摘要：The objective of this study was to ascertain the management accountant’s (MA) usage of smartphone for professional networking purposes. The study was conducted during mid-2017 to mid-2018 using a partial least squares-structural equation modeling (PLS-SEM) technique. The study included a sample of 168 management accountants from India. The study found out that the enjoyment of professional networking activity (EPA) has a direct significant effect on the perceived value of smartphone professional networking service (PVSP) and that the perceived risk (PR) had a significant negative effect on the trust in advice acquired from a smartphone professional networking service (TCASP). As expected, privacy concerns (PC) had a significant direct effect on the perceived risks (PR). The PVSP had a direct positive effect on TCASP. Finally, it was observed that PR mediates the relationship between PC and TCASP. Thus, this study contributes by bringing new empirical insights on the actual usage of mobile technology for professional networking purposes in an emerging market context and has significant ramifications for providers of such services.
