Abstract
When changes are instigated, all employees get affected. As a result, resistance to change often
occurs. However, after a decade of implementation, Integrated Tax System (ITS)- a new online
system at Inland Revenue Department (IRD) under Ministry of Finance, would have been fairly
accepted by employees. Hence, the purpose of the study is to identify the factors and the causal
relationships that influence employees‟ behaviors of using ITS. A modified TAM was
introduced and tested empirically by using primary data. A detailed questionnaire with a total of
201 (about 25% of total) respondents was taken into consideration during data collection.
Structural Equation Modelling (SEM) using Amos21 was executed as an analytical tool. As a
result, most of the hypotheses were statistically significant except third and fourth ones. The
findings show that ease of use may not have a positive effect on usefulness and behavioral
intention. The findings of this research could provide a guideline for future implementations of
online systems in other institutions and other similar developing countries like Nepal who are still
struggling in terms of proper implementation of digital government
Devid Kumar Basyal, Jin-Wan Seo. (2017) Employees’ Resistance to Change and Technology Acceptance in Nepal, South Asian Studies, Volume 32, Issue 2.
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