Analysis of E-Banking Acceptance in Oman: The Case of Islamic Banks’ Customers

Abdelghani Echchabi, Salim Al-Hajri, Islam Nazier Tanas


The main objective of this study is to examine the factors that influence the customers’ intention to adopt E-banking services in Oman across the Islamic Banking sector. This research endeavours to assess the willingness of the Islamic banks’ customers to adopt these services rather than the traditional banking methods. Accordingly, a sample of 300 Islamic banks' customers were surveyed in different districts of Oman. Afterwards, linear regression and one sample t-test were utilized in order to analyse the gathered data. The findings showed that customers have high tendency of embracing and utilizing E-banking services as opposed to the conventional services. Additionally, the results revealed that relative advantage, self-efficacy, ease of use, and facilitating conditions are the fundamental factors that impact the selection of E-banking by Islamic banks' customers in Oman. However, uncertainty had no significant effect on the intention of Islamic banks’ customers to use E-banking services. These findings would significantly contribute to the theory, and the way that Islamic banking sector would be practiced and regulated.


Technology Acceptance, Theory of Planned Behaviour, Electronic Banking, Islamic Banking, Oman

Full Text:



Al-Ajman, A.S., & Md Nor, K. (2013). Customers’ Adoption of Internet Banking Service: An Empirical Examination of the Theory of Planned Behavior in Yemen. International Journal of Business and Commerce, 2(5), 44-58.

Al-Shbiel, S.O., & Ahmad, M.A. (2016). A Theoretical Discussion of Electronic Banking in Jordan by Integrating Technology Acceptance Model and Theory of Planned Behavior. International Journal of Academic Research in Accounting Finance and Management Sciences, 6(3), 272-284.

Ajzen, I., & Fishbein, M. (1980). Understanding attitudes and predicting social behaviour. Englewood Cliffs: Prentice-Hall.

Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179-211.

Alhinai, Y.S., Albadi, A., Alshihi, F., & Algharbi, K. (2013). Investigating Determinants of E-banking Adoption by Individuals: Comparing the Impact of System Characteristics and User Traits. International Review of Management and Business Research, 2(2), 371-387.

Alkailani, M. (2016). Factors Affecting the Adoption of Internet Banking in Jordan: An Extended TAM Model. Journal of Marketing Development and Competitiveness, 10(1), 39-52.

Bandura A. (1982). Self-Efficacy Mechanism in Human Agency. Journal of American Psychology, 37(2), 122-147.

Bartlet, J.E., Kotrlik, J.W., & Higgins, C.C. (2001). Organisational research: Determining appropriate sample size. Information Technology Learning and Performance Journal, 19(1), 43-50.

Brown, I., Hope, R., Mugera, P., Newman, P., & Stander, A. (2004). The Impact of National Environment on the Adoption of Internet Banking: Comparing Singapore and South Africa. Journal of Global Information Management, 12(2), 1-26.

Carter, L., & Campbell, R. (2011). The Impact of Trust and Relative Advantage on Internet Voting Diffusion. Journal of Theoretical and Applied Electronic Commerce Research, 6(3), 28-42.

Chong, A.Y., Ooi, K., Lin, B., & Tan, B. (2010). Online banking adoption: an empirical analysis. International Journal of Bank Marketing, 28(4), 267-287.

Daneshgadeh, S., & Yildirim, S.O. (2014). Empirical investigation of internet banking usage: The case of Turkey. Procedia Technology, 16(1), 322-331.

Davis, F.D. (1989). Perceived usefulness, perceived ease of use and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.

Davis, F., Bagozzi, R. & Warshaw, P. (1989). User Acceptance of Computer Technology: A Comparison of Two Theoretical Models. Management Science, 35(8), 982-1003.

Echchabi, A. (2011). Online banking prospects in Morocco: An extension of Technology Acceptance Model. Journal of Internet Banking and Commerce, 16(3), pp.1-13.

Echchabi, A., & Olaniyi, O.N. (2012). Malaysian consumers' preferences for Islamic banking attributes. International Journal of Social Economics, 39(11), 859-874.

Echchabi, A., & Aziz, H.A. (2013). An empirical survey on the prospects of Mobile money in Morocco. Studies in Business and Economics, 8(1), 46-54.

Echchabi, A. (2018). E-Banking acceptance in Thailand: An emphasis on Islamic banks' customers. European Journal of Islamic Finance, 9(1), 1-5.

Fawzy, S.F., & Esawai, N. (2017). Internet banking adoption in Egypt: Extending technology acceptance model. Journal of Business and Retail Management Research, 12(1), 109-118.

Feraro-Banta, L. (2014). Assessment of electronic banking services in Islamic banks: Bahrain’s perspective. International Advanced Research Journal in Science Engineering and Technology, 1(3), 162-169.

Gopi, M., & Ramayah, T. (2007). Applicability of theory of planned behavior in predicting intention to trade online. International Journal of Emerging Markets, 2(4), 348-360.

Harrison, D., Mykytyn, P., & Riemenschneider, C. (1997). Executive Decisions about Adoption of Information Technology in Small Business: Theory and Empirical Tests. Information Systems Research, 8(2), 171-95.

Hill, R. (1998). What sample size is enough in internet survey research. Interpersonal Computing and Technology: An Electronic Journal for the 21st Century, 6(1), 1-10.

Hofstede, G. (1980). Culture's Consequences: International Differences in Work-Related Values. Beverly Hills, CA: Sage.

Hofstede, G. (1997). Cultures and Organizations: Software of the Mind. London: McGraw-Hill.

Hofstede, G., & Bond, M.H. (1984). Hofstede's Culture Dimensions: An Independent Validation Using Rokeach's Value Survey. Journal of Cross-Cultural Psychology, 15(4), 417-433.

Jalal, A., Marzooq, J., & Nabi, H.A. (2011). Evaluating the Impacts of Online Banking Factors on Motivating the Process of E-banking. Journal of Management and Sustainability, 1(1), 32-42.

Khan, A.P., Khan, S., & Xiang, I.A.R. (2017). Factors Influencing Consumer Intentions to Adopt Online Banking in Malaysia. Business & Economic Review, 9(2), 101-134.

Khater, A.H.O., Almansour, B.A.A., & Mahmoud, M.H. (2016). Factors Influencing Customers’ Acceptance of Internet Banking Services in Sudan. International Journal of Science and Research, 5(1), 1429-1433.

Klobas, J., & Clyde, L. (2000). Adults Learning to Use the Internet: A Longitudinal Study of Attitudes and Other Factors Associated with Intended Internet Use. Library and Information Science Research, 22(1), 5-34.

Lee, M. (2009). Factors Influencing the Adoption of Internet Banking: An Integration of Technological acceptance model and TPB with Perceived Risk and Perceived Benefit. Electronic Commerce Research and Applications, 8(1), 130–141.

Liao, S., Shao, Y., Wang, H., & Chen, A. (1999). The Adoption of Virtual Banking: An Empirical Study. International journal of Information Management, 19(1), 63-74.

Mathieson, K. (1991). Predicting User Intentions: Comparing the Technology Acceptance Model with the Theory of Planned Behavior. Information Systems Research, 2(3), 173-191.

Mishra, D., Akman, I., & Mishra, A. (2014). Theory of Reasoned Action application for Green Information Technology acceptance. Computers in Human Behaviour, 36(6), 29-40.

Mukhtar, M. (2015). Perceptions of UK Based Customers toward Internet Banking in the United Kingdom. Journal of Internet Banking and Commerce, 20(1), 1-38.

Nasri, W., & Charfeddine, L. (2012). An Exploration of Facebook. Com Adoption in Tunisia Using Technology Acceptance Model and Theory of Reasoned Action. Interdisciplinary Journal of Contemporary Research in Business, 4(5), 948-969.

Nulty, D.D. (2008). The adequacy of response rates to online and paper survey: What can be done? Assessment and Evaluation in Higher Education, 33(3), 301-314.

Nunnally, J.C. (1978). Psychometric theory, Second Edition. New York: McGraw-Hill.

Otieno, O.C., Liyala, S., Odongo, B.C., & Abeka, S. (2016). Theory of Reasoned Action as an Underpinning to Technological Innovation Adoption Studies. World Journal of Computer Application and Technology, 4(1), 1-7.

Rahi, S., Abd. Ghani, M., & Alnaser, M.I. (2017). Predicting customer’s intentions to use internet banking: the role of technology acceptance model (TAM) in e-banking. Management Science Letters, 7(1), 513-524.

Rogers, E.M. (1983). Diffusion of innovations (5th ed.), New York: Free Press.

Sahin, I. (2006). Detailed review of rogers’ diffusion of innovations theory and educational technology-related studies based on rogers’ theory. The Turkish Online Journal of Educational Technology, 5(2), 14-23.

Sanni, S.A., Ngah, Z.A., Abdul Karim, N.H., Abdullah, N., & Waheed, M. (2013). Using the Diffusion of Innovation Concept to Explain the Factors That Contribute to the Adoption Rate of E-journal Publishing. Serials Review, xx(xx), xx-xx.

Sheppard, B., Hartwick, J., & Warshaw. (1988). The Theory of Reasoned Action: A Meta-Analysis of Past Research with Recommendations for Modifications and Future Research. Journal of Consumer Research, 15(3), 325-43.

Siraye, Z. (2014). Customers’ adoption of electronic banking service

channels in Ethiopia: an integration of technology acceptance model and perceived risk with theory of planned behavior. International Journal of Electronic Finance, 8(1), 21-34.

Teo, T., Lee, C.B., & Chai, C.S. (2008). Understanding pre-service teachers' computer attitudes: Applying and extending the Technology Acceptance Model. Journal of Computer Assisted Learning, 24(2), 128–143.

Warshaw, P., & Davis, F. (1985). Disentangling Behavior Intention and Behavioral expectation. Journal of experimental social Psychology, 21(3), 213-28.

Yuksel, I. (2015). Rogers’ Diffusion of Innovation Model in Action: Individual Innovativeness Profiles of Pre-service Teachers in Turkey. Croatian Journal of Education, 17(2), 507-534.

Zainuddin, N.F.A. (2014). Adoption of E-banking in Islamic banking institutions among Muslim customers in Kedah. Master Thesis, Universiti Utara Malaysia, Malaysia.

Ziefle M., & Jakobs, E.M. (2010). New challenges in human computer interaction: Strategic directions and interdisciplinary trends. Presented at the 4th International Conference on Competitive Manufacturing Technologies. University of Stellenbosch, South Africa.


Article Metrics

Abstract view : 12 times
PDF - 11 times


  • There are currently no refbacks.

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

International Journal of Islamic Economics and Finance (IJIEF)
International Program for Islamic Economics and Finance 
Department of Development Economics  
Faculty of Economics and Business
Universitas Muhammadiyah Yogyakarta 

Pascasarjana Building, Ground Floor
Jl. Brawijaya (Ringroad Selatan), Kasihan, Bantul
D.I. Yogyakarta 55183, INDONESIA
+62 274 387656 Ext. 380