Determinants of User Awareness of New Information Systems - Electronic Tax Filing Perspective

Abstract

Information systems literature has been stuffed with much relating to the determinants of user acceptance, adoption and diffusion through applications of variety of theories such as Theory of Reasoned Action (TRA), Theory of Planned Behavior (TPB), Innovation Diffusion Theory (IDT), Model of PC Utilization (MPCU), Technology Acceptance Model (TAM1&2) and Unified Theory of Acceptance and Use of Technology (UTAUT). The argument here is that such determinants also have their antecedents. For instance, awareness has been used as a determinant to either user intention or behavior towards acceptance, adoption or diffusion but little has been done in examining the determinants of awareness itself. This paper estimates the determinants (gender, age, education, internet experience, size and manual filing experience) of user awareness of new information systems from the perspective of electronic tax filing in Nigeria. Data was collected from the potential users in seven states in Northwestern Nigeria which was analyzed though Ordinary Least Squares regression analysis. It was found that gender, education, internet experience and manual tax filing experience are the significant determinants to user awareness of new information systems while age and size was found to be insignificant. The study contributes to the literature through focusing on an area neglected by previous researchers. It also contributes to the practice as the outcome of the study will be beneficial to policymakers in devising means for enhancing awareness of new information systems prior to actual adoption.