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 Sustainability: Integration of the UTAUT & TAM Model


Nazatul Aqilah Sutrisno1, Siti Sara Ibrahim2*
 , Masrul Hayati Kamarulzaman3, Balkis Kasmon4, Mohd Hafiz Zainal Abidin5 and Aunkrisa Sangchumnong6

 

1,2,3Faculty of Business Management, Universiti Teknologi MARA Negeri Sembilan Branch, Rembau Campus, Negeri Sembilan, Malaysia
2Institute for Big Data Analytics and Artificial Intelligence, Universiti Teknologi MARA, Malaysia
4Department of Accounting and Finance, Faculty of Management, Universiti Teknologi Malaysia, Johor Bahru, Malaysia
5Acedemy of Contemporary Islamic Studies (ACIS), Universiti Teknologi MARA Negeri Sembilan Branch, Kuala Pilah Campus, Negeri Sembilan, Malaysia
6School of Tourism and Hospitality Management, Suan Dusit University, Bangkok, Thailand


ABSTRACT

The unique architecture of mosques and its heritage has attracted tourists and contributed to the growth of the tourism industry. However, this uniqueness is not enough to make mosque tourism stay relevant and grow 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 the UTAUT Theory and TAM model, the study found that “Effort Expectancy (EE), Performance Expectancy (PE), Perceived Ease of Use (PEOU), and Social Influence (SI)” through Trust as the mediator, significantly influenced the Behavioural Intention (BI) in adapting digitalization in mosque tourism. Meanwhile, Trust was 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 important to facilitate the responsible growth of the mosque tourism industry looking at the current needs of digitalization approaches.

Keywords:
Digitalization
Mosque Tourism
Behavioral Intention
UTAUT Theory
TAM Model

* Corresponding Author.
E-mail address : saraibrahim@uitm.edu.my

ARTICLE INFO
Article History:
Received: 25 July 2024
Accepted: 30 December 2024
Available online: 1 April 2026

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.