Identifying NCA for Artificial Intelligence in Accounting and Auditing: Evidence from TAM and TPB Models

The marvelous kinds of innovation in technology and hard-line blend of it with information technology made a paradigm shift in the banking industry. The emergence of Information Technology and its use in the financial sector leads to transition from the brick and mortar structure to click and order model. Information technology developments in the banking sector have sped up communication and transactions for clients. Internet banking is one of the fastest growing banking practices nowadays especially in this pandemic scenario. It is vital to extend this banking feature to clients for maximizing the advantages for both clients and service providers. IB become an inevitable part of the life of customer to do their trans-actions conveniently at any time without visiting the branch. So, it is important to study the various factors with respect to IB usage in Kerala. The present study titled “A Study on Factors Influencing the Adoption of Internet Banking – A Gender wise analysis by Integrating TAM and TPB Model in Kerala” reveals that there are various factors that influence the adoption of internet banking. The study also deals with the gender wise difference in adoption of internet banking and the influence of various factors of adoption.

Trace of agricultural products is a hot topic in the study of intelligent agricultural development in China. Based on the Cite space which is a bibliometric tools, this article uses 303 valuable research references in the CNKI for nearly 10 years, analyzes the literature on Chinese agricultural products trace and draws the following conclusions:1.Prophase research focuses on technology development research and application;2. Prophase research disciplines focus on computer, animal and plant science, logistics and Internet of things management, economics;3. Prophase research perspective is mostly government, enterprise and consumer perspective. There is little literature from the perspective of farmers to explore the acceptance of agricultural products trace, which is a field worthy of further study. In addition, agricultural products trace is an information technology. Using TAM model and TPB model, there is little literature to analyze the influencing factors of farmers' acceptance of agricultural products trace, this is also worth studying and discussing in future.

Google classroom as one of the learning platforms has been popularly used. This study aims to examine the determinants of user behavior by testing perceived ease of use variables, perceived usefulness, and subjective norm as a predictor of intention and actual control as moderation of intention-to-behavior relationship. The population in this study are 108 students in vocational high school. This study uses survey techniques or saturated samples. Data collection in this study using questionnaires. The analysis method used is a structural equation model (SEM) with SmartPLS 3.0 analysis tool. The study results found that perceived ease of use, perceived usefulness, and subjective norm are predictors of behavioral intentions with a value of R2 0.783 or 78.3%. Behavior intention predicts user behavior with R2 0.647 or 64.7%. Actual control succeeded in moderating the relationship of behavior intention to and use behavior. According to the study's results, students' behavioral intention to use Google Classroom was predicted by the Perceived Ease of Use, Perception of Usefulness, and Subject Norm. Actual behavior control can strengthen student use behavior of students using Google Classroom. The students will have a strong intention to use Google Classroom when they have actual control over themselves.

Digitalization of digital samsat applications such as Signal and NewSakpole, in this study the object is motor vehicle taxpayers in Banyumas Regency through the technology acceptance model and theory planned behavior approaches. This study aims to analyze the usefulness of digital applications for motor vehicle tax payments. The TAM and TPB models are frameworks for explaining the behavior of technology users towards digital samsat applications. The ease of using the digital Samsat application is expected to increase the effectiveness of the ease of tax payment transactions, compliance, and increase regional original income from the motor vehicle tax sector. This research is important to do because it has an impact on the ability to increase regional income from the PKB sector for one period or one year. The results of the study involving 108 respondents showed that the use of digital samsat applications is highly dependent on taxpayer behavior. Taxpayer behavior in this study was able to mediate the relationship between perceived usefulness and use of digital Samsat applications. This shows a change in the attitudes and behavior of taxpayers who increasingly require effectiveness and efficiency in the tax payment process. Taxpayer behavior has not been able to mediate the relationship between ease, security and quality in the use of digital Samsat applications. This can also be seen as an independent variable, taxpayer behavior does not affect the use of digital samsat applications. Perceptions of ease, security and quality of digital samsat have an influence on the use of digital PKB applications. While ease and benefits do not affect the digital samsat application.

Investigating Students’ Satisfaction and Continuance Intention toward E-learning: An Extension of the Expectation – Confirmation Model

The advancement of autonomous driving technology, particularly Tesla's launch of its new Robotaxi, marks a transformation in transportation. Understanding the theoretical mechanisms that drive consumers' intention to use autonomous taxis is essential. This study develops a structural equation model (SEM), extending the applicability of the TAM and TPB model, and incorporates external factors like attitudes, subjective norms, traffic efficiency, and perceived cost-benefit into the model to analyze their impact on consumers' perceived characteristics (perceived usefulness and perceived ease of use). A survey of 427 valid responses revealed that attitudes, subjective norms, and perceived cost-benefit all have significant positive impacts on perceived usefulness and ease of use, which, in turn, are the primary drivers of consumers' intention to use. Additionally, perceived risk significantly weakens the positive effects of perceived usefulness and ease of use on the intention to use, underscoring its critical moderating role in the technology acceptance process. This paper suggests strategies to enhance consumer acceptance, including strengthening user perception through marketing and public experience activities, optimizing technology to improve user experience, reinforcing safety and privacy measures to reduce perceived risk, and highlighting the insurance mechanism, convenience, and economic benefits of autonomous taxis in marketing.

Objective: The present study aims at developing an integrated model to identify assorted factors and also investigates the influence of identified factors on consumers’ behavioral intentions to use or not to use one particular M-wallet for payment. Method: A conceptual model is proposed and validated. Besides this, 600 questionnaires were distributed and 482 were deemed usable. Structural equation modeling was used to demonstrate the stability of the proposed model and to test research hypotheses. Results: The results showed that behavioural intention is significantly influenced by perceived value, trust, compatibility and social influence while consumers’ is less optimistic to use M-wallet with regard to perceived enjoyment. The study also showed that trust followed by compatibility has a more powerful influence on the behavioural intention of consumers in the context of M-payment. Conclusions: This study impacts researchers and India's mobile payment sector. Financial and banking institutions, entrepreneurs, retailers, policymakers, government, and telecommunications sectors benefit from research. This research could help policymakers plan and develop tactics to help m-wallet service providers achieve a cashless society. Empirical results demonstrate the value of the TAM, TRA, and TPB model in understanding youth mobile wallet use.

In contemporary society, the widespread adoption of information and communication technologies has become integral to meeting daily needs. E-Government leverages these technologies to deliver efficient and secure services to citizens, particularly at the local government level. However, existing literature lacks comprehensive exploration into citizen preferences for utilizing e-government services, especially those offered by local governments. Addressing this gap, this study investigates citizen intentions to use e-government, focusing on the application system provided by local governments. Our research framework integrates three established models (UTAUT, TAM, and TPB) and employs empirical validation through a structured questionnaire. Data collection involved 97 respondents from diverse cities/regencies. Rigorous reliability and validity assessments were conducted on the questionnaire, with analysis performed using structural equation modeling (SEM). The findings underscore the significant influence of citizens' attitudes toward e-government, shaped by factors such as effort expectancy, facilitating conditions, and perceived risk. Furthermore, a positive and significant relationship between attitude and Intention to use revealed. This research contributes to a deeper understanding of citizen behavior towards e-government services, offering insights crucial for enhancing service delivery and citizen engagement at the local level.

Customized passenger transport has become one of the important travel tools in recent years because it can meet the diversified travel needs of passengers. Chongqing Pleasant Line company opened customized passenger transport as the research object. The relationship between latent variables and travel behavior intention was analyzed. The structural equation model was constructed based on the TPB and TAM models, and 402 valid data were collected. The empirical analysis was carried out using SPSS software, which provided an important basis for satisfying passengers' travel behavior intention.

This study aims to evaluate essential factors that affect user's behavioral intention in using Halodoc, a mobile health application. This study examines factors from several theories and perspective such as TAM, TPB and Health Belief Model. A total of 146 Halodoc's users completed the online survey. The data is processed by using SmartPLS (v. 3.2.7). The result shows that perceived usefulness, perceived behavioral control, trust, self-health awareness, system quality, and attitude influence users' behavioral intention in using Halodoc.

Accessible products play an essential role in the lives of people with disabilities. This paper aims to identify key user satisfaction with accessible products factors affecting the use of accessible products by people with disabilities that influence user satisfaction. The extended model incorporates the essential elements of the TAM, TPB, and PR models and user satisfaction as an external variable. Data were collected from 339 users of accessible products. Structural equation modeling was used to identify significant variables in this study. SEM considered “behavioral intention” to be the most important among them. This study generated design strategies based on significant factors analyzed in the findings and validated the design cases using the PSSUQ questionnaire, which showed that users had better user satisfaction when using accessible products with the new design strategies.

The paper’s intention is to investigate the behavioral intentions of consumers towards the adoption of Uber with focus on effects of digitalization and shared economy on the adoption of Uber. The aim of the article is to examine the cultural factors of Bangladesh and Pakistan, which are leading people towards adopotion of non traditional source of transport. Particularly, these countries’ comparison was not done before by other researchers. Theory of Planned Behavior integrated with Hofstede’s Cultural Dimensions has been used to examine the Behavioral Intention of customers of these two countries towards adoption of Uber in the research. A great comparison was done in the study by using factors of TAM, TPB and Hofstede Cultural Models. Dependent variables played important roles in showing positive and negative attitudes on independent variables. This article’s findings show that “Risk” negatively affects the Behavioral Intention. Research data is collected through online close-ended questionnaires from 145 total respondents, which limits the generalization of the study. At the end, where it identified “female” as a bigger market and provided an opportunity for Uber to categorize the risks prevalent in the society and define new strategies by adapting to the local culture by being a global company. Factors examination produced a great findings which created recommendations for future researchers followed by a conclusion.

Nowadays, ICT is widely used by teachers in the teaching of cultural heritage. Although many researchers have studied different factors which affect ICT use in education, there is little research examining the factors that influence educators’ satisfaction and intention to use a specific cultural ICT system in their teaching. This study proposes a model to identify these factors, which can explain in-service and student teachers’ intention to use and satisfaction with Culture Gate—a User-Participatory Cultural Heritage Platform in educational environments. The proposed model was based on variables of TAM, TPB and IS success models. Data were obtained from 309 in-service and student teachers, and it was tested against the research model using the PLS approach of Structural Equation Modeling. The results mainly revealed that in-service and student teachers’ intention to use and satisfaction with a User-Participatory Cultural Heritage Platform can be explained to a substantial extent by their perceptions of the quality value (i.e. educational, technical, content and information quality) of the platform. The results have significant practical and theoretical implications for educators in terms of design and usage of a participatory cultural heritage platform for educational purposes.

Mobile payment systems have transformed the landscape of conducting financial transactions, offering unparalleled convenience, accessibility, and security to users worldwide. The present study focuses on conceptually examining the elements that impact consumers’ intention to continue using the Mobile Payment System. For this purpose, vast literature was accessed and the conclusion of the study is derived from the extensive review of the same. The study's findings disclosed that mobile payment adoption received strong momentum from the COVID-19 pandemic when users were making mobile payment transactions to avoid transmission of the deadly virus. The outcome of the study also observed that TAM, ECM, UTAUT, and UTAUT2 Models, were widely adopted by previous studies. However, some studies also adopted TCT, TPB, BRT, HBM, and TTF models with some extensions and integration. The study also revealed that PEOU, PT, PS, PR, PE, EE, and SAT were the factors that prompted consumers to continue using mobile payments.

The finance industry has seen a rapid transformation with the emergence of artificial intelligence(AI), which makes data analysis, modelling, and decision-making more effective and efficient.Artificial intelligence enables the financial sector to analyse vast amounts of data, recognize intricatepatterns, and produce predictive insights that were once impossible to achieve using traditionalanalytical methods. The rapid advancement of Artificial Intelligence (AI) in banking and financialservices has transformed how individuals manage their finances, make informed decisions, andhandle risks. AI-powered tools such as chatbots, fraud detection systems, robo-advisors, andfinancial tracking applications provide users with real-time insights, automation, and enhancedsecurity. This study aims to explore the impact of AI-driven financial tools on decision-makingaccuracy and risk management among individuals in Hyderabad. TAM model is used for theconceptual study . By analysing user awareness, adoption levels, perceived reliability, and overalleffectiveness, this research seeks to determine whether AI improves financial decision-making andhelps mitigate financial risks. The objective of the survey conducted on 100 customers of Hyderabadto gather data on users' trust, security concerns, and challenges faced while using AI-enabledfinancial services. By analysing these customers insights, the study provides the actionablerecommendation in the role of AI in modern financial management and its potential to enhancefinancial security and stability in decision making and risk mitigation among customers.