Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 206

Full Length Research Paper

Information collection concern, procedural justice, and intention to use online tax software: A process model

Xiaoyan Chu
  • Xiaoyan Chu
  • Department of Accounting and Finance, College of Business Administration, Nicholls State University, United States.
  • Google Scholar
Xun Li
  • Xun Li
  • Department of Management and Marketing, College of Business Administration, Nicholls State University, United States.
  • Google Scholar
Jeffrey J. Haynie
  • Jeffrey J. Haynie
  • Department of Management, College of Business Administration, Louisiana Tech University, United States.
  • Google Scholar
Yu Zhang
  • Yu Zhang
  • Department of Accounting, School of Business, Mount St. Joseph University, United States.
  • Google Scholar


  •  Received: 27 July 2022
  •  Accepted: 28 September 2022
  •  Published: 31 October 2022

Abstract

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.

 

Key words: Information collection concern, procedural justice, intention to use online tax software.