Open AccessThe Effect of e-Service Quality Dimensions on Behavioral Intensions of Accountants: The moderating roles of Ease of use and Emotional benefits
Author(s) -
Cemil Kuzey,
Muhammet Sait Dinç,
Denise O’Shaughnessy
Publication year - 2022
Publication title -
journal of accounting, finance and auditing studies
Language(s) - English
Resource type - Journals
eISSN - 3005-9844
pISSN - 2149-0996
DOI - 10.32602/jafas.2022.013
Subject(s) - clarity , moderation , psychology , usability , descriptive statistics , quality (philosophy) , service quality , originality , structural equation modeling , univariate , the internet , service (business) , regression analysis , applied psychology , multivariate statistics , social psychology , marketing , statistics , business , computer science , world wide web , mathematics , biochemistry , chemistry , philosophy , epistemology , human–computer interaction , creativity
Purpose: The purpose of this paper is to examine the relationships between two dimensions of electronic service quality influencing ease of use and emotional benefit in internet banking service quality, together with the subsequent effects on behavioral intention in Turkey.Methodology: Accountants who use internet the banking services of banks in Turkey completed a self-administered questionnaire. Data obtained from 206 accountants were analyzed using diverse data analysis approaches, including univariate analysis with descriptive statistics as well as multivariate analysis with correlation, regression, moderation analyses. Also, the initial results were tested using Partial Least Square (PLS) based Structural Equation Modeling (SEM) approach.Findings: The results revealed that Graphic Quality and Layout Clarity have a significant positive association with Behavioral Intentions, Ease of Use and Control and Emotional Benefit. Moreover, Ease of Use and Control is a significant moderator upon the relationship of Graphic Quality and Layout Clarity with Behavioral Intentions.Originality/value: This research uniquely investigates the subdimensions of the electronic service environment that influence the behavioral perceptions of accountants using internet banking services in Turkey, with outcome quality dimensions.