Utilize este identificador para referenciar este registo: http://hdl.handle.net/1822/14413

TítuloThe effect of online service quality factors on internet usage: the web delivery system of the taxation department
Autor(es)Pinho, José Carlos M.
Martins, Maria Lurdes Castro
Macedo, Isabel Maria
Palavras-chaveWeb sites
Service quality factors
Taxation
Portugal
Customer services quality
Data2011
EditoraEmerald Group Publishing Limited
RevistaInternational Journal of Quality & Reliability Management
Resumo(s)Purpose – 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.
Tipoarticle
URIhttp://hdl.handle.net/1822/14413
Versão da editorawww.emeraldinsight.com/0265-671X.htm
Arbitragem científicayes
AcessorestrictedAccess
Aparece nas coleções:iMARKE - Publicações em Revistas Internacionais (com revisão por pares) / Articles in International Journals (peer review)
NIMA - Artigos/Papers

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