Purpose: Cookies are small text files with huge potential for business. Individuals may however raise concerns about online privacy when they know they can be tracked by cookies. This may have negative impacts on business campaigns such targeted marketing or advertisement. It is therefore import to know how individuals consider cookies when they navigate the Internet. The study purposes include: 1) to investigate important factors, based on privacy calculus theory, that influence the acceptance of website cookies and 2) to test the potential moderating effects of gender.
Methods: A survey methodology based on convenience sampling was used to collect data from university students since they are active in online activities. Questionnaires were distributed via Google forms from June 2022 to October 2022. Totally, 169 valid responses were collected and analyzed by using partial least squares.
Results: Perceived control of cookies was not found to be a significant predictor for the acceptance of website cookies while perceived benefits, privacy risk, and privacy concerns were found to be significant predictors. Regarding the moderating effect of gender, this study found that the influence of perceived benefits on the acceptance of website cookies was significantly stronger for male than for female.
Conclusion: Based on the findings, organizations can foster appropriate strategies for the design and implementation of website cookies aiming to facilitate business campaigns while minimizing individuals’ privacy concerns. Further, the different perceptions toward cookies between male and female should also be taken into considers.

Authors:
Kuang-Ming Kuo, National United University, Taiwan
Hsin Tsai, National United University, Taiwan
Jian-Hua Weng, National United University, Taiwan
Yi-Ru Huang, National United University, Taiwan
Ming-Xuan Li, National United University, Taiwan

About the Presenter(s)
Dr. Kuangming Kuo is an Associate Professor of the Dept. of Business Management at National United University, Taiwan. His research interest includes health information management and privacy.

See this presentation on the full schedule – Friday Schedule

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