Published Online:July 2025
Product Name:The IUP Journal of Accounting Research & Audit Practices
Product Type:Article
Product Code:IJARAP120725
DOI:10.71329/IUPJARAP/2025.24.3.237-258
Author Name:Sita Ramaiah Tummalapenta, Ravi Sankar Pasupuleti and Thiyyagura Deepthi
Availability:YES
Subject/Domain:Finance
Download Format:PDF
Pages:237-258
The paper investigates the functions of perceived intelligence (PI), perceived anthropomorphism (PA), perceived ease of use (PEU), perceived usefulness (PU) and user satisfaction (SAT) based on the technology acceptance model (TAM) in determining the choice of users to continue with mobile-banking (M-Banking) apps. Data were obtained from 352 users and analyzed using partial least squares-structural equation modeling (PLSSEM) to test the proposed relationships. The results show that continuance intention (CI) is strongly influenced by PU and SAT. PI and PA are important factors in increasing PEU and PU, which further influence SAT. While PEU has a significant effect on SAT, it does not have a direct effect on CI. The findings suggest the need for developing AI-based M-Banking apps that focus on intelligent and anthropomorphic attributes in order to enhance user perceptions and satisfaction, leading to long-term usage. This study adds to the established literature on AI in banking, as it identifies the determinants of CI, and provides practical advice to developers and financial institutions seeking to improve user retention in the changing digital banking environment.
Mobile-banking (M-Banking) is a fast-evolving financial technology platform that offers clients greater convenience and diminishes the power of physical constraints (Manser et al., 2021).