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Using Technology Acceptance Theory to Model Individual Differences in Tax Software Use

This paper explores how performance and effort expectations, social influences, privacy concerns, and risk affect individual intention to use tax preparation software. We contribute to the extensive technology acceptance literature in three ways. First, we examine the Unified Theory of Acceptance and Use of Technology model in the novel context of individual tax preparation software choice and confirm the theory’s validity outside the “traditional” environment of business organizations. Second, we investigate whether technology acceptance is different for “experts” compared to “novices” in the complex domain of the U.S. tax law. Third, we include constructs related to privacy and risk and test this extension of the technology acceptance model. Results indicate dissimilarities between the two groups and suggest the technology acceptance model may not be equally applicable to “professionals” and “novices.”