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Willingness To Use E-Collection System In State-Owned Tertiary Institutions: Moderating Effect Of E-Collection Training

The absence of effective and adequate means of revenue generation in Nigeria has necessitated the federal government to introduce and adopt Treasury Single Account (TSA) through the full implementation of e-payment and electronic revenue collection system (e-collection system). This has also obliged...

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Main Author: Haruna, Sulaiman
Format: Thesis
Language:English
Published: 2019
Subjects:
HD28-70 Management. Industrial Management
Online Access:http://eprints.usm.my/55724/1/Neshalatha%20Thesis%202019%20cut.pdf
http://eprints.usm.my/55724/
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spelling my.usm.eprints.55724 http://eprints.usm.my/55724/ Willingness To Use E-Collection System In State-Owned Tertiary Institutions: Moderating Effect Of E-Collection Training Haruna, Sulaiman HD28-70 Management. Industrial Management The absence of effective and adequate means of revenue generation in Nigeria has necessitated the federal government to introduce and adopt Treasury Single Account (TSA) through the full implementation of e-payment and electronic revenue collection system (e-collection system). This has also obliged the state governments across the country to adopt the TSA system. Therefore, this current study examines the accounting staff willingness in state-owned tertiary institutions to use e-collection system. Specifically, e-collection training was employed as moderating variable to study its effect on willingness to use the new system towards technology acceptance model (TAM). In achieving the above objective, purposive sampling technique was used, and survey method was adopted by distribution a set of 110 questionnaires to users of e-collection system in nine state-owned tertiary institutions in Nigeria. Thus, a total of 102 questionnaires were useable and applied for the analysis. The statistical result from the PLS-SEM analysis demonstrated that perceived usefulness, computer self-efficacy, and attitude were all significantly influences the willingness to use e-collection system. Moreover, e-collection training moderates the relationship between attitude and willingness to use. It is recommended that the government need to provide adequate training opportunities to encourage the use of technological devices among the accounting staff, most importantly the e-collection system training. 2019-10 Thesis NonPeerReviewed application/pdf en http://eprints.usm.my/55724/1/Neshalatha%20Thesis%202019%20cut.pdf Haruna, Sulaiman (2019) Willingness To Use E-Collection System In State-Owned Tertiary Institutions: Moderating Effect Of E-Collection Training. Masters thesis, Universiti Sains Malaysia.
institution Universiti Sains Malaysia
building Hamzah Sendut Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Sains Malaysia
content_source USM Institutional Repository
url_provider http://eprints.usm.my/
language English
topic HD28-70 Management. Industrial Management
spellingShingle HD28-70 Management. Industrial Management
Haruna, Sulaiman
Willingness To Use E-Collection System In State-Owned Tertiary Institutions: Moderating Effect Of E-Collection Training
description The absence of effective and adequate means of revenue generation in Nigeria has necessitated the federal government to introduce and adopt Treasury Single Account (TSA) through the full implementation of e-payment and electronic revenue collection system (e-collection system). This has also obliged the state governments across the country to adopt the TSA system. Therefore, this current study examines the accounting staff willingness in state-owned tertiary institutions to use e-collection system. Specifically, e-collection training was employed as moderating variable to study its effect on willingness to use the new system towards technology acceptance model (TAM). In achieving the above objective, purposive sampling technique was used, and survey method was adopted by distribution a set of 110 questionnaires to users of e-collection system in nine state-owned tertiary institutions in Nigeria. Thus, a total of 102 questionnaires were useable and applied for the analysis. The statistical result from the PLS-SEM analysis demonstrated that perceived usefulness, computer self-efficacy, and attitude were all significantly influences the willingness to use e-collection system. Moreover, e-collection training moderates the relationship between attitude and willingness to use. It is recommended that the government need to provide adequate training opportunities to encourage the use of technological devices among the accounting staff, most importantly the e-collection system training.
format Thesis
author Haruna, Sulaiman
author_facet Haruna, Sulaiman
author_sort Haruna, Sulaiman
title Willingness To Use E-Collection System In State-Owned Tertiary Institutions: Moderating Effect Of E-Collection Training
title_short Willingness To Use E-Collection System In State-Owned Tertiary Institutions: Moderating Effect Of E-Collection Training
title_full Willingness To Use E-Collection System In State-Owned Tertiary Institutions: Moderating Effect Of E-Collection Training
title_fullStr Willingness To Use E-Collection System In State-Owned Tertiary Institutions: Moderating Effect Of E-Collection Training
title_full_unstemmed Willingness To Use E-Collection System In State-Owned Tertiary Institutions: Moderating Effect Of E-Collection Training
title_sort willingness to use e-collection system in state-owned tertiary institutions: moderating effect of e-collection training
publishDate 2019
url http://eprints.usm.my/55724/1/Neshalatha%20Thesis%202019%20cut.pdf
http://eprints.usm.my/55724/
_version_ 1751537266453381120
score 13.211869

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