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These systems have human-like decision capacity for selected applications based on a decision rationale which cannot be looked-up conveniently and constitutes a black box. As a consequence, acceptance by end-users remains somewhat hesitant. While lacking transparency has been said to hinder trust and enforce aversion towards these systems, studies that connect user trust to transparency and subsequently acceptance are scarce. In response, our research is concerned with the development of a theoretical model that explains end-user acceptance of intelligent systems. We utilize the unified theory of acceptance and use in information technology as well as explanation theory and related theories on initial trust and user trust in information systems. The proposed model is tested in an industrial maintenance workplace scenario using maintenance experts as participants to represent the user group. Results show that acceptance is performance-driven at first sight. However, transparency plays an important indirect role in regulating trust and the perception of performance.<\/jats:p>","DOI":"10.1007\/s12525-022-00593-5","type":"journal-article","created":{"date-parts":[[2022,10,23]],"date-time":"2022-10-23T23:03:52Z","timestamp":1666566232000},"page":"2079-2102","update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":176,"title":["The effect of transparency and trust on intelligent system acceptance: Evidence from a user-based study"],"prefix":"10.1007","volume":"32","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-0118-7757","authenticated-orcid":false,"given":"Jonas","family":"Wanner","sequence":"first","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-0101-5429","authenticated-orcid":false,"given":"Lukas-Valentin","family":"Herm","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-4907-6802","authenticated-orcid":false,"given":"Kai","family":"Heinrich","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-8050-123X","authenticated-orcid":false,"given":"Christian","family":"Janiesch","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"297","published-online":{"date-parts":[[2022,10,24]]},"reference":[{"issue":"3","key":"593_CR1","doi-asserted-by":"publisher","first-page":"1405","DOI":"10.1109\/TII.2018.2843770","volume":"15","author":"A Aboulian","year":"2018","unstructured":"Aboulian, A., Green, D. 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