Implications of Web assurance services on e-commerce

Schlief Department of Accounting, Stephen F. Austin State University, 75962-3004, Nacogdoches, TX, USA; College Station, TX, USA; Department of Accounting, Texas A&M University; College Station, 77843-4353, TX, USA
Accounting Forum 01/2008; 32:46-61. DOI: 10.1016/j.accfor.2007.10.002

ABSTRACT The ongoing rapid growth in the popularity of the Internet is having a revolutionary impact on the way companies do business. Doing business online has become a necessity, not an option. However, some consumers are not completely comfortable using the Internet for transacting business because of concerns regarding security of their transactions. For these situations, consumer trust and confidence can be enhanced by a Web assurance service such as AICPA Trust Services. Building on prior studies, the study provides comprehensive information on current reporting requirements, differences among Web assurance services, and results of a recent consumer survey to obtain perceptions of Web assurance services. The theoretical foundation of the current study is based on the Assurance Gaps Model [Burke, K. G., Kovar, S. E., & Prenshaw, P. J. (2004). Unraveling the Expectations Gap: An Assurance Gaps Model and illustrative application. Advances in Accounting Behavioral Research, 7, 169–193]. E-business consumers (users of Web assurance services) can be dichotomized into older consumers and younger consumers, who have different expectations based on information asymmetries. Findings indicate that consumers value Web Assurance services, but younger consumers place greater value on these services than older consumers.

  • Source
    [Show abstract] [Hide abstract]
    ABSTRACT: Real-time Telecommunication Software (RTS) has had a major beneficial impact on a variety of professional organi- zations within the business, academic, and government arenas. In addition to the direct benefits of increased profit, higher productivity, and reduced expenses, there are also indirect benefits—such as environmental benefits realized by reducing pol- lution that results from physical travel (i.e., by car, airplane, etc.), as well as the pollution from maintaining the travel infra- structure (i.e., roads, railways, etc.). From a human-focused benefit perspective, contrary to those who view telecommunica- tion as being a less personal communication method, when compared to face-to-face conversations, literature in the area of communication theory reveals that online interaction is capable of successfully fostering social support in the forms of under- standing, reassurance, and advice. The importance of RTS security cannot be overstated; if a system is not secure, it exposes the organization to possible legal prosecution under the numerous current privacy laws, as well as possibly endangering an organization's competitive advantage. The RTS selection framework presented can be employed to select proper RTS for organizations. The framework can be viewed as having three levels: a conceptual level, a strategic level, and an operational level. The framework must have a flexible capacity to accommodate the communication variety among organizations, but it also needs a firm capacity to give the framework the necessary structure. The stated strategic parameters give the framework a firm capacity, yet these can be customized by an individual organization, as well as the operational elements used to gather necessary information, if it is necessary to fit the individual organization's needs. Important considerations are discussed re- garding the proper utilization of the RTS selection framework within the business, academic, and government arenas, with the objective of ensuring organizational viability.
  • Source
    [Show abstract] [Hide abstract]
    ABSTRACT: The increasing diffusion of electronic commerce (eCommerce) services is a great opportunity for visually-disabled people, provided that accessible and usable interactive environments are available. Usually e-Commerce sites have complex layouts crowded with elements and are difficult to navigate via screen reader. Another crucial issue concerns consumer trust in security of on-line transactions. In this paper we investigate the interaction of blind users with eBay, a popular eCommerce website, with specific focus on accessibility and usability of secure transactions when navigating via screen reader.
  • Source

Full-text (2 Sources)

Available from
Jun 3, 2014