An Empirical Study of the Factors Affecting Customers' Acceptance Intention of E-Invoice Services

Abstract

The way of delivering services to customers has been revolutionized as a result of the recent developments of information and communication technologies (ICT) all over the world. Despite of advantages of E-services, their acceptance in public has been low, and this has been emerged as a basic obstacle in development of e-government services. To settle this predicament, we should identify public's criteria for adoption and acceptance of this technology. The aim of this study is to investigate the affecting factors in acceptance intention of E-invoice based upon the second version of Acceptance and Use of Technology (UTAUT2) Model. The statistical community was 3-phase 50-amp (or more) power costumers of Mashhad Electricity Distribution Co. and the volume sample were 432 persons. Required data were collected by use of a questionnaire. For data analysis, we applied SPSS and AMOSS software and the statistical method of Structural Equations. Our findings revealed that variables of performance expectation, effort expectation, social influence, trust in E-government, data security, and perceived risk are effective on e-invoice acceptance intention. On the other hand, the influence of data security on acceptance intention via perceived risk and the influence of data security on acceptance intention via trust in E-government services have been proved. In this study, the effect of facilitating conditions on acceptance intention was not confirmed.