Exploring the Impact of Organizational Citizenship Behavior on Perceptions of E-Filing Success

Abstract

Organizational citizenship behavior (OCB) and perceived organizational support (POS) have been explored extensively in the literature. highlights the need for more Information Systems (IS) research in this area. In this study the authors explore how technological advancements have improved the online tax filing process in the United States. In particular, we administered a survey to 102 Volunteer Income Tax Assistance program (VITA) Site Coordinators to explore the role of OCB and POS on user perceptions of e-filing system success. The results and implications for research and practice are discussed.