Critical factors for cloud based e-invoice service adoption in Taiwan: An empirical study

• Based on UTAUT2 to understand the critical factors for cloud based e-invoice services adoption.
• The critical factors are effort expectation, social influence, trust in e-government, and perceived risk.
• Security concerns regarding e-government will negatively affect trust in e-government and positively affect perceived risk.

Cloud computing is the current trend in online information services, and e-government is no exception. Previous literature on e-government service adoption has focused on traditional web based online services (with the data or software residing on the client and server). However, given the distinguishing characteristics and new business model of cloud computing (data or software in the cloud), more study of cloud based e-government services is warranted. We propose an integrated model which is based on the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2). We conduct an empirical study to understand the critical factors for the adoption of cloud based e-invoicing, a novel e-government service in Taiwan. A total of 251 valid responses to our questionnaire survey were received. The results indicate that effort expectation, social influence, trust in e-government, and perceived risk have significant effects on the intention to adopt e-invoicing. Additionally, trust in e-government and perceived risk mediates the relationship between behavioral intention and security concerns regarding e-government. Gender differences moderate the relationship between social influence and behavioral intention. Age level is found to moderate the relationship between perceived risk and behavioral intention. These findings contribute to academic research and have practical implications, advancing our understanding of cloud based e-government applications.