National Accounting Review (May 2024)

The mediating role of customer attitudes in the linkage between e-commerce and the digital economy

  • Goshu Desalegn,
  • Anita Tangl,
  • Anita Boros

DOI
https://doi.org/10.3934/NAR.2024011
Journal volume & issue
Vol. 6, no. 2
pp. 245 – 265

Abstract

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Recently, TechCrunch, a digital economy news site, noted that "Uber, the world's largest taxi company, owns no vehicles. Facebook, the world's most popular media owner, creates no content. Alibaba, the most valuable retailer, has no inventory. And Airbnb, the world's largest accommodation provider, owns no real estate, something interesting is happening." All these companies are involved in e-commerce business, namely the process of buying and selling products by electronic means, such as mobile applications and the Internet. In light of this, this study aimed to examine the relationship between e-commerce and digital economy, with a particular focus on the mediating role of customers' attitudes. To achieve this objective, the study employed a mixed research approach and adopted an explanatory research design. The target population consisted of all customers who are potential e-commerce users. Convenience sampling techniques were employed to collect data from respondents. The findings of the study revealed a positive and significant relationship between e-commerce and the digital economy, both in terms of direct and indirect effects. Additionally, the study identified the partial mediating role of customer attitudes in this relationship. Based on these findings, the study recommends that e-commerce companies should explore the potential of social networking media platforms such as Facebook and Instagram to further enhance overall e-commerce usage among customers. This strategic approach can complement their existing platforms and contribute to their growth and success in the digital economy.

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