INTERNATIONAL JOURNAL OF ACCOUNTING, FINANCE AND SOCIAL TAXATION (IJAFST)
Information Collection Concern, Procedural Justice, and Intention to Use Online Tax Software: A Process Model
E-ISSN: 2316-422X
P-ISSN: 3982-0997
DOI: https://iigdpublishers.com/article/1636
The purpose of this research is to investigate the relationships among the privacy concern for information collection, procedural justice, and intention to use online tax preparation software to file tax returns. Both experimental design and survey data were utilized in this study. The experiment treatment is a privacy policy/statement that presents the procedures that the online tax software companies may use to protect clients’ information privacy. A t-test was conducted for paired samples to compare the participants’ information collection concern before and after the treatment. The results show support for the suggested positive effect of a privacy policy on addressing the information collection concern. Furthermore, through examining the mediation model on the survey data, we find that the taxpayers’ perceived procedural justice mediates the relationship between their post-experiment information collection concern and intention to use online tax preparation software.
Xiaoyan Chu, Xun LI, Jeffrey J. Haynie & Yu Zhang
Anic ID, Škare V, Milaković IK (2019). The determinants and effects of online privacy concerns in the context of e-commerce. Electronic Commerce Research and Applications 36:100868.
Auxier B, Rainie L, Anderson M, Perrin A, Kumar M, Turner E (2019). Americans and Privacy: Concerned, Confused and Feeling Lack of Control Over Their Personal Information. Pew Research Center. Available at https://www.pewresearch.org/internet/2019/11/15/americansand-privacy-concerned-confused-and-feeling-lack-of-control-over-their-personal-information/
Bansal G, Zahedi FM, Gefen D (2010). The impact of personal dispositions on information sensitivity, privacy concern and trust in disclosing health information online. Decision Support Systems 49(2):138-150.
Barth S, de Jong MDT (2017). The Privacy paradox—investigating discrepancies between expressed privacy concerns and actual online behavior—a systematic literature review. Telematics and Informatics 34(7):1038-1058.
Brink WD, Lee LS (2015). The effect of tax preparation software on tax compliance: a research note. Behavioral Research in Accounting 27(1):121-135.
California Consumer Privacy Act (CCPA) (2018). Available at https://oag.ca.gov/privacy/ccpa
Cheng SY (2014). The mediating role of organizational justice on the relationship between administrative performance appraisal practices and organizational commitment. The International Journal of Human Resource Management 25(8):1131-1148.
Chu X, Xun L, Wei-Chih C, Zhang Y (2019). Taxpayers’ online information privacy concerns, antecedents, and behavior intention. Journal of Accounting and Taxation 11(4):57-66.
Colquitt JA (2001). On the dimensionality of organizational justice: A construct validation of a measure. Journal of Applied Psychology 86(3):386-400.
Culnan MJ (1995). Consumer awareness of name removal procedures: implication for direct marketing. Journal of Interactive Marketing 9(2):10-19.
Culnan MJ, Armstrong PK (1999). Information privacy concerns, procedural fairness, and impersonal trust: An empirical investigation. Organization Science 10(1):104-115.
Dinev T, Hart P (2006). An extended privacy calculus model for E-Commerce transactions. Information Systems Research 17(1):61-80.
Doyle E, Gallery K, Coyle M, Commissioners IR (2009). Procedural justice principles and tax compliance in Ireland: A preliminary exploration in the context of reminder letters. Journal of Finance and Management in Public Services 8(1):49-62.
