Please use this identifier to cite or link to this item: http://hdl.handle.net/1822/14413

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dc.contributor.authorPinho, José Carlos M.-
dc.contributor.authorMartins, Maria Lurdes Castro-
dc.contributor.authorMacedo, Isabel Maria-
dc.date.accessioned2011-11-16T16:20:42Z-
dc.date.available2011-11-16T16:20:42Z-
dc.date.issued2011-
dc.identifier.issn0265-671Xpor
dc.identifier.otherDOI 10.1108/02656711111150805-
dc.identifier.urihttp://hdl.handle.net/1822/14413-
dc.description.abstractPurpose – This study aims to examine online service quality factors as main driving forces in the degree of intention of using the Taxation Department web site expressed by certified accountants. Design/methodology/approach – Drawing on a quantitative methodological approach, a survey was undertaken among a sample of 351 certified accountants to empirically test the proposed model. The paper used an ordered logit model to estimate the effects of several online service quality factors on the certified accountant’s degree of intention of using the Portuguese government’s tax services web site. Findings – The results identify a number of key aspects of online service quality that contribute to the increase of the use of the taxation web site by certified accountants. This is particularly evident for web site characteristics such as convenience, research facilities, privacy and security, speed and ease of access. Practical implications – This study offers the opportunity to rethink existing policies and to set forth specific measures that can be implemented to establish rigorous quality standards. Originality/value – The paper provides an empirical analysis regarding the online service quality factors that determine the degree of use of a taxation web site. The methodological framework followed in this study has not, as far as is known, been used previously within the literature in this context.por
dc.description.sponsorshipFundação para a Ciência e a Tecnologiapor
dc.language.isoengpor
dc.publisherEmerald Group Publishing Limitedpor
dc.rightsrestrictedAccesspor
dc.subjectWeb sitespor
dc.subjectService quality factorspor
dc.subjectTaxationpor
dc.subjectPortugalpor
dc.subjectCustomer services qualitypor
dc.titleThe effect of online service quality factors on internet usage: the web delivery system of the taxation departmentpor
dc.typearticlepor
dc.peerreviewedyespor
dc.relation.publisherversionwww.emeraldinsight.com/0265-671X.htmpor
dc.commentsThe authors would like to thank two anonymous referees for their valuable comments and suggestions and gratefully acknowledge the assistance of Albertina Paula Monteiro who helped to collect the survey data in two training certified accountant sessions.por
sdum.publicationstatuspublishedpor
oaire.citationStartPage706por
oaire.citationEndPage722por
oaire.citationIssue7por
oaire.citationTitleInternational Journal of Quality & Reliability Managementpor
oaire.citationVolume28por
dc.identifier.doi10.1108/02656711111150805por
sdum.journalInternational Journal of Quality & Reliability Managementpor
Appears in Collections:iMARKE - Publicações em Revistas Internacionais (com revisão por pares) / Articles in International Journals (peer review)
NIMA - Artigos/Papers

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