Effects of the risk sources and user involvement on e-commerce adoption: application to tourist services

Past research has focused on the dimensions (consequences) of perceived risk and the effect of global risk on e-commerce adoption by consumers. This paper uses a new approach to examine the influence of perceived risk on e-commerce adoption and, on the basis of the Theory of Planned behaviour (TPB), develops an integrative model that includes the effect of three risk sources (i.e. technology, vendor and product) on the attitude towards the website use and online purchasing intention of users. In addition, this study examines how involvement, one of the main determinants of consumer behaviour, affects the role of these sources of perceived risk in e-commerce adoption. The results obtained in a sample of 1083 users of tourist services suggest that technology risk is the main determinant of online purchasing intention, which is also influenced by the variables from the TPB model. For its part, the technology risk and vendor risk have a negative influence on attitude towards the website use. In addition, both types of risk have a higher negative effect on attitude in the case of high-involvement users, supporting the moderating influence of involvement on e-commerce adoption. From a practical point of view, the findings of this research help managers to implement actions aimed at reinforcing the users’ trust in their websites and, consequently, at fostering the online purchase.     

The effect of task-technology fit on purchase intention: The moderating role of perceived risks

Electronic commerce to date has experienced rapid growth, and online purchases have become very popular among online consumers. To successfully attract online consumers and benefit from doing so, e-tail product providers should learn about consumers’ purchase intention, its antecedents, and moderators. This study proposes a research model of purchase intention using perceived performance risk and perceived privacy risk as moderators based on a perspective of task-technology fit. In the proposed model, purchase intention is positively influenced by three antecedents: task-technology fit, perceived navigation, and perceived reputation. Each model path is moderated by perceived performance risk and perceived privacy risk, respectively. Empirically testing using a survey of 749 registered members (consumers) from the database of Taiwan’s largest e-learning commercial website confirms that task-technology fit, perceived navigation, and perceived reputation positively influence purchase intention. The relationship between task-technology fit, perceived navigation and purchase intention are significantly moderated by the perceived performance risk and perceived privacy risk. Finally, managerial implications and limitations of our findings are discussed.     

Influence of perceived risk on entrepreneurial desirability and feasibility: multidimensional approach for nascent entrepreneurs

This study examines the influence of perceived risk on entrepreneurial desirability and feasibility as determining factors in the intention to start a self-owned business. Specifically, a multidimensional approach is taken to examine the different types of risks associated with entrepreneurship: economic, social, time, health and personal risks. The results obtained from a sample of 376 new entrepreneurs in Mexico confirm the fact that the perceived desirability and feasibility have a significant and positive effect on the intentions to start their own company. On one hand, the empirical evidence obtained shows a heterogenic effect of the risk dimensions associated with entrepreneurship on the perceived desirability and feasibility in their behaviour. Therefore, it was found that the economic risk associated with entrepreneurship has a negative effect on the feasibility to start a business, but does not significantly influence the desirability of that behaviour. On the other hand, a significant effect from the risk related to health is not seen on desirability and feasibility, but the negative influence of personal risk is empirically supported for both variables. Finally, the results obtained related to social and time risk are contradictory. Social risk negatively influences entrepreneurship desirability, but a positive effect is observed on the feasibility to create a business. For its part, the empirical evidence obtained does not support any effect of the time risk on the perceived feasibility of starting a business, but there is a positive on entrepreneurship desirability. These results, which are contrary to the traditional concept of risk as a barrier to entrepreneurship, are justified by the vocational nature of this behaviour and by the social sacrifices that are sometimes necessary to be able to make a business work.     

A partial least squares approach to digital finance adoption

In present times, the adoption and adaption of technology have become empirical. This paper helps in determining the factors of perceived risk and perceived benefits in order to understand the willingness or hesitance of people to adopt digital finance. An attempt is made to study the influence of perceived risk and benefit as the determinants of digital finance adoption. The data were collected from individuals of Northern India through a structured questionnaire. The study collected data from 411 respondents through a structured questionnaire. Partial Least Square Structural Equation Modelling has been adopted to analyze the data through SmartPLSv2. For better understanding, perceived risk constituted three constructs-Security risk, financial risk and performance risk, and perceived benefit included seamless transaction, economic benefit and convenience. The research concluded that both perceived risk and benefits influence the adoption of digital finance. Perceived benefit has more impact on digital finance adoption than perceived risk. The findings of the paper are beneficial for digital finance service providers and marketers to enhance the awareness and advantages of digital finance according to the needs of consumers. The present study adds value to the existing literature on the relationship between perceived risk, perceived benefit and adoption of digital finance.

     

Changes in perceptions of risk and competence among beginning scuba divers

The adventure experience paradigm theorizes that individuals engaging in high‐risk recreation exhibit changes in perceptions of risk and competence. While previous research has examined changes in perceptions for individuals engaged in short‐term, high‐risk recreation, there is no research examining patterns of perceptual change through extended involvement in risk recreation activities. The purpose of this study was to examine changes in perceived risk and perceived competence throughout a 14‐week basic scuba diving course. Participants (n = 57) completed the dimensions of an adventure experience (DAE) at the start and end of the course as well as before and after their first time on scuba, first open water dive, and first off shore dive. Changes in perceived risk and perceived competence were examined. Results indicated a significant decrease in perceived risk and a significant increase in both competence factors (attitudes and abilities) pre‐to‐post course and at most time intervals. Although statistically significant, changes in perceived risk and attitude may be of less practical significance (around 0.6 on a 10‐point scale). However, perceived ability increased more noticeably (2.6 on a 10‐point scale). The findings of this study support and further confirm the literature, which indicates repeated involvement in high‐risk recreation decreases participants' perceptions of risk and increases perceptions of competence. Recommendations include further study of DAE psychometrics and research on how changes in perceptions of risk and competence are related to outcomes in adventure recreation.     

基于Logistic回归的企业RFID采纳关键因素研究

以技术接受模型为基础,结合RFID的特征,建立了包含技术、组织和制度与外部环境三方面因素的企业RFID技术采纳模型,并对我国企业采纳RFID的情况展开实地调研。通过Logistic回归等实证研究方法,研究发现：我国目前企业RFID的应用水平还很低;有用性认知、易用性认知、客户对隐私的关注对我国企业是否采纳RFID产生了显著影响。     

Internet shopping and internet banking in sequence: An explanatory case study

Adoption of Internet banking often follows on from usage of Internet shopping, but policies to increase Internet banking use typically ignore this ordering. This article presents a case study that underscores this sequence of Internet service adoption and identifies factors that shape the propensity to use the Internet for shopping and banking. Application of bivariate probit regression techniques to data sourced from a survey of 259 respondents in Athens, Greece, and estimation of marginal effects of the determinants of Internet banking use conditioned on the determinants of Internet shopping use illustrate that ignoring the sequence of Internet service use can lead to incorrect policy recommendations. This article contributes to the literature by theorising the underlying causal mechanisms of Internet banking adoption and presenting supporting evidence via a sequential modelling approach. We find that personal capacity is an important determinant of Internet banking use in a standard, non-sequential approach but it has no significant effect when the model is sequential. Our results suggest that policymakers should emphasise usefulness attributes of Internet banking when attempting to increase Internet banking usage by people who already use the Internet for shopping.     

CAP Forum on E‐Business: E‐Commerce and Tax Planning: Canadian Experiences*

This paper explores the deployment of e‐commerce by Canadian firms in the global marketplace, with an emphasis on the implications of e‐commerce for tax planning. The business press and various government task forces have discussed challenges raised by e‐commerce for traditional “source‐based” tax systems; however, these discussions have presented little evidence of firms' reliance on e‐commerce for tax‐planning purposes. Similarly, academic research has seldom examined whether firms' decisions to implement e‐commerce are by tax‐planning considerations. It is thus largely unknown whether firms actively consider taxation issues when evaluating e‐commerce, how the factors that have been identified as influencing decisions to implement e‐commerce systems are balanced against tax‐planning considerations, and what barriers might exist in practice to using e‐commerce for tax planning. We choose a qualitative interview‐based approach to explore these issues. Our findings suggest that tax planning is not considered by most of our respondent companies in their decisions to deploy e‐commerce. The companies we interviewed tended to implement e‐commerce over several years, starting with back‐office technologies like enterprise resource planning (ERP) systems. Accordingly, the ability to perform online sales transactions, which is a key component of using e‐commerce for tax planning, often was not yet in place. One implication of these results is that if concerns over tax revenue losses are realistic, tax policymakers may have some time to refine tax legislation to address the challenges raised by e‐commerce.     

Exploring the adoption of a service innovation: A study of Internet banking adopters and non-adopters

Internet banking (IB) is the latest and most innovative service offered by the banks in Turkey. However, recent indicators regarding IB use in Turkey show that the majority of the Internet users have not adopted the service. The purpose of this paper is to examine the factors affecting the process of IB adoption and to characterise different IB adopter and non-adopter segments in Turkey. The paper adopted a multi-method approach employing qualitative and quantitative types of research. The findings showed that IB adopters and non-adopters have different perceptual, experience related, socioeconomic and situational characteristics. It was further revealed that besides the perceptual factors related to IB use, perceptual factors in relation to the banks in Turkey were also influential in IB adoption process. The paper applied an extended Technology Acceptance Model (TAM) with Diffusion of Innovation Theory and Theory of Perceived Risk to characterise different IB adopter and non-adopter categories. The paper provided a methodological contribution to the adoption literature by applying the TAM to the context of the Turkish bank market and studying the issue in a multi-method research format.     

Understanding the intention to use mobile banking by existing online banking customers: an empirical study

The Indian banking sector can take advantage of the proliferation of smartphones as well as the government’s encouragement of cashless transactions to accelerate the use of mobile and online banking. The purpose of this study is to understand the initial acceptance of mobile banking by existing online banking users. Few studies have focused on online banking users’ behavioural intention to use similar services (such as mobile banking) in India. To this end, a theoretical model was developed using the technology acceptance model, which was extended to cover the adoption factors that influence users of online banking to use mobile banking. These adoption factors comprise perceived ease of use, perceived security, mobile self-efficacy, social influence and customer support. The dependent variable is customers’ behavioural intention to use mobile banking. A partial least squares structural equation modelling analysis was used to test the theoretical model with sample data from 420 online banking customers of various public, private, foreign and co-operative banks in India. The study found that the adoption factors had a significant impact on customers’ behavioural intention to use mobile banking. The findings of this study provide insight into digital banking channels, contribute to existing research on digital banking adoption and will educate banks and financial institutions on the adoption of mobile banking in India.

     

Information needs and risk perception as predictors of risk information seeking

This paper introduces a theoretical framework that describes the importance of public's information sufficiency, risk perception, and self‐efficacy as predictors of intended risk information seeking behaviour. Based on theoretical assumptions, measurement instruments for relevant concepts were developed and validated using data from a mail questionnaire. Relationships among selected determinants of risk information seeking behaviour were analysed. Results indicate that information needs, risk perception, and current knowledge are direct predictors of intentions to seek information. Trust, engagement, social influence, and self‐efficacy affect risk perception and the need for information is influenced by engagement and social influence.     

我国P2P网络借贷信用风险影响因素研究——基于排序选择模型的实证分析

P2P(peer-to-peer)网络借贷是一种借助网络平台,由个人与个人间互为借贷双方的小额借贷交易。它作为互联网与民间借贷相结合的新兴金融模式,具有较高的信用风险。采用排序选择模型,基于 ex-celVBA 数据挖掘技术截取多个 P2P 网站数据,对平台信用风险的影响因素进行实证分析,结果表明：个人特征、信用变量、历史表现、借款信息分别对网络借贷信用风险存在正向影响,由此发现网站提供的信息对投资者避免信用风险没有起到实质作用。     

Discussion of ‘The antecedents of the use of continuous auditing in the internal auditing context’

Gonzalez et al. (2012) apply the Unified Theory of Acceptance and Use of Technology (UTAUT, Venkatesh et al., 2003) to the issue of adoption of continuous auditing (CA) by internal auditors. The authors make a very convincing case for the slow evolution of CA and propose that this can be explained by the four factors contained in the UTAUT as well as annual sales and voluntariness of use. They find, in their revised model, that effort expectancy and social influence directly impact intentions to use the technology, while performance expectancy is moderated by annual sales and social influence is moderated by voluntariness of use. Interestingly, the authors also identify geographical differences in these influences. I offer commentary on these findings and suggest avenues for future research in the domain of technology adoption and use in accounting.     

Risk as feelings or risk and feelings? A cross‐lagged panel analysis

This article focuses on affective and cognitive processes underlying the perception of risk. A limitation with most process models of affect/cognition is that they include only concurrent emotions. By following a group (n?=?129) of military sailors prospectively during an international operation, we explored longitudinal relations between perceived risk and related feelings.

Longitudinal cross‐lagged path models were estimated to explore the relationships between perceived risk, worry, and emotional distress. Results gave support to earlier studies by showing that cross‐sectional measures of risk and worry were weakly related. Across time, worry and emotional distress were reciprocally related. Perceived risk had impact on worry but not on emotional distress. Neither worry nor emotional distress influenced perceived risk.

The risk‐as‐feelings hypothesis postulates a direct effect of feelings onto behavioural choice, and a reciprocal relation between cognitive evaluations and feelings.

Our findings do not support a reciprocal relation between judgements of risk and feelings, but an impact from risk on to worry. Between various measures of feelings reciprocity seems to exist. Further replications, including also behavioural measures, are needed.     

人脸识别支付用户使用意愿研究

基于用户个人角度,依据问卷调查数据,运用结构方程模型,考量人脸识别支付用户使用意愿。结果表明：社会影响、感知风险、感知易用性和感知有用性对使用意愿有直接影响;使用情境和个人创新对使用意愿有间接影响,其中使用情境通过感知易用性和感知有用性间接影响使用意愿的影响因素,个人创新通过感知易用性间接影响使用意愿。     

互联网金融模式下的余额理财用户投资行为分析

以余额宝为首的余额理财平台依托大数据技术吸引大量闲散资金,迅速占领了互联网金融理财市场。在技术接受与使用模型(UTAUT)的基础上,增加经济价值和感知风险两个控制变量,构建余额理财用户投资行为的影响因素模型,运用结构方程模型分析影响用户使用余额理财平台的主要因素并对模型进行修正。研究结果表明：用户的绩效期望、社会影响以及经济价值显著影响用户的投资行为意图,用户的努力期望通过绩效期望间接影响用户的投资行为意图,而投资行为意图决定用户的投资行为。     

The role of perceived costs and perceived benefits in the relationship between personality and risk‐related choices

This paper considers how perceptions of costs and benefits can influence the association between personality and risky choice behaviour. We assessed perceptions and behaviours in six domains (ethical; investment; gambling; health and safety; recreational; social) using the DOSPERT and measured personality using the NEO PI‐R. Results from structural equation modelling showed that personality had a direct effect on risky choice behaviour in four domains (social, ethical, gambling and recreational risk‐taking). In addition, perceived costs and benefits mediated the relations between personality and risk‐taking in the five domains (social, ethical, gambling, recreational and investment risk‐taking). Evidence for a mechanism that integrates both direct and indirect effects of personality on behaviour is discussed.     

社会化商务中顾客间互动对顾客品牌契合的影响

基于SOR（刺激-机体-反应）理论和感知价值理论,依据社会化商务网站的问卷调查数据,引入感知价值作为中间变量,考量社会化商务中顾客间互动对顾客品牌契合的影响。结果表明,社会化商务中顾客间互动与顾客品牌契合显著相关,功能价值、情感价值和社会价值在其中发挥中介作用,信任氛围能强化顾客间互动对顾客品牌契合的正向影响。鉴于此,社会化商务网站运营商需注重顾客间互动在品牌营销中的作用,帮助增强顾客间互动,提高顾客品牌契合。     

The effect of Internet distribution on brick‐and‐mortar sales

I examine the introduction of an online shopping service by a large supermarket chain also operating a network of brick‐and‐mortar stores. The establishment of the Internet channel led to a 13 percent increase in overall revenues, with limited cannibalization of traditional sales. I study the mechanisms underlying this result, focusing on two areas. First, I demonstrate the importance of the reduction of customers' travel costs in the attraction of new business. Second, I provide some evidence that revenues increase more in markets where the chain faces more competitors, suggesting that the online channel can help divert business from rival supermarkets.     

Harm-advocating online content and subjective well-being: a cross-national study of new risks faced by youth

Harm-advocating online content includes pro-eating disorder, pro-self-harm, pro-suicide, and the positive portrayal of the deaths of real people (snuff or death sites). This material is often user-generated and easily accessible for an average online user, therefore offering a potential source of risk for many Internet users. This cross-sectional study examined the association between exposure to harm-advocating online content and users’ subjective well-being (SWB) among American (n = 1032) and Finnish (n = 555) young people aged 15–30. Exposure to different types of online harm-advocating content was prevalent in both countries. Lower SWB was associated with exposure to this material even when controlling for social networking site (SNS) activity and online and offline victimization. In the US sample, seeing death sites was not associated with SWB, but seeing other harm-advocating sites was. In both countries, those with high SNS activity were more likely to be exposed to online harm-advocating material. These results from two advanced information societies underline the importance of recognizing the existence of harmful online communities. These communities are grounded on social interaction that might involve risks for the well-being of adolescents and young adults.