Factors Affecting Employees’ Intention to Use Telework in the Qazvin Province Tax Administration: The Mediating Roles of Attitude and Normative Influence and the Moderating Role of Perceived Susceptibility

Saeed  Sadeghian Gharaghieh; Rouhollah  Sharifi

Authors

Saeed Sadeghian Gharaghieh Assistant Professor, Department of Management, Payame Noor University, Tehran, Iran Author https://orcid.org/0000-0002-3677-1005
Rouhollah Sharifi Assistant Professor, Department of Management, Payame Noor University, Tehran, Iran Author https://orcid.org/0000-0002-3914-7953

Keywords:

Telework, Behavioral Intention, Perceived Usefulness, Perceived Ease of Use, Task–Technology Fit, Attitude, Normative Influence, Perceived Susceptibility

Abstract

This study aimed to investigate the effects of perceived ease of use, perceived usefulness, and task–technology fit on employees’ intention to use telework, considering attitude and normative influence as mediating variables and perceived susceptibility as a moderating variable. This applied, quantitative, cross-sectional, correlational study was conducted among employees of the Qazvin Province Tax Administration. The statistical population consisted of 300 employees, from whom 200 were selected using simple random sampling; 188 valid questionnaires were returned and analyzed. Data were collected using standardized measures of perceived ease of use, perceived usefulness, task–technology fit, attitude, normative influence, intention to use telework, and perceived susceptibility. All items were rated on a five-point Likert scale. The measurement and structural models were assessed using partial least squares structural equation modeling in SmartPLS, including reliability, convergent and discriminant validity, bootstrapping, mediation, moderation, R², predictive quality, and model-fit indices. Perceived ease of use significantly predicted attitude (β=0.316, p<0.001) and normative influence (β=0.244, p<0.001), but not intention to use telework (β=0.065, p=0.208). Perceived usefulness significantly predicted attitude (β=0.279, p<0.001), normative influence (β=0.277, p<0.001), and intention (β=0.171, p=0.010). Task–technology fit significantly predicted attitude (β=0.194, p<0.001), normative influence (β=0.352, p<0.001), and intention (β=0.148, p=0.016). Attitude (β=0.180, p=0.017) and normative influence (β=0.370, p<0.001) significantly predicted intention. All six indirect effects through attitude and normative influence were significant. Perceived susceptibility significantly moderated the attitude–intention relationship (β=0.122, t=2.167) but not the normative influence–intention relationship (β=0.054, t=0.945). The model explained 56.4% of the variance in intention to use telework. Employees’ intention to use telework is shaped by perceived usefulness, task–technology fit, favorable attitudes, and normative influence, while perceived ease of use operates mainly through indirect pathways. Perceived susceptibility strengthens the effect of attitude on telework intention, highlighting the importance of integrating technological, social, and psychological factors in telework adoption.

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