Abstract
Purpose – The purpose of this study is to examine whether the three principles in the SysTrustw service converge on a single construct to measure potential users’ trust in the reliability of a system, and whether trust in the reliability of a system, as defined by the three SysTrust principles, affectspotential users’ intent to use the system.
Design/methodology/approach – In this study, the authors provide potential users with hands on experience with the online accounting system offered by Oracle Small Business Suitesw. The authors subsequently assess their perception of the extent to which the system meets the three SysTrust principles, and their intent to use the system.
Findings – The results show that potential users’ perceptions of the three SysTrust principles converge on one factor, suggesting that they are indicative of the trust in system reliability as proposed by the AICPA and CICA. Moreover, the study shows that trust in system reliability, as defined by the three SysTrust principles, influences potential users’ intent to adopt an online system.
Originality/value – This study is the only one to provide evidence that the SysTrust principles provide a valid means to holistically assess system reliability as needed by potential users of a system. This study also extends the Technology Acceptance Model (TAM) by including two unique trust components in the examination of online behaviors. The extended TAM shows that potential users’ trust in system reliability and their trust in the internet interactively influence the intentions of these users to adopt online systems