Quality in E-Government Accounting Services: A Model of Relationships between E-Service Quality Dimensions and Behaviors


  • Cemil KUZEY Murray State University
  • M. Sait DINC American University of the Middle East
  • Ali H. GUNGORMUS Independent Scholar
  • Lokman INCIRKUS Independent Scholar


The purpose of this study is to examine the relationship between perceptions held by accountants regarding the e-service quality dimensions of the e-government website in connection with their behavioral and praising intentions. Using the survey method, 203 responses were collected from accountants in Turkey. A partial least square structural equation model was constructed to test both the reliability and validity of the measurement as well as the structural model. The results showed that several e-service quality sub-dimensions such as graphical quality, emotional benefits, and ease of use and control have a positive and significant impact on behavioral intention and praising intention. The study did not find support for the possible effect of layout clarity upon behavioral intention and praising intention.