The effect of trust in system reliability on the intention to adopt online accounting systems

Purpose - The purpose of this study is to examine whether the three principles in the SysTrust Design/methodology/approach - In this study, the authors provide potential users with hands-on experience with the online accounting system offered by Oracle Small Business Suites Findings - The results show that potential users' perceptions of the three SysTrust principles converge on one factor, suggesting that they are indicative of the trust in system reliability as proposed by the AICPA and CICA. Moreover, the study shows that trust in system reliability, as defined by the three SysTrust principles, influences potential users' intent to adopt an online system. Originality/value - This study is the only one to provide evidence that the SysTrust principles provide a valid means to holistically assess system reliability as needed by potential users of a system. This study also extends the Technology Acceptance Model (TAM) by including two unique trust components in the examination of online behaviors. The extended TAM shows that potential users' trust in system reliability and their trust in the internet interactively influence the intentions of these users to adopt online systems.