CITIZEN TRUST IN E-GOVERNMENT IN IRELAND

The Role of Webite Service Quality

Regina Connolly

Dublin City University Business School, Dublin 9, Ireland

Keywords: eGovernment, citizen trust, website service quality.

Abstract: The emergence of the concept of e-government in the 1990s, the use of information and communications

technology in the public sector turned from being inward looking and administration-focused to outward

looking and service-focused. One aspect of this has been on-line tax filing which in Ireland takes the form

of the Revenue Online Service (ROS). The purpose of this paper is to outline a research project that is

currently being undertaken with the Irish Revenue Commissioners to evaluate the quality of ROS and the

relationship between these e-service quality dimensions and citizen trust in the Revenue Commissioners. It

describes the application of a newly developed website service quality measurement instrument in the

unique context of electronic government. It is anticipated that the findings from this study will provide

insight regarding the dimensions of website service quality that are most valued by users of ROS and also

identify the dimensions of e-service quality that engender, or in their absence inhibit, citizen trust in this

service. The application of this recently operationalised website service quality instrument will also provide

evidence regarding the degree to which it is culture independent.

1 INTRODUCTION

Governments the world over are seeking to increase

citizen adoption and usage of their e-government

services, particularly in view of the potential of

those services to reduce the cost and increase the

efficiency of public service provision.

Benchmarking studies consistently report revenue

collection as being one of the most developed areas

of e-government, both in terms of availability and

sophistication (see for example, Accenture (2006),

CapGemini 2006). Ireland is no exception. The

Revenue Commissioners in Ireland were pioneers in

the deployment of information technology in the

Irish public sector in the 1960s (Pye 1992) and, in

many ways, they have maintained that leadership

position over the intervening four decades. Online

revenue collection offers many potential benefits to

the state from faster collection of cash to error

reduction and administrative cost savings. On the

other hand, making tax returns and paying taxes is

mandatory. The purpose of the Revenue On-line

Service (ROS) and similar services in other

countries is not, as it might be for other services, to

attract more customers. To be effective, online tax

services need to be attractive to citizens and to offer

benefits that outweigh the perceived advantages of

paper. While the online delivery of a government

service may appear to be more user-friendly than

that delivered by traditional means, the Information

Society Commission report (2003) repeatedly

emphasizes that those charged with implementing e-

government need to give careful consideration to the

perceptions and expectations of its users. This is

particularly true in the case of revenue collection

where a manual filing may result in a slower

payment cycle or cause less concerns about

confidentiality. This emphasis on user perceptions

and expectations is appropriate as perceived service

quality has become a critical determinant of website

success. However, studies show that many

consumers view the service quality delivered by

commercial websites as unsatisfactory (Lennon and

Harris, 2002: Gaudin, 2003) and there is no evidence

to suggest that citizens’ views of e-government

service quality differs. Accenture (2005:4) comment

that:

“While governments have certainly seen some value

in terms of increases in citizen satisfaction and

internal efficiency and some reductions in costs,

none has been transformed by eGovernment alone.

Connolly R. (2007).

CITIZEN TRUST IN E-GOVERNMENT IN IRELAND - The Role of Webite Service Quality.

In Proceedings of the Third International Conference on Web Information Systems and Technologies - Society, e-Business and e-Government /

e-Learning, pages 66-71

DOI: 10.5220/0001262600660071

 SciTePress

eGovernment simply has not led to the reinvention of

service delivery”.

It is therefore important that government bodies

seeking to encourage citizens to use their online

services, and particularly to use such sites to pay

taxes and other charges, understand the dimensions

of website service excellence that their citizens value

as website excellence has the potential to improve

the uptake of services and increase citizen

satisfaction with public administration.

2 REVENUE ONLINE SERVICE

Over the past decade, governments, world-wide,

have invested heavily in e-government services. The

scale of this investment can be gauged from the

various benchmarking reports on e-government (e.g.

Accenture 2005; CapGemini 2006, UNPAN 2005).

Having invested in this technology, governments are

naturally interested in both the extent and the nature

of the use of online services made by citizens and

business and they have employed a variety of

instruments to try to measure this, from crude hit

rate counts to citizen surveys.

While there are differences from country to

country, there is a core group of public services that

are available, to varying extents, online in most

countries measured in the aforementioned

benchmarks. These range from registration services

(birth, car, company) to licence/document

applications (driver, dog, passport) to tax and social

welfare services. As already noted, when looking at

progress to date, it is not surprising to find that the

aspect of e-government which tends to be most

developed and most widely used is online tax filing.

As one senior civil servant observed, it is easier to

persuade finance ministers to fund IT investments

that increase income, than it is to fund activities that

are likely to increase expenditure. According to the

US Internal Revenue Service, 68 million taxpayers

filed online in 2005 and this number is expected to

exceed 70 million (out of 135 million returns) in

2006 (IRS 2006). There is one important difference

between a country like the USA and Ireland. In the

USA, self-assessment of taxes has a long history. In

Ireland, self-assessment, particularly for those on

pay-as-you-earn (PAYE) is a relatively recent

innovation. Furthermore, countries, including

Ireland, which are former colonies, can exhibit a

cultural bias against payment of tax which

exacerbates a natural antipathy to taxation that is as

old as history. Nonetheless, tax authorities have

tended to be at or near the leading edge of IT

deployment and to gain maximum leverage from

this, self assessment is highly desireable. In Ireland,

as already noted, use of IT for automation of revenue

collection has been around for several decades, so it

is not surprising that with the move to online

services, the Irish Revenue Commissioners would be

at the leading edge of on-line service provision in

Ireland. In 1993, the Irish Revenue Commissioners

(hereafter simply referred to as Revenue) initiated a

major review of their IT strategy and architecture.

At the time, this process was expected to take up to

ten years though arguably it is still continuing. The

provision of online tax services, entitled Revenue

Online Service (ROS), was initiated as a separate

project in 2000 (Revenue Commissioners Annual

Report, 2000). ROS was set up in a separate

physical location and given its own budget and its

own staff. The initial target market for ROS was the

business sector, the self-employed and certain taxes

such as value-added tax (VAT). The large, PAYE

sector was not included initially, in part because of

the high cost of digital certificates at the time and in

part because of the relatively limited penetration of

PCs and Internet access in the customer base at that

time.

The design of an online tax filing system must

address a number of specific challenges that do not

usually apply in other online types of government

service applications. Two that are notable are a high

level of security and the ability to handle large peaks

in traffic and processing. The latter in particular can

be a cause of problems (indeed the ROS system had

a problem with managing traffic volumes in its first

year of operation). Furthermore, taxation is, by its

nature, a complicated subject and most businesses as

well as many self employed individuals and even

citzens on PAYE use intermediaries, such as

accountants, to complete and file their tax returns.

An online system must reflect these complexities.

At the same time, any such system has to be

sufficiently clear and simple to use that an ordinary

tax payer, who might not have a high degree of

computer or even tax literacy, can complete and file

their taxes without undue difficulty. These are

considerable challenges for any online service and it

is notewothy that the ROS website and service had

been one of the successes of Irish e-government and

has won a number of awards (Revenue

Commissioners Annual Report, 2005: 39). If, as

suggested above, usage rates are an important

measure of success, then ROS has been highly

successful with 53% of self-assessment taxpayers

CITIZEN TRUST IN E-GOVERNMENT IN IRELAND - The Role of Website Service Quality

using the system in 2003 and a total of €8.3 billion

of revenue being collected via the system (Revenue

Commissioners Annual Report, 2005).

Furthermore, ROS reports significant savings of

€600,000 in postage and 30 man-years per annum in

processing effort (Accenture, 2005).

This study currently being undertaken has three

objectives. Firstly, it examines the dimensions of

website service quality that are valued by Irish

citizens who use the revenue online service to file

their tax returns. Secondly, it examines the degree to

which website service excellence influences

consumer trust in electronic government. Thirdly,

by applying the newly operationalised e-S-QUAL

measurement instrument, it explores the relevance of

this instrument in the evaluation of e-government

website service quality.

3 SERVICE QUALITY

Service quality in is one of the most researched

topics in the area of service marketing. Although

research into the dimensions of website service

quality that are valued by online consumers is in an

embryonic stage, it is a subject of growing

importance. In part, this is due to the fact that as

competition for online consumers intensifies, service

quality has become a key differentiator for online

vendors and thus it has become necessary to have a

reliable means by which to measure it. This is

particularly true in the business to consumer

electronic commerce marketplace where web

vendors compete for a limited number of consumers

and where consumer loyalty has become a key

indicator of success.

Service quality has been defined as the difference

between customers’ expectations for service

performance prior to the service encounter and their

perceptions of the service received (Asubonteng et

al., 1996). When performance does not meet

expectations, quality is judged to be low and when

performance exceeds expectations, the evaluation of

quality rates it as high. Thus, in any evaluation of

service quality, customers’ expectations are key to

that evaluation. Moreover, Asubonteng et al.,

(1996) suggest that as service quality increases,

satisfaction with the service and intentions to reuse

the service increase.

Meeting customer service requirements is both a

performance issue (i.e. whether the service satisfies

the customers requirements) and a question of

conformity to measurable standards. For example,

Swartz and Brown (1989) distinguish between the

consumer’s post-performance evaluation of ‘what’

the service delivers and the consumer’s evaluation of

the service during delivery. The former evaluation

has been termed ‘outcome quality’ (Parasuraman,

1985), ‘technical quality’ (Gronröos, 1983) and

‘physical quality’ (Lehtinen and Lehtinen, 1982).

The latter evaluation has been termed ‘process

quality’ by Parasuraman et al., (1985), ‘functional

quality’ by Gronröos (1983) and ‘interaction quality’

by Lehtinen and Lehtinen (1982).

The most frequently cited measure of service

quality is SERVQUAL, an instrument developed by

Parasuraman et al., (1985, 1988). Designed to

measure service quality from a customer

perspective, it consists of five dimensions that

represent the service attributes that consumers use to

evaluate service quality. These five dimensions are

tangibles, reliability, responsiveness, assurance and

empathy. As already noted, in their model,

Parasuraman et al., (1985, 1988) suggest that it is

the gap between consumer expectations with actual

service performance that informs service quality

perceptions. It is this performance-to-expectations

gap that forms the theoretical basis of SERVQUAL.

However, Parasuraman et al., also note that the

evaluation of service quality is not based solely on

the service outcome but also involves evaluations of

the process of service delivery.

Despite its popularity, a number of aspects of the

SERVQUAL instrument, such as the proposed

causal link between service quality and satisfaction

(Woodside et al., 1989; Babakus and Boller, 1992),

and the question as to whether one scale can be

universally applicable in measuring service quality

regardless of the industry or environment

(Asubonteng et al., 1996; Finn and Lamb 1991;

Cronin and Taylor, 1992, 1994; Teas, 1993) remain

contentious. Moreover, although it remains the

dominant model for both researchers and managers

in service quality evaluation, its claimed universality

and applicability is made even more questionable by

the numerous modifications to the model that have

been made in many studies that purport to use it

(Paulin and Perrien, 1996).

WEBIST 2007 - International Conference on Web Information Systems and Technologies

4 WEBSITE SERVICE QUALITY

Website service quality, frequently termed e-service

quality, has been defined as consumers’ overall

evaluation and judgment of the excellence and

quality of e-service offerings in the virtual

marketplace (Santos, 2003) and as the extent to

which a website facilitates efficient and effective

shopping, purchasing and delivery (Zeithaml 2002).

e-Service quality is constantly evolving due to the

pace of competition and the ease of duplicating

service features in the online world (Trabold et al.,

2006). Notwithstanding evidence of continuing

consumer dissatisfaction with service delivered

through the Internet (Gaudin 2003; Ahmad 2002),

studies of e-service quality remain limited and

frequently employ instruments that were developed

for use in a traditional environment such as

SERVQUAL. For example, some researchers (Van

Iwaarden et al., 2004) have used SERVQUAL to

examine the quality factors perceived as important in

relation to the use of websites, despite the fact that

SERVQUAL was not designed to measure perceived

service quality in an online environment and its

applicability is therefore unlikely to extend to that

context. While it is true that past conceptualisations

can be useful platforms for describing e-services

(Van Riel et al., 2001), there is an increasing

awareness (Cai and Jun, 2003; Li et al., 2003) that

the SERVQUAL instrument is limited in terms of its

ability to measure e-service quality, particularly as

there are dimensions of service quality that are

unique to the electronic context. Moreover, Cox and

Dale (2001) argue that dimensions of service quality

specific to a traditional environment such as

competence, courtesy, cleanliness, comfort, and

friendliness are not salient in the electronic retail

environment while such dimensions as accessibility,

security, communication, credibility and appearance

are of critical importance in an on-line environment.

Support for inclusion of specific dimensions unique

to the on-line retail environment is also provided by

Long and McMellon (2004) who argue that factors

such as geographic distance and the facelessness of

the experience form part of the online service

experience and therefore should be part of any e-

service quality measurement instrument.

Despite the fact that several researchers have

proposed scales to evaluate websites, many of these

scales do not provide a comprehensive evaluation of

the service quality of the website. For example, the

objective of the WebQual scale (Loiacono et al.,

2000) is to provide website designers with

information regarding the website (e.g.

informational fit to task) rather than to provide

specific service quality measures from a customer

perspective. Other scales such as that proposed by

Barnes and Vidgen, 2002 provide a transaction-

specific assessment rather than a detailed service

quality assessment of a website. The SITEQUAL

scale (Yoo and Donthu, 2001) excludes dimensions

central to the evaluation of website service quality as

does Szymanski and Hise’s (2000) study, while other

researchers (Parasuraman et al, 2005) have

expressed caution regarding the consistency and

appropriateness of dimensions used in the eTailQ

scale proposed by Wolfinbarger and Gilly (2003).

Recently, many of these concerns have been

addressed by the original authors of the SERVQUAL

instrument through the development and

operationalisation of a multi-item scale specifically

designed for examining website service quality

(Parasuraman, Zeithaml and Malhotra, 2005). This

scale, termed E-S-QUAL, is a four-dimensional, 22-

item scale that captures the critical dimensions of

service quality outlined in the extant literature on

customer expectations of on-line services. The

dimensions are efficiency, fulfilment, system

availability, and privacy. The scale has an

accompanying subscale called E-RecS-Qual which

contains items focused on handling service problems

and is relevant to customers who have had non-

routine recovery service encounters with the

website. E-RecS-Qual consists of a three-

dimensional, 11 item scale. These three dimensions

are responsiveness, compensation, and contact.

Both scales, whose specific purpose is the

measurement of website service quality, have been

subjected to reliability and validity tests and

demonstrate good psychometric properties.

As E-S-QUAL is a relatively new measure it has

not been used extensively in online service quality

research. Kim et al., (2006) have recently utilised

the measure in a study of online apparel retailers.

By using this measure, they were able to identify

successfully the exact e-service dimensions on

which online apparel retailers are succeeding (and

those on which they are failing) and thus identify the

key factors that contribute to customer satisfaction

(and dissatisfaction). Such insights are of enormous

value as they provide retailers with the knowledge

necessary to improve their online service, resulting

in increased customer satisfaction, increased sales

and higher customer profitability.

CITIZEN TRUST IN E-GOVERNMENT IN IRELAND - The Role of Website Service Quality

5 RESEARCH METHODOLOGY

Having reviewed the relevant literature, it was

decided to employ the E-S-QUAL questionnaire

(2005) using a web-based format in the evaluation of

ROS. The survey was divided into two sections. In

Section 1 a varying number of questions were asked

regarding specific dimensions of online service

quality as identified in Parasuraman et al. These

dimensions and the number of items used to

represent them are outlined in table 1.

Table 1: Quality dimensions measured by the survey.

Quality Dimension

Efficiency

System availability

Fulfilment

Privacy

Responsiveness

Efficiency

Compensation

Perceived value

Loyalty intentions

In addition, ROS themselves requested that a

number of statements be added to the survey in order

to focus on specific aspects of their service. An

example of this is the statement that the ROS

website “…enables me to complete the filing of my

tax returns quickly”. Statements on the influence of

each service quality dimension on citizens’ trust

beliefs were also included. For example, in relation

to the dimension of website efficiency, citizen’s were

asked to agree or disagree with the statement: “The

ease of use of a website increases my trust in the on-

line vendor.” The purpose of these questions was to

investigate which dimension of website service

quality provides the strongest influence on citizens’

trust in ROS. In total, section one of the survey

contained 31 statements. Section two of the survey

collected demographic information.

In order to administer the questionnaire, the

Revenue Online Service emailed self-employed

citizens who file their tax returns online informing

them of the study and inviting their participation.

The email contained a direct link that directed the

citizen to the online questionnaire. At the time of

writing, the survey is live on the web and data is

being collected. The response rate is high and

rising. When the data collection period is

completed, it is planned to input the data from both

surveys into SPSS and to analyse the results.

6 CONCLUSION

This paper has outlined an in-progress study that

aims to improve one aspect of the delivery of

electronic government in Ireland. The findings will

provide the Irish Revenue Online Service with

insight into the key dimensions of service that are

valued by Irish citizens who use their online service

to file their tax returns. It will provide evidence that

Irish citizens’ perception of online revenue service

quality is driven or inhibited by specific factors, all

of which it is possible to manage. Second, it shows

the degree to which specific dimensions of service

quality engender, or in their absence inhibit, citizen

trust in the Revenue Online Service. Finally, it

demonstrates the applicability of the E-S-QUAL

survey instrument to improving our understanding of

the e-government service environment. These

contributions will improve both practitioners’ and

researchers’ understanding of the factors that

contribute towards the creation and maintenance of

high quality e-government services and

consequently influence citizen trust and satisfaction

with e-government interactions.

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