Table 7

PLS-SEM path coefficients and multigroup differences

Total effectsAuditorsAccountantsDifference
CSE → EE0.444***0.37***0.446***−0.075
CSE → IU0.05−0.0550.036−0.091
EE → IU0.097*0.1340.107*0.027
Exp → IU−0.108*−0.184**−0.045−0.139
JR → IU0.474***0.303***0.517***−0.213*
JR → PE0.782***0.722***0.791***−0.069
PE → IU0.350***0.0330.438***−0.405***
QE (Exp) → IU−0.076*−0.106−0.061−0.045
SI → IU0.172***0.387***0.111*0.275**

Note(s): *p < 0.05, **p < 0.01, ***p < 0.001; IU = intention to use; PE = performance expectancy; EE = effort expectancy; SI = social influence; JR = job relevance; CSE = computer self-efficacy; QE = quadratic effect

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