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The purpose of this study is to validate an integrated model of e-filing continuance usage. The model has its theoretical basis in the expectancy confirmation theory and the DeLone and McLean's IS Success model. The model is extended to include two additional constructs relevant to e-filing continuance usage: perceived risks and habit. The model is tested using data collected from a sample of 645 e-filing users in Mauritius. Structural equation modeling was used to test the hypotheses. Findings suggest that citizens' continuance usage intention of e-filing is influenced by system quality, user satisfaction and habit. User satisfaction had the strongest impact on e-filing continuance usage intention. This study makes a valuable contribution to knowledge through the extension and validation of the ECM and IS Success model to explore salient factors affecting e-filing continuance usage intention. The practical implications of the findings for tax collection agencies are discussed.
Veeramootoo et al. (Thu,) studied this question.
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