Purpose The purpose of this paper is to examine factors that affect the adoption of an electronic tax filing system in an emerging economy. Using the theory of planned behavior, the technology acceptance model (TAM), the information systems success model (ISSM), and Hofstede’s cultural values as the theoretical basis, this paper examines the influence that computer skills (CS), perceived ease of use (PEoU), perceived usefulness (PU), information systems quality, and espoused national culture have on the adoption of an electronic tax filing system in an emerging economy. Design/methodology/approach A survey was used to collect the data from individuals who e-filed theirs or someone else’s (individual and/or business) income taxes using government or private vendor websites. Snowball sampling technique is used to collect the data. A total of 201 usable questionnaires were analyzed. Findings Results indicate that PEoU and PU have a positive impact on user satisfaction (US), and higher US is linked to higher intentions of adopting online tax filing. Results show that high-power distance positively influences US. Practical implications The study provides insight for policymakers in emerging economies involved in diffusion of technology decisions. Considerations for requisite CS, perceptions of usefulness and ease, and culture should be included in the diffusion process. Originality/value This paper provides evidence supporting the predictability of TAM and ISSM in technology adoption. In addition, the study examines the moderating effect of culture on technology adoption. To the best of the authors’ knowledge, this is the first study to develop and test a holistic technology adoption model in context of a multicultural and emerging economy.

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The resource-based view (RBV), or resource-based theory, is one of the oldest and most influential theories in the field of information systems. This paper contends that it is timely to revisit, reflect on, and reposition RBV to ensure its continued disciplinary relevance and progress. In doing so, this paper (i) provides a succinct and sharp evaluation of the conventional RBV of information systems that firms use to establish sustainable competitive advantage, and (ii) makes an original contribution by introducing a contemporary RBV of information systems that firms can use to establish transient competitive advantage. Both these contributions should advance the current and future understanding of information systems as (a) an internal firm resource, (b) a source of competitive advantage, and (c) a driver of firm performance.

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Abstract. Adoption studies on electronic tax-filing system using data from emerging nations are rare. The present paper studies the influence of perceived ease of use, perceived usefulness, and user satisfaction on taxpayers' behavioral intentions to adopt electronic tax filing services in an emerging economy. For this study, constructs from Theory of Planned Behavior (Ajzen, 1985(Ajzen, , 1991, Technology Acceptance Model (Davis, 1989), and Information System Success Model (DeLone & McLean, 1992) are used. In order to test the impact of perceived ease of use, perceived usefulness, and user satisfaction on behavioral intentions to adopt online tax filing system, we develop several hypotheses. The data is collected from 201 respondents who filed taxes using government or private vendor websites. A structural equation modelling scheme using PLS is used to analyse the model. The measurement model not only shows structural validity but also demonstrates adequate predictive and explanatory quality. A strong support for a majority of hypotheses is found.

Utilizing the theoretical underpinnings of the actor-network theory (ANT) and neo-institutional theory, we develop and test a model of the relationship between organizational culture and the use of the balanced scorecard (BSC). The data are collected from 1,126 top management and other employees in 48 manufacturing companies in India. After primary data collection and using path analysis, we find that the usage of the BSC is dependent on organizational culture. Organizations that are future and performance oriented with a high level of power distance have higher levels of BSC usage. This usage is found to be lower in organizations that are collectivist and uncertainty avoidant.

Purpose The purpose of this paper is to examine factors motivating an individual to report a whistleblowing scenario to various stakeholders within a company. This paper examines how four factors (country of origin and the espoused national cultures of masculinity, collectivism and uncertainty avoidance) influence the level of responsibility toward three stakeholders at different levels of hierarchy in an organization. Design/methodology/approach Using a case-based approach, this study collects data from 432 accounting students from two different countries. Using regression analysis on the pooled data, this paper provides evidence on how accounting students would behave when facing a whistleblowing situation involving their immediate supervisor. Findings This study finds that country of origin and espoused national cultural values influence the individual’s decision regarding whom to blow the whistle. Originality/value The study has improved upon the methodological deficiencies of previous studies that rely on Hofstede’s (1980) cultural values in that the paper focuses on the espoused national culture at the individual level.