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Assurance on the Reliability of Mobile Payment System and Its Effects on Its’ Use: An Empirical Examination

Listed author(s):
  • Priyanka MEHARIA


    (Eastern Michigan University, United States of America)

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    Mobile Payment Systems (MPS) such as Google Wallet are an emerging technology. This paper examines if mobile assurance as provided by examining the five criteria, namely security, availability, processing integrity, confidentiality and privacy (as per the Trust Framework by the American Institute of Certified Public Accountants (AICPA)) has any relationship with use of MPS. The theory used for this study is technology acceptance model (TAM). Some new measures were developed and validated. The data was collected by a survey and Structure Equation Model was used to analyze the data collected. The results of the study indicated that security, availability, processing integrity, confidentiality and privacy has a positive relation with the attitude towards use mobile payment system. The results of the study data suggest that mobile assurance using any of the trust services correctly predict the intention to use such Mobile payment systems. The contribution of this study is that this paper extends the TAM model to include the trust framework with an emerging technology such as MPS. Another contribution of this study is to provide empirical support in favor of engagements to provide assurance on the reliability of mobile payment system by public accounting firms and practitioners (using any of the Trust Services Principles and Criteria) to have a positive impact of its use.

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    Article provided by Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies in its journal Journal of Accounting and Management Information Systems.

    Volume (Year): 11 (2012)
    Issue (Month): 1 (March)
    Pages: 97-111

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    Handle: RePEc:ami:journl:v:11:y:2012:i:1:p:97-111
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