The effect of online service quality factors on internet usage
The web delivery system of the taxation department
´ Jose Carlos Pinho, Maria de Lurdes Martins and Isabel Macedo
School of Economics and Business, University of Minho, Braga, Portugal
Purpose – This study aims to examine online service quality factors as main driving forces in the degree of intention of using the Taxation Department web site expressed by certiﬁed accountants. Design/methodology/approach – Drawing on a quantitative methodological approach, a survey was undertaken among a sample of 351 certiﬁed accountants to empirically test the proposed model. The paper used an ordered logit model to estimate the ...view middle of the document...
28 No. 7, 2011 pp. 706-722 q Emerald Group Publishing Limited 0265-671X DOI 10.1108/02656711111150805
Introduction A common trend in recent studies regarding the use of the internet is that, although most of them are still mainly focused on for-proﬁt companies, a wide range of different types of organization can be found on the web. For any organization with an online presence, the web site is an important platform for communicating with users and facilitating business transactions (van de Merwe and Bekker, 2003). Web site evolution is, as a result, a growing trend in information technologies (IT) within many organizations (Huizingh, 2002). While some are integrating their web sites into their business processes, others are still experimenting with pilot projects. Recent years have witnessed a growing number of non-proﬁt organizations (NPOs) developing web sites for mere experimental and informational purposes (“static”-web
The authors would like to thank two anonymous referees for their valuable comments and suggestions and gratefully acknowledge the assistance of Albertina Paula Monteiro who helped to collect the survey data in two training certiﬁed accountant sessions.
site stage). This situation seems to be changing through the increasing number of both interactive and transactional features in the web sites. Although various industries have revealed differing evolutionary stages, it is generally accepted that the ability to conduct transactions is often considered a critical factor for web site use (O’Keefe and McEachern, 1998). The most compelling forces behind the current wave of technological developments arise from the need to prepare public organisations to introduce a greater rationality by enhancing administrative efﬁciency and effectiveness while improving the standards of quality in the service offered to citizens. This sense of inevitability, is followed by a continual pressure from society to increase citizens’ participation, and the transparency and accountability of the policy-making process (Sang et al., 2009). This process of change could be understood as an attempt to revive new public management (NPM), which reached its peak in the late 1980s (Hughes, 2003). Broadly, NPM underlines professional management practices including service quality, performance, management and risk management (Saxena, 2005; Hughes, 2003). E-government which can be deﬁned as a vehicle for the delivery of governmental information and services online, via the internet or through other digital means (West, 2004), is one of the main pillars of this profound reform. Essentially, it acts as a catalyst to transform not only the way in which most public services are being delivered but also impacts on the fundamental relationship between governments and citizens (Snellen, 2002; Teicher et al., 2002). Within this ever-changing context, internet-service delivery systems which are non-hierarchical, two-way and, available 24 hours a day, seven days a...