220 2019, XXII, 3
In o ma ion Managemen
DOI: 10.15240/ ul/001/2019-3-014
In oduc ion
One o he ac o s de e mining he cu en and
u u e social and economic ad ance is he le el
o socie y’s digi isa ion, which is applicable o
each sphe e o human li e (Ejdys & Halicka,
2018; Polak-Sopinska & Wisniewski, 2009).
This le el is measu ed by he scale and
scope o he phenomenon, i.e. subjec i e,
geog aphical dynamics o change and he
scale o e ec s caused (Chodakowska &
Naza ko, 2017). Digi alisa ion p ocesses ga e
ise o a new ype o socie y e e ed o as he
in o ma ion socie y. E-go e nmen is one o
he a eas o ICT applica ion in he in o ma ion
socie y. The e m e-go e nmen , i.e. elec onic
public adminis a ion, e e s o a sys em
(o ganisa ional and legal, ins i u ional, and IT)
which enables o deal wi h adminis a i e
ma e s by elec onic means. Acco ding o
he de ini ion p oposed by he Eu opean
Commission, e-go e nmen is he use o ICT
ools and sys ems o p o ide be e public
se ices o ci izens and businesses (Digi al
Single Ma ke : Glossa y).
The le el o digi alisa ion o public sec o
se ices ( he de elopmen o e-go e nmen
se ices) in Poland is lagging behind highly
de eloped coun ies. In he anking o he le el
o digi al public se ices, Poland holds he 14 h
place wi h he indica o o 10.5%, which is 0.4
pe cen age poin s below he a e age o he
EU-28 (10.9%) (Digi al Single Ma ke . Digi al
Economy & Socie y). Acco ding o Eu os a ,
he digi al in e ac ion be ween Poles and public
ins i u ions is e y weak. The pe cen age
sha e o ci izens digi ally in e ac ing wi h
public ins i u ions amoun s o 30%, which is
low compa ed o he Scandina ian coun ies,
namely, Denma k wi h 88%, No way wi h 85%,
and Finland wi h 82% (Digi al Economy and
Socie y Da abase, 2016). Acco ding o he scope
o he use o elec onic public adminis a ion
se ices, Poland’s indica o s a e much lowe
han he EU a e age. Fo example, he a e age
EU indica o o he downloading o o ms by
ci izens is 41.0%, submission o comple ed
o ms – 42.0%, and ob aining in o ma ion om
websi es – 55.0%. Scandina ian coun ies a e
undoub edly leade s in he use o e-go e nmen
se ices. Fo example, he numbe o ci izens
who send o ms elec onically amoun s o
68.0% in Es onia, 62.0% in No way, and 60.0%
in Finland. Acco ding o he UN epo , he
E-Go e nmen De elopmen Index (EGDI)
classi ies Poland as 36 h ou o su eyed 191
coun ies, ha ing he EGDI index o 0.7211. The
leade in he anking is he Uni ed Kingdom wi h
he EGDI index o 0.9193 (see Uni ed Na ions
E-Go e nmen Su ey 2016). In he ligh o he
unsa is ac o y implemen a ion o e-go e nmen
solu ions, he sea ch o easons explaining he
cu en s a e o a ai s is jus i ied.
Success ul implemen a ion o e-go e nmen
solu ions depends on echnological,
o ganisa ional, human, economic, social and
cul u al ac o s (Kuma e al., 2007; Sha ee e al.,
2011). Social ac o s include us in e-go e nmen .
T us plays an impo an ole in economic and
echnological exchanges (Reie sen, 2017) and
de e mines how echnologies a e assessed by
di e en s akeholde s (Naza ko, 2017). T us in
e-go e nmen should be unde s ood as us
in echnological solu ions mainly in he ield
o ICT o e ed by public adminis a i e bodies.
The issue o building us in p ojec s ela ed o
e-go e nmen has been ecognised by many
esea che s as one o he key success ac o s.
The lack o us is pe cei ed as a undamen al
ba ie o he implemen a ion o e-go e nmen
solu ions, mainly om he pe spec i e o use s
(Wa ken in e al., 2002; Ca e & Wee akkody,
2008; Sha ee e al., 2011; Mellouli e al., 2016).
E en hough e-go e nmen solu ions a e o en
cha ac e ised by a high le el o anspa ency
THE ROLE OF PERCEIVED RISk
AND SECURITY LEVEL IN BUILDING TRUST
IN E-GOVERNMENT SOLUTIONS
Joanna Ejdys, Romualdas Gine icius, Zol an Rozsa,
Ka a ina Janosko a
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In o ma ion Managemen
and de e mine a le el o inno a i eness o
se ices p o ided by he adminis a ion, many
people a e s ill suspicious o ICT solu ions
(Colesca, 2009). T us in e-go e nmen se ices
becomes pa icula ly impo an due o he lack o
di ec ( ace- o- ace) con ac be ween in e ac ing
pa ies (Wisniewski & Polak-Sopinska, 2009).
This con ex makes i ela i ely easy o lose
us in e-go e nmen and a he di icul o
egain i ollowing acciden s (Kim e al., 2008;
Benlian & Hess, 2011; Hole, 2016). The public’s
us in e-go e nmen is cha ac e ised by he
impe sonal na u e o In e ne ela ionships, he
ex ensi e use o echnology and he unce ain y
and isks associa ed wi h open access o ICT
in as uc u e (AlAwadhi & Mo is, 2008).
Knowledge o he easons why use s us
o dis us he se ices o e ed by e-go e nmen
is a key o building s able us (Hole, 2016).
In many coun ies, ci izens s ill do no us
he se ices p o ided by e-go e nmen , which
ha ms u he echnology adop ion. Acco ding
o Alzah ani e al. (2017), he e is s ill a need
o esea ch o ill he exis ing gap in he a ea o
he ac o s de e mining us in e-go e nmen .
The li e a u e e iew showed ha among many
ac o s de e mining us in e-go e nmen , he
mos impo an e lec he le el o secu i y and
isk pe cei ed by use s. Au ho s add essing
he issue o e-go e nmen adop ion indica e
ha us , secu i y and anspa ency a e he
main ac o s o accep ance o such solu ions
(Colesca, 2009).
The iden i ied esea ch gap is ela ed o
he lack o knowledge ega ding he ela i ely
low le el o implemen a ion and adop ion
o e-go e nmen solu ions in Poland. The
scien i ic aim o he pape is o de e mine he
ex en , o which he use -pe cei ed isk and
secu i y o e-go e nmen se ices de e mine
he le el o us in echnology and in luence
u u e in en ions o e-go e nmen adop ion.
The emainde o he a icle consis s o
he ollowing sec ions: Sec ion 2 e iews
he li e a u e on he issues ela ing o us
in e-go e nmen solu ions. Also, i p esen s
an o e iew o cons uc s de e mining us
in e-go e nmen , indica ing ha isk and
pe cei ed secu i y a e an impo an elemen in
mos heo e ical models o us and echnology
adop ion. Resul s o he li e a u e e iew se ed
as a basis o he o mula ion o hypo heses and
he heo e ical model p esen ed in Sec ion 3.
Sec ion 4 desc ibes he me hodology. Resul s
a e desc ibed in Sec ion 5. Finally, Sec ion 6
summa ises he indings and, he conclusions
b ie ly explain he limi a ions o he esea ch
and implica ions o u u e esea ch e o s.
1. De e minan s o T us
in E-Go e nmen Technology
– A Li e a u e Re iew
The cu en and u u e de elopmen o
echnology depends on wo undamen al
ac o s: he le el o echnological knowledge
and he adop ion o echnology by socie y
(Naza ko e al., 2017; Radziszewski e al.,
2016). The au ho s o he book Technoli e
2035: How Will Technology Change ou
Fu u e cap u e he p ocess o new echnology
adop ion h ough he p ism o he Di usion o
Inno a ions heo y (DOI) (Hil unen & Hil unen,
2015). Many heo e ical models ha e been
de eloped o explain he p ocesses in ol ed
in he accep ance o he echnology. The
mos popula models a e he Technology
Accep ance Model (TAM), he Uni ied Theo y o
Accep ance and Use o Technology (UTAUT),
and he D&M IT Success model. The model
de eloped by Da is used he p inciples o
Theo y o Reasoned Ac ion (TRA) de eloped
by Ajzen and Fishbein, which explained human
beha iou (Ajzen & Fishbein, 1980). Finally,
Da is and Venka esh assumed ha wo basic
ac o s in luence he a i udes owa ds he use
o he sys em: ease o use and use ulness o
he sys em/ echnology (Venka esh & Da is,
1996). The echnology accep ance model,
o iginally known as he TAM, has been modi ied
as TAM2 and TAM3 (Venka esh & Da is,
2000; Venka esh & Bala, 2008). T us is one
o he impo an ac o s de e mining he le el
o echnology accep ance, o en e lec ed in
heo e ical models. T us is seen as one o he
success ac o s ensu ing an e ec i e adop ion
o echnologies (Lippe & Da is, 2006). T us
has pa icula impo ance unde condi ions o
unce ain y, he unp edic abili y o de elopmen
and inc easing human dependence on
echnology. T us is also an impo an way
o educing isk and unce ain ies ela ed o
he adop ion o echnology (Kim e al., 2008;
Pa lou, 2003; He nández-O ega, 2011).
The li e a u e e iew and de ini ions by o he
au ho s ga e ise o he ollowing de ini ion o
echnology us : us is he esul o expec ed
o expe ienced cha ac e is ics o he echnology
and en i onmen al ac o s, an inclina ion o
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In o ma ion Managemen
he echnology use o ely on he echnology
in a si ua ion o po en ial isks associa ed
wi h i s use, de e mining he in en ions o he
u u e use o he echnology. As a measu ing
cons uc , us is an objec o in e es om
he pe spec i e o an eceden s o echnology
us , measu emen scales o echnology
us , and he p ocess o in luence o us on
o he cons uc s in echnology accep ance
models. Resea ch on he ac o s de e mining
echnology us ocuses on a emp s o classi y
hem in o echnological, social, economic and
ins i u ional ac o s. Mos o he s udies on
he inclusion o us a iables in echnology
accep ance models e e o he s udy o us ,
as a de e minan o pe cei ed use ulness on
he one hand and, on he o he hand, as a ac o
dependen on pe cei ed ease o use. A he
same ime, us is analysed as a de e minan
o beha iou al in en ion and a i ude owa ds
using echnology (Ge en e al., 2003; Lean e
al., 2009). F om a b oade pe spec i e, he
objec o in e es o esea che s a e he ac o s
de e mining he us in echnology, bu also he
in luence o us on he esul s ela ed o he
use o echnology.
Resea ch on us as a de e minan ocuses
mainly on wo a eas: (i) s udy o he ac o s ha
shape ini ial us in echnology o o e come
he isks and unce ain ies associa ed wi h
he adop ion o new echnologies (Wang
& Benbasa , 2005) and (ii) s udy o us
as a de e minan o he con inued use o
echnology om he pe spec i e o echnology
use s (Li e al., 2008).
T us esea ch is o en con ex ual and
echnology-speci ic. Resea che s ocusing on
he opic o us examine a ious echnologies,
such as e-comme ce (Shiau & Dwi edi, 2013),
m-comme ce, elec onic banking and elec onic
paymen sys ems (He nández-O ega, 2011),
na ional iden i ica ion sys ems (Li e al., 2008),
heal h in o ma ion sys ems (Lemi e e al., 2008),
in o ma ion sys ems in logis ics (Tung, 2008;
Salam, 2017), in o ma ion sys ems (Lai, 2011),
e-go e nmen (Myeong e al., 2014), e- icke ing
(Lee e al., 2010), online communica ion
(Lank on & McKnigh , 2011) elec onic in oicing
sys ems (He nández-O ega, 2011), so wa e
o elec onic ax e u ns (Chen, 2015),
elec onic heal h sys ems (Söde s öm, 2016),
biosenso s (Mazey, 2017), and d i e less ca s
(Kau & Rampe sad, 2018). E-go e nmen
solu ions a e also among he echnologies
in es iga ed by esea ch on us (Alzah ani e
al., 2017), in which esea ches y o explain
he de e minan s o echnology adop ion. The
pe spec i e o us emphasises he impo ance
o os e ing and de eloping ci izen us o
success ul e-go e nmen accep ance and
adop ion (Colesca, 2009).
The au ho s o he Uni ed Na ions
E-Go e nmen Su ey 2016 on “E-Go e nmen
in Suppo o Sus ainable De elopmen ”
indica ed ha he de elopmen o e-go e nmen
se ices equi ed he c ea ion o an en i onmen
o us , also ela ing o public ins i u ions and
he go e nmen , and no only o echnological
solu ions (Uni ed Na ions E-Go e nmen
Su ey, 2016). T us in echnology seems
o be pa icula ly impo an in an unce ain
en i onmen , which includes he In e ne and
all echnologies using he In e ne , whe e he e
a e no o mal ules and cus oms o ag eemen s
(Veselý & Dohnal, 2006; McKnigh e al., 2002).
The esul s o he Belanche, Casaló and
Fla ián (2012) s udies con i m ha us
has a di ec impac on use a i udes and
consequen ly on he in en ions o he u u e
use o e-go e nmen se ices. Ca e and
Bélange (2008) analysed he impac o us in
he In e ne and ins i u ions, which de e mine
he willingness o use e-go e nmen se ices
in he u u e. Liu and Zhou (2010) claimed ha
o he success ul adop ion o e-go e nmen ,
es ablishmen o ci izen us is an absolu e
necessi y. Simila esea ch was ca ied ou by
Ku ala e al. (2017) who conside ed a iables
such as us in he In e ne and us in
adminis a ion in hei esea ch on he p ocess
o adop ion o e-go e nmen . A li e a u e
e iew ca ied ou by Alzah ani e al. (2017)
iden i ied ou g oups o ac o s de e mining
us in e-go e nmen echnologies: echnical,
ins i u ional, isk ac o s and hose e lec ing
he indi idual cha ac e is ics o use s. Sha ee
and o he s de eloped hei own E-Go e nmen
Adop ion Model (GAM), indica ing ha he
exis ing models, based Di usion o Inno a ions
and he Theo y o Planned Beha iou do no
conside he speci ici y o e-go e nmen . In he
adop ion model used by he au ho s, one o he
analysed cons uc s was us . Th ee ac o s
ha de e mine us in e-go e nmen , namely,
unce ain y, secu i y and p i acy, showed
a posi i e ela ionship be ween us and
adop ion o e-go e nmen solu ions (Sha ee
e al., 2011). Some s udies ha e included
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In o ma ion Managemen
us as an elemen o adop ion models, such
as he Technology Accep ance Model and he
Di usion o Inno a ions heo y (Ge en, 2002;
Pa lou, 2003; Wa ken in e al., 2002), bu ew
o hem ha e ocused on he implica ions o
us on e-go e nmen adop ion.
T us as an abs ac concep e lec s he
complex ange o ela ionships be ween he
ac o s ha de e mine us . Ranawee a e al.
(2016), analysing he ac o s shaping us in
e-go e nmen , poin ed ou he ollowing i e
g oups o ac o s: us in public ins i u ions
and he In e ne , ensu ing secu i y, ensu ing
p i acy, isks and unce ain ies, and quali y o
in o ma ion. The ou pu a iable was he cu en
and u u e use o e-go e nmen se ices by use s
(Ranawee a e al., 2016). The e-go e nmen
adop ion model de eloped by Ho s e al.
(2007) conside ed se e al a iables, including
isk, use conce ns (anxie y), con ollabili y,
subjec i e s anda ds, and he use us and
expe ience wi h elec onic se ices in gene al.
Vou inio i (2013) included h ee ca ego ies o
us in he e-go e nmen accep ance model,
namely us in he In e ne , us in ins i u ions,
and us in he e-go e nmen se ices p o ided
o he public, analysing hei ela ionship wi h
in en ions o use e-go e nmen (Ho s e
al., 2007). Alzah ani e al. (2017) ca ied ou
a sys ema ic and c i ical e iew o ou g oups
o ac o s ha de e mine us in e-go e nmen ,
such as ci izen aspec s, echnology, go e nmen
agencies and isk ac o s. Alzah ani e al. (2017)
claimed ha isk is a signi ican ac o ha
impac s he us o ci izens in e-go e nmen .
Technological isks, such as secu i y and p i acy,
as well as pe o mance isk, a e conside ed
impo an ac o s ha ha e an impac on us in
e-go e nmen .
The issue o us in e-go e nmen is also
ecognised by ins i u ions ca ying ou esea ch
wi hin he amewo k o he Eu opean Union’s
public s a is ics (EUROSTAT). One o he
a eas o esea ch on he use o e-go e nmen
is he ecogni ion o he easons o he ailu e
o submi comple e (comple ed) elec onic
o ms. Among he easons o he phenomenon
su eyed, esponden s men ioned ea s
ela ed o ensu ing p o ec ion and secu i y o
hei pe sonal da a, p oblems wi h elec onic
signa u e, lack o knowledge and au hen ica ion
o documen s, ou sou cing o hese ac i i ies
by o he s (accoun an s, amily membe s,
ad iso s), lack o knowledge and skills, inabili y
o ecei e an immedia e answe , g ea e us
in he pe sonal submission o he documen
and needs o pe sonal mee ings wi h o ice s
(Digi al Public Se ices, 2016).
Li e a u e s udies con i med he exis ing
esea ch in e es in ac o s ha de e mine
us in e-go e nmen . The adop ion o an
e-go e nmen solu ion will depend on he
a i udes o use s, which can be shaped in
ad ance. Among many ac o s de e mining
us in e-go e nmen , he le el o secu i y and
he isk pe cei ed by use s ela ed o he use
o echnology a e indica ed as impo an ac o s
which de e mine us in echnology and u u e
in en ion o echnology use as well.
Iden i ied heo e ical and p ac ical p oblems
pose he ollowing esea ch ques ions: How
pe cei ed isk and secu i y de e mine he us
o he Polish socie y owa d e-go e nmen
and u u e adop ion o e-go e nmen ? In his
con ex , he au ho s concen a ed on he
ela ionships among us in echnology, he
le el o secu i y, and he isk pe cei ed o build
a heo e ical esea ch model.
2. Resea ch Model and Hypo heses
The isk associa ed wi h he use o e-go e nmen
esul s om he ac ha he na u e o he
ela ionship be ween man and echnology is
impe sonal and i ual. When engaging in any
online ansac ion p ocess, consume s a e
igh ly ala med abou he di e en ypes o isks
ha con on hem. Because isk is di icul o
measu e objec i ely, esea che s mo e o en
ocus on use isk pe cep ions. Pe cei ed isk is
de ined as he ci izen’s subjec i e expec a ion
o su e ing a loss in pu sui o he desi ed
ou come (Wa ken in e al., 2002). The as
majo i y o esea che s ag ee ha pe cei ed
isk is a signi ican an eceden o us
(Ranawee a, 2016; Ru kauskas & S asy y ė,
2011). On he o he hand, us educes he
pe cei ed isk (Lewis & Weige , 1985). O en,
us is desc ibed as a unc ion o he deg ee
o isk in ol ed in he si ua ion (Kolle , 1988).
Risks can be pe cei ed by echnology use s
in e ms o a oided loss/ h ea s (i.e. bene i s)
o pe cei ed isks associa ed wi h he use
o he echnology. F om his pe spec i e, we
can speak o ne isk, e lec ing he di e ence
be ween a oided losses (bene i s) and
exposu e o h ea s.
Risk will always c ea e he need o us ,
and us will de e mine he willingness o ake
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In o ma ion Managemen
isks. Socie y would no ha e o accep isk i
he e we e o he unc ional al e na i es (Lewis
& Weige , 1985). T us and pe cei ed isk
a e essen ial cons uc s when unce ain y is
p esen (Luhmann, 1979; Maye e al., 1995).
The isk e lec s he use ’s eelings abou he
possibili y o losses incu ed and he expec ed
bene i s associa ed wi h he use o echnology
(Ranawee a, 2016). Acco ding o Ca e and
Bélange (2008), pe cei ed isk is a ci izen’s
subjec i e expec a ion o su e ing a loss in
pu sui o a a ou ed ou come. Resea ch
conduc ed by Ca e and Bélange , in which
au ho s assume ha highe us o he In e ne
( us in echnology) educes pe cei ed isk,
did no suppo such a hypo hesis. A he same
ime, o he au ho s con i med ha highe us
in he go e nmen educes he isk pe cei ed in
ela ion o he use o an e-go e nmen se ice
(Ca e & Bélange , 2008; Khasawneh & Abu-
Shanab, 2013). Conside ing he abo e, he
ollowing hypo hesis was o mula ed:
Hypo hesis (H1): Pe cei ed isk (PR) will
nega i ely in luence us in e-go e nmen
solu ions.
In some s udies, he e has been a link
be ween us and pe cei ed secu i y o
e-go e nmen solu ions. Acco ding o Liu and
Zhou (2010), an In e ne -based e-go e nmen
solu ion should ensu e ci izen au hen ica ion
and da a con iden iali y, e lec ing he secu i y
le el. Also, Ranawee a ag eed ha secu i y
issues should be conside ed s eng hening
he us wo hiness o e-go e nmen se ices
among people (Ranawee a, 2016). Pe cei ed
secu i y is an impo an elemen in building
us in e-go e nmen solu ions (Ve kijika &
We , 2018; Ranawee a, 2016; Ayyash e al.,
2013; Liu & Zhou, 2010). Chen highligh s
secu i y as a big issue, which needs o be
add essed (Chen, 2008). Also, He nandez-
O ega claims ha secu i y is a c i ical elemen
o us . Conside ing he impo ance o
pe cei ed secu i y in e-in oicing, He nandez-
O ega analysed i s e ec on use us and
ound ha secu i y has a high impac on us
(He nandez-O ega, 2011). Conside ing he
abo e, he au ho s o mula ed he ollowing
hypo hesis:
Hypo hesis (H2): Pe cei ed secu i y (PS)
will posi i ely in luence us in e-go e nmen
solu ions.
No mally, he isk in ol ed in an online
en i onmen is high, and his is a ba ie o
adop ion o e-se ices (Ranawee a, 2016).
Acco ding o Pa lou, pe cep ions o us
and isk a e likely o be impo an ac o s in
p edic ing he in en ion o use B2C e-comme ce
(Pa lou, 2003). Many o he au ho s main ained
ha pe cei ed isk was an impo an a iable
ha a ec ed an end-use ’s in en ion o use
digi al echnologies (Jasimuddin e al., 2017).
I seems ha pe cei ed isk should nega i ely
in luence he in en ion o use an e-go e nmen
se ice, bu esea ch conduc ed by Ca e and
Bélange (2008) ejec ed such a hypo hesis by
p o ing ha highe le els o pe cei ed isk did
no impede he in en ion o use. In a esea ch
conduc ed by Pa lou (2003), he cons uc s
o us and pe cei ed isk we e conside ed
undamen al in p edic ing B2C e-comme ce
accep ance. Also, among nine g oups o ac o s
de e mining he use o he e-go e nmen
se ices, Thuniba e al. (2011) dis inguished
pe cei ed isk. Based on he li e a u e abo e,
he au ho s p oposed he ollowing hypo hesis:
Hypo hesis (H3): Pe cei ed isk (PR) will
nega i ely in luence he u u e in en ion o use
e-go e nmen .
Many au ho s ag ee ha he use pe cep ion
o secu i y de e mines hei u u e in en ions o
use he echnology o disca d i (Joshi & Islam,
2018; Al-Thuniba , Zin, & Saha i, 2011). A lesse
eeling o secu i y con ibu es o a lowe le el
o adop ion o abandonmen o e-solu ions
(Ranawee a, 2016). Conside ing he abo e, he
au ho s o mula ed he ollowing hypo hesis:
Hypo hesis (H4): Pe cei ed secu i y (PS)
will posi i ely in luence he u u e in en ion o
use e-go e nmen .
Acco ding o he Theo y o Reasoned Ac ion
(Ajzen & Fishbein, 1980), in case o echnology
adop ion, he highe he deg ee o us in he
echnology, he highe he deg ee o he use ’s
in en ions o con inue employing i (He nandez-
O ega, 2011). T us in echnology ensu es
building s able ela ions be ween use s and
a gi en echnology, which de e mines i s u u e
use. De eloping hei model o he adop ion
ma u i y o e-go e nmen solu ions, Joshi and
Islam (2018) poin ed ou ha us was an
impo an elemen o sus ainable adop ion o
e-go e nmen solu ions. Ca e and Bélange
buil he hypo hesis ha e lec ed ela ionships
EM_3_2019.indd 224 05.09.2019 9:51:10

225
3, XXII, 2019
In o ma ion Managemen
be ween us in he In e ne and he in en ion o
use an e-go e nmen se ice. Au ho s p o ed
ha us in he In e ne posi i ely in luenced
he in en ion o use e-go e nmen (Ca e &
Bélange , 2008). Also, he esea ch conduc ed
by He nandez-O ega p o ed ha us in
echnology posi i ely in luenced he in en ions
o con inue using he echnology (He nandez-
O ega, 2011). Wee akkody e al. (2013)
con i med he p e ious conclusions ega ding
he posi i e impac o us on he adop ion
and con inued use o elec onic go e nmen
se ices. Conside ing he abo e, he au ho s
o mula ed he ollowing hypo hesis:
Hypo hesis (H5): Pe cei ed us (PT) will
posi i ely in luence he u u e in en ion o use
e-go e nmen .
Fig. 1 p esen s he concep ual model ha
e lec s links be ween all heo e ical a iables
and hypo heses.
3. Resea ch Me hodology
3.1 Da a
The conduc ed esea ch ocused on
e-Decla a ion – an elec onic echnology o
submi ing ax e u ns. This se ice and ICT
ools we e c ea ed by he Minis y o Finance o
he elec onic iling o ax e u ns. I is he mos
equen ly used e-go e nmen se ice by Polish
ci izens. In 2018, he inhabi an s o Poland illed
mo e han 11 million ax e u ns elec onically.
Resea ch da a was collec ed using
a su ey me hod. The conduc ed esea ch was
quan i a i e and allowed o e i y he accep ed
esea ch hypo heses. The p ocess o da a
collec ion was ca ied ou wi h he use o CATI
(Compu e Assis ed Web In e iew) echnique.
The su ey esponden s Polish esiden s
who had used he e-Decla a ion sys em wi hin
he las wo yea s, i.e. hey sen hei ax e u n
ia he In e ne . The esea ch p ocess was
ca ied ou by employees o he Minis y o
Finance (MF). As pa o his coope a ion, he
au ho de eloped a esea ch ques ionnai e,
which was alida ed by employees o he
Minis y o Finance. The ask o he Minis y
o Finance was o send andomly an e-mail
message wi h a link o he elec onic su ey o
axpaye s egis e ed in he MF da abase.
The s udy assumed he acquisi ion o
a ep esen a i e sample, which allowed
he esul s o be gene alised o he en i e
popula ion. The minimum sample size was
1,067, assuming a con idence le el o 0.95
(1-α) and a maximum pe missible e o o 3%
calcula ed o he gene al popula ion o abou
11 million axpaye s using he e-go e nmen
sys em. The su ey was conduc ed in May
2018. Successi e (due o he echnical
limi a ions o he mailbox) lo s o e-mails om
he dedica ed accoun [email p o ec ed].pl,
allowed o ongoing moni o ing o he s a us
o he su ey comple ion. As soon as 2,067
comple ed ques ionnai es we e ecei ed,
he e-mail dispa ch was suspended. A e he
analysis o he e u ned ques ionnai es and
he elimina ion o o ms wi h da a gaps, 1,054
comple ed ques ionnai es con aining 100% o
answe s we e selec ed.
O he 1,054 esponden s, 484 (45.9%)
we e women, and 570 (54.1%) we e men.
The p opo ion o esponden s aged 26-40
was 52.1% (549 pe sons), ollowed by 29.5%
(311 pe sons) aged 41-60. The numbe o
esponden s in he age g oups o 18-25 and
Fig. 1: Concep ual model
Sou ce: own
EM_3_2019.indd 225 05.09.2019 9:51:10
226 2019, XXII, 3
In o ma ion Managemen
Cons uc s (sou ce) Abb . Obse ed a iables (I ems) Mean C onbach’s
alpha
Pe cei ed secu i y
le el (Bélange & Ca e ,
2008; Ranawee a, 2016;
Sha ee , Kuma , Kuma ,
& Dwi edi, 2011; Lee,
Kim, & Ahn, 2011; Ku al,
A i oglu, Tokdemi , &
Paçin, 2017; Colesca,
2009; He nandez-O ega,
2011)
PS1 I can use he e-Decla a ion sys em
com o ably due o In e ne sa e y 5.54
0.933
PS2
I eel ha legal and echnical
sa egua ds in he e-Decla a ion
sys em p o ec me om p oblems
ela ed o he use o he In e ne
5.29
PS3
I eel con iden ha enc yp ion
sys ems and o he echnological
solu ions allow me o use he
e-Decla a ion sys em in a secu ely
5.38
PS4
In gene al, I belie e ha he
In e ne is secu e in he con ex o
ax e u ns (e-Decla a ion)
5.33
Pe cei ed isk
(Au ho s)
PR1
Using he e-Decla a ion sys em,
I am exposed o he isk o ailu e
o deli e he ax e u n a he igh
ime and o he igh ins i u ion ( isk
o esul s)
3.35
0.614
PR2
Using he e-Decla a ion sys em,
I am exposed o he isk o losing
my pe sonal da a (in o ma ion isk,
p i acy)
3.38
T us in e-Decla a ion
(Lippe , 2007; Colesca,
2009; Al-Huj an, Al-Debei,
Cha ield, & Migdadi,
2015)
T1 The e-Decla a ion sys em wo ks
acco ding o my expec a ions 5.49
0.926
T2
I am con inced ha he
e-Decla a ion sys em will unc ion
p ope ly when I need i
5.38
T3 I can ely on he e-Decla a ion
sys em 5.69
T4 The e-Decla a ion sys em is
p edic able and unchanged 5.42
Fu u e in en ion o
use (Venka esh, Mo is,
Da is, & Da is, 2003;
Ca e & Bélange , 2005;
Be´lange & Ca e , 2008;
Venka esh, Thong, & Xu,
2012; Al-Huj an, Al-Debei,
Cha ield, & Migdadi,
2015; Ku al, A i oglu,
Tokdemi , & Paçin, 2017)
FI1 I in end o make g ea e use
o he e-Decla a ions sys em 5.13
0.738
FI2 I in end o make g ea e use
o e-go e nmen se ices 5.61
Sou ce: own
Tab. 1: Cons uc s and i ems
EM_3_2019.indd 226 05.09.2019 9:51:10
227
3, XXII, 2019
In o ma ion Managemen
o e 61 yea s o age cons i u ed abou 9% o
he esponden s each (9.1% – 96 pe sons and
9.3% – 98 pe sons).
3.2 Measu es
Since some cons uc s included in he heo e ical
model could no be di ec ly obse ed, a se ies o
measu es was used in each case. Based on he
li e a u e s udy, ou i ems ha e been iden i ied
o measu e he Pe cei ed Secu i y (PS) le el,
ou – he Pe cei ed Risk (PR), ou – he T us
in e-Go e nmen , and wo – he Fu u e In en ion
o use (Tab. 1). All cons uc s we e measu ed
using a se en-poin Like scale o access
he deg ee o which a esponden ag eed o
disag eed wi h each o he i ems (1 = o ally
disag ee; 7 = o ally ag ee). C onbach’s alpha
coe icien s o he cons uc s we e used o
e i y he eliabili y o he scale and p o ed he
accep able eliabili y o he scale anging om
0.738 o 0.933 (Tab. 1). Desc ip i e s a is ics
and composi e eliabili y o he cons uc s and
i ems a e p esen ed in Tab. 1.
4. Resul s
To e i y he hypo heses, he au ho s used
a wo-s ep app oach. Fi s , he co ela ion
analysis was used and ollowed up wi h he
s uc u al equa ion model (SEM).
Tab. 2 shows he co ela ion ma ix o
a iables. Signi ican co ela ions we e ound
be ween all cons uc s, bu he s eng h o
dependence was poo o mode a e. In he
case o ela ionships be ween cons uc s o
pe cei ed isk and o he a iables, a nega i e
co ela ion appea ed wi h a poo o mode a e
dependence.
The s uc u al model was subsequen ly
es ed. The Gene alized Leas Squa es
(GLS) model wi h AMOS was se o es he
hypo hesised ela ionships shown in Fig. 1. GLS
is a ool o es ima ing unknown pa ame e s
in a linea eg ession model. In he s uc u al
equa ion modelling (SEM), a measu emen model
allows se ing he ela ionships be ween obse ed
a iables (i.e. indica o s) and hei espec i e
unobse ed (la en ) a iables by de ining
a pa icula s uc u al model (Ejdys, 2016).
The app op ia eness o he measu emen
model was e alua ed by using he Chi-Squa e
s a is ics. As Tab. 3 shows, he χ2 alue was
s a is ically signi ican (χ2 = 171.72, p < 0.005)
indica ing a good model i o he da a. As his
measu e is excessi ely conse a i e and is
biased agains la ge samples (Bollen, 1989),
se e al dispa a e indices mus be aken in o
conside a ion join ly o e alua e an accu a e
e lec ion o he o e all model i . The indices
included he Roo Mean Squa e E o o
App oxima ion (RMSEA), he goodness-o - i
index (GFI), he adjus ed goodness-o - i index
(AGFI), and compa a i e i index (CFI). The
esul s o he SEM es a e p o ided in Tab. 3.
The app oxima e i s a e also good, speci ically,
he No med Chi-Squa e (i.e. χ2/d ) alue =
3.733, which is well wi hin he accep able
ange o his heu is ic (Ben le & Chou, 1987;
Bollen, 1989), RMSEA = 0.051, and is a good
alue (Kona ski, 2010; Bollen, 1989; Ejdys,
2016). This means ha he model is likely o be
in e p e ed as a eal model o he ela ionship
be ween he a iables.
Fig. 2 p esen s he indi idual s uc u al pa h
es ima es. Tab. 3 epo s he esul s o he
s uc u al model depic ed in Fig. 2.
The hypo heses can be con i med
h ough he in e p e a ion o he s uc u al
pa h coe icien s. The esul s o es ing he
ela ionships be ween cons uc s in he model
Pe cei ed
secu i y le el Pe cei ed isk T us in
e-Decla a ion
Fu u e in en-
ion o use
Pe cei ed secu i y le el 1-0.271** 0.683** 0.455**
Pe cei ed isk -0.271** 1-0.224** -0.112**
T us in e-Decla a ion 0.683** -0.224** 10.434**
Fu u e in en ion o use 0.455** -0.112** 0.434** 1
Sou ce: own
No e: ** Co ela ion is signi ican a he 0.01 le el (2- ailed).
Tab. 2: Co ela ion ma ix (Spea man’s coe icien )
EM_3_2019.indd 227 05.09.2019 9:51:11
228 2019, XXII, 3
In o ma ion Managemen
show ha only a pa o he ela ionship is
s a is ically signi ican . T us in e-Decla a ion
(T) is s a is ically impo an due o he pe cei ed
secu i y le el (PS). Thus, his posi i e
ela ionship con i med ha hypo hesis H2 was
suppo ed. The conduc ed esea ch did no
con i m a s a is ically signi ican ela ionship
be ween he pe cei ed isk (PR) and us in
he e-Decla a ion (T), so he hypo hesis H1 was
ejec ed. The esea ch also con i med ha us
in e-Decla a ion (T), pe cei ed secu i y le el
(PS) and pe cei ed isk (PR) ha e a s a is ically
signi ican impac on u u e in en ions (FI) o
use s, which allowed o suppo hypo heses
H3, H4 and H5 (Tab. 3).
5. Discussion
The ob ained esul s did no con i m
a s a is ically signi ican ela ionship be ween
he pe cei ed isk and us in e-Decla a ion,
hus ejec ing hypo hesis H1. The a iables
e lec ing he le el o pe cei ed isk conce ned
he possibili y o losing pe sonal da a (PR2) and
he si ua ion o deli e ing he e-Decla a ion a
he igh ime and o he igh ins i u ion (PR1).
The isks we e a ed low by esponden s ( he
mean PR1 – 3.35, PR – 3.38), con i ming
ha esponden s did no conside hese isks
signi ican . The ob ained esul s we e di e en
om hose ela ing o he echnologies o e ed
by he business sec o (and no go e nmen ).
Acco ding o he esul s o o he au ho s (Ca e
& Bélange , 2008; Khasawneh & Abu-Shanab,
2013), a highly a ed le el o us in he
e-Decla a ion would possibly educe he le el
o pe cei ed isk ela ed o echnologies o e ed
by he go e nmen .
In se e al s udies by o he au ho s, secu i y
elemen s a e ega ded as a key ac o o
building us in echnology. In he Polish
con ex , his ac o is also decisi e. The esul s
o esea ch pe o med by he Polish Minis y o
Digi alisa ion showed ha he le el o secu i y
in dealing wi h o icial ma e s ia he In e ne
was ela i ely low (sco e o 6.4 on a 10-deg ee
scale, he Polish Minis y o Digi aliza ion,
2016). The s a emen s in he esea ch
ques ionnai e a ge ed he sense o In e ne
secu i y pe cei ed by he esponden s as
well as legal and echnical secu i y measu es
ha ensu e he sa e y o use s. The esul s
ob ained by he au ho s con i med a s a is ically
signi ican ela ionship be ween he pe cei ed
Hypo hesis Es ima e S.E. C.R. P Hypo hesis
es ing
Hypo hesis (H1). Pe cei ed isk (PR) will
nega i ely in luence us in e-go e nmen
solu ions (T)
0.042 0.027 1.521 0.128 Rejec
Hypo hesis (H2). Pe cei ed secu i y (PS)
will posi i ely in luence us in e-go e nmen
solu ions (T)
0.723 0.030 24.074 *** Suppo
Hypo hesis (H3). Pe cei ed isk (PR) will
nega i ely in luence he u u e in en ion (FI)
o use e-go e nmen
0.127 0.036 3.499 *** Suppo
Hypo hesis (H4). Pe cei ed secu i y (PS)
will posi i ely in luence he u u e in en ion
(FI) o use e-go e nmen
0.261 0.046 5.657 *** Suppo
Hypo hesis (H5). Pe cei ed us (PT) will
posi i ely in luence he u u e in en ion (FI) o
use e-go e nmen
0.292 0.047 6.191 *** Suppo
χ2 = 171.72; d. . = 46; χ2/d. . = 3.733; p < 0.005
RMSEA = 0.051; GFI = 0.973; AGFI = 0.954 *** p < 0.001, Hoel e — 386
Adop ed le el o he s a is ical signi icance was 0.001
Sou ce: own
Tab. 3: Resul s o he es hypo heses
EM_3_2019.indd 228 05.09.2019 9:51:11
235
3, XXII, 2019
In o ma ion Managemen
Abs ac
The ole o pe cei ed isk and secu iTy le el in building T usT
in e-go e nmenT soluTions
Joanna Ejdys, Romualdas Gine icius, Zol an Rozsa, Ka a ina Janosko a
Inc easingly, social and economic de elopmen is de e mined by he echnologies, including ICT.
Technologic de elopmen can be seen, on he one hand, as an oppo uni y and, on he o he hand,
as a h ea o he socio-economic de elopmen . The subs i u ion o human- o-human ela ionships
wi h human- o-machine o machine- o-machine connec ions is becoming inc easingly mo e
con o e sial, hus p o iding a basis o scien i ic delibe a ions. T us , which is he co ne s one
o all in e pe sonal ela ionships, is equen ly men ioned in he con ex o in e ac ions be ween
humans and echnologies, becoming he objec o scien i ic in e es . One o he g owing ICT a eas
is se ices p o ided by public adminis a ion (e-go e nmen ) enabling ci izens o deal wi h o icial
ma e s ia he In e ne . Conside ing a ela i ely low le el o e-go e nmen echnology adop ion in
Poland, compa ed o o he Eu opean coun ies, i is jus i ied o sea ch o easons o such a s a e o
a ai s. T us seems o ha e an impo an place among many ac o s de e mining he de elopmen
o e-go e nmen echnology. In echnology accep ance models, among he de e minan s o us
in echnology, especially in he con ex o pe sonal da a secu i y, an impo an ole is played by
he pe cei ed le el o isk and secu i y associa ed wi h he use o solu ions. This a icle aimed o
iden i y i he pe cei ed isk and secu i y o e-go e nmen echnology de e mine he le el o us
in he echnology and u u e in en ions o i s adop ion. Based on he li e a u e e iew, he au ho s
hypo hesised ha us in e-go e nmen echnology and he u u e in en ion o i s use could be
di ec ly shaped by pe cei ed isk and secu i y. An elec onic ques ionnai e was used o collec
esea ch da a om Polish ci izens. All in all, 1,067 o ms we e illed. Resul s ecei ed using he
s uc u al equa ion modelling con i med ha he mos impo an ac o shaping us in echnology
was a pe cei ed le el o secu i y. Resul s also con i med a posi i e impac o us on he u u e
in ended use.
Key Wo ds: E-go e nmen , us in echnology, pe cei ed isk, sa e y.
JEL Classi ica ion: G34, M12.
DOI: 10.15240/ ul/001/2019-3-014
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