Ludwig Christian Schaupp

The impact of trust, risk and optimism bias on E-file adoption

One of congress’ goals for 2007 was for 80% of all tax and informational returns to be filed electronically. However, to date that lofty goal has fallen well short. This research proposes a model of e-filing adoption. To test the model a survey is administered to 260 participants. The instrument assesses citizen perceptions of trust, risk and optimism bias. Structural equation modeling is used to evaluate the relationships between these three concepts and intention to use. The results indicate that trust of the Internet, trust of the e-filer, perceived risk and optimism bias all have an impact on intention to use e-filing. Implications for practice and research are discussed.

The Value of Social Media for Small Businesses

ABSTRACT: Companies are implementing social media for marketing, advertising, employee recruitment, and overall communications with employees, clients, and partners. Small businesses are able to gain substantial value from social media but there are also many challenges. In this research, the Technology-Organization-Environment framework, the Resource-Based View theory, and interview data are combined to develop a model of social media usage and value for small businesses. Survey data from small businesses from a variety of industries and geographical locations are collected to validate the model. Results indicate that technology competence, pressure from clients, and characteristics of the mobile environment are significant antecedents of social media usage. The dimensions of social media value—perceived impact on internal operations, marketing, customer service, and sales—are also significant. Implications and avenues for future research are discussed.

Examining the Success of Websites beyond E-Commerce: An Extension of the is Success Model

As the use of the Internet continues to grow in all aspects of daily life, there is an increasing need to better understand what makes websites successful. A long standing model of success in the Information Systems literature is the DeLone and McLean IS Success Model. Addressing the call for research of existing theoretical models in different contexts, this research proposes an investigation of an adapted version of the IS Success Model in website contexts beyond e-commerce. The model is tested using Partial Least Squares with data from 2007 actual users of two categories of websites. Consistent with our predictions that website success cannot be measured with a “one size fits all” model, we find that success factors vary across website types. Implications of these results for practice and research are discussed.

Relating Acceptance and Optimism to E-File Adoption

Electronic tax filing is an emerging area of e-government. This research proposes a model of e-filing adoption that identifies adoption factors and personal factors that impact citizen acceptance of electronic filing systems. A survey administered to 260 participants assesses their perceptions of adoption factors, trust and self-efficacy as they relate to e-file utilization. Multiple linear regression analysis is used to evaluate the relationships between adoption concepts and intention to use e-filing systems. Implications for practice and research are discussed.

E-Government Utilization: Understanding the Impact of Reputation and Risk

The implementation of Information and Communication Technologies ICT in the public sector has numerous benefits. Government administrators are aggressively seeking ways to enhance the development and implementation of more effective and efficient government services. One electronic government initiative that is growing in importance and popularity is electronic tax filing. This study explores the factors that contribute to e-file utilization. To test the proposed model a survey is administered to 152 taxpayers in the United States. Results of structural equation modeling indicate that performance expectancy, social influence, facilitating conditions, optimism bias, perceived reputation and risk all have a significant impact on e-government usage. Implications for research and practice are discussed.

Web Site Success: Antecedents of Web Site Satisfaction and Re-use

In building a successful organizational Web site, it is imperative that the design matches the organizations well-defined objectives. Clearly, different types of Web sites will have different objectives or goals. Thus, determining success across Web sites is both goal and context specific. One measure of Web site success is user satisfaction and the resulting intent to return to a Web site. Built on theories from the information system success and information technology adoption literature, this study investigated four variables believed to impact Web site satisfaction and behavioral intentions to use of end users: information quality, system quality, perceived usefulness, and social influence. Data was collected by surveying regular users of two different Web sites, each from a different category within a taxonomy of Web sites. Structural equation modeling techniques were used to test the proposed model of Web site success for each studied Web site. The results indicate that the determinants of Web site satisfaction and re-use are both context dependent and goal specific.

Identifying Ontological Modifications to the Resource-Event-Agent (REA) Enterprise Ontology Using a Bunge-Wand-Weber Ontological Evaluation

ABSTRACT: A Bunge-Wand-Weber (BWW) ontological evaluation was performed to evaluate the REA enterprise ontology for appropriateness as a basis for todays enterprise systems. A BWW ontological evaluation emphasizes two criteria (completeness and clarity) and two independent mappings (representation and interpretation). The results of the evaluation confirm that the majority of the REA constructs correspond with a subset of the BWW constructs. Based on the results of this study, there are recommended modifications to the REA enterprise ontology including extensions associated with state, event, and system related constructs, as well as other clarifications.

Terrorism, militarism, and stock returns

Purpose – This study aims to examine the effect on stock returns of 28 terrorist and military events occurring between 1963 and 2012. The authors divide the sample and examine these attacks on the basis of industry, country targeted, location, terrorism versus militarism and predicted overall impact. Design/methodology/approach – The authors measure the effects of the events in our sample along several dimensions: in the aggregate; comparatively across industries; by each event’s predicted level of impact; by the type of event (terrorist versus military); by the location of the attack (USA or outside the USA); and by whether the USA was, directly or by proxy, the primary target of the attack. Findings – Stock returns are significantly lower for those industries predicted to be most hurt than for other industries. Events that the authors predict to be of high impact to the market are followed by significantly lower returns than events we predict to be of low impact. Stocks perform significantly worse on th...

Electronic Tax Filing: The Impact of Reputation and Security on Adoption

In 2008, 90 million citizens in the United States used electronic tax filing to submit their federal tax returns. Yet these adopters represent only a subset of the population. Citizen concerns regarding the security of this electronic option still serve as a barrier to e-file adoption. In this study, we propose a model of e-file adoption that integrates technology acceptance, optimism bias, reputation and perceived security control to explain intention to use e-filing. To test the model, we administered a survey to over 300 taxpayers. The results of structural equation modeling indicate that reputation and perceived security control have a significant impact on risk perceptions. Also, perceived risk, performance expectancy and social influence all have a significant impact on intention to use an e-file system. Implications for research and practice are discussed.

Social Commerce Benefits for Small Businesses: An Organizational Level Study

Small businesses represent an important element of many western economies. However, they often struggle with resources needed to succeed, and small business owners often have to perform many, if not all, roles in their organizations. One of the key functions that small businesses need to excel at for business success today is social commerce since much of their business is migrating towards the use of social media for business. In this study, determinants of social commerce benefits for small businesses are explored. Using survey data from 60 small companies, this research identifies stakeholder pressure and partner pressure as the most significant factors in determining social commerce benefits for small business. Implications of these findings and provide suggestions for future research are discussed.