How to cite this paper
Hannoon, A. (2019). Assessing the role of factors affecting the adoption of VAT-compliant accounting systems.Management Science Letters , 9(9), 1439-1450.
Refrences
Abdul-Jabbar, H., & Pope, J. (2008). Exploring the Relationship between Tax Compliance Costs and
Compliance Issues in Malaysia. Journal of Applied Law and Policy.
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision
Processes, 50(2), 179–211.
Ajzen, I., & Fishbein, M. (1980). A Theory of Reasoned Action. Understanding attitudes and predicting
social behavior (Vol. 1). https://doi.org/Z
Akter, S., D’Ambra, J., & Ray, P. (2011). An evaluation of PLS based complex models: The roles of
power analysis, predictive relevance and GoF index. In Proceedings of the Seventeenth Americas
Conference on Information Systems, Detroit, Michigan August 4th-7th. (pp. 1–7).
Alatailat, M., Elrehail, H., & Emeagwali, O. L. (2019). High performance work practices, organizational
performance and strategic thinking. International Journal of Organizational Analysis.
https://doi.org/10.1108/IJOA-10-2017-1260
Aljarrah, E., Elrehail, H., & Aababneh, B. (2016). E-voting in Jordan: Assessing readiness and developing a system. Computers in Human Behavior, 63, 860-867.
Alnajdawi, S., Emeagwali, O. L., & Elrehail, H. (2017). The Interplay among Green Human Resource
Practices, Organization Citizenship Behavior for Environment and Sustainable Corporate
Performance: Evidence from Jordan. Journal of Environmental Accounting and Management, 5(3),
169–182.
Alsaad, A., Mohamad, R., & Ismail, N. A. (2017). The moderating role of trust in business to business
electronic commerce (B2B EC) adoption. Computers in Human Behavior, 68, 157–169.
Alsaad, A., Mohamad, R., Taamneh, A., & Ismail, N. A. (2018). What drives global B2B e-commerce
usage: an analysis of the effect of the complexity of trading system and competition pressure. Technology Analysis & Strategic Management, 30(8), 980-992.
Alzghoul, A., Elrehail, H., Emeagwali, O. L., & AlShboul, M. K. (2018). Knowledge management,
workplace climate, creativity and performance. Journal of Workplace Learning, 30(8), 592–612.
Amoako-Gyampah, K., & Salam, A. F. (2004). An extension of the technology acceptance model in an
ERP implementation environment. Information & management, 41(6), 731-745.
Awa, H. O., Ojiabo, O. U., & Emecheta, B. C. (2015). Integrating TAM, TPB and TOE frameworks and
expanding their characteristic constructs for e-commerce adoption by SMEs. Journal of Science and
Technology Policy Management, 6(1), 76–94.
A. Hannoon / Management Science Letters 9 (2019) 1447
Azam, M. S. (2015). Diffusion of ICT and SME performance. Advances in Business Marketing and
Purchasing, 23A, 7–290.
Azmi, A., Sapiei, N. S., Mustapha, M. Z., & Abdullah, M. (2016). SMEs’ tax compliance costs and IT
adoption: the case of a value-added tax. International Journal of Accounting Information Systems, 23,
1–13.
Becker, J.-M., Klein, K., & Wetzels, M. (2012). Hierarchical Latent Variable Models in PLS-SEM:
Guidelines for Using Reflective-Formative Type Models. Long Range Planning, 45(5–6), 359–394.
Calisir, F., Gumussoy, C. A., & Bayram, A. (2009). Predicting the behavioral intention to use enterprise
resource planning systems: An exploratory extension of the technology acceptance model.
Management Research News, 32(7), 597–613.
Charles M. Judd, Eliot R. Smith, & Louise H. Kidder. (1991). Research methods in social relations (6th
ed.). Holt, Rinehartand Winston, Inc.: Fort Worth, TX. Retrieved from
https://trove.nla.gov.au/work/6988675
Chen, L. D., & Tan, J. (2004). Technology Adaptation in E-commerce:: Key Determinants of Virtual
Stores Acceptance. European Management Journal, 22(1), 74-86.
Compeau, D. R., & Higgins, C. A. (1995a). Application of social cognitive theory to training for
computer skills. Information Systems Research, 6(2), 118–143.
Compeau, D. R., & Higgins, C. A. (1995b). Computer Self-Efficacy: Development of a Measure and
Initial Test. MIS Quarterly, 19(2), 189.
Hwang, D., & Min, H. (2015). Identifying the drivers of enterprise resource planning and assessing its
impacts on supply chain performances. Industrial Management & Data Systems, 115(3), 541-569.
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989a). User acceptance of computer technology: a
comparison of two theoretical models. Management Science, 35(8), 982–1003.
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989b). User Acceptance of Computer Technology: A
Comparison of Two Theoretical Models. Management Science, 35(8), 982–1003.
Dishaw, M. T., & Strong, D. M. (1999). Extending the technology acceptance model with tasktechnology fit constructs. Information and Management, 36(1), 9–21.
Egger, P., & Raff, H. (2015). Tax rate and tax base competition for foreign direct investment.
International Tax and Public Finance, 22(5), 777–810.
Eichfelder, S., & Schorn, M. (2012). Tax Compliance Costs: A Business-Administration Perspective.
FinanzArchiv: Public Finance Analysis, 68(2), 191–230.
Elrehail, H. (2018). The relationship among leadership, innovation and knowledge sharing: A guidance
for analysis. Data in Brief, 19, 128-133.
Elrehail, H., Emeagwali, O. L., Alsaad, A., & Alzghoul, A. (2018). The impact of Transformational and
Authentic leadership on innovation in higher education: The contingent role of knowledge sharing.
Telematics and Informatics, 35(1), 55–67.
Evans, C., Ritchie, K., Tran-Nam, B., & Walpole, M. (1996). A report into the incremental costs of
taxpayer compliance. Commonwealth Information Services, Canberra, Australia.
Farrar, D. E., & Glauber, R. R. (2006). Multicollinearity in Regression Analysis: The Problem Revisited.
The Review of Economics and Statistics, 49(1), 92.
Fornell, C., & Larcker, D. F. (1981). Structural Equation Models with Unobservable Variables and
Measurement Error: Algebra and Statistics. Journal of Marketing Research, 18(3), 382.
Fusilier, M., & Durlabhji, S. (2005). An exploration of student internet use in India: the technology
acceptance model and the theory of planned behaviour. Campus-Wide Information Systems, 22(4),
233–246.
Gangwar, H., Date, H., & Ramaswamy, R. (2015a). Understanding determinants of cloud computing
adoption using an integrated TAM-TOE model. Journal of Enterprise Information Management,
28(1), 107–130.
Gangwar, H., Date, H., & Ramaswamy, R. (2015b). Understanding determinants of cloud computing
adoption using an integrated TAM-TOE model. Journal of Enterprise Information Management,
28(1), 107–130.
Compliance Issues in Malaysia. Journal of Applied Law and Policy.
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision
Processes, 50(2), 179–211.
Ajzen, I., & Fishbein, M. (1980). A Theory of Reasoned Action. Understanding attitudes and predicting
social behavior (Vol. 1). https://doi.org/Z
Akter, S., D’Ambra, J., & Ray, P. (2011). An evaluation of PLS based complex models: The roles of
power analysis, predictive relevance and GoF index. In Proceedings of the Seventeenth Americas
Conference on Information Systems, Detroit, Michigan August 4th-7th. (pp. 1–7).
Alatailat, M., Elrehail, H., & Emeagwali, O. L. (2019). High performance work practices, organizational
performance and strategic thinking. International Journal of Organizational Analysis.
https://doi.org/10.1108/IJOA-10-2017-1260
Aljarrah, E., Elrehail, H., & Aababneh, B. (2016). E-voting in Jordan: Assessing readiness and developing a system. Computers in Human Behavior, 63, 860-867.
Alnajdawi, S., Emeagwali, O. L., & Elrehail, H. (2017). The Interplay among Green Human Resource
Practices, Organization Citizenship Behavior for Environment and Sustainable Corporate
Performance: Evidence from Jordan. Journal of Environmental Accounting and Management, 5(3),
169–182.
Alsaad, A., Mohamad, R., & Ismail, N. A. (2017). The moderating role of trust in business to business
electronic commerce (B2B EC) adoption. Computers in Human Behavior, 68, 157–169.
Alsaad, A., Mohamad, R., Taamneh, A., & Ismail, N. A. (2018). What drives global B2B e-commerce
usage: an analysis of the effect of the complexity of trading system and competition pressure. Technology Analysis & Strategic Management, 30(8), 980-992.
Alzghoul, A., Elrehail, H., Emeagwali, O. L., & AlShboul, M. K. (2018). Knowledge management,
workplace climate, creativity and performance. Journal of Workplace Learning, 30(8), 592–612.
Amoako-Gyampah, K., & Salam, A. F. (2004). An extension of the technology acceptance model in an
ERP implementation environment. Information & management, 41(6), 731-745.
Awa, H. O., Ojiabo, O. U., & Emecheta, B. C. (2015). Integrating TAM, TPB and TOE frameworks and
expanding their characteristic constructs for e-commerce adoption by SMEs. Journal of Science and
Technology Policy Management, 6(1), 76–94.
A. Hannoon / Management Science Letters 9 (2019) 1447
Azam, M. S. (2015). Diffusion of ICT and SME performance. Advances in Business Marketing and
Purchasing, 23A, 7–290.
Azmi, A., Sapiei, N. S., Mustapha, M. Z., & Abdullah, M. (2016). SMEs’ tax compliance costs and IT
adoption: the case of a value-added tax. International Journal of Accounting Information Systems, 23,
1–13.
Becker, J.-M., Klein, K., & Wetzels, M. (2012). Hierarchical Latent Variable Models in PLS-SEM:
Guidelines for Using Reflective-Formative Type Models. Long Range Planning, 45(5–6), 359–394.
Calisir, F., Gumussoy, C. A., & Bayram, A. (2009). Predicting the behavioral intention to use enterprise
resource planning systems: An exploratory extension of the technology acceptance model.
Management Research News, 32(7), 597–613.
Charles M. Judd, Eliot R. Smith, & Louise H. Kidder. (1991). Research methods in social relations (6th
ed.). Holt, Rinehartand Winston, Inc.: Fort Worth, TX. Retrieved from
https://trove.nla.gov.au/work/6988675
Chen, L. D., & Tan, J. (2004). Technology Adaptation in E-commerce:: Key Determinants of Virtual
Stores Acceptance. European Management Journal, 22(1), 74-86.
Compeau, D. R., & Higgins, C. A. (1995a). Application of social cognitive theory to training for
computer skills. Information Systems Research, 6(2), 118–143.
Compeau, D. R., & Higgins, C. A. (1995b). Computer Self-Efficacy: Development of a Measure and
Initial Test. MIS Quarterly, 19(2), 189.
Hwang, D., & Min, H. (2015). Identifying the drivers of enterprise resource planning and assessing its
impacts on supply chain performances. Industrial Management & Data Systems, 115(3), 541-569.
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989a). User acceptance of computer technology: a
comparison of two theoretical models. Management Science, 35(8), 982–1003.
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989b). User Acceptance of Computer Technology: A
Comparison of Two Theoretical Models. Management Science, 35(8), 982–1003.
Dishaw, M. T., & Strong, D. M. (1999). Extending the technology acceptance model with tasktechnology fit constructs. Information and Management, 36(1), 9–21.
Egger, P., & Raff, H. (2015). Tax rate and tax base competition for foreign direct investment.
International Tax and Public Finance, 22(5), 777–810.
Eichfelder, S., & Schorn, M. (2012). Tax Compliance Costs: A Business-Administration Perspective.
FinanzArchiv: Public Finance Analysis, 68(2), 191–230.
Elrehail, H. (2018). The relationship among leadership, innovation and knowledge sharing: A guidance
for analysis. Data in Brief, 19, 128-133.
Elrehail, H., Emeagwali, O. L., Alsaad, A., & Alzghoul, A. (2018). The impact of Transformational and
Authentic leadership on innovation in higher education: The contingent role of knowledge sharing.
Telematics and Informatics, 35(1), 55–67.
Evans, C., Ritchie, K., Tran-Nam, B., & Walpole, M. (1996). A report into the incremental costs of
taxpayer compliance. Commonwealth Information Services, Canberra, Australia.
Farrar, D. E., & Glauber, R. R. (2006). Multicollinearity in Regression Analysis: The Problem Revisited.
The Review of Economics and Statistics, 49(1), 92.
Fornell, C., & Larcker, D. F. (1981). Structural Equation Models with Unobservable Variables and
Measurement Error: Algebra and Statistics. Journal of Marketing Research, 18(3), 382.
Fusilier, M., & Durlabhji, S. (2005). An exploration of student internet use in India: the technology
acceptance model and the theory of planned behaviour. Campus-Wide Information Systems, 22(4),
233–246.
Gangwar, H., Date, H., & Ramaswamy, R. (2015a). Understanding determinants of cloud computing
adoption using an integrated TAM-TOE model. Journal of Enterprise Information Management,
28(1), 107–130.
Gangwar, H., Date, H., & Ramaswamy, R. (2015b). Understanding determinants of cloud computing
adoption using an integrated TAM-TOE model. Journal of Enterprise Information Management,
28(1), 107–130.