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

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  • Priyanka MEHARIA

    (Eastern Michigan University, United States of America)

Abstract

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.

Suggested Citation

  • Priyanka MEHARIA, 2012. "Assurance on the Reliability of Mobile Payment System and Its Effects on Its’ Use: An Empirical Examination," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(1), pages 97-111, March.
  • Handle: RePEc:ami:journl:v:11:y:2012:i:1:p:97-111
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    Citations

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    Cited by:

    1. George Konteos & Vaggelis Saprikis & Giorgos Avlogiaris & Aristides Papathomas, 2023. "An Extended UTAUT Model to Explore the Influential Factors towards M-Banking Apps’ Use," International Journal of Business and Management, Canadian Center of Science and Education, vol. 17(7), pages 1-29, February.
    2. Arpan Kumar Kar, 2021. "What Affects Usage Satisfaction in Mobile Payments? Modelling User Generated Content to Develop the “Digital Service Usage Satisfaction Model”," Information Systems Frontiers, Springer, vol. 23(5), pages 1341-1361, September.
    3. Iviane Ramos-de-Luna & Francisco Montoro-Ríos & Francisco Liébana-Cabanillas, 2016. "Determinants of the intention to use NFC technology as a payment system: an acceptance model approach," Information Systems and e-Business Management, Springer, vol. 14(2), pages 293-314, May.
    4. de Luna, Iviane Ramos & Liébana-Cabanillas, Francisco & Sánchez-Fernández, Juan & Muñoz-Leiva, Francisco, 2019. "Mobile payment is not all the same: The adoption of mobile payment systems depending on the technology applied," Technological Forecasting and Social Change, Elsevier, vol. 146(C), pages 931-944.
    5. Melih Coskun & Ebru Saygili & Mehmet Oguz Karahan, 2022. "Exploring Online Payment System Adoption Factors in the Age of COVID-19—Evidence from the Turkish Banking Industry," IJFS, MDPI, vol. 10(2), pages 1-27, June.
    6. Arpan Kumar Kar, 0. "What Affects Usage Satisfaction in Mobile Payments? Modelling User Generated Content to Develop the “Digital Service Usage Satisfaction Model”," Information Systems Frontiers, Springer, vol. 0, pages 1-21.
    7. Dlodlo N, 2017. "Re-Thinking a Structural Model for M-Phone Paying among South African Consumers," Journal of Economics and Behavioral Studies, AMH International, vol. 9(2), pages 114-130.
    8. Alzahrani, Ahmed Ibrahim & Al-Samarraie, Hosam & Eldenfria, Atef & Dodoo, Joana Eva & Alalwan, Nasser, 2022. "Users’ intention to continue using mHealth services: A DEMATEL approach during the COVID-19 pandemic," Technology in Society, Elsevier, vol. 68(C).

    More about this item

    Keywords

    Webtrust; Systrust; Mobile payment systems; Mobile Assurance; Trust; Reliability;
    All these keywords.

    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management

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