An empirical investigation on disclosure about mobile banking on bank websites
| Published date | 10 September 2018 |
| Date | 10 September 2018 |
| Pages | 615-629 |
| DOI | https://doi.org/10.1108/OIR-05-2016-0136 |
| Author | Fernanda Francielle de Oliveira Malaquias,Yujong Hwang |
| Subject Matter | Library & information science,Information behaviour & retrieval,Collection building & management,Bibliometrics,Databases,Information & knowledge management,Information & communications technology,Internet,Records management & preservation,Document management |
An empirical investigation on
disclosure about mobile banking
on bank websites
Fernanda Francielle de Oliveira Malaquias
Department of Management and Business,
Federal University of Uberlândia, Uberlândia, Brazil, and
Yujong Hwang
School of Accountancy & MIS, DePaul University, Chicago, Illinois, USA and
Kyung Hee University, Seoul, Republic of Korea
Abstract
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.
Keywords Mobile banking, Voluntary disclosure, Mobile banking Apps, Web-based disclosure
Paper type Research paper
1. 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
Online Information Review
Vol. 42 No. 5, 2018
pp. 615-629
© Emerald PublishingLimited
1468-4527
DOI 10.1108/OIR-05-2016-0136
Received 16 May 2016
Revised 10 November 2016
22 January 2018
Accepted 15 May 2018
The current issue and full text archive of this journal is available on Emerald Insight at:
www.emeraldinsight.com/1468-4527.htm
615
Mobile
banking
disclosure
To continue reading
Request your trial