Determining critical factors of e-government adoption among accountants in Iraq

There are limited studies on e-government adoption among accountants in countries experiencing conflicts. Similarly, there are limited studies that aim to investigate the inefficient e-government adoption due to the lack of regulations support and poor information system. Hence, the objectives of th...

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Main Author:	Bahjat, Sura Naufel
Format:	Thesis
Language:	eng eng
Published:	2018
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/8204/1/s822348_01.pdf https://etd.uum.edu.my/8204/2/s822348_02.pdf
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id	my-uum-etd.8204
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Ibrahim, Marhaiza
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Bahjat, Sura Naufel Determining critical factors of e-government adoption among accountants in Iraq
description	There are limited studies on e-government adoption among accountants in countries experiencing conflicts. Similarly, there are limited studies that aim to investigate the inefficient e-government adoption due to the lack of regulations support and poor information system. Hence, the objectives of this study were to investigate the factors influencing e-government adoption and whether regulation support plays a moderating role in Iraq. This study used the Unified Theory of Acceptance and Use of Technology (UTAUT) Model to develop the research framework. This study was underpinned by five variables representing (public performance expectancy, public facilitating condition, public effort expectancy, information system quality, and social influence) were tested, and regulation support was included as a moderator with five moderating hypotheses. Data were collected through OneDrive online survey compromising 400 sample, 108 from the Kurdistan Region, and 292 from Iraq. The result reveals that four variables (public performance expectancy, public facilitating condition, information system quality, and social influence) have a significant relationship with e-government adoption. However, public effort expectancy shows an insignificant relationship with e-government adoption. Interestingly, regulation support moderates the relationship between (public effort expectancy, information system quality, and social influence) and the e-government adoption. This study contributes to the richness of UTAUT model with the inclusion of information system quality and regulation support to the research framework. Also, this study offers valuable insights to the government and policy-makers who are responsible for assisting in the e-government service operations. The result also contributes to the explanation of e-government adoption levels and the government could formulate strategies to encourage employees to adopt e-government in the developing and conflict areas. Conclusions, limitations and suggestions for future studies are also highlighted.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Bahjat, Sura Naufel
author_facet	Bahjat, Sura Naufel
author_sort	Bahjat, Sura Naufel
title	Determining critical factors of e-government adoption among accountants in Iraq
title_short	Determining critical factors of e-government adoption among accountants in Iraq
title_full	Determining critical factors of e-government adoption among accountants in Iraq
title_fullStr	Determining critical factors of e-government adoption among accountants in Iraq
title_full_unstemmed	Determining critical factors of e-government adoption among accountants in Iraq
title_sort	determining critical factors of e-government adoption among accountants in iraq
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2018
url	https://etd.uum.edu.my/8204/1/s822348_01.pdf https://etd.uum.edu.my/8204/2/s822348_02.pdf
_version_	1747828350500470784
spelling	my-uum-etd.82042022-02-15T01:04:00Z Determining critical factors of e-government adoption among accountants in Iraq 2018 Bahjat, Sura Naufel Ibrahim, Marhaiza Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting There are limited studies on e-government adoption among accountants in countries experiencing conflicts. Similarly, there are limited studies that aim to investigate the inefficient e-government adoption due to the lack of regulations support and poor information system. Hence, the objectives of this study were to investigate the factors influencing e-government adoption and whether regulation support plays a moderating role in Iraq. This study used the Unified Theory of Acceptance and Use of Technology (UTAUT) Model to develop the research framework. This study was underpinned by five variables representing (public performance expectancy, public facilitating condition, public effort expectancy, information system quality, and social influence) were tested, and regulation support was included as a moderator with five moderating hypotheses. Data were collected through OneDrive online survey compromising 400 sample, 108 from the Kurdistan Region, and 292 from Iraq. The result reveals that four variables (public performance expectancy, public facilitating condition, information system quality, and social influence) have a significant relationship with e-government adoption. However, public effort expectancy shows an insignificant relationship with e-government adoption. Interestingly, regulation support moderates the relationship between (public effort expectancy, information system quality, and social influence) and the e-government adoption. This study contributes to the richness of UTAUT model with the inclusion of information system quality and regulation support to the research framework. Also, this study offers valuable insights to the government and policy-makers who are responsible for assisting in the e-government service operations. The result also contributes to the explanation of e-government adoption levels and the government could formulate strategies to encourage employees to adopt e-government in the developing and conflict areas. Conclusions, limitations and suggestions for future studies are also highlighted. 2018 Thesis https://etd.uum.edu.my/8204/ https://etd.uum.edu.my/8204/1/s822348_01.pdf text eng public https://etd.uum.edu.my/8204/2/s822348_02.pdf text eng public other masters Universiti Utara Malaysia Abdelghaffar, H., & Magdy, Y. (2012). The adoption of mobile government services in developing countries: The case of Egypt. International Journal of Information, 2(4), 333–341. Abdul-Alrahman, A. A. 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