MANAGEMENT AND ACCOUNTING REVIEW


Register/Login

   

https://mar.uitm.edu.my   eISSN:2550-1895   Frequency: Three times a year

   
Publisher : Penerbit UiTM (UiTM Press)    

Indexing

SCImago Journal & Country Rank

     
  • Ulrichs (www.ulrichweb.com)
  • Focus (Journals and Conference Proceedings)
  • UiTM Institutional Repositories (ePrints)

 

Volume 25 No. 1, April 2026 (In Press)

MANAGEMENT AND ACCOUNTING REVIEW, VOLUME 25 NO. 1, APRIL 2026

BEHAVIOURAL INTENTION FOR DIGITALIZATION IN MOSQUE TOURISM FOR SUSTAINABILTY: INTEGRATION OF UTAUT & TAM MODEL


Nazatul Aqilah Sutrisno1, Siti Sara Ibrahim1
, Mohd Hafiz Zainal Abidin2, Mohd Hafiz Hanafiah3, and Aunkrisa Sangchumnong4


1Business Management Faculty, Universiti Teknologi MARA, Negeri Sembilan Branch, Malaysia
2Academy of Contemporary Islamic Studies, Universiti Teknologi MARA, Negeri Sembilan Branch, Malaysia,
3Faculty of Hotel and Tourism Management,
4School of Tourism and Hospitality Management, Suan Dusit University, Thailand


ABSTRACT

The unique architecture of mosque and its heritage has attracted tourist and contributed to the growth of tourism industry. However, this uniqueness is not enough to make mosque tourism stay relevant and growth in the tourism industry. Newer digital technologies are continually being introduced in this sector, rendering them increasingly accessible to a wider audience. Through an integration of UTAUT theory and TAM model, the study found that “Effort Expectancy (EE), Perfomance Expectancy (PE), Perceived Ease of Use (PEOU), and Social Influence (SI)” through Trust as the mediator, significantly influence the Behavioural Intention (BI) in adapting digitalization in mosque tourism. Meanwhile, Trust is the mediating effect in between Facilitating Conditions (FC) and Perceived Usefulness (PU) insignificant to Behavioural Intention (BI) of mosque tourism digital platform credibility. This study is significantly importance to facilitate the responsible growth of mosque tourism industry looking at the current needs of digitalization approaches.

Keywords: Digitalization, Mosque Tourism, Behavioral Intention, UTAUT Theory, TAM Model

♣ Corresponding Author: Siti Sara Ibrahim; 1Business Management Faculty, Universiti Teknologi MARA, Negeri Sembilan Campus, Malaysia; Email: saraibrahim@uitm.edu.my

Accounting Research Institute (ARI), Level 12, Menara SAAS, Universiti Teknologi MARA (UiTM), 40450 Shah Alam, Selangor, MALAYSIA
Tel: +603 5544 4829   |   Fax : +603 5544 4992

Please publish modules in offcanvas position.