The effect of online service quality factors on internet usage

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 measure