Abstract/Description
This study investigates the integration of Ethical Sustainable Commitment (ESC) into the Technology Acceptance Model (TAM) to assess its influence on the adoption of digital financial services among Moroccan customers. It focuses on how ethical and environmental concerns shape users’ evaluation of technological innovations, particularly in the context of mobile financial solutions. Special emphasis is placed on the moderating roles of long-term orientation (LO) and short-term orientation (SO) in the relationship between ESC and perceived usefulness (PU). While TAM has been extensively applied to technology adoption, limited research has explored how ethical dimensions such as ESC interact with users’ perceptions and behaviors. This study addresses that gap by examining whether ESC significantly enhances PU and whether time orientation alters this relationship, ultimately affecting behavioral intentions and actual usage. A quantitative methodology was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) combined with bootstrapping to test the proposed hypotheses. Data were gathered through a self-administered bilingual (French and Arabic) questionnaire from a convenience sample of 300 Moroccan bank customers, including both current and prospective users. The findings reveal that perceived ease of use (PEOU) significantly influences PU and intention to use, underscoring the importance of user-friendly design. However, ESC did not significantly impact PU, nor did LO and SO exhibit significant moderating effects. These results suggest that although ethical concerns are acknowledged, they may not directly translate into perceived usefulness when temporal values are prominent. The study offers theoretical and managerial implications for integrating ethical considerations into user-centric digital finance strategies.
Keywords
Ethical Sustainable Commitment (ESC), Adoption, Mobile Banking (M-Banking), Technology Acceptance Model 1 (TAM1), Structural Equation Modeling (SEM)
Track
Finance
Session Number/Theme
Finance - Session I
Session Chair
Dr. Hilal Anwar Butt
Start Date/Time
14-6-2025 10:55 AM
End Date/Time
14-6-2025 12:35 PM
Location
MCS 3 Ground Floor, AMAN CED Building
Recommended Citation
Houmami, C. (2025). Empowering Responsible Adoption: Ethics and Sustainability in Action. IBA SBS 4th International Conference 2025. Retrieved from https://ir.iba.edu.pk/sbsic/2025/program/94
Included in
Corporate Finance Commons, Finance and Financial Management Commons, Management Information Systems Commons, Science and Technology Studies Commons
Empowering Responsible Adoption: Ethics and Sustainability in Action
MCS 3 Ground Floor, AMAN CED Building
This study investigates the integration of Ethical Sustainable Commitment (ESC) into the Technology Acceptance Model (TAM) to assess its influence on the adoption of digital financial services among Moroccan customers. It focuses on how ethical and environmental concerns shape users’ evaluation of technological innovations, particularly in the context of mobile financial solutions. Special emphasis is placed on the moderating roles of long-term orientation (LO) and short-term orientation (SO) in the relationship between ESC and perceived usefulness (PU). While TAM has been extensively applied to technology adoption, limited research has explored how ethical dimensions such as ESC interact with users’ perceptions and behaviors. This study addresses that gap by examining whether ESC significantly enhances PU and whether time orientation alters this relationship, ultimately affecting behavioral intentions and actual usage. A quantitative methodology was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) combined with bootstrapping to test the proposed hypotheses. Data were gathered through a self-administered bilingual (French and Arabic) questionnaire from a convenience sample of 300 Moroccan bank customers, including both current and prospective users. The findings reveal that perceived ease of use (PEOU) significantly influences PU and intention to use, underscoring the importance of user-friendly design. However, ESC did not significantly impact PU, nor did LO and SO exhibit significant moderating effects. These results suggest that although ethical concerns are acknowledged, they may not directly translate into perceived usefulness when temporal values are prominent. The study offers theoretical and managerial implications for integrating ethical considerations into user-centric digital finance strategies.
