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This paper aims to explore whether internal context – decision-makers’ perception of characteristics of the information content – might predict the variation in adoption rates of different types of content, and whether innovation adoption theory might represent important factors of this decision-making process Corporate management decides what types of environmental information content to disclose/adopt.

Actual adoption rates of 13 information content categories are computed using content analysis of annual reports for 62 listed companies. Each content category is seen as an innovation the company decides to adopt or not. Interviews with management in several companies illustrate the decision process of disclosure, and help predict adoption rates. Predicted and actual adoption rates are compared.

Adoption rates vary considerably among the 13 types of content. The absolute level of adoption rates is affected by company size and environmental risk. However, those content categories that have either relatively high or low adoption rates are consistent among the subsamples, regardless of these corporate characteristics. This consistent variation in adoption rates seems to be predicted well by innovation adoption theory and its focus on the five attributes of the information itself: compatibility, trialability, complexity, observability and relative advantage.

The theoretical framework allows for different or changing internal and general contexts, and should be applicable to other settings, even though the particular predictions for adoption rates in this paper may not be applied as such.

The level of analysis is changed from company level, which dominates previous research, to information content (individual content categories). Perceived attributes of the information content itself and innovation adoption theory are used for the first time to explain reason for the reporting practice, and are considered fruitful tools to predict consistent variations in adoption rates among different types of content. This approach provides new insight into the driving forces of supply of disclosure.

This paper aims to investigate the effects of the early adoption of International Standards on Auditing (ISAs) on Financial Market Indicators (FMIs) from a diffusion of innovation (DOI) theory perspective.

Using panel data from 110 countries in a period that spans from 1995 to 2014, this study applies an ordinary least squares regression model to investigate the financial consequences of adopting ISAs. This analysis was supplemented with estimating a fixed-effects and two-stage least squares regression models to address any concerns regarding the possible existence of endogeneity problems.

This study reports three key findings. First, the authors find that early ISAs adoption has a negative effect on several financial market consequences, namely stock market integration, market capitalisation, market turnover, market return, market development, stock price volatility and stock trading volume. Second, using an alternative measure to the one that is proposed by DOI theory, the authors found that some financial indicators have been significantly improved after ISAs adoption, but only for listed firms that prepared their financial statements under International Financial Reporting Standards and audited by ISAs simultaneously. Finally, the financialindicators of European stock markets, however, have insignificantly shrank post the mandatory adoption of ISAs in 2006.

The empirical evidence raises questions about how ISAs were enforced and implemented. For example, countries that adopted ISAs at early stages may have been dominated mostly by recently established stock exchanges. This implies a crucial need to determine and apply the best type of auditing regime that can increase investors trust and enhance the credibility of stock markets information, which might ultimately advance the FMIs over time significantly.

To-date, studies investigating the impact of the adoption of ISAs on FMI from a DOI theory perspective are virtually non-existent. The study, therefore, seeks to contribute to the extant literature by examining the influence of ISAs adoption on a wide range of FMIs.

New internet technologies are not always readily accepted by target users – especially by small companies. More effective identification of target market characteristics and requirements associated with the adoption and ongoing usage of internet‐based service systems (NCSSs) is therefore needed. Drawing on adoption theory, this research aims to assess pre‐launch survey, legacy and longitudinal data to evaluate factors that encourage small companies to use NCSSs.

The roll out and ongoing usage of a new NCSS are tracked within a single channel of dental offices over a 185‐week period. Logistic and multiple regression analyses are utilized to examine the influences of system attributes, attributes of the target user group, supplier promotional activity and system completeness on ongoing usage.

Pre‐launch survey data is an ineffective predictor of ongoing small company NCSS usage. The best predictors are indicators of organizational readiness and organizational resources drawn from the supplier firm's legacy database. Synergistic coordination of promotional activities and new system features generate the largest number of ongoing users.

Findings are not generalizable to the population of small service provider firms because the sample consisted purely of regional dental offices.

Pre‐launch promotional efforts should concentrate on capturing specific attributes from supplier firm legacy databases that more accurately predict ongoing customer usage.

As far as can be determined, this study is the first reported longitudinal examination of NCSS usage across an entire customer base. The examination of pre‐launch and legacy data as predictors of ongoing usage and the assessment of ongoing usage rather than intention to adopt or try out a technological innovation extends the adoption literature and responds to calls for research that improves current understanding of the determinants of e‐business acceptance and usage across organizations.

Of the three ingredients required for a commercially successful innovation to occur – the technological feasibility, the entrepreneur, and the customer need/want – the most important is customer need. The notion of customer acceptance of a technological innovation prior to its diffusion has largely been neglected in research on marketing. However, marketing personnel and the entire business community need to understand the reasons behind customer acceptance or rejection in order to become more efficient in research and development and to contribute to the competitiveness and profitability of the firm. Examines the determinants of diffusion; those factors which determine whether or not an innovation is accepted, with special note of determinants of customer acceptance of an innovation.

The purpose of this paper is to examine the predictable effect of economic and non-economic factors regarded as the most important to stimulate stakeholders’ behavioural intentions to adopt green building.

The primary data was collected from 106 green building accredited professionals in both the public and private sectors registered with the Green Building Council of South Africa. The data analysis techniques adopted include descriptive and inferential statistics, namely, factor analysis and logistic regression model (LRM).

The LRM results revealed five predictors and two control variables made a unique statistically significant contribution to the model. The strongest predictor to enhance the intention to adopt green building was a financial benefit (FB), recording an odds ratio of 9.1, which indicates that the likelihood to adopt is approximately 9.1 times more if FBs is evident.

It is anticipated that the most significant facilitators/enablers identified by built environment stakeholders will create an enabling environment to enhance the adoption of green building.

This research has contributed to the existing knowledge by developing a decision support model. The decision support model provides predictive indicators for clients, consultants and contractors to harness their resources and identify significant parameters to improve their decision-making in adopting green building.

This study discusses the effects of diffusion and adopters of mobile banking services (MBSs), perceived risk, brand awareness, and brand image of MBS providers, on attitude toward using MBSs, and on intention to use MBSs. In accordance with sample usage frequency in MBSs, this study subgroups the sample population into several behavioral segments (frequent/infrequent users) to concentrate sample characteristics and the behavioral models.

Data from the 610 valid questionnaires collected in Taiwan were analyzed by SPSS and LISREL. In accordance with sample usage frequency in MBSs, this study subgroups the sample population into several behavioral segments (frequent/infrequent users) to concentrate sample characteristics and the behavioral models.

Analytical results demonstrate that mobile banking users with different behavioral patterns have dissimilar perceptions of innovation benefits and risk. Moreover, brand awareness and brand image of the MBSs provider are crucial exogenous factors associated with attitude and intention to use MBSs. Finally, this study presents several suggestions for researchers, bankers, and marketers.

This study examined MBSs in Taiwan, with an enhanced investigation model includes diffusion of innovation, TPA, second‐order risk sub‐dimensions, and brand effects on attitude and intention. The contributions of this study includes: this is the first study that incorporate brand awareness, and brand image in discussing mobile banking adoption behavior; meanwhile, this study incorporate a five factors risk structure, discussing perceived risk detailed in financial risk, performance risk, time risk, psychological risk, and privacy risk. Furthermore, this study is the first study that has differentiated between different consumer types: frequent and infrequent users. The findings of this study is practical in providing MBS for bankers.

The purpose of this paper is to help explain the paradox between the high potential of telehealth innovations and their slow diffusion by investigating the challenges involved in a successful case.

The paper is based on a longitudinal study of a telestroke program from 2003‐2007 seen from the point‐of‐view of the inventors. The program was initially used by a network of hospitals; it faced several challenges when the inventors sought to diffuse it to a broader marketplace; but, the inventors eventually succeeded to create a viable technology and business model.

The authors offer a process model of this telehealth innovation consisting of four phases: invention, pilot test, commercialization, and penetration – with each phase demarcated by specific actors and activities. In addition, a chasm between the pilot test within a network of hospitals and the subsequent commercialization of a product aimed for the market is identified. Finally, the authors reveal how key actors negotiated the chasm to successfully diffuse the innovation beyond the initial hospital setting.

The paper offers two contributions. First, it contributes a new model of IT‐enabled innovation processes seen from the inventor's perspective and emphasizing the diffusion chasm as a key challenge. Second, it contributes a longitudinal, in‐depth analysis of a telehealth innovation from initial invention to successful market penetration.

The purpose of this paper is to throw light on both motivation for adoption of innovative technologies, as well as identifying critical organisational factors influencing effective implementation.

Three case studies have been conducted in Australian companies involved in the use of business‐to‐business enabling technologies. The multiple design approach was chosen in order to provide robust findings across a group of similar sites, with the possibility of replicated and comparative results providing extra clarity and insight.

These three cases provide evidence to suggest that at the same time the three theoretical approaches examined – organisational innovativeness, diffusion of innovations and process theory – are found to be individually and collectively present as explanatory models of innovation adoption.

This paper is limited to Australian firms using technologies for the management of their supply chains. The number of firms studied also represents a limitation and generalization of findings therefore needs to be approached with caution.

The practical implication is that adoption and use of innovations is highly situational, and therefore needs to be researched using methods that enable the context to be incorporated and understood.

The evidence indicates that the innovation adoption puzzle can be explained less by a single theory generalised across broad populations of organisations, than perhaps by the complex interplay of all three theories in the context of an individual organisation.

Institutional theory assumes practice adoption and subsequent decoupling. However, there is a range of alternative organizational theories that challenge this view and offer instead their reinterpretation, extension and modification of institutional predictions with regard to the adoption and possible range of various responses and processes that follow the decision to adopt. This paper aims to review this spectrum of theories and suggest how they clarify, supplement, correct, restrict and/or abandon some institutional explanations and predictions.

Extensions and alternatives to institutional theory are mainly motivated by the need to have a theory of practice adoption and variation, and a plethora of alternative practice adoption theories currently exists in the literature. The authors review these theories and compare them against institutional theory and against each other.

The analysis revealed shortcomings and advantages of alternative theories compared to institutional theory and against each other. It is suggested which theory is most useful in each domain of application. The authors review and compare institutional theory, Scandinavian institutionalism, management fashion theory, virus theory and institutional inertia theory and analyze how and whether they are able to reproduce the success of institutional theory and successfully address and resolve its shortcomings and gaps. The authors conclude by discussing whether regular emergences of new theories that account for the idea-handling stage of diffusion signals institutional theory’s limit of validity in this domain.

The problem of idea emergence/diffusion/disappearance and adoption/variation/use are fundamentally different, but both of them motivated researchers to go beyond institutional theory. Despite being the dominant theory of organizations internally consistent and explaining a wide range of empirical observations, it is evident that institutional theory is not a complete theory. This paper contributes to this problem by exploring and comparing existing candidates for practice variation theory.

Although supply chain scholars have acknowledged the fundamental disruptive changes experienced by today’s supply chains and the ensuing novelty of the research problems worthy of investigation, they have primarily relied on a limited number of theories to help explain the phenomena of interest. The purpose of this paper is to use a systematic literature review to address this gap and propose additional theories that supply chain researchers can use to help address novel supply chain phenomena, such as those caused by technological disruptions.

The authors use a systematic literature review to examine the studies published over the last 10 years in six of the top supply chain management journals (411 articles) and six of the top marketing and management journals (1,214 articles).

First, the findings show that 15 theories have been relied upon by over 95 per cent of the studies within supply chain management that use formal theories. Second, the authors identify the most frequently used theories within marketing and management (217 theories). Third, as space limitations make it impossible to offer a rich description of each of the 217 theories, the authors identify 30 theories that they considered to be the most salient to supply chain research and suggest areas where supply chain scholars can apply these theoretical lenses.

The research effort allowed the authors to map the current use of theories within the field to gain a better understanding of what other theories could augment the body of theories used within supply chain management. Thus, the current study is a “one stop shop” that supply chain scholars can consult when in a quandary about what theoretical lens to utilize.