The acceptance of mobile commerce (m-commerce) is different among countries, a principal cause of which is national culture. This study evaluates whether cultural aspects affect the m-commerce acceptance in Vietnam context. Hofstede's cultural dimensions (PDI, IDV, MAS, UAI and LTO) were adopted as influence factors to perceived usefulness, perceived ease of use and social influence which has been known as the constructs of the technology acceptance model (TAM) and unified theory of acceptance and use of technology (UTAUT). Research was conducted on 315 respondents. The structural equation model (SEM) was tested using SPSS and Amos 22. Lastly, a result comparison with a similar study carried out in the context of Indonesia was provided in order to draw implications about the validity and generality of the research model. Based on the findings, the paper offers some recommendations for businesses, telecom service providers, and m-commerce providers to attract more users.
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