Eurasian Journal of Business and Economics (May 2019)

Quality in e-Government accounting services: A model of relationships between e-service quality dimensions and behaviors

  • Cemil KUZEY,
  • M. Sait DINC,
  • Ali H.GUNGORMUS,
  • Lokman INCIRKUS

DOI
https://doi.org/10.17015/ejbe.2019.023.04
Journal volume & issue
Vol. 12, no. 23
pp. 63 – 78

Abstract

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The purpose of this study is to examine the relationship between perceptions held by accountants regarding the e-service quality dimensions of the e-government website in connection with their behavioral and praising intentions. Using the survey method, 203 responses were collected from accountants in Turkey. A partial least square structural equation model was constructed to test both the reliability and validity of the measurement as well as the structural model. The results showed that several e-service quality sub-dimensions such as graphical quality, emotional benefits, and ease of use and control have a positive and significant impact on behavioral intention and praising intention. The study did not find support for the possible effect of layout clarity upon behavioral intention and praising intention.

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