The impact of trust, privacy and quality of

service on the success of E-CRM: the mediating

role of customer satisfaction
Houriyeh Dehghanpouri
Department of Physical Education and Sport Sciences, Shahrood University of Technology, Shahrood, Iran
Zeynab Soltani
Department of Information Technology Management, Science and Research Branch, Islamic Azad University, Tehran, Iran, and
Reza Rostamzadeh
Department of Management, Islamic Azad University, Urmia, Iran

Abstract
Purpose – The purpose of this paper is to examine the effect of trust, privacy, service quality and customer satisfaction on the success of electronic
customer relationship management (E-CRM) systems.
Design/methodology/approach – In this paper, a new model for determining the critical factors in the success of E-CRM systems is presented. The
suggested model is verified using partial least squares with structural equation modeling. A questionnaire is designed and collected from 378
taxpayers in East Azerbaijan province of Iran.
Findings – The outcomes reveal that customer satisfaction is significantly influenced by the perceived quality of service. Customer satisfaction, in
turn, is significantly impacted by the trust. Therefore, the quality of service, trust and privacy, through customer satisfaction, significantly affects the
success of E-CRM systems.
Research limitations/implications – The main limitation can be referred to the clients that would not cooperate well as they were avoiding to give
much information about the financial issue. Also, the study was conducted only in the context of Iran and a limit sample was utilized.
Practical implications – The research results help service providers improve E-CRM.
Originality/value – This study sheds light on identifying the antecedents of trust, privacy and quality of service that affect customer satisfaction; it
may contribute to the theoretical framework for customer satisfaction in the context of the E-CRM. The results of the research offer practical
implications for marketing managers and practitioners who prepare strategic plans and implement tools to improve the productivity or performance
of the E-CRM systems. Moreover, customer satisfaction is related to the success of E-CRM systems as a result of trust, privacy and service quality.
This research offers new insights into E-CRM intentions from a taxpayer in Iran.
Keywords Privacy, Trust, Customer satisfaction, Quality of service, E-CRM
Paper type Research paper

1. Introduction and complex competitive market, it is essential to apply all the

Considering many dimensions of existing businesses, including
the creation of new companies with new business models,
business opportunities and new methods of business
processing, the advent of e-commerce has led to dramatic
changes (Grewal et al., 2015). A new type of competitive
advantage for customer relationship management (CRM)
could be provided by these changes. Based on Dyche (2002),
the CRM systems are infrastructure that enable the company to
increase its offerings to increase the customer features, which
helps them to win the trust and confidence of their business
partners (Fotiadis and Vassiliadis, 2017). In today’s dynamic
efforts to attract potential customers and keep the current
customers. Improving communication channels removes many
current problems and also places electronic CRM (E-CRM) as
a revolutionary phenomenon in the business industry.
Therefore, the companies use information technology (IT)-
based CRM applications to support the strategies of the
corporation (Ali and Alshawi, 2004).
The CRM is a composite process of business to eliminate the
needs of customers, perform all the elements of the system and
manage all the expectations (Ghalenooie and Sarvestani, 2016).
The CRM’s main goal is to enhance the relationship’s value with

The authors would like to deeply thank The Deputy of Research and
The current issue and full text archive of this journal is available on
Technology of Islamic Azad University of Urmia for their generous support.
Emerald Insight at: https://www.emerald.com/insight/0885-8624.htm
Received 8 September 2019
Revised 23 September 2019
Journal of Business & Industrial Marketing
7 December 2019
35/11 (2020) 1831–1847 15 February 2020
© Emerald Publishing Limited [ISSN 0885-8624] 24 February 2020
[DOI 10.1108/JBIM-07-2019-0325] Accepted 25 February 2020

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 The impact of trust, privacy and quality of service
Houriyeh Dehghanpouri, Zeynab Soltani and Reza Rostamzadeh
customers throughout their relationship (Galvão et al., 2018;
San-Martín et al., 2016). To achieve CRM, tools, technologies
and procedures support the relationship with the customer to
satisfy the customers and increase the sales (Erdil and Öztürk,
2016). The CRM identifies new customers, develops the
relationships’ strategies, retains the customers by satisfying their
financial requirements and finally makes sure that the customers
do not attrite to competition (Krishna and Ravi, 2016).
The use of internet-based transactions in developing nations
has become an increasingly significant phenomenon in recent
years, and the service experience is seemingly different from the
non-electronic service experience (Mang’unyi et al., 2018).
Because of their suitability for accessing entertainment and
professional services, they have increased dramatically in the past
decade. Therefore, the dedicated CRM software applications as a
practical means have been increasingly deployed by many firms
and organizations to extend or build relationships with customers
(Coltman, 2007; Harrigan et al., 2011). New marketing tactics
and tools have been produced through internet technologies to
help firms convert, attract and keep customers. The exploitation
of customer data is also facilitated through internet technologies
by which fundamental CRM principles, such as the
personalization of product offerings and the calculation of
customer profitability, are implemented. Practically, the internet
and Web technologies are applied in most cases to provide
representatives with functionality, information and process
management in CRM (Simons et al., 2009). Moreover, a
collection of processes and concepts that allow an organization to
achieve the highest value from their e-business asset is the E-
CRM. At the same time, creating the interaction through
individualization helps the organizations and businesses to
improve the customer relationships. Acquisition and profitability
are the major metrics in evaluating the E-CRM readiness.
Reaching a satisfied and loyal customer is the main objective of
CRM (Kımılo!glu and Zaralı, 2009). Liu et al. (2006) have
considered “responsiveness” and “efficiency” as two main
measures of E-CRM success. Romano and Fjermestad (2003)
have shown “improved customer service and support” and
“greater efficiency and cost reduction” as important critical
success factors in E-CRM. If organizations and businesses want
to succeed with E-CRM, they should match the products to
customers’ requirements. According to three stages, including
retaining good customers, increasing the value of the customers
and acquiring customers, its goal is to intelligently manage the life
cycle of customers (Mahdavi et al., 2008). Identifying the
successful implementation of CRM is increasingly becoming the
subject of E-CRM (Mayer and Trück, 2018; Soltani and
Navimipour, 2016).
E-procurement, internet banking facilities and other
payment portals are the examples of extensive e-services in
Iran. Thus, to cope with the emerging technology, the tax office
has embarked on electronic services such as E-CRM for the
convenience of the public. These electronic services have
provided simpler and faster taxation services and greater tax
administrative efficiency. The E-CRM provides a payment
channel for taxpayers to pay their income taxes online. These
systems are designed to facilitate taxpayers to fulfill their tax
obligation, hassle-free, thus encouraging tax compliance and
accordingly increasing the tax collection amount. An increase
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Volume 35 · Number 11 · 2020 · 1831–1847
in tax collection helps to increase government revenue that is
used to provide the following to the public:
! better facilities for educational purposes to enhance the
human capital of the nation;
! better infrastructure, such as better road maintenance and
public facilities; and
! better health services in government hospitals.
The government’s use of information technology in their services
will lead citizens to better delivery of the government services,
more efficient management, less corruption, more transparency,
greater convenience, increased revenue and reduced costs.
Hence, it is important for tax administrations to better
understand the taxpayers’ needs of information system (IS) so
that they can formulate their businesses and marketing strategies
more effectively to increase the use of electronic services provided
by them. Therefore, it is very important to recognize the
influential factors on the success of E-CRM systems. To fulfill
this objective, we have proposed a new model and studied the
taxpayer in East Azerbaijan, Iran. The following procedures are
the summary of this research contributions:
! One of the contributions of this study is to identify gaps in
previous research on the impact of trust, privacy and
service quality on success of E-CRM systems.
! Unlike most studies that have examined the impact of
customer satisfaction on trust, the most important
contribution of this paper is to examine the impact of trust
on customer satisfaction.
! This study presents a framework and a new model to
specify the influential factors for the successful
implementation of E-CRM systems.
! It examines the roles of trust, privacy and the service
quality on customer satisfaction
! This paper analyzes the future challenges of E-CRM systems.
According to this introduction and context, the literature
review related to the E-CRM is elaborated in Section 2. The
proposed hypotheses and the E-CRM model are presented in
Section 3. Sections 4 and 5 provide the research methodology
and results. Finally, Sections 6 and 7 discuss and conclude this
research by highlighting the research implications and
challenges for further investigations.
2. Literature review
Many authors have stated that without the use of internet tools, the
effective CRM cannot exist (Harrigan et al., 2008). Ortega et al.
(2008) stated that the E-CRM is the technological exploitation of
CRM. Previous studies about the use of E-CRM in companies
and organizations have shown that the E-CRM improves
customer loyalty, extends sales, expands customer service,
enhances personalization of relationships and cost savings in
marketing and improves market awareness (Ab Hamid, 2005; Ben
Letaifa and Perrien, 2007; Harrigan et al., 2011; Jayachandran
et al., 2005; Morgan, 2007; Teng et al., 2007).
Shoniregun et al. (2004) advocated an approach based on
trust to view E-CRM and have discussed the ways to be
effective in CRM. To show the organizational value of trust and
E-CRM in multinational organizations, they also conducted a
questionnaire survey. In addition, they suggested a trust model
 The impact of trust, privacy and quality of service
Houriyeh Dehghanpouri, Zeynab Soltani and Reza Rostamzadeh
that has joined policy and law trust, technology trust and people
trust. They raised this question in their research:
Q1. How can organizations expand their E-CRM while the
level of customer confidence increases?
The findings have shown that E-CRM and trust while
maintaining quality to improve reliable business transactions
and identify customer needs, can increase bulk purchase,
market share and reduce management costs. Khalifa and
Shen (2009) investigated a modelling electronic customer
relationship management success with functional and
temporal considerations. Their results demonstrated the
appropriateness of the functional approach in investigating E-
CRM success and the necessity of the temporal
conceptualization of customer satisfaction. Their results
demonstrated the appropriateness of the functional approach
in investigating E-CRM success and the necessity of the
temporal conceptualization of customer satisfaction. To
produce a performance measurement tool for the E-CRM
implementations, Kımılo!glu and Zaralı (2009) examined the
balanced scorecard approach, determining the criteria that
represent the higher level of E-CRM success for internet
businesses. The companies with high levels of perceived E-
CRM success have claimed significantly decreased service
support costs, increased profitability and sales, effective
customer targeting and database management, innovation
and excellence in services, higher levels of improvements in
transaction frequency and high customer satisfaction.
Internet businesses using successful E-CRM programs can
achieve a high level of improvement in all four balanced
scorecard perspectives, including fewer tangible indicators
such as efficiency in business processes, excellent customer
value, innovation and tangible measures such as financial
outcomes.
Furthermore, Chen et al. (2011) examined and investigated
the relationships between E-CRM, customer value and
innovation capability in the electronics and electric industry in
Taiwan. The research findings have shown the indirect and
direct positive impact on E-CRM, personnel service, value,
product image value and innovation capability. Yu et al.
(2015c) studied how customers behave differently, how they
can affect a company, how E-CRM activities and customer
perceptions of fairness are identified in a company. They also
have developed a combined fairness model in the E-CRM that
joins four key variables (quality of differential treatment,
communication efforts, service and price) internal to the firm.
They collected data through a questionnaire for customers of a
city in the UK. The customer perception of firms is created
through different ways of reforming. The research results have
shown that perceived quality of communication, price of
conscious and services are predictors of attitude toward fairness
(Nguyen and Simkin, 2013). Moreover, using multiple E-
CRM activities, the paper suggests that a new combined model
explains the treatment of customers differently for
communication, prices and services, while they are likely to
return to the firm. Furthermore, Ismail and Hussin (2016)
investigated the satisfaction of using airlines e-ticketing system
in Malaysia according to customers’ point of view. The findings
have indicated that the pre-purchase and post-purchase of E-
CRM has a positive effect on the satisfaction of customers. The
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Volume 35 · Number 11 · 2020 · 1831–1847
findings have revealed that most of the respondents are satisfied
with the provided e-services from airlines in Malaysia, and this
level of customer satisfaction will lead to loyalty. Finally, they
have shown that both customer and company can have a long-
term relationship.
Navimipour and Soltani (2016) determined effective factors
(employee satisfaction, technology acceptance and cost) for the
effectiveness of E-CRM. The results of the collected data have
shown that the impact of technology acceptance on
organization performance starts with e-learning systems, ease
of use and infrastructure capability. Moreover, they have shown
that the effectiveness of the E-CRM is positively influenced by
the complementarity of these factors. The outcomes have also
shown that customer relationship performance is positively
influenced by customer costs, which leads to improved E-CRM
success of organizations. The results have shown that any
employee satisfaction, technology acceptance and cost play a
significant role in the E-CRM inefficiency. Kaur and Kaur
(2016) examined that how E-CRM competitive advantage
contributes greatly to financial growth within organizations.
The findings of the research have shown that E-CRM financial
performance contributes greatly to organizational performance.
Further, it can be stated that E-CRM competitive advantage
can also affect non-financial growth (such as customer
satisfaction), improve the quality level of internal business and
also upgrade the e-services and facilities within a bank. Pradana
et al. (2017) studied the influence of E-CRM on service quality
and net benefits in Garuda Indonesia. Using effective E-CRM
provides many benefits to Garuda Indonesia. It has become an
icon as the airline with the best service in the country. Anyone
who wants a timely flight schedule, with adequate
entertainment and snack service, will definitely choose Garuda
Indonesia. Timely and convenience are considered far more
important than a mere counting of ticket prices. The results
have shown that e-commerce and e-business have contributed
to the business process of Garuda Indonesia. Finally,
Mang’unyi et al. (2018) tested the mediating role of customer
satisfaction in the E-CRM and customer’s loyalty using data
from the customers of one of the largest retail banks in Kenya.
The research has revealed that the interaction between E-CRM
transaction features and customer satisfaction is statistically
important. The path analysis has revealed a lack of potential
impact of customer satisfaction in the relationship between E-
CRM and customer loyalty. Al-Dmour et al. (2019)
investigated the impact of ECRM success factors on business
performance. Their goal is to develop an integrated framework
to explore the influences of E-CRM success factors (process fit,
customer information quality and system support) on customer
satisfaction, customer trust and customer retention, which, in
turn, affect the business financial performance of Jordanian
commercial banks in Amman city. Their results have shown
that the success factors of E-CRM (process fit, customer
information quality and system support) have a positive impact
on customer satisfaction, customer trust and customer
retention. Furthermore, the authors have discovered that
customer satisfaction and customer trust have positive impact
on customer retention. It is determined that customer
satisfaction, customer trust and customer retention have a
positive impact on business financial performance.
 The impact of trust, privacy and quality of service Journal of Business & Industrial Marketing
Houriyeh Dehghanpouri, Zeynab Soltani and Reza Rostamzadeh Volume 35 · Number 11 · 2020 · 1831–1847

Although this is a well-known subject, there is not much
attention to a meaningful and measurable issue. Therefore, we
propose a new research model that will examine the critical
factors affecting the success of E-CRM systems in addressing
this issue. The investigated variables are summarized in
Table I. The system quality, information quality, service quality,
responsiveness, technological infrastructure and efficiency are the
main success factors in E-CRM. In this context, this research
examines how trust, privacy and quality are demonstrated
indirectly and directly through customer satisfaction, which
influence the success of E-CRM systems. The hypotheses and
factors of the research model are discussed in the third section.
3. Research hypotheses and model
The purpose of this section is to provide a new model for
identifying effective factors in the success of E-CRM
systems. The proposed research model is presented in
Figure 1. To test the relationships among the components of
the framework, six hypotheses are presented in this section.

Table I A summary of the variables studied in previous papers

Author Independent variables Dependent variables Gaps Fill the Gap
Shoniregun et al.Value of E-CRM Improve e-commerce Do not investigate the impact of trust Investigating the impact of trust
(2004) Value of trust on E-CRM success
Kımılog!lu and Internal business perspective E-CRM performance Measuring the performance of E-CRM from Measuring the performance of
Zaralı (2009) Innovation and learning perspectives the company perception point of view E-CRM implementations from
Financial perspectives Customer the customers’ point of view
perspective
Khalifa and Shen Pre-purchase E-CRM Online customer Not considering the quality of service Necessity to pay attention to
(2009) At-purchase E-CRM satisfaction quality services
Post-purchase E-CRM
Chen et al. E-CRM Product image value Factors affecting on E-CRM have not been Have investigated some factors
(2011) Personnel service value investigated on E-CRM
Innovation capability
Yu et al. (2015b) Differential treatment Communication Lesser points exist, leading to attract trust Our research has led the
Attitudes toward the discussion trust within E-CRM,
fairness of firm’s E-CRM where customers are treated
Re-patronage intentions individually
Price consciousness
Perceived service quality
Nguyen and Price CRM offerings Trust and privacy neglected due to its more Pay attention to privacy and
Simkin (2013) Service importance trust
Communication
Customization
Reputation
Responsiveness
Ismail and Purchase cycle Loyalty The gap of this study is online features that We have investigated E-trust to
Hussin (2016) Post-booking Customer satisfaction can influence customer satisfaction fill this gap
Customer service
Promotion
Web features
Navimipour and Technical support Technology acceptance Measuring the effectiveness of E-CRM from Measuring the effectiveness of
Soltani (2016) Organizational culture Cost the employees’ point of view E-CRM from the customers’
Organizational strategy Employee satisfaction point of view
Organizational flexibility Effectiveness of the E-
Innovation CRM
Ease of use
E-learning systems
Infrastructure capabilities
Kaur and Kaur E-CRM competitive advantage Innovation and learning Factors affecting on E-CRM have not been Have investigated some factors
(2016) through E-CRM tools and techniques perspective investigated on E-CRM
Financial perspective
customer perspective
Internal business
perspective
Pradana et al. E-CRM effect E-service quality The gap of this study is online features that We have investigated E-trust to
(2017) Information quality User satisfaction can influence customer satisfaction fill this gap
System quality Net benefits
Organization impact
Individual impact
Mang’unyi et al. E-CRM Customer satisfaction The gap of this study is privacy that can We have investigated privacy to
(2018) Pre-service features Customer loyalty influence customer satisfaction fill this gap
At-service features
Post-service features
Al-Dmour et al. ECRM success factors Customer satisfaction Not measuring E-CRM success factors Measuring E-CRM success some
(2019) Customer retention factors
Financial performance
Customer trust

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Houriyeh Dehghanpouri, Zeynab Soltani and Reza Rostamzadeh Volume 35 · Number 11 · 2020 · 1831–1847

Figure 1 Research model success through assessing its contributions to overall

organizational performance, improvement of customer
H2-2
relationship quality, organizational learning and business
Trust
process re-engineering. Because customer acquisition,
H2
-1 retention, satisfaction and loyalty are so centrally important
criteria in E-CRM success, numerous measures relating to
Success of E-
Privacy H1 Customer H4
CRM systems
these variables can be encountered in various studies.
Satisfaction
Additionally, Ab Hamid and Kassim (2004) demonstrated that
-1
H3
Quality of Service
E-CRM improves understanding of consumer behavior and
delivering personalized services as well as consumer loyalty.
H3-2
Awareness of site services, customer satisfaction, transaction
amount and frequency, determination of appropriate target
markets and positioning the company as a high-technology
Supporting literature and detailed hypotheses are illustrated
business are also among the example goals portrayed by Strauss
in the next section. To identify the effective factors for the
et al. (2006) in their example balanced scorecard for an
success of E-CRM systems, a brief review about the most
e-business firm. Liu et al. (2006) considered “responsiveness”
important state-of-the-art research is provided. In the rest of
to customer inquiries and “efficiency” of the E-CRM
this section, based on the previous studies, four variables
(customer satisfaction, trust, privacy and quality) are implementation in terms of cost reduction, time saving and
discussed. We try to summarize references to these variables alleviation of E-CRM load as two main measures of E-CRM
in Table II. success. The importance of effective CRM implementation is
intensified in the e-business environment because customer
loyalty is much more difficult to establish in this domain.
3.1 Success of electronic customer relationship
Therefore, understanding the dynamics of E-CRM and
management
assessing its impact on organizational outcomes for
It is understood that the size of the investment in an E-CRM
e-businesses are crucial. Effectiveness of E-CRM technology
project is not the only and ultimate condition of its success.
and transaction reliability are also among the commonly used
Instead, efforts should be directed toward the construction of a
criteria for evaluating E-CRM performance. The technological
continuous performance measurement system that can refine
infrastructure is also important and is considered in
the activities and applications under an E-CRM program
Sivakumar’s (2002) study where E-CRM’s effectiveness
accordingly. Romano and Fjermestad (2003) cited to pinpoint
measures include accessibility of the system, operability and
the important benefits of successful E-CRM implementations,
support for multiple users, system responsiveness, customer
such as increased customer loyalty, more effective marketing by
touch point integration and security and privacy technologies.
having detailed customer information, predicting the type and
timing of purchases, producing targeted campaigns and
tracking their effectiveness. Pan and Lee (2003) showed the 3.2 Customer satisfaction
importance of developing and using metrics to monitor and A customer satisfaction, as a strong predictor for behavioral
improve E-CRM systems for a totally integrated project. variables, has been widely accepted among researchers (Ravald
Zablah et al. (2004) stated that although large amounts of and Grönroos, 1996). Storbacka et al. (1994) defined the
global expenditure are directed toward CRM technology, customer satisfaction as a customer’s effective and cognitive
numerous reports emphasize the prevalence of failure in the evaluation based on her or his personal experiences across all
CRM projects. Hsin Chang (2007) measured a CRM system’s service episodes within the relationship (Sivaraks et al., 2011).
The customers expect companies to satisfy them beyond their
expectations. Therefore, customer satisfaction is considered as
Table II Research variables’ referential sources one of the newest and most important performance measures
Indicators References that will compete for profit soon (Wu and Hung, 2009). The
firms can increase customer satisfaction, loyalty and
Trust and customer Kim et al. (2003), Johnson et al. (2008),
profitability by offering a higher level of service quality
satisfaction Akbar and Parvez (2009), Cockrill et al.
accordingly (Heidemann et al., 2013). The customer
(2009), Kassim and Asiah Abdullah (2010),
satisfaction plays an important role in E-CRM performance.
Zhu, Kuo, and Munkhbold (2016), Kundu
Therefore, if customer satisfaction is influenced by a variable,
and Datta (2015), Zhu et al. (2016), Lu
the E-CRM performance will be strongly influenced by that
(2017), (Yousuf and Wahab, 2017),
variable (Wahab et al., 2010b). Therefore, the research model
Trust and E-CRM Kim et al. (2008).
of this research adopts customer satisfaction as a dependent
Privacy and customer Morais (2010).
variable, including service quality, privacy and trust in
satisfaction
evaluating the impact of indirect and direct variables on the
Quality of service and Chang et al. (2009).
success of E-CRM systems.
customer satisfaction
Customer satisfaction Mang’unyi et al. (2018).
and E-CRM 3.3 Trust
Quality of service and Wang (2008), Kımılo!glu and Zaralı (2009), A trust is as an imperative element in developing relationships
E-CRM Wahab et al. (2010a), Pradana et al. (2017). with customers (Mahmoud et al., 2018). Dwyer et al. (1987)
stated that trust in the development of high-quality

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 The impact of trust, privacy and quality of service
Houriyeh Dehghanpouri, Zeynab Soltani and Reza Rostamzadeh
relationships is an important factor (Lytle, 1995). A business
trust is one of the most relevant antecedents of stable and
collaborative relationships (Kundu and Datta, 2015). In
marketing, trust has been studied in the context of relationship
marketing, either between a customer and a provider (Tahir Jan
and Abdullah, 2014). Trust is considered an essential factor in
initiating and developing online exchanges and relationships
(Kundu and Datta, 2015). Singh and Sirdeshmukh (2000)
named the trust as “glue” that holds the relationships together
and contributes positively toward CRM and ultimately
organizational success. Building online trust is an important
topic for e-commerce system managers and IS researchers
(Elbeltagi and Agag, 2016). Online trust in the E-CRM is an
important topic for human–computer interaction researchers
and e-commerce designers (Hwang, 2009). For a long-lasting
relationship with customers, the satisfaction, cooperation and
trust are considered as an assurance between the parties to
build up long-term relationships (Darajeh and Tahajod, 2010).
In consumer marketing research, the causal relationship
between trust and satisfaction has been discussed for many
years. Several authors suggest trust precedes satisfaction
(Armstrong and Yee, 2001; Flaherty and Pappas, 2000; Liu
and Leach, 2001), which means trust leads to satisfaction in the
exchange relationship between buyers and sellers.
Ratnasingham (1998) stated that “trust is an essential
ingredient for electronic commerce in creating loyal and very
satisfied customers.” A survey research conducted by
Chakravarty and Feinberg (1997) confirmed the proposition
(Kim et al., 2003). A number of studies indicate that lack of
trust is still one of the main factors for customers failing to
commit transactions over the internet (Ang et al., 2001). Lack
of trust is a primary obstacle to e-commerce and by implication
CRM (Roberts and Zahay, 2012). Gefen (2000) argued that
lack of trust has been one of the most significant reasons for
customers not adopting online services. Researchers have
suggested that online customers generally stay away from
vendors whom they do not trust (Reichheld and Schefter,
2000). Moreover, trust is important in the online environment,
affecting customer’s perceptions and willingness to participate
and establish relationships with suppliers online. Many
researchers agree that lack of trust regarding the internet and E-
CRM is a critical issue that needs addressing. Researchers warn
that a lack of trust may be the most significant long-term barrier
to realizing the full potential of e-commerce (Noor, 2013). In
the study, trust is regarded as the most important factor in
determining’ satisfaction with taxpayers.
3.4 Quality of service
The other important component is the level of service quality.
As a driver of satisfaction, we can point to service quality (Lien
et al., 2016). A service quality is one of the most important
dimensions of a relationship between the firm and the customer
(Helkkula and Kelleher, 2010; Liao et al., 2011). The customer
forms her/his idea in a transaction to whether the firm provides
a quality that encourages her/him to continue the business or
not (Chen and Vargo, 2014). A perceived service, which is
poor, results in customers leaving the exchange relationship
because it leads to unfairness perceptions of the customers
(Huppertz et al., 1978). On the other hand, increased
satisfaction may arise from a perceived good service (Bansal
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Volume 35 · Number 11 · 2020 · 1831–1847
and Taylor, 1999). Huppertz et al. (1978) showed that
complaints and customers leaving a firm may be because of
poor service. They suggested that unfairness perceptions
induce customers to go out of relationships if they experience
bad customer service because of poor treatment (Yu et al.,
2015a). The quality of service is a general judgment of a service
that contributes to firm performance, purchase intentions and
customer satisfaction (Jaiyeoba et al., 2018; Zeithaml et al.,
1996). Many studies have been done to examine the impact of
service quality on customer satisfaction. Rust and Zahorik
(1993) imagined that service quality development increases the
perceived quality, consumer loyalty and satisfaction. The
importance of service quality is confirmed as a precondition for
customer satisfaction and ultimately customer loyalty.
3.5 Privacy
The customers have strongly believed that the site is secure and
their personal information is protected. (Kundu and Datta,
2015). The poor design of the interface, technology failure,
perceived lack of human contact, perceived lack of financial
security and privacy could cause the online environment to
decrease satisfaction (Meuter et al., 2000). Ross (2005) has
highlighted privacy and security as important factors because
he has found that these elements, whether will affect customer
decision to online purchase or not. A very important element in
this purchase stage is the privacy dimension because this policy
is very important in developing a long-term relationship
between company and customer, and in developing trust, and
refers to the website’s ability in protection of customer’s
personal information (Ismail and Hussin, 2013). On the other
hand, privacy refers to the protection of different types of data
that are gathered (without or with the user’s knowledge) during
user interaction with the online system, which may affect the
system usage (Kassim and Asiah Abdullah, 2010). In retaining
the existing customers and acquiring potential online
customers, privacy is seen as a critical factor (Park and Kim,
2003). Therefore, the customer satisfaction, and privacy can
also be a critical factor (Eid, 2011). Based on the arguments
above, thus, the current research hypothesizes as follows:
H1. Customer satisfaction is positively influenced by privacy.
H2-1. Customer satisfaction is positively affected by trust.
H2-2. Success of E-CRM systems is positively impacted by the
trust.
H3-1. Customer satisfaction is positively influenced by service
quality.
H3-2. Success of E-CRM systems are positively influenced by
service quality.
H4. Customer satisfaction has a positive impact on the
success of E-CRM systems.
The research model with all factors is shown in Figure 1. It
illustrates the privacy, trust and quality of service that directly
or indirectly lead to the success of E-CRM systems. Regarding
this model, six hypotheses are tested. Although the
hypothesized relationships are indicated by the arrows, the
letter H indicates each of the hypotheses.
 The impact of trust, privacy and quality of service
Houriyeh Dehghanpouri, Zeynab Soltani and Reza Rostamzadeh
The research methodology, including the data collection
procedure, sample and measurement used in this research are
described in the next section.
4. Research methodology
The data collection and item measurement are described in this
section.
4.1 Measurement
The elements derived from related initial researches are shown
in Figure 1. The following five-point Likert scale was adopted:
1 = strongly disagree, 2 = disagree, 3 = undecided, 4 = agree
and 5 = strongly agree. The questionnaire consists of 18 items.
The three items about for privacy were obtained from (Aniba
et al., 2011), for quality service the scale consists of three items
so were obtained from (Parasuraman et al., 2005), three items
for trust were obtained from Aniba et al. (2011). Four customer
satisfaction was obtained from Amin and Isa (2008) and five
dimension for E-CRM was obtained from (Hong-kit Yim et al.,
2004; Lee-Kelley et al., 2003) (Appendix).
4.2 Sampling and data collection
The taxpayers of East Azerbaijan province of Iran are the target
sample in this research. The statistical sample of Cochran’s
formula is estimated at 384 people (equation (1)) (Jalal and
Koosha, 2015), and a random cluster sampling is used to
choose them. A total of 378 questionnaires are analyzed
through the gathered data from taxpayers. The time period of
research is from January 2017 to September 2018. The reliable
and standard resources are used to examine the questionnaire’s
validity, and the statistical population is distributed after the
revision. To examine the reliability, 384 questionnaires of the
taxpayers of East Azerbaijan province are provided.
Nt2 pq
n¼
Nd 2 1 t2 pq
2
77996 # ð1:96Þ # 0:5 # 0:5
¼h i h i ¼ 383:277
2 2
77996 # ð0:05Þ 1 ð1:96Þ # 0:5 # 0:5
ffi 384
(p = q = 0/5, t = 1.96, d = 0.05) N = 77996,
N: statistical population
N: sample size
P: the estimated proportion of an attribute that is present in
the population
Q: the estimated proportion of an attribute that is not present
in the population
D: level of precision
T: desired confidence level
5. Research results
Structural equation modeling (SEM) based on variance is
growing in popularity, which is demonstrated by the plethora of
recent discussions and developments (Henseler et al., 2014), as
well as its frequent application across different disciplines
(Henseler et al., 2015). There are several reasons to prefer
Journal of Business & Industrial Marketing
Volume 35 · Number 11 · 2020 · 1831–1847
partial least square (PLS) to covariance-based tools. Compared
with a covariance-based strategy, linear structural relations
PLS is capable of modeling hidden buildings under conditions
of low statistical constraints and specifications in data (for
example, abnormal assumptions), and able to analyze
constructive measures. The PLS has also much more
robustness, flexibility and consistency in small to moderate
sample sizes (Chin and Newsted, 1999; Ghobadi and
D’Ambra, 2013). Based on the results of ordinary experiments,
the research model is analyzed using PLS Version 3.0. To
examine the normality of the sample distributions using SPSS
Version 24, we have performed Shapiro–Wilk and
Kolmogorov–Smirnov tests, and the result is that the sample
distributions of the data do not obey the normal distribution.
To demonstrate non-normality, the PLS is useful to analyze
such data (Chin, 2003; Marcoulides et al., 2009). The analysis
of measurement model is done in the first step, and the test of
structural relationships is carried out on the second step. An
explanation of the structural analysis and measurement models
is included in the following sections.
5.1 Measurement model
Using Cronbach’s a, we have examined the measurement items
of internal reliability. The smallest value of Cronbach’s a is 0.73,
which indicates that the reliability is at a satisfactory level. Then,
to test the measurement model, confirmatory factor analysis is
conducted to examine the discriminant validity and the
convergent validity of the instrument items. Using the procedure
outlined by Larcker and Fornell, the average variance extracted
(AVE) and composite reliability (CR) are assessed to check the
reliability of the latent variables (Fornell and Larcker, 1981a). If
the AVE is 0.50 or greater, and the CR is 0.70 or greater, then the
reliability of AVE and CR is acceptable. The AVE and CR values
in this research are more than the acceptable values, as shown in
Table III. The CR factors from 0.88 to 0.93 are above the 0.7
criterion. The range of AVE is from 0.65 to 0.84. Moreover, the
reliability of internal consistency is assessed by Cronbach’s a.
The resulting values are above the acceptable threshold of 0.70
because they have ranged from 0.81 to 0.92. At the second stage,
the discriminant validity is considered. For this, the shared
variance of the constructs and the other constructs in the model
(1)
should be smaller than AVE (Chin et al., 1997). In addition,
using the benchmark proposed by Larcker and Fornell, the
scales’ discriminant validity is assessed (Fornell and Larcker,
1981b). The shared correlation between the factor and other
factors in the model should be smaller than the square root of
AVE (Chen et al., 2012).
The inter-construct correlations with the square roots of the
AVE of each construct in the diagonal elements are shown in
Table IV. As a sign of service quality and customer
Table III Convergent validity and scale reliabilities
AVE CR Cronbach’s a
Trust 0.76 0.93 0.89
Privacy 0.79 0.88 0.73
Quality of service 0.81 0.90 0.79
Customer satisfaction 0.84 0.91 0.80
Success of E-CRM systems 0.65 0.93 0.91
1837
 The impact of trust, privacy and quality of service
Houriyeh Dehghanpouri, Zeynab Soltani and Reza Rostamzadeh
Table IV Discriminant and correlation matrix assessment
Trust Privacy Quality of service
a
Trust 0.87
Privacy 0.76 0.89b
Quality of service 0.80 0.74 0.90c
Customer satisfaction 0.77 0.71 0.72
Success of E-CRM systems 0.78 0.79 0.73
Notes: aH0.76, bH0.79, cH0.81, dH0.84, eH0.65
satisfaction’s strong causal relationships, they have high inter-
correlations. As the sign of satisfying discriminant validity, the
AVE’s square roots exceed the inter-construct correlations.
Finally, this research evaluates the four constructs indicator’s
variances to overcome the common method bias concern with
self-reported survey research.
In terms of the discriminant validity criterion, cross-loadings
and heterotrait-monotrait (HTMT) ratio are analyzed to
determine the model external consistency. The HTMT is
developed to address the insensitivity of the Fornell and
Larcker (1981a) and cross-loading criterion. The value of
HTMT is close to a sign of a lack of discriminant validity. All
index values of HTMT should be less than 0.90, thereby
confirming the discriminant validity (Henseler et al., 2015).
Therefore, according to the above-mentioned criteria, we have
achieved the discriminant validity of all constructs, and the
results of HTMT values are illustrated in Table V.
5.2 Structural model
This research has used PLS-SEM version 3.0. To estimate
other model parameters and path coefficients, the PLS-SEM
algorithm is used to minimize the amount of unexplained
variance or maximize the explained variance (Hair et al., 2013).
The hypotheses are tested by checking the values of the
standardized parameter with values of t representing the level of
importance. Moreover, the t-values are obtained through the
bootstrap routine (Chin, 1998). Moreover, the bootstrapping
output indicates that the paths are related to each of the
hypotheses. The structural model with t-value for each path is
presented in Figure 2, where a supported relationship is shown
through dashed and solid lines. All hypothesized relationships
are supported. Privacy has positive effects on customer
satisfaction (t- value = 2.41, p < 0.05), supporting H1. The
customer satisfaction is positively and significantly influenced
by trust (t- value = 6.05, p < 0.001) and trust to the success of
E-CRM systems (t- value = 26.83, p < 0.001), supporting H2-1
and H2-2. In addition, regarding the H3-1 and H3-2, service
quality positively influenced customer satisfaction (t-value =
5.46, p < 0.001) and quality of service to the success of E-CRM
Table V HTMT for discriminant validity
Trust Privacy Quality of service
Trust
Privacy 0.65
Quality of service 0.63 0.58
Customer satisfaction 0.69 0.37
Success of E-CRM systems 0.73 0.67
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Volume 35 · Number 11 · 2020 · 1831–1847
Customer satisfaction Effectiveness of the E-CRM
0.92d
0.68 0.81e
Figure 2 PLS results of the research model
Trust
Success of E-
Privacy 2.41* Customer 18.29***
CRM systems
Satisfaction
Quality of
Service
Notes: *p < 0.05; ***p < 0.001
systems (t-value = 15.73, p < 0.001). Hence, H3-1 and H3-2
were supported. Finally, for providing support for H4, the
customer satisfaction is positively associated with the success of
E-CRM systems (t- value = 18.29, p < 0.001). Table VI shows
the coefficients for each path and t-values for the hypothesized
relationships.
The adjusted R2 values take into account the model
complexity and sample size, and as a result, comparing
different models and model explanatory power in a different
data sets is useful (Henseler et al., 2016). In PLS, R2 is a
statistical size of the percentage of variance in a data set that can
be described as the relative value of the variance of the
dependent variable or interpreted jointly by explanatory
variables. For instance, if R2 = 0.831, we say that the
explanatory variables explain 83.1 per cent of the variance of
the dependent variable. The range of R2 is from 0 to 1;
however, there is no standard criterion, in general, the higher
the R2, the higher the variance can be explained (Chen et al.,
2012). Consequently, an integrated model is provided for
examining the influence of trust, privacy and quality of service
on customer satisfaction and the effectiveness of the E-CRM.
Overall, the model explains 55.1 per cent of the variance in
customer satisfaction and 83.1 per cent in the effectiveness of
the E-CRM.
A global quality criterion of the structural model is also
provided by the average redundancy index computed as:
Customer satisfaction Success of the E-CRM
0.51
0.69 0.78
 The impact of trust, privacy and quality of service Journal of Business & Industrial Marketing
Houriyeh Dehghanpouri, Zeynab Soltani and Reza Rostamzadeh Volume 35 · Number 11 · 2020 · 1831–1847

Table VI Results of PLS structural model

Hypothesis Relationship b t-value Supported
H2-1 Trust ! Customer satisfaction 0.42 6.05 ((
Yes
H2-2 Trust ! Success of E-CRM systems 0.50 26.83(( Yes
H1 Privacy ! Customer satisfaction 0.15 2.41( Yes
H3-1 Quality of service ! Customer satisfaction 0.27 5.46(( Yes
H3-2 Quality of service ! Success of E-CRM systems 0.23 15.73(( Yes
H4 Customer Satisfaction ! Success of E-CRM systems 0.35 18.29(( Yes
Notes: ( p < 0.05; (( p < 0.001, “!” shows path hypothesis. b : path coefficient

Red j ¼ Communnality j # R2 (2) ! Red customer satisfaction = Com customer satisfaction #

R2 = 0.84 # 0.55= 0.46.
! Red success of E-CRM systems = Com effectiveness of
Commonality j ¼ ðloadingsÞ2 (3)
the E-CRM # R2 = 0.65# 0.83 = 0.54.
Therefore:

n
1X
Red ¼ Redj (4)
n j¼1
Red customer satisfaction 1 Red E ' CRM systems Successful implementation
Red ¼
2
0:46 1 0:54
Red ¼ ¼ 0:50
2

Where, n is the total number of hidden variables in the model. the intensity of indirect effect of independent variable, the total
However, the more the redundancy, the more suitably it fits the of this variable’s total effect is used on the dependent variable of
structural model in a study. the site called the variance accounted for (VAF) index.
The hypothesized relationships in the structural model have a#b
been tested using the measurement model evaluation. The VAF ¼ (6)
ða # bÞ 1 c
evaluation of the structural model involves estimating R2 value
and the path coefficients. For PLS path modeling, a global fit has 0:42 # 0:35
been suggested lately. The goodness of fit index (GOF) VAF ¼ ¼ 0:227
ð0:42 # 0:35Þ 1 0:50
(Tenenhaus et al., 2004) intends to calculate the performance of
PLS model in both the structural and measurement models 0:27 # 0:35
VAF ¼ ¼ 0:291
according to the overall prediction performance of the model ð0:27 # 0:35Þ 1 0:23
(Chin, 2010). The GOF index is achieved as the geometric mean
a = path coefficient between the independent variable and
of the average R2 value and the average commonality index
mediator;
(Chin, 2010). Wetzels et al. (2009) defined the effect sizes as
b = path coefficient between the dependent variable and
large (0.36), medium (0.25) and small (0.1) GOF. The direction
mediator; and
and the strength of the relationship between two constructs are
c = path coefficient between the dependent and independent
shown by the path coefficient. The percentage of explained
variable.
variability is represented by R2. Therefore, the greater R2 value
The results have shown that the mediator variable of
offers better explanatory power (Wixom and Watson, 2001).
customer satisfaction with a small amount of mediation
pffiffiffiffiffiffiffiffiffiffiffiffiffiffiffiffiffiffiffiffiffiffi
between trust and privacy variable is successfully mediated by
GOF ¼ AVE # R2 (5)
E-CRM systems.
pffiffiffiffiffiffiffiffiffiffiffiffiffiffiffiffiffiffiffiffiffiffiffiffi
GOF ¼ 0:77 # 0:69 ¼ 0:73 6. Discussion and implications
A GOF value of 0.73 is resulted, which is more than 0.36 cutoff A summary of the new findings of this research and discussion
value for large effect sizes of R2. Therefore, it can be concluded of their implications are presented in this section.
that the proposed model works well enough compared with the
base values defined above (more than 0.36). Therefore, the 6.1 Summary of findings
data and structure of the model are consistent with each other. A number of IS-CRM researchers (Albert et al., 2004; Luo and
In the structural modeling with partial variable, to determine Seyedian, 2003) began to explore how to use and identify IT to

1839
 The impact of trust, privacy and quality of service
Houriyeh Dehghanpouri, Zeynab Soltani and Reza Rostamzadeh
manage customer service activities because of the growing
importance of customer service in loyalty and customer
satisfaction. Meanwhile, the E-CRM attracts particular
attention (Chen and Tsou, 2012; Jukic et al., 2002; Pan and
Lee, 2003), such as creation of costs savings in marketing,
generation of sales (Patel and Conklin, 2009), increased market
awareness (Boulding et al., 2005), increased personalization,
improved customer loyalty and enhanced customer service.
Because technology is always considered as a client-centric
approach, it requires a precise strategic approach (Chen and
Ching, 2007; Harrigan et al., 2012; Lawson-Body and
O’Keefe, 2006). For the determinants of the success of ECRM
systems, a model is offered in this research. The theoretical
model is tested using PLS with SEM. To illustrate different
taxpayers who are part of the taxpaying community in Iran, a
self-assessment questionnaire is designed and collected
fromtaxpayers in Tabriz.
The current research results indicate that the research model
is generally plausible because the six offered relations among
the constructed concepts have shown coefficients that are
significantly positive. The proposed model suggests that the
success of E-CRM systems is increased with customer
satisfaction. Moreover, it is significantly and positively
influenced by the trust (Table VI). Given that customer
satisfaction is positive, the findings are consistent with the
findings from previous studies. The current research findings
have shown that customer satisfaction is more likely to be
affected by trust in the online service for tax refunds, which in
turn affects the success of E-CRM systems. Although
satisfaction has a positive relationship with trust, privacy and
quality of service, we are surprised to find that trust has a much
higher coefficient of customer satisfaction than privacy and
quality of service. The security perception of risk-free
payments, the protection of personal information and online
privacy have had a very positive impact on customer
satisfaction. A significant effect on customer satisfaction and a
highly positive and significant relation with service quality are
found. The results have indicated that the success of E-CRM
systems is positively and significantly influenced by customer
satisfaction. We have found evidence to support the significant
and positive link between the success of E-CRM systems, such
as context, customer satisfaction and service quality.
Nevertheless, many researchers highlight the mediators
between the success of E-CRM systems and service quality.
The customer satisfaction strategy is emphasized in this work,
and satisfaction in E-CRM settings is suggested as the crucial
path to achieve the success of E-CRM systems. This research
shows that satisfaction acts as a mediator between service
quality and success of E-CRM systems. Moreover, it is
statistically shown that although there is a significant linkage
between E-CRM quality of service and success of E-CRM
systems, the satisfaction of the best accounts is to increase the
success of E-CRM systems.
6.2 Implications of the findings
The goal of this research is to examine the factors, including
privacy, quality of service, trust and customer satisfaction,
which affect the success of E-CRM systems. The main factors,
including privacy, quality of service and trust, which have the
greatest impact on customer satisfaction are the main purposes
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Journal of Business & Industrial Marketing
Volume 35 · Number 11 · 2020 · 1831–1847
of the research, and the contribution of this research is to
present the theoretical framework for customer satisfaction in
the E-CRM system. The results of current research have shown
the practical concepts for marketing experts and managers with
strategic plans to improve the performance or efficiency of E-
CRM systems. It should be noted that customer satisfaction, as
a result of trust, privacy and quality of service, is related to the
success of E-CRM systems.
7. Conclusion and limitations
The E-CRM is one of the most important ISs that enable
organizations to analyze, store and collect customer data, and
contact customers to provide a comprehensive view of their
customers. The widespread success of E-CRM systems and
organizations can bring competitive advantages. A new model
is presented for determining the factors for the success of
E-CRM systems. The purpose of the research is to investigate
the factors affecting the success of E-CRM systems. It also
examines the relationship between internal variables (success of
E-CRM systems and customer satisfaction) and external
variables (service quality, privacy, trust) and a structured
equation modeling approach that is used.
The development of new technology is advancing rapidly to
accelerate internet-based systems and create new distribution
instruments to make the World Wide Web increasingly
accessible worldwide. Although the internet acts as a less costly
and faster platform for the organization and customer, it has
highly increased the customer satisfaction importance. The
lack of trust is often the reason for internet customers.
Therefore, promoting confidence and trust on the internet is a
crucial need. Both in an offline and online environment, trust is
an essential tool for a transaction to take place. The level of
trust needed to engage and take the steps in online transactions
is different for each individual. It is hard to say how trust is
difficult for different people. From the findings, it is clear that
customer satisfaction is influenced by trust in the context of
online services. The customer satisfaction affects the success of
E-CRM systems. It is also found that perceived privacy is
strongly related to the success of E-CRM systems, but weakly
related to customer satisfaction. From the findings, it is shown
that the importance of customer satisfaction and service quality
for the success of E-CRM systems is not restricted to taxpayer,
but also applies to the E-CRM settings. From the outcomes, it
is clear that service quality emphasizes the need to examine
mechanisms by which quality of service contributes to
enhancing the success of E-CRM systems, and does not
operate apart from other sources of the success of E-CRM
systems. Moreover, the profitability of organization and
customer satisfaction are positively influenced by service
quality. It is obvious that customer satisfaction increases and
directly affects the success of E-CRM systems. Furthermore,
considering the consequences of the management of this
research, we can affirm that the interrelationship between
customer satisfaction and service quality is recognized as one of
the key factors for customer success of E-CRM systems. The
results have shown that customer satisfaction is positively
influenced by trust, privacy and quality of service, and the
success of E-CRM systems is directly influenced by customer
satisfaction.
 The impact of trust, privacy and quality of service
Houriyeh Dehghanpouri, Zeynab Soltani and Reza Rostamzadeh
Customers play a vital role on success of a service provider so
the most important factor for successful relationships and E-
CRM service is trust. In the field of marketing, trust is the basis
of communication and trade between individuals. Likewise, a
lack of trust leads to e-business transaction failure. Everyone
involved in the business should have confidence in each other.
Trust has been identified as a major factor influencing
customer commitment and loyalty. It is obvious that if one
party trusts another, it is maybe to develop some form of
positive behavioral intent toward the other party. So, when the
customer trusts the E-CRM service provider, he/she actually
intends to use the service provider. The level of customer trust
in a mobile service provider and customer privacy concerns are
inversely correlated. However, some trust factors in traditional
business relationships, such as belief or viewpoint based on
face-to-face meetings or the recommendations of colleagues,
friends and business partners, may not apply to online trading.
Therefore, to gain customers’ trust, it is recommended to
create fair customer-friendly conditions in the organization as
well as return/cancellation policies be customer-friendly and
fair. To increase the reputation of the organization, it is
necessary the organization executives provide customer
security. Another way to increase customer confidence is send a
confirmation of secure payment and transmission. Also
considering that, as third-party verification (e.g. seal of
approval) to verify the company’s website authenticity for
customers is vital, so to increase the trust of the customers in
each organization it should be considered. Bearing in mind that
privacy is one of the factors that influence customer
confidence, it is recommend that managers provide statements
to ensure that customer information is kept confidential. As a
result, customers feel comfortable when providing sensitive
information (e.g. credit card/debit card numbers) for online
purchase.
Because economic development is one of the major
economic goals of developing countries, fiscal policies are very
important; tax policies are an important part of fiscal policies
that are within the framework of the country’s economic
system. It is used in harmony with other economic policies.
Because an efficient tax system actually generates coherent
growth of sectors and economic development, therefore, every
organization, including the tax administration, wants to
provide services that provide customer satisfaction. Higher
levels of customer satisfaction lead to greater loyalty and more
satisfied customers are more satisfied than loyal customers and
there is a positive correlation between customer loyalty and the
benefits of any organization. Given that the current approach of
the Iranian annual budget law to international sanctions is to
increase the share of non-oil revenues, including tax, in recent
decades, many efforts have been made to disseminate tax
culture, to encourage self-expression through electronic
customer-communication systems. Therefore, in view of the
above, identifying the factors affecting customer satisfaction
(taxpayers) in the achievement of the goals of the National Tax
Administration in the use of ISs is very important. Thus, given
the results, organizations such as tax administration have
widely recognized that customers are their best asset and view
customer relationships as beneficial and reciprocal exchanges
and the opportunities they need to manage. The tax
organization has some competitive advantages with
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Journal of Business & Industrial Marketing
Volume 35 · Number 11 · 2020 · 1831–1847
confidential customer information, and it allows the
organization to provide effective strategies for customers who
value their customers in the economy of the surplus economy
today. Useful customer information and strong relationship
have become rare factors. Organizations that collect and
organize data about customers and use them effectively to build
and maintain trust relationships will ultimately compete in the
world of competition. However, the results showed that
taxpayers do not receive direct benefits for the financial
resources they lose, but rather the indirect social, economic
(economic stability) benefits of paying taxes, enabling them to
benefit from these financial resources, so it illustrates the
importance of tax and electronic payments and how to treat
taxpayers.
Finally, given the importance of the tax administration in
countries, the use of the internet and other information tools
can replace the obscure and undemocratic decisions of
government officials and managers, but because corruption
control has always been a user and information activity,
managers need techniques and aid to rely on them to control
corruption. Given the results, and because of the nature of E-
CRM, it is expected that its application will increase the
transparency of administrative and decision-making processes
in the tax administration and other public and private agencies
and institutions. Therefore, E-CRM systems are expected to
increase the transparency of administrative processes and
decision-making and lead to a more efficient and effective
government formation of public spending and better public
services to citizens, and with increased public access to
information and greater accountability to citizens, corruption
in the form of electronic taxation has been reduced and
eliminated gradually and public satisfaction will increase.
Therefore, the use of E-CRM systems can be the best way to
encounter corruption in the tax administration. The results
showed that because of the relationship between information
transparency caused by IT with reduced administrative
corruption and increased customer satisfaction, it is
recommended to senior managers and officials to strengthen
and expand modern IT infrastructure, development of
communication and telecommunication networks and to
improve electronic payment systems based on the experiences
of advanced countries.
A certain number of research limitations are noticed in this
research. First of all, there are only three independent variables,
including those limited by time and resources. Second, a series
of data is collected in East Azerbaijan province from Iran, and
research findings may be limited to locations. The future
studies need to collect data from other locations in Iran and
increase the sample size to confirm the results of this study. In
addition, possible future studies may also include other
variables that will affect the customer satisfaction and the
success of E-CRM systems. The cross-sectional research
cannot completely capture the non-linear, interactive, dynamic
communication variables, because customer relationships are
built over time. Furthermore, the research could be expanded
by enhancing the current model. The role of cultural issues
could be investigated to get more depth into the model. The
future research on this issue can be used for current research
implications.
 The impact of trust, privacy and quality of service
Houriyeh Dehghanpouri, Zeynab Soltani and Reza Rostamzadeh
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 The impact of trust, privacy and quality of service Journal of Business & Industrial Marketing
Houriyeh Dehghanpouri, Zeynab Soltani and Reza Rostamzadeh Volume 35 · Number 11 · 2020 · 1831–1847

Appendix

Table AI Scale items

Variable Reference Scale
Privacy Aniba et al. (2011) I think the site of this organization providing a privacy statement to guarantee customer information is
kept confidential is necessary
I think that providing third-party verification (e.g. seal of approval) to verify the organization’s
website authenticity for customers is vital
I think that the online service of the organization does not share customers’ personal
information with other sites
Quality Parasuraman et al. (2005) The site of this organization enables me to complete a transaction quickly
service It tells me what to do if my transaction is not processed
I think that the reputation of the organization in terms of security is important
Trust Aniba et al. (2011) I think that the organization should always send a confirmation of secure payment and transmission
I feel comfortable when providing sensitive information (e.g. credit card/debit card numbers)
for online payments
I think that the terms and conditions laid out by the organization are customer friendly and fair
Customer Amin and Isa, (2008) I am satisfied with services provided by this organization
satisfaction I am satisfied with employees respond and prompt services online
I am satisfied with financial services advice online
The overall online service quality provided by this organization is excellent
E-CRM Hong-kit Yim et al. (2004), Lee- Complaints (suggestive) promotes and encourages customers to share problems when they arise
Kelley et al. (2003). If possible, the needs of customers are reviewed and responses are made on an individual basis
This organization has the right technical personnel to provide technical support for the
utilization of computer technology in building customer relationships
This organization has the right software to serve our customers
Complaints (responsiveness) customer complaints are reviewed and acted on swiftly

Corresponding author
Reza Rostamzadeh can be contacted at: rostamzadeh59@
gmail.com

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