Academic journal article Business and Economics Research Journal

The Factors Affecting Information Technology Usage Behavior of Tax Office Employees in the Black Sea Region of Turkey

Academic journal article Business and Economics Research Journal

The Factors Affecting Information Technology Usage Behavior of Tax Office Employees in the Black Sea Region of Turkey

Article excerpt

Abstract: The purpose of this paper is to investigate the factors affecting information technology usage behavior of tax office employees in the Black Sea Region of Turkey. To accomplish this purpose, the data is gathered from 133 tax office employees who work in Black Sea Region of Turkey through a questionnaire that is formed with 5-point Likert-type scale. Research model is developed in the light of Theory of Reasoned Action, and a series of analyses is conducted. The predicted hypotheses are tested thought regression analyses. According to results, intention of tax office employees has the high predictive power on information technology usage. Additionally, attitude and subjective norms of tax office employees have an impact on their intention towards information technology usage. However, their attitude has the more predictive power than their subjective norms on their intentions towards information technology usage.

Keywords: Information Technology, Tax Office Employee, Reasoned Action, Intention, Attitude, Subjective Norm

JEL Classification: M00, M15, M40

1. Introduction

In both private and public organizations, information is of vital importance. Rapidly globalizing world necessitates accessing immediate information, process and exchange of it due to increasing competition among organizations operating in the same sector. Efficient use of information can be the driving force of organizations against their competitors. However, accessing immediate information, processing and using it in right time and right manner could be only possible with information technology (IT) usage. Because of that virtually there is no organization existing without using IT, and IT could be shown among the main assets of organizations.

Decisions related in the future of organizations could be made thanks to information, data, report, etc. obtained through IT; and additionally, rapid and reliable information sharing can also be provided by spreading these decisions throughout the whole organization with the help of IT. However, it brings lots of advantages to the organizations; it also brings some challenges such as adaptation of employees to changes and rapid advances of IT.

Despite the large number of studies investigating IT usage behavior in literature, lack of study on IT usage of public organizations' employees, especially on IT usage of tax offices' employees pushed us to conduct this research. The purpose of the current study is to contribute towards the understanding of underlying factors affecting IT usage behavior of tax office employees. To this end, the Theory of Reasoned Action (TRA) that is developed by Fishbein and Ajzen (1975), the well-known behavioral theory, was taken as a base. Accordingly, with the Theory, we suggest that the primary predictor of IT usage behavior is the intention to use IT. Some researchers also used some other theories such as the Theory of Planned Behavior and Technology Acceptance Model derived from TRA (Mathieson, 1991; Taylor & Todd (1995); Venkatesh, Morris and Ackerman, 2000; Mao et al. 2005).

The study is made up of four sections. The rest of the study organized as follows. Second section encompasses the theoretical background of the study. Accordingly, it gives general explanation and demonstrates the theoretical frame of the Theory of Reasoned Action and hypotheses. In third part, the methodology of research is explained and scales of factors are given. In fourth section, the results of regression analyses are presented. And in the last section, the results of study are evaluated.

2. Theoretical Background: Theory of Reasoned Action

TRA takes into consideration the cognitive aspects of behavior and assumes that humans are rational, and their behaviors are totally under volitional control (Madden, Ellen and Ajzen, 1992; Ajzen, 2002). Accordingly, Theory of Reasoned Action accepts an intention towards to perform certain behavior as the unique antecedent of actual behavior (Ajzen and Fishbein, 2005). …

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