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This study aims at investigating the extent of SysTrust’s framework (principles and criteria) as an internal control approach for assuring the reliability of accounting information system (AIS) were being implemented in Jordanian business organizations.

The study is based on primary data collected through a structured questionnaire from 239 out of 328 shareholdings companies. The survey units were the shareholding companies in Jordan, and the single key respondents approach was adopted. The extents of SysTrust principles were also measured. Previously validated instruments were used where required. The data were analysed using t-test and ANOVA.

The results indicated that the extent of SysTrust being implemented could be considered to be moderate at this stage. This implies that there are some variations among business organizations in terms of their level of implementing of SysTrust principles and criteria. The results also showed that the extent of SysTrust principles being implemented was varied among business organizations based on their business sector. However, there were not found varied due to their size of business and a length of time in business (experience).

This study is only conducted in Jordan as a developing country. Although Jordan is a valid indicator of prevalent factors in the wider MENA region and developing countries, the lack of external validity of this research means that any generalization of the research findings should be made with caution. Future research can be orientated to other national and cultural settings and compared with the results of this study.

The study provides evidence of the need for management to recognize the importance of the implementation of SysTrust principles and criteria as an internal control for assuring the reliability of AIS within their organizations and be aware which of these principles are appropriate to their size and industry sector.

The findings would be valuable for academic researchers, managers and professional accounting to acquire a better undemanding of the current status of the implementation of the SysTrust principles (i.e., availability, security, integrity processing, confidentiality, and privacy) as an internal control method for assuring the reliability of AIS by testing the phenomenon in Jordan as a developing country.

This study aims to provide an in-depth understanding of investors’ cognition and decision-making process with regard to internet financial products. The objective is to effectively guide users’ rational investments.

First, based on grounded theory, this study develops a tool for measuring users’ perceived value (PV) of internet financial products via in-depth interviews. Then, after comprehensively considering users’ environmental, individual and psychological characteristics, this study proposes a theoretical model of internet financial product investment decisions based on the PV of users. Finally, an empirical study is conducted on 693 valid sample data from e-commerce and online banking financial platforms.

The empirical results suggest that network externalities influence users’ financial behavior by herding (HE) (imitating others and discounting their own information) and PV. PV and HE are key factors in users’ investment decisions with regard to internet financial products. Moreover, users’ self-efficacy (SE) and platform type play moderate roles in the influence mechanism.

The research conclusions provide valuable references for designing financial products and establishing regulatory rules, which will help the internet financial industry to grow soundly and innovatively.

This study uncovers the mediating effect of HE and PV between network externalities and users’ investment intentions in the context of internet financial products. In addition, the moderating effect of users’ SE and platform types is revealed.

There is strong consensus that the Internet has the potential to positively impact firms, and SMEs in particular; however, not all firms have realized benefits from adoption. The present study extends research in the area by addressing the need to examine the “chain” of variables explaining Internet adoption. We do this by exploring SME owner/manager Internet-related usefulness and ease-of-use cognitions and intention to use the Internet for supplier information management. We also explore the influence of behavioral norms and two broader strategic perspectives, market and learning orientation, on the Internet-related cognitions. Findings have implications for researchers and practitioners by identifying factors that contribute to effectively leveraging the Internet in an important area for SMEs.

Understanding people’s intentions to be an internet entrepreneur is an important issue for educators, academics and practitioners. The purpose of this paper is to develop and validate a scale to measure internet entrepreneurial self-efficacy.

Based on an analysis of 356 responses, a scale of internet entrepreneurial self-efficacy is validated in accordance with established scale development procedures.

The internet entrepreneurial self-efficacy scale has 16 items under three factors (i.e. leadership, technology utilization and internet marketing and e-commerce). The scale demonstrated adequate convergent validity, discriminant validity and criterion-related validity. Nomological validity was established by the positive correlation between the scale and, respectively, internet entrepreneurship knowledge and entrepreneurial intention.

This study is a pioneering effort to develop and validate a scale to measure internet entrepreneurial self-efficacy. The results of this study are helpful to researchers in building internet entrepreneurship theories and to educators in assessing and promoting individuals’ internet entrepreneurial self-efficacy and behavior.

The aim of this study is to determine which of previously used survey measures can be considered the most appropriate to assess children’s advertising exposure. First, three levels of content specificity for assessing children’s exposure to advertising were distinguished as follows: exposure to the medium, exposure to broad content and exposure to specific (i.e. commercial) content. Second, using longitudinal data from 165 children between 8 and 11 years old, the test-retest reliability and content validity of survey measures from all three levels were examined.

Due to societal concerns about the effects of advertising on children’s well-being, research into this topic is expanding. To enhance knowledge accumulation and bring uniformity to the field, a validated standard survey measure of advertising exposure is needed. The aim of this study is to provide such measures for television and internet advertising.

The findings suggest that all measures provided solid estimates for children’s television and internet advertising exposure. Yet, due to minor differences in reliability and validity, it may be concluded that television advertising exposure can best be measured by asking children how often they watch certain popular (commercial) television networks, either weighting or not weighting for advertising density. Internet advertising exposure can best be measured by asking children how often they use the internet or how often they visit certain popular websites, weighting for advertising density.

The current measures for children’s advertising exposure through traditional media can easily be adapted to fit new media.

This paper aims to describe a method for Internet-of-Things-devices to achieve industrial grade reliability for information transfer from wireless sensor systems to production systems using blockchain technologies.

An increased security and reliability of submitted data within the sensor network could be achieved on an application level. Therefore, a lightweight, high-level communication protocol based on blockchain principles was designed.

Blockchain mechanisms can secure the wireless communication of Internet-of-Things-devices in a lightweight and scalable manner.

The innovation of this research is the successful application of general blockchain mechanisms to increase security of a wireless sensor system without binding to a dedicated blockchain technology.

This study aims to determine the requirements and find out the challenges for the use of digital library services for rural areas of Capricorn District Municipality, Limpopo province. The research questions of the study are: What are the requirements for the use of digital library services in rural areas of Capricorn District Municipality? What are the challenges of accessing digital library services in rural areas?

Data was analysed thematically and deductively in this study, as researcher required to accomplish the purpose of the study through consistent structure (Zalaghi and Khazaei, 2016). In deductive analysis, the researcher starts with a set of categories, which are then used to categorize and organize data (Bertram and Christiansen, 2020). The researcher got familiar with data from the interviewing process and when transcribing data from audio tape. The transcription process was done for the coding purposes. Coding allows the researcher to simplify and focus on specific characteristics of data.

The study findings advocate for the establishment of digital libraries in rural areas. The library authorities are challenged to adapt digital ways of information provision. Since librarians have been providing digital content in libraries for use on users’ laptops and other gadgets, this implies that the Department of Sport, Arts and Culture has been lagging behind in finding innovative ways to provide information, especially in rural areas. To successfully keep libraries as sources of information, transformative measures have to be taken, and where possible, revisit the policies and keep drifting with the societal changes. The library authorities have to delve into new ways of providing LIS to the communities. Unquestionably, information and communication technologies have penetrated our societies and became a way of life. In addition, there are unlimited benefits which can be derived from digital technologies, especially given the lack of physical libraries in rural areas.

To the best of the authors’ knowledge, the academic research is original and has not been published anywhere before.

The main objective of this study is to assess the applicability and robustness of the information motivation behavioural skills (IMB) model in determining dietary supplement usage of pregnant and breastfeeding women. More specifically, we examine the indirect effects of online social capital and internet use for health information on dietary supplement usage through self-efficacy and the moderating role of educational attainment.

Data was collected from 415 pregnant and breastfeeding Italian women using a self-administered questionnaire. Hypotheses were tested using Hayes's (2013) PROCESS macro for SPSS.

Internet use for health information is directly associated with dietary supplement usage. Online social capital and internet use for health information positively influence dietary supplement usage through self-efficacy. However, the results from moderated mediation analyses show that the mediation effects are moderated by educational attainment so that indirect relationships were stronger among women with a lower level of education than among those with a higher level of education.

Dietary supplement marketers and public health agencies can develop and implement dietary supplement promotional materials and interventions by disseminating information through the internet and social media and by strengthening social ties on online networking sites.

The originality of this study lies in the use of the IMB model as a theoretical framework to examine the mediating role of self-efficacy and the moderating role of education in explaining the mechanism of how online social capital and internet use for health information influence dietary supplement usage.