Table 2 Measurement indices

Perceived ease of use (PEOU)

PEOU1: Learning to use e-transaction cards for transactions is easy

[26, 32, 46]

PEOU2: It is easy to follow all the steps to use e-transaction cards for making payments and accepting payments

PEOU3: It is easy to follow all the steps to use e-transaction cards for prestoring, withdrawing, and transferring funds

Perceived usefulness

(PU)

PU1: Using e-transaction cards makes the handling of payments easier and faster

[8, 26, 46]

PU2: Using e-transaction cards usually involves a transaction summary, which could improve my business

PU3: Using e-transaction cards could avoid buyers refusing to pay with small change and thus could increase my earnings (new measure)

Perceived transaction security (PTS)

PTS1: Using e-transaction cards usually involves a transaction summary, which can assure me that the transaction data remain intact and cannot be altered (integrity and nonrepudiation)

[7, 21, 36]

PTS2: I believe that the e-transaction system has security controls to prevent hacker invasions (encryption)

PTS3: Using e-transaction cards usually involves needing to set and verify a password, so I believe that the e-transaction system is restricted to legitimate users only (authentication and nonrepudiation)

Perceived privacy security (PPS)

PPS 1: I do not believe that our transaction data will be released to the tax agency by the e-transaction service providers

[7, 8, 21, 36]

PPS 2: I do not believe that our transaction data will be released to business competitors by e-transaction service providers

PPS 3: I do not believe that our transaction data will be used by the market authority to make charges

Continuous usage intention

(CI)

CI1:I will continue to use e-transaction cards for transactions, even if enforcement measures are not taken by the market authority

[8, 21, 50,51,52]

CI2: I recommended that other customers use e-transaction cards for transactions