مقاله انگلیسی رایگان در مورد افشای بانکداری تلفن همراه در وب سایت های بانک – امرالد 2018

Purpose – The purpose of this paper is to identify the level of disclosure about mobile banking (MB) on bank websites. Design/methodology/approach – The study sample comprises Brazilian and American banks, and the authors employed both quantitative and qualitative approaches to analyze the data. An index of 14 items was used to measure levels of disclosure. The quantitative stage involved descriptive analysis of disclosure levels, which was associated with other variables through the application of multivariate regression analysis. The qualitative stage involved a content analysis technique. Findings – The statistical analysis indicated that size and country were significant explanatory variables for the level of information disclosed on bank websites. American banks disclosed more information about MB on their websites than Brazilian banks. Originality/value – In the approach, using elements of voluntary disclosure theories, the authors expect to provide insights on how to increase MB information for potential users through a low-cost mechanism, web-based disclosure.

Introduction

Many technologists believe that superior technological innovations will sell themselves, that the advantages of these innovations will be widely realized by potential adopters and that they will therefore diffuse rapidly (Rogers, 1995). However, as pointed out by Rogers (1995), most innovations tend to diffuse at a disappointingly slow rate. This is the case with mobile banking (MB), which is an innovative channel of communication that allows users to access banking services through mobile devices. MB has freed users from temporal and spatial constraints, enabling them to conduct banking transactions at any time and from any place (Zhou, 2012). However, despite the convenience and flexibility that MB provides, its adoption rate has grown slower than banks expected (Shaikh and Karjaluoto, 2015; FEBRABAN, 2015). Rogers (1995, p. 8), pointed out that “more than just a beneficial innovation is necessary for its diffusion and adoption to occur.” The diffusion of an innovation depends on the dissemination of information about this innovation through communication channels (Rogers, 1995). According to Rogers (1995), the potential advantage of an innovation leads individuals to seek out information in order to learn more about it. At this point, mass media channels such as TV, newspapers and the internet are usually the most rapid and efficient means to inform potential adopters about an innovation (Rogers, 1995). In the case of MB, one strategy that many banks are adopting to inform their customers about this technology is the disclosure of information on their websites. Disclosure about MB on websites is a kind of voluntary disclosure that it is not driven by rules about the content that is published or the way in which the information is presented. It is a low-cost strategy that can contribute with a widespread rate of adoption of MB (Rogers, 1995). However, some banks are not disclosing enough information yet. Within this context, we identified a gap in studies on voluntary disclosure about MB provided on bank websites. As pointed out by Henchiri (2011, p. 155), “the study of communication through websites is of particular interest since the contents are not regulated and the company has complete discretion in this matter.” Thus, the main objective of this paper is to identify the level of disclosure about MB on the bank websites. As secondary objectives, the study aims to: identify the potential determinants of this disclosure level; and analyze and compare the information disclosed by banks of two culturally different countries.