WebTrust 인증서비스의 도입효과에 관한 실증연구 = An Empirical Study on Effect of the Introduction of WebTrust Assurance Service

국문 초록 (Abstract)

AICPA는 1997년 12월 전자상거래 웹사이트의 안전성을 감사하여 인증해 주는 WebTrust 인증서비스를 시행하였다. 이후 캐나다, 호주 등 대부분의 선진국들이 참여함으로써 WebTrust 인증서비스는 전자상거래 인증분야에서 국제표준의 역할을 수행할 것으로 예상될 뿐만 아니라 외국의 회계법인에 비해 수입구조가 단순한 국내회계법인의 새로운 수입원이 될 수 있을 것으로 예상되고 있다.
본 연구는 WebTrust 인증이 웹사이트에 대한 소비자의 신뢰성에 영향을 미치는지 여부를 조사하고, 웹사이트에 대한 소비자의 신뢰성이 소비자의 제품구매의향을 증가시키는지 여부를 조사함으로써 WebTrust 인증서비스의 도입효과를 분석하였다.
분석결과는 전자상거래 소비자의 웹사이트에 대한 신뢰성이 WebTrust의 인증 유무에 따라 유의적인 차이가 있는 것으로 나타났으며, 웹사이트에 대한 소비자의 신뢰성은 소비자의 구매의향에 유의적인 양의 영향을 미치는 것으로 나타났다.

다국어 초록 (Multilingual Abstract)

In December 1997, the AICPA introduced WebTrust, an electronic commerce assurance service ensuring safe trading on the web in order to secure consumers' trust in electronic commerce. Shortly afterwards, CPA organizations in other advanced countries, such as Canada and Australia, also adopted this service. WebTrust assurance service is expected to serve not only as the international standard in electronic commerce in the near future but also as an income source for domestic accounting firms, which have simpler income structure than their international counterparts.
This study examines the introduction effect of WebTrust assurance service. First, the study looks into how WebTrust assurance service influences consumers' trust in websites. Second, the study examines if consumers' trust in electronic commerce incites their desire to purchase goods and services on the web.
The results of empirical test reveal the followings. First, consumers' trust in electronic commerce significantly vary depending on whether websites have obtained the WebTrust assurance. Second, there is a positively significant relationship between consumers' trust in websites and their desire to purchase goods and services on the Web.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 이론적 검토
• Ⅲ. 연구의 설계
• Ⅳ. 분석결과
• Ⅴ. 결론

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