• The Journal of Asian Finance, Economics and Business
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• v.7 no.6
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• pp.95-107
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• 2020

By applying behavioral intention theories and the theory of diffusion of innovation in organizations, this study identified several factors influencing the intention to apply management accounting in enterprises in Vietnam. Research data was collected from the questionnaire sent to Vietnamese enterprises in 2019, collecting 542 observations from accountants and directors. The data is, then, synthesized by excel file, conformity check, and processed by SPSS 20 software with descriptive statistics and multiple regression analysis. The results showed four factors that affect the intention to apply management accounting in enterprises in Vietnam: (1) Performance expectancy; (2) Effort expectancy; (3) Perceived trust; and (4) Subjective norms. The study pointed out that the above factors explain 60.618% of the variation of "intention to apply management accounting", in which, Subjective norms has the strongest impact (regression coefficient is 0.238). The findings also show that raising the awareness of managers and accountants about the role of management accounting, improving the qualifications and knowledge of accountants, and increasing the trust of managers about management accounting information are needed to increase the level of management accounting application in Vietnamese enterprises. The study also proposes recommendations to improve the effectiveness of management accounting for managers in operation and decision-making.

• Perspectives in Nursing Science
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• v.7 no.1
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• pp.1-9
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• 2010

Purpose: The purpose of this study was to review behavior change theories in terms of important variables, concept definitions, and applicability to diabetes self-management behavior. Methods: Six behavior change theories (the Transtheoretical Model, the Health Belief Model, the Theory of Reasoned Action, the Theory of Planned Behavior, Social cognitive theory, and Information-Motivation-Behavioral skills Model) were reviewed which were applied in diabetes self-management interventions. Results: The five key concepts from the five non-stage behavior change theories were delineated. Based on the key concepts, a theoretical framework was formulated as the explanatory model of diabetes self-management behaviors. The four major concepts in Information-Motivation- Behavioral skills Model were included. The cognitive arm of the proposed theoretical framework included constructs related to diabetes knowledge, motivation (beliefs, attitude, social norm), self-efficacy, and intention. Conclusion: The theoretical framework described here includes the key factors of successful diabetes self- management intervention. However, the concept of motivation needs further exploration and clarification for operationalization.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.1257-1266
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• 2021

The study examines factors that influence shopping intention of online consumers in Vietnam. Studied factors include consumers' attitude, subjective norms, perception of behavioral control, perception of usefulness, perceived risks and trust. The expansion of Theory of Planned Behavior (TPB) and Technology Acceptance Model (TAM) are used as basic theories. We have surveyed people who have experiences on online shopping. There are 836 selected questionnaires that are qualified for data processing. The collected data are analyzed through a process which starts from scale reliability test to exploratory factor analysis (EFA), correlation analysis and regression analysis. The results show that shopping intention of online consumers are positively affected by their attitude, subjective norms, perception of behavioral control, perception of usefulness and trust. In contrast, online shopping intention is negatively affected by the perceived risks that online shopping could bring. Among those factors, the perception of risk is shown to have the strongest influence to online shopping intention. The findings of this study suggest that managers and retailers can apply cash-on-delivery method and design their website with user-friendly interface to enhance online shopping intention of consumers. The Government is also recommended to fulfill the law system to reduce customers' perception of financial risks.

• Journal of Information Technology Services
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• v.9 no.4
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• pp.19-36
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• 2010

The purpose of this study is to investigate the relationship among users perception on the characteristics of U-Services, attitude factors as mediating variables, and behavioral intention toward U-Services as the dependent variable. Based on the literature review on the related theories, the research model which analyzes the behavioral intention toward U-Services was developed. The result from the analysis of the data collected validated the U-Services Acceptance Model (USAM) proposed in this study as a sound construct framework. Futhermore, significant insights on the USAM were provided for the stakeholders and future researchers in the field of U-Services Acceptance.

• Korean Journal of Adult Nursing
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• v.13 no.4
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• pp.610-619
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• 2001

Purpose: The purpose of this study was to verify the effectiveness of the model based on the TPB, behavior-related theories, and exercise-related empirical studies in predicting exercise intention and behavior. Methods: The subjects who participated in this study were 152 middle-aged women. The data were analyzed by use of SAS PC program and LISREL 8.12a program. Results: 1) The overall fit of the hypothetical model to the data was acceptable ($\chi^2$ 24.01(p=0.0043), $\chi^2/df$ 2.67, RMSEA 0.11, standardized RMR 0.04, GFI 0.97, AGFI 0.84, NFI 0.95, NNFI 0.85). 2) Affect, subjective norm, perceived behavioral control and habit were significant determinants of the exercise intention. Attitude and facilitating conditions were not significant determinants. These six variables explained 43% of the total variance of the exercise intention. 3) Perceived behavioral control and habit were significant determinants of the exercise behavior. Intention and facilitating conditions were not significant determinants. These four variables explained 95% of the total variance of the exercise behavior. Conclusion: This study shows the model's applicabiltiy in explaining exercise behavior of middle-aged women, and suggests that we should focus on perceived behavioral control and habit rather than intention to improve exercise behavior of middle-aged women.

• Journal of Korean Society of Rural Planning
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• v.26 no.3
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• pp.115-126
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• 2020

This study designed an extended technology acceptance model incorporating and combining TPB, TAM, UTAUT, and IDT, which are known to be useful in explaining technology acceptance intention, to analyze antecedents affecting smart farm acceptance intention from the perspective of policy handlers. In the model of this study, nine independent variables were set, including subjective norm, perceived behavioral control, attitude, perceived usefulness, performance expectation, effort expectation, social impact, promotion condition, and fitness. The effect of these variables on farm acceptance intention was analyzed. The study found that four factors, including perceived behavioral control, perceived usefulness, social impact, and fitness, had positive effects on the acceptance intention of smart farms. Of these, perceived usefulness had the highest impact. In conclusion, all the TPB, TAM, UTAUT, and IDT applied to the research hypothesis to explain the smart farm acceptance intention included on or more variables with significant effects. In other words, these theories were evaluated as useful to explain the acceptance intention of smart farms.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.1361-1369
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• 2021

Recent technological advancements have had a substantial impact on consumer buying behavior. This research aims to determine the factors affecting consumer behavior related to the adoption of self-service technologies (SSTs). The intended findings of this study are expected to contribute to understanding consumer behavior towards the adoption of SSTs taking into account the logic of two main theories in this regard: the Technology Acceptance Model (TAM) and the assumptions of the Behavioral Perspective Model (BPM). This research follows a triangulation approach. Consequently, a number of semi structured interviews were conducted with experts and executive directors from selected SSTs providers in Jordan. In addition, the convenience sampling technique was employed focusing on current (or) previous users of SSTs in the public and private sectors in Jordan using a self-administrative questionnaire (66% response rate). The results confirmed the influence (direct and indirect) of previous experience and personal initiatives and characteristics on consumer intention to use SSTs. In addition, the results indicated the important role of the mediator variables namely: perceived ease of use (EOU), perceived risk (PR), and perceived usefulness (PU) on consumer attitude towards SSTs which in turn will positively affect consumer intention to use SSTs.

• Journal of Information Science Theory and Practice
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• v.10 no.3
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• pp.24-39
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• 2022

Online learning is becoming ubiquitous worldwide because of its accessibility anytime and from anywhere. However, it cannot be successfully implemented without understanding constructs that may affect its adoption. Unlike previous literature, this research extends the Unified Theory of Acceptance and Use of Technology with three well-known theories, namely compatibility, online self-efficacy, and knowledge sharing and acquisition to examine online learning adoption. A total of 264 higher education students took part in this research. Partial Least Squares-Structural Equation Modeling was used to evaluate the proposed theoretical model. The findings suggested that performance expectancy and compatibility were significant predictors of behavioral intention, whereas behavioral intention, facilitating conditions, and compatibility had a significant and direct effect on online learning's actual use. The results also showed that knowledge acquisition, knowledge sharing, and online self-efficacy were determinates of performance expectancy. Finally, online self-efficacy was a predictor of effort expectancy. The proposed model achieved a high fit and explained 47.7%, 75.1%, 76.1%, and 71.8% of the variance of effort expectancy, performance expectancy, behavioral intention, and online learning actual use, respectively. This study has many theoretical and practical implications that have been discussed for further research.

• Asia pacific journal of information systems
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• v.33 no.4
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• pp.1093-1117
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• 2023

The study aims to determine the impact of quality outcomes on behavior intentions in Financial Technology (FinTech) payment services. The study is focused on the development and testing of the impact of the SERVQUAL model on the TAM, i.e., Technology Acceptance Model for the measurement of the behavioral intention of users to use fintech payment services. The sample entails 578 specific survey responses from northern India from October to December 2022. The respondents were users of FinTech. The PLS-SEM technique was employed to explain the implementation process. Consequently, it discovered a significant relationship between the SERVQUAL models and the impact on behavioral intentions identified by TAM. The study will provide insight into the factors that impact the quality outcomes and adoption of Fintech payment services to the providers. The paper demystifies FinTech payment services in the range of perception of service quality outcomes and provides essential theories. The TAM model reflects the customer's sense of satisfaction, usefulness, and attitude. In contrast, the SERVQUAL model demonstrates the user's assessment of service quality outcomes such as quality, trust, security, and service quality positively affects behavioral intention in FinTech payment services.

• Management & Information Systems Review
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• v.27
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• pp.1-30
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• 2008

The objective of this paper is to gain a better understanding of factors influencing digital piracy and the use of paid services on the web. A model identifying and describing various factors which affect decision$\sim$makers' attitude toward sharing digital products and online behavioral intentions is constructed based on established theories of human behavior. The relationship between the continuous intention of sharing the products and the intention to use online services is also discussed. Findings show that a independent relationship exists between illegal and legal behaviors, which means stopping piracy by individuals can not lead to their buying of the products. Also while the attitude toward piracy was significantly related to the continuous intention of piracy behaviors, did not necessarily lead to the use intention of online services. The data also show that beliefs concerning consequences of digital piracy were significant enough to alter one's behavioral attitude. There was a significant relationship between perceived consequences and the intention to pirate digital products or to use paid services. The results also show that while the effect of economical and ethical factors were ascertained, that of social and legal factors have not been found. Self$\sim$efficacy has a moderating effect on the relationship between the attitude toward piracy and both intentions of online behavior. The implications of the findings to research and practice are discussed.