Willingness To Use E-Collection System In State-Owned Tertiary Institutions: Moderating Effect Of E-Collection Training

The absence of effective and adequate means of revenue generation in Nigeria has necessitated the federal government to introduce and adopt Treasury Single Account (TSA) through the full implementation of e-payment and electronic revenue collection system (e-collection system). This has also obliged...

Full description

Saved in:

Bibliographic Details
Main Author:	Haruna, Sulaiman
Format:	Thesis
Language:	English
Published:	2019
Subjects:	HD28-70 Management Industrial Management
Online Access:	http://eprints.usm.my/55724/1/Neshalatha%20Thesis%202019%20cut.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-usm-ep.55724
record_format	uketd_dc
spelling	my-usm-ep.557242022-11-23T02:41:35Z Willingness To Use E-Collection System In State-Owned Tertiary Institutions: Moderating Effect Of E-Collection Training 2019-10 Haruna, Sulaiman HD28-70 Management. Industrial Management The absence of effective and adequate means of revenue generation in Nigeria has necessitated the federal government to introduce and adopt Treasury Single Account (TSA) through the full implementation of e-payment and electronic revenue collection system (e-collection system). This has also obliged the state governments across the country to adopt the TSA system. Therefore, this current study examines the accounting staff willingness in state-owned tertiary institutions to use e-collection system. Specifically, e-collection training was employed as moderating variable to study its effect on willingness to use the new system towards technology acceptance model (TAM). In achieving the above objective, purposive sampling technique was used, and survey method was adopted by distribution a set of 110 questionnaires to users of e-collection system in nine state-owned tertiary institutions in Nigeria. Thus, a total of 102 questionnaires were useable and applied for the analysis. The statistical result from the PLS-SEM analysis demonstrated that perceived usefulness, computer self-efficacy, and attitude were all significantly influences the willingness to use e-collection system. Moreover, e-collection training moderates the relationship between attitude and willingness to use. It is recommended that the government need to provide adequate training opportunities to encourage the use of technological devices among the accounting staff, most importantly the e-collection system training. 2019-10 Thesis http://eprints.usm.my/55724/ http://eprints.usm.my/55724/1/Neshalatha%20Thesis%202019%20cut.pdf application/pdf en public masters Universiti Sains Malaysia Pusat Pengajian Pengurusan
institution	Universiti Sains Malaysia
collection	USM Institutional Repository
language	English
topic	HD28-70 Management Industrial Management
spellingShingle	HD28-70 Management Industrial Management Haruna, Sulaiman Willingness To Use E-Collection System In State-Owned Tertiary Institutions: Moderating Effect Of E-Collection Training
description	The absence of effective and adequate means of revenue generation in Nigeria has necessitated the federal government to introduce and adopt Treasury Single Account (TSA) through the full implementation of e-payment and electronic revenue collection system (e-collection system). This has also obliged the state governments across the country to adopt the TSA system. Therefore, this current study examines the accounting staff willingness in state-owned tertiary institutions to use e-collection system. Specifically, e-collection training was employed as moderating variable to study its effect on willingness to use the new system towards technology acceptance model (TAM). In achieving the above objective, purposive sampling technique was used, and survey method was adopted by distribution a set of 110 questionnaires to users of e-collection system in nine state-owned tertiary institutions in Nigeria. Thus, a total of 102 questionnaires were useable and applied for the analysis. The statistical result from the PLS-SEM analysis demonstrated that perceived usefulness, computer self-efficacy, and attitude were all significantly influences the willingness to use e-collection system. Moreover, e-collection training moderates the relationship between attitude and willingness to use. It is recommended that the government need to provide adequate training opportunities to encourage the use of technological devices among the accounting staff, most importantly the e-collection system training.
format	Thesis
qualification_level	Master's degree
author	Haruna, Sulaiman
author_facet	Haruna, Sulaiman
author_sort	Haruna, Sulaiman
title	Willingness To Use E-Collection System In State-Owned Tertiary Institutions: Moderating Effect Of E-Collection Training
title_short	Willingness To Use E-Collection System In State-Owned Tertiary Institutions: Moderating Effect Of E-Collection Training
title_full	Willingness To Use E-Collection System In State-Owned Tertiary Institutions: Moderating Effect Of E-Collection Training
title_fullStr	Willingness To Use E-Collection System In State-Owned Tertiary Institutions: Moderating Effect Of E-Collection Training
title_full_unstemmed	Willingness To Use E-Collection System In State-Owned Tertiary Institutions: Moderating Effect Of E-Collection Training
title_sort	willingness to use e-collection system in state-owned tertiary institutions: moderating effect of e-collection training
granting_institution	Universiti Sains Malaysia
granting_department	Pusat Pengajian Pengurusan
publishDate	2019
url	http://eprints.usm.my/55724/1/Neshalatha%20Thesis%202019%20cut.pdf
_version_	1776101108474707968

Willingness To Use E-Collection System In State-Owned Tertiary Institutions: Moderating Effect Of E-Collection Training

Similar Items