the convenience value only significantly affects the domestic tourists' revisit intention.The utilitarian value is the primary factor affecting the inbound tourists' behavioral intention and revisit intention,and the perceived price has no significant effect on either inbound or domestic tourists' behavioral intention or revisit intention.The study explores the relationships between tourists' perceived value,behavioral intention and revisit intention,analyzes the divergence and causation,theoretically enriches the research field of tourism geography and behavioral geography,and has great practical significance to the sustainable development of mega events in China,including the further development of the Shanghai World Expo. 展开更多
关键词 mega events perceived value behavioral intention revisit intention Shanghai World Expo
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A Study of the Influence of Tourists’ Destination Image and Perceived Service Quality on Their Behavioral Intention 被引量:1
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作者 Shihui Pan Chih-Wei Chang Ziyi Zhu 《Open Journal of Applied Sciences》 2021年第5期585-595,共11页
The purpose of this study is to understand the effect of tourists’ perception of destination image and service quality on their behavioral intention. A total of 1020 valid questionnaires were collected from tourists ... The purpose of this study is to understand the effect of tourists’ perception of destination image and service quality on their behavioral intention. A total of 1020 valid questionnaires were collected from tourists in Lukang Town, Taiwan, by means of convenient sampling. After descriptive statistics and PLS statistical analysis, the results show that: 1) Tourists’ image of Lukang town has a positive effect on their perceived service quality. In addition, it also has a positive effect on future travel behavior intention;2) The service quality of tourists in Lukang has a positive effect on their future travel behavior intention. 3) This study also finds that service quality has a mediating effect on tourism behavior intention. Finally, based on the results of the study, suggestions for future research and tourism planning are put forward. 展开更多
关键词 DESTINATION IMAGE Service Quality behavioral intention Lukang
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Where Do I Go to Treat Me?Factors That Influence Users’Behavioral Intention
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作者 Francesca Di Virgilio Gilda Antonelli 《Journal of Tourism and Hospitality Management》 2020年第1期1-13,共13页
The aim of this paper is to analyze how some specific factors can impact on attitudes towards usage(ATU),and effect on behavioral intention(BI),when the potential medical tourist carries out the medical tourist destin... The aim of this paper is to analyze how some specific factors can impact on attitudes towards usage(ATU),and effect on behavioral intention(BI),when the potential medical tourist carries out the medical tourist destination information sourcing process.Specifically,we considered electronic word of mouth communication(eWOM),trust(TRT),perceived usefulness(PU),and perceived ease of use(PEOU).The data were collected from 698 experienced users participating in a tourism thematic Facebook group.The results state that being social media an effective channel to share contents among users,the more expert users are more influenced in the behavioural intention of choosing medical tourism destinations and trust is the variables with the strongest influence on attitude,which affects users’behavioural intention towards the use of Facebook to find information on medical tourism destination.These results contribute to the scientific debate on users’behavior in utilizing social media to find information for a medical tourism destination and provide support to the marketing and communication strategies of medical tourism practitioners. 展开更多
关键词 EWOM TRUST behavioral intention medical tourist destination
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A Study on the Relationships Between Brand Experience,Perceived Value,and Behavioral Intention
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作者 HU Hong-ji GUO Ying-zhi +2 位作者 GAN Ning-yu BEH Yean-shan XU Ning-ning 《Journal of Tourism and Hospitality Management》 2021年第6期343-355,共13页
Brand experience is essential in shaping the competitive advantage and sustainability of theme park attractions.Using Shanghai Disneyland as a reference case,this study examined the relationships among brand experienc... Brand experience is essential in shaping the competitive advantage and sustainability of theme park attractions.Using Shanghai Disneyland as a reference case,this study examined the relationships among brand experience,perceived value,satisfaction,and behavioral intention.And their relationship is the key point for the sustainable development of theme park market.This study constituted the relationship path theory mode of hypothesis between brand experience,perceived value,satisfactory,behavior intention.The key findings of this study revealed that the brand experience of theme park has significant positive impact on perceived value and satisfaction.In that,thoughts have no significant impact on emotional value and societal value.Similarly,functional experience has no significant impact on recreational value.Subsequently,perceived value has significant positive impact on satisfaction.And lastly,satisfaction has significant positive impact on tourist behavioral intention.The findings of this study may offer constructive bases to the management of Shanghai Disneyland and other theme park attractions of similar nature in formulating policies and marketing strategies. 展开更多
关键词 brand experience perceived value satisfactory behavioral intention Shanghai Disneyland
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A Study on the Path Mechanism of Para-social Interaction and Place Attachment on Film-Induced Tourists’Behavioral Intention
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作者 GUO Ying-zhi JI Xiao-zhen +1 位作者 GAN Xue-na CAO Xiao-tong 《Journal of Tourism and Hospitality Management》 2022年第3期135-145,共11页
Under the influence of celebrity effect and para-social interaction,film is increasingly able to induce viewers’willingness to travel.Based on the theory of para-social interaction and the factors of place attachment... Under the influence of celebrity effect and para-social interaction,film is increasingly able to induce viewers’willingness to travel.Based on the theory of para-social interaction and the factors of place attachment,this study constructs a model of the influence mechanism of film-induced tourists’behavioral intention and puts relevant hypotheses.Taking the film A Little Red Flower as an example,the empirical test is carried out by using structural equation model(SEM).The results show that:(1)Film-induced tourists’emotional involvement has a significant positive impact on tourism behavioral involvement,but has no direct and significant impact on place dependence and place identity.(2)Film-induced tourists’behavioral involvement has a significant positive impact on place dependence and place identity.(3)Both place dependence and place identity of film-induced tourists have significant positive impact on tourism behavioral intention.Therefore,film tourism destinations should show the unique local conditions and customs according to the preference of fans and audiences,with the help of the popularity of film,so as to improve their tourism behavior intention. 展开更多
关键词 para-social interaction place attachment film tourism tourist behavioral intention
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Understanding factors affecting non-participants’interest in community-supported agriculture
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作者 Maula Fadhilata RAHMATIKA Agus SUMAN +1 位作者 Wildan SYAFITRI Sri MULJANINGSIH 《Regional Sustainability》 2024年第3期69-80,共12页
Community-supported agriculture(CSA)has emerged as a viable solution for addressing the agricultural challenges faced by countries like Indonesia.This study uses the wellestablished unified theory of acceptance and us... Community-supported agriculture(CSA)has emerged as a viable solution for addressing the agricultural challenges faced by countries like Indonesia.This study uses the wellestablished unified theory of acceptance and use of technology(UTAUT2)model to examine the interest in CSA of potential customers in Indonesia.A standardized questionnaire was distributed to 1200 respondents,and the data were analyzed using structural equation model-partial least square(SEM-PLS)in SmartPLS 4.0 software.The results capture potential CSA consumer interest and will help to improve CSA development strategies in Indonesia.The model explains 44.4%of customers’intentions,and identifies performance expectancy as the decisive factor in customers’willingness to participate in CSA.Performance expectancy(0.292),hedonic motivation(0.262),social influence(0.259),and facilitating conditions(0.086)positively influence customers’interest in participating in a CSA program.The adoption of CSA programs by both farmers and customers could be increased by implementing regulations that provide tax incentives and subsidies,offering training on sustainable farming practices,facilitating the establishment of distribution channels,and establishing guidelines for fair price and quality standards.This study shows the high potential for the implementation of CSA in Indonesia.It could also be used as a foundation for the development of new policies regarding sustainable agriculture markets in Indonesia. 展开更多
关键词 Community-supported agriculture(CSA) Sustainable agriculture behavioral intention Performance expectancy Unified theory of acceptance and use of technology model Indonesia
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Trust beyond Technology Algorithms: A Theoretical Exploration of Consumer Trust and Behavior in Technological Consumption and AI Projects
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作者 David Oyekunle Ugochukwu Okwudili Matthew +1 位作者 David Preston David Boohene 《Journal of Computer and Communications》 2024年第6期72-102,共31页
In an era dominated by artificial intelligence (AI), establishing customer confidence is crucial for the integration and acceptance of AI technologies. This interdisciplinary study examines factors influencing custome... In an era dominated by artificial intelligence (AI), establishing customer confidence is crucial for the integration and acceptance of AI technologies. This interdisciplinary study examines factors influencing customer trust in AI systems through a mixed-methods approach, blending quantitative analysis with qualitative insights to create a comprehensive conceptual framework. Quantitatively, the study analyzes responses from 1248 participants using structural equation modeling (SEM), exploring interactions between technological factors like perceived usefulness and transparency, psychological factors including perceived risk and domain expertise, and organizational factors such as leadership support and ethical accountability. The results confirm the model, showing significant impacts of these factors on consumer trust and AI adoption attitudes. Qualitatively, the study includes 35 semi-structured interviews and five case studies, providing deeper insight into the dynamics shaping trust. Key themes identified include the necessity of explainability, domain competence, corporate culture, and stakeholder engagement in fostering trust. The qualitative findings complement the quantitative data, highlighting the complex interplay between technology capabilities, human perceptions, and organizational practices in establishing trust in AI. By integrating these findings, the study proposes a novel conceptual model that elucidates how various elements collectively influence consumer trust in AI. This model not only advances theoretical understanding but also offers practical implications for businesses and policymakers. The research contributes to the discourse on trust creation and decision-making in technology, emphasizing the need for interdisciplinary efforts to address societal challenges associated with technological advancements. It lays the groundwork for future research, including longitudinal, cross-cultural, and industry-specific studies, to further explore consumer trust in AI. 展开更多
关键词 Consumer Trust AI-Driven Projects TRANSPARENCY Ethical Accountability Structural Equation Modeling (SEM) Technology Acceptance Model (TAM) Interdisciplinary Study Organizational Factors Psychological Factors behavioral intention
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Factors influencing academic library users' intention to use mobile systems: A comparison of current users and potential adopters 被引量:2
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作者 Haijuan YANG Sisi GUI 《Chinese Journal of Library and Information Science》 2014年第3期64-80,共17页
Purpose: The study intends to examine the factors influencing the behavioral intention to use academic libraries’ mobile systems from the perspective of current users and potential adopters, respectively. Design/meth... Purpose: The study intends to examine the factors influencing the behavioral intention to use academic libraries’ mobile systems from the perspective of current users and potential adopters, respectively. Design/methodology/approach: Our study investigates the mobile library system’s acceptance by using a context-specific extension of the theory of reasoned action(TRA) and the technology acceptance model(TAM), which includes such factors as mobile self-efficacy, personal innovativeness and perceived playfulness. Structural equation modeling was used to test the validity of the proposed model based on the empirical data which was collected from 210 questionnaire survey participants.Findings: The result shows that 1) for both current users and potential adopters, attitude toward use and subjective norm both have a significant and positive impact on behavioral intention to use; 2) perceived usefulness and perceived ease of use are significantly correlated to potential adopters’ attitude toward use whereas perceived usefulness and perceived playfulness are significantly related to current users’ attitude toward use; 3) as for the comparison between the two groups of users, personal innovativeness not only affects perceived usefulness of both current users and potential adopters, but also affects potential adopters’ perceived playfulness positively. Mobile self-efficacy has a significant effect on perceived ease of use for both types of users.Research limitations: Although the sample size met the basic statistics requirements for the social research, the participants were mainly college students, and other mobile system users like faculty members and researchers were not investigated. In addition, some influencing factors, such as information quality, system quality and service quality were not considered in the research model.Practical implications: This study reveals main factors which influence both current users and potential adopters’ intention to use the mobile system, providing academic libraries withinsights into management strategies to offer customized mobile services to different types of users. Originality/value: Previous studies did not distinguish current users from potential adopters, which is not conducive for academic libraries to provide customized services and attract potential users. We presented an exploratory study to address this issue. 展开更多
关键词 Mobile library system Current user Potential adopter behavioral intention to use Structured equation modeling(SEM)
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Research on the Mechanism of Retail Strategy Influencing Consumer Behavior Intention——Based on Empirical Analysis of Domestic Luxury Cosmetics Brands 被引量:2
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作者 仓平 王素芬 夏青 《Journal of Donghua University(English Edition)》 EI CAS 2009年第4期450-460,共11页
This is a research on the mechanism of retail strategy mix and consumer behavior intention,and psychological impact on consumer attitude, consumer purchase decision-making model and its components are conducted firstl... This is a research on the mechanism of retail strategy mix and consumer behavior intention,and psychological impact on consumer attitude, consumer purchase decision-making model and its components are conducted firstly. Next, retail strategy, merchandise strategy, and store strategy, contained in the retail management theory, are adopted as other important variables to measure the impact on consumer attitudes. And then, the key factors of retail strategy mix are identified by means of Focus Group (FG). In addition, the hypothetical model of retail strategy mix and consumer behavior intention for domestic luxury cosmetic brands is established to understand the relationship between the two factors. Finally, empirical researches are conducted on consumers and retailers of luxury cosmetics brands. And some advice are given on retail strategy mix's influence on the consumer behavior intentions, aiming to enlighten domestic luxury cosmetic enterprises to improve performance by the integrated use of retail strategy mix. 展开更多
关键词 consumer behavior intention subjective norvn of consumers consumer attitude luxury goods retail strategy
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Developing an Extended Theory of Planned Behavior Model for Small E-Waste Recycling:An Analysis of Consumer Behavior Determinants 被引量:1
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作者 Joshua E.Lou 《Journal of Environmental Science and Engineering(A)》 2022年第3期71-86,共16页
WEEE(Waste Electrical and Electronic Equipment),also called e-waste,has become the world’s fastest-growing waste stream but only has a 17.4%recycling rate according to the Global E-waste Monitor 2020.The collection r... WEEE(Waste Electrical and Electronic Equipment),also called e-waste,has become the world’s fastest-growing waste stream but only has a 17.4%recycling rate according to the Global E-waste Monitor 2020.The collection rate for sWEEE(Small WEEE),e.g.,used mobile phones,is even lower than 10%due to stockpiling at home and improper disposal via the general waste or private informal channels.The purpose of this paper was to(a)review how the TPB(Theory of Planned Behavior)was applied in the literature related to consumer behavioral intention for WEEE recycling and determine the most significant TPB predictors by comparing their standardized influence coefficients across various studies,and(b)identify additional behavior determinants specific to sWEEE recycling and thus develop a new TPB-sWEEE theoretical framework by integrating the TPB model with these new determinants in order to improve the predictability of consumers’sWEEE recycling behavioral intention.This paper reviewed over 30 peer-reviewed studies from Scopus and high impact factor journals and led to the following three key findings:(a)More variables of recycling behavioral intention determinants such as the size of WEEE need to be considered;(b)Eight sWEEE-specific behavioral determinants have been identified and included in the newly developed TPB-sWEEE model,including consumers’Sentimental Attachment,Data Security Concern,Economic Incentives,and How-to Knowledge;(c)For some sWEEE-specific determinants,their extent of influence differs across various regions and countries.This paper contributes to the sWEEE-specific consumer recycling behavior theoretical framework to fill the existing gap in the literature and provides recommendations through the new model for research-based behavioral intervention strategies and policy designs globally. 展开更多
关键词 WEEE sWEEE E-WASTE consumer recycling behavioral intention TPB determinants TPB-sWEEE theoretical framework.
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Factors influencing COVID-19 vaccination intention among university students:A cross-sectional study in Malaysia
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作者 Chee Yin Wong Jen Sern Tham +8 位作者 Chai Nien Foo Foong Leng Ng Saleha Shahar Mohd Nizam Zahary Mohd Nazri Ismail Cheng Siang Tan Boon Peng Hoh Subbiah Vijay Kumar Yang Mooi Lim 《Biosafety and Health》 CSCD 2023年第1期37-44,共8页
Vaccination is crucial in controlling the spread of the coronavirus disease 2019(COVID-19)that triggered the pandemic,but herd immunity can only work with high vaccination coverage in the population.This study aims to... Vaccination is crucial in controlling the spread of the coronavirus disease 2019(COVID-19)that triggered the pandemic,but herd immunity can only work with high vaccination coverage in the population.This study aims to measure the COVID-19 knowledge level and determine the factors influencing COVID-19 vaccination intention among university students in Malaysia.A cross-sectional online survey was carried out with 1,274 Malaysian university students in July 2021.Univariate and multivariate analyses were employed to examine the relationships between the study variables.Results showed that the majority of university students had an acceptable level of knowledge of COVID-19.The knowledge,risk perception of COVID-19,social norms,and perceived benefit of COVID-19 vaccination were positively associated with vaccination intention.However,perceived trust in information sources of COVID-19 vaccination and the government's response to COVID-19 did not affect the university students’desire to receive the vaccination.These findings are essential for health policymakers and healthcare providers to implement evidence-based interventions to increase COVID-19 vaccination uptake among university students. 展开更多
关键词 behavioral intention COVID-19 Influencing factor SARS-CoV-2 University student VACCINATION
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Critical Factors for Personal Cloud Storage Adoption in China 被引量:1
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作者 Jianya WANG 《Journal of Data and Information Science》 2016年第2期60-74,共15页
Purpose: In order to explain and predict the adoption of personal cloud storage, this study explores the critical factors involved in the adoption of personal cloud storage and empirically validates their relationshi... Purpose: In order to explain and predict the adoption of personal cloud storage, this study explores the critical factors involved in the adoption of personal cloud storage and empirically validates their relationships to a user's intentions.Design/methodology/approach: Based on technology acceptance model(TAM), network externality, trust, and an interview survey, this study proposes a personal cloud storage adoption model. We conducted an empirical analysis by structural equation modeling based on survey data obtained with a questionnaire.Findings: Among the adoption factors we identified, network externality has the salient influence on a user's adoption intention, followed by perceived usefulness, individual innovation, perceived trust, perceived ease of use, and subjective norms. Cloud storage characteristics are the most important indirect factors, followed by awareness to personal cloud storage and perceived risk. However, although perceived risk is regarded as an important factor by other cloud computing researchers, we found that it has no significant influence. Also, subjective norms have no significant influence on perceived usefulness. This indicates that users are rational when they choose whether to adopt personal cloud storage.Research limitations: This study ignores time and cost factors that might affect a user's intention to adopt personal cloud storage.Practical implications: Our findings might be helpful in designing and developing personal cloud storage products, and helpful to regulators crafting policies.Originality/value: This study is one of the first research efforts that discuss Chinese users' personal cloud storage adoption, which should help to further the understanding of personal cloud adoption behavior among Chinese users. 展开更多
关键词 Adoption behavior Behavior intention Personal cloud storage Personalinfbrmation management Cloud computing Network externality Technology acceptancemodel (TAM) Personal innovativeness
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A New Behavior-Assisted Semantic Recognition Method for Smart Home 被引量:1
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作者 Weijin Jiang Xiaoliang Liu +3 位作者 Xingbao Liu Yang Wang Sijian Lv Fang Ye 《China Communications》 SCIE CSCD 2020年第6期26-36,共11页
In the recent Smart Home(SH)research work,intelligent service recommendation technique based on behavior recognition,it has been extensively preferred by researchers.However,most current research uses the Semantic rec... In the recent Smart Home(SH)research work,intelligent service recommendation technique based on behavior recognition,it has been extensively preferred by researchers.However,most current research uses the Semantic recognition to construct the user’s basic behavior model.This method is usually restricted by environmental factors,the way these models are built makes it impossible for them to dynamically match the services that might be provided in the user environment.To solve this problem,this paper proposes a Semantic behavior assistance(Semantic behavior assistance,SBA).By joining the semantic model on the intelligent gateway,building an SA model,in this way,a logical Internet networks for smart home is established.At the same time,a behavior assistant method based on SBA model is proposed,among them,the user environment-related entities,sensors,devices,and user-related knowledge models exist in the logical interconnection network of the SH system through the semantic model.In this paper,the data simulation experiment is carried out on the method.The experimental results show that the SBA model is better than the knowledge-based pre-defined model. 展开更多
关键词 smart home(SH) semantic behavior assistance(SBA) user behavior intention behavior assisted method
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Empirical Research on Mobile Phone Reading Based on User Behavior Analysis
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作者 Chen Mei Tian Shuge +1 位作者 Wang Mingyan Li Hongyan 《International English Education Research》 2015年第8期1-5,共5页
Based on the technology acceptance model (TAM) as the foundation, according to the function of mobile phone reading, the hardware design characteristics, software design characteristics, perceived entertainment, per... Based on the technology acceptance model (TAM) as the foundation, according to the function of mobile phone reading, the hardware design characteristics, software design characteristics, perceived entertainment, perceived risk and perceived price, adding them to the user behavior model, and modify the TAM model. By self-designed questionnaire, taking college students for social mobile phone reading using behavior survey, using SPSS19.0, AMOS21.0 to validate modified TAM model. The empirical results show that hardware design characteristics, software design characteristics, perceived ease of use have significant positive influence on user behavior, while perceived entertainment, perceived risk, have no significant influence on user behavior, behavior Intention has positive influence on user actual behavior. 展开更多
关键词 Mobile phone reading Technology acceptance model Behavior intention Actual behavior
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A study of factors influencing consumers' behavior in recycling waste household electronic appliances
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作者 LAN Ying ZHU Qing-hua LIU Bin 《Ecological Economy》 2010年第1期68-79,共12页
The innovation of technologzv and the improvement of people's living standard accelerate the replacement of consumer electronic appliances, resulting in a significant increase of waste household electronic appliances... The innovation of technologzv and the improvement of people's living standard accelerate the replacement of consumer electronic appliances, resulting in a significant increase of waste household electronic appliances (WHEA). To address the environmental problems of WHEA, many countries have enacted legislation according to WHEA management, including collecting, processing and recycling. The regulations on the management of WHEA were also drafted in China and pilot programs of WHEA recycling management encountered difficulties in collecting WHEA. The success of a recycling scheme is dependent on people's willingness of participating in the scheme, This paper applies Ajzen's theory of planned behavior to seek the main factors to engourage consumers to participate in WHEA recycling management in China. Data from a survey conducted with a sample of 633 consumers show that service motivation is the first predictor of participation behavior intention, followed by environmental behavior attitude, economic motivation, subjective norm. and perceived behavior barrier. Environmental knowledge is found not to be the predictor of behavior intention in this recycling scheme. Study results also suggest that publicity is the key situational factor in the WHEA recycling management. Recycling network and policy have little influence on changing consumers' current behavior intention and participation. Implications of the findings are discussed and future research directions are suggested in the end. 展开更多
关键词 Waste household electronic appliances (WHEA) Recycling management Behavior intention
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Determinants of Tax Evasion Intention using the Theory of Planned Behavior and the Mediation role of Taxpayer Egoism
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作者 Byrne Kaulu 《Fudan Journal of the Humanities and Social Sciences》 2022年第1期63-87,共25页
This study evaluates the mediation role of taxpayer egoism in the nexus between tax evasion intention(TEI)and its determinants.TEI is measured as a composite variable(for mediation in the PROCESS macro)and then as a l... This study evaluates the mediation role of taxpayer egoism in the nexus between tax evasion intention(TEI)and its determinants.TEI is measured as a composite variable(for mediation in the PROCESS macro)and then as a latent variable(for mediation in Analysis of Moment Structure Software AMOS).Further,the stringent assumptions of mediation analysis by Baron and Kenny(Strategic,and Statistical Considerations 51:1173-1182,1986)are challenged via assertions by Hayes(Introduction to Mediation,Moderation and Conditional Process Analysis:A Regression-Based Approach,The Guilford Press,2018).The proxies for TEI are the respondents'ethical attitudes toward taxation Determinants of tax evasion intention are grouped into perceived behavioral control attitude and subjective norms as per theory of planned behavior(TPB)and extant literature.The detailed variables adopted from the literature include tax awareness,tax information,tax complexity,perceived power of authority,tax morals,tax fairness,and trust in government.A totalof 151 responses were collected Mediation analysis was done via bootstrapping in the PROCESS macro and through AMOS.A plethora of studies focus on determinants of tax evasion,tax compliance and their intentions However,none combine analysis via the two tools highlighted.Further,few challenge the old way of conducting mediation analysis The data provide statistical support for egoism's mediation in the effect of four determinants on tax evasion intention.It further confirms that many of the old preconditions for mediation are unnecessary given modern-day bootstrapping analysis.Insight into determinants of TEI and egoism have been provided However,this study uses cross-sectional data Future studies must use longitudinal data or experimental manipulation to infer more specific effects. 展开更多
关键词 Tax evasion intention Tax avoidance Theory of planned behavior Panama papers Tax fairness
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