Assurance on the Reliability of Mobile Payment System and Its Effects on Its’ Use: An Empirical Examination
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.
Volume (Year): 11 (2012)
Issue (Month): 1 (March)
|Contact details of provider:|| |
When requesting a correction, please mention this item's handle: RePEc:ami:journl:v:11:y:2012:i:1:p:97-111. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Cristina Tartavulea)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.