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This study presents the results of an assessment of the barriers that can hinder the deployment of robotics and automation systems in developing countries through the lens of the Nigerian construction industry.

A scoping literature review was conducted through which barriers to the adoption of robotics and automation systems were identified, which helped in the formulation of a questionnaire survey. Data were obtained from construction professionals including architects, builders, engineers and quantity surveyors. Retrieved data were analyzed using percentages, frequencies, mean item scores and exploratory factor analysis.

Based on the mean scores, the top five barriers were the fragmented nature of the construction process, resistance by workers and unions, hesitation to adopt innovation, lack of capacity and expertise and lack of support from top-level managers. Through factor analysis, the barriers identified were categorized into four principal clusters namely, industry, human, economic and technical-related barriers.

This study provided a good theoretical and empirical foundation that can be useful to construction industry stakeholders, decision-makers, policymakers and the government in mapping out strategies to promote the incorporation and deployment of automation and robotics into the construction industry to attain the safety benefits they offer.

By identifying and evaluating the challenges that hinder the implementation of robotics and automation systems in the Nigerian construction industry, this study makes a significant contribution to knowledge in an area where limited studies exist.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

This paper aims to identify the relevant contributing constructs of readiness for the implementation of intelligent contracts (iContracts) in the construction industry. This study investigates the relationship between the personality dimensions of technology readiness index (TRI) and the system specific factors of technology acceptance model (TAM) within the context of iContracts.

Drawing insights from the extant literature and the author's previous qualitative investigations into iContract readiness constructs, a quantitative approach is used to operationalise the constructs by offering relevant statements to be measured and validated through a multiple-item scale against the users intent to accept the future iContract technology.

This study confirms and validates the relationship of the proposed iContract readiness index (iCRI) statements against the established TAM factors by offering 18 new constructs influencing technology readiness of the iContract technology. This study proves 9 of the 12 hypotheses highlighting key factors to be addressed for the successful development of the iContract technology.

This paper contributes to the body of knowledge by proposing a novel iCRI that informs an iContract technology readiness acceptance model (iCTRAM) for a trending technology. The iCTRAM can guide developers in producing an appropriate iContract solution and assess the readiness of users and organisations for the successful adoption of the iContract concept.

This study offers a unique theoretical framework, in an embryonic field, for predicting the success of iContract implementation within construction organisations. This study combines the established studies of TRI and TAM in producing a predictive iContract readiness assessment tool.

This study aims to develop a model for integration of information and communication technologies (ICTs) in resource sharing practices for enhanced service delivery in academic libraries in Southeast Nigeria. Seven objectives guided the study; ICT-based resource sharing practices in academic libraries in Southeast Nigeria; ICT infrastructure for resource sharing; ICT needs of librarians for resource sharing practices; stages of ICT integration in resource sharing; perception of librarians towards ICT-based resource sharing; challenges to integration of ICT in resource sharing practices; design a model for the integration of ICT into resource sharing; all in academic libraries in Southeast Nigeria.

The research design adopted for this study is the mixed research design containing the “descriptive survey” research design and the “research and development, R&D.” The population of the study is 164, comprising all of the librarians in federal universities in Southeast Nigeria. All of the librarians of the five federal universities will be involved in the study. Hence, there was no sampling. The instrument for data collection is a structured questionnaire.

The findings of the study revealed that 88.8% of the librarians use ICT to boost the volume of resources; while 74% of the librarians were positive in all responses pertaining to ICT-based resource sharing practices in the libraries. The study also revealed that ICT infrastructures in the library for resource sharing are highly available and applicable; while computers and internet networks are the most needed gadgets for the operations. Libraries in Southeast Nigeria are in the applying and transforming stages of ICT adoption at a 69.7% response rate; while the librarians have a strong belief and understanding that a lot can be achieved in resource sharing through ICT; and would recommend such. Poor electrification, inadequate funding and unavailability of some ICT technologies were equally identified as challenges. The study conclusively developed a resource sharing model, the Southeast Federal University Library Connect; accessible at https://southeastfeduniconnect.njh.com.ng

The research study is one of the few types of research that has developed a functional model for resource sharing in academic libraries in Southeast Nigeria.

The primary objective of this paper is to show a systematic and methodological approach for the digitalization of critical clinical pathways (CPs) within the healthcare domain.

The methodology entails the integration of service design (SD) and action research (AR) methodologies, characterized by iterative phases that systematically alternate between action and reflective processes, fostering cycles of change and learning. Within this framework, stakeholders are engaged through semi-structured interviews, while the existing and envisioned processes are delineated and represented using BPMN 2.0. These methodological steps emphasize the development of an autonomous, patient-centric web application alongside the implementation of an adaptable and patient-oriented scheduling system. Also, business processes simulation is employed to measure key performance indicators of processes and test for potential improvements. This method is implemented in the context of the CP addressing transient loss of consciousness (TLOC), within a publicly funded hospital setting.

The methodology integrating SD and AR enables the detection of pivotal bottlenecks within diagnostic CPs and proposes optimal corrective measures to ensure uninterrupted patient care, all the while advancing the digitalization of diagnostic CP management. This study contributes to theoretical discussions by emphasizing the criticality of process optimization, the transformative potential of digitalization in healthcare and the paramount importance of user-centric design principles, and offers valuable insights into healthcare management implications.

The study’s relevance lies in its ability to enhance healthcare practices without necessitating disruptive and resource-intensive process overhauls. This pragmatic approach aligns with the imperative for healthcare organizations to improve their operations efficiently and cost-effectively, making the study’s findings relevant.

During the 1990s, Italian healthcare organisations (HOs) underwent a process of corporatisation, and the most innovative HOs introduced the balanced scorecard (BSC) to address the need for broader accountability. Currently, there is a limited understanding of the dynamics and outcomes of such a process. Therefore, this study aims to explore whether the BSC is still considered an effective performance management tool and analyse the factors driving and hindering its evolution and endurance in public and non-profit HOs.

We conducted a retrospective longitudinal analysis of two pioneering cases in the adoption of the BSC: one in a public hospital and the other in a non-profit hospital. Data collection relied on accessing institutional documents and reports from the early 2000s to the present, as well as conducting semi-structured interviews with the internal sponsors of the BSC.

We found evidence of three main categories of factors that trigger or hinder the adoption and development of the BSC: (1) the role of the internal sponsor and professionals’ commitment; (2) information technology and the controller’s technological skills; and (3) the relationship between the management and professionalism logics during the implementation process. At the same time, there is no evidence to suggest that specific technical features of the BSC influence its endurance.

The paper contributes to the debate on the key factors for implementing and sustaining multidimensional control systems in professional organisations. It emphasises the importance of knowledge-based assets and distinctive internal capabilities for the success of the business. The implications of the BSC legacy are discussed, along with future developments of multidimensional control tools aimed at supporting strategy execution.

The digital transformation revolution has brought outstanding changes to business organizations, especially in the digital accounting transformation domain. Consequently, the purpose of this study is to explore the important role of digital accounting transformation in improving business performance in the context of the banking industry.

Data were collected through a questionnaire from the Jordanian bank sector with a sample of 190 respondents. Partial least squares structural equation modeling (PLS-SEM) was used to analyze the collected data and test the hypotheses.

The results have shown that the adoption of digital accounting, adoption of FinTech innovation and technological competition are the major drivers for improving business performance. All direct paths leading to improving business performance were found to be significant in the hypothesized directions, while technological savvy was found to indirectly affect the relationship between (the adoption of digital accounting and FinTech innovation) and improving business performance.

The current study is differentiated from other studies by developing a theoretical research model to incorporate the adoption of digital accounting, adoption of FinTech innovation, technological competition, technological savvy and business performance in the Jordanian context under the digital transformation revolution. For practitioners, the findings provide policymakers with meaningful insight for organizations looking to adopt these digital technologies for improved business performance.

Technology is widely recognised to be revolutionising the accounting profession, allowing accountants to focus on professional skills and technical knowledge that deliver value for organisational success. Despite the known benefits, it is reported that accountants are not fully leveraging the potential value of certain technologies. To understand why, this study aims to draw on the technology adoption model (TAM) and investigates accounting professionals’ perceptions towards technology, and how these may influence adoption at work.

The study gathered online survey data from 585 accounting managers from organisations of varying sizes and in different sectors in Australia and parts of Southeast Asia. Qualitative data were thematically analysed, and quantitative data were analysed using both descriptive and multivariate techniques.

The study highlighted the pivotal role of staff perceptions on the importance and ease of using technology on the uptake and successful usage. Findings emphasised important opportunities for organisations to educate accounting staff on the value of technology and optimise their confidence and skills through training and support initiatives, particularly smaller businesses. Marked differences in the orientation towards technology among Australian and Southeast Asian participants illuminate how national work culture and practice can influence technology adoption.

The study makes a practical contribution by advancing the understanding of the relative importance and value of certain technologies in different regions and organisation types in the accounting profession. It extends the theoretical understanding of the role of TAM’s core elements to the accounting context, exploring staff’s notions of perceived usefulness and perceived ease of use from the manager’s perspective.

This paper aims to study the economic effects of Cloud Computing for a sample of Israeli firms. The authors propose a framework that considers how this technology affects firm performance also introducing the indirect economic effects that take place through cloud-complementary technologies such as Big Data and Machine Learning.

The model is estimated through structural equation modeling. The data set consists of the microdata of the survey of information and communication technologies uses and cyber protection in business conducted in Israel by the Central Bureau of Statistics.

The results point to Cloud Computing as a crucial technology to increase firm performance, presenting significant direct and indirect effects as the use of complementary technologies maximizes its impact. Firms that enjoy most direct economic gains from Cloud Computing appear to be the smaller ones, although larger enterprises seem more capable to assimilate complementary technologies, such as Big Data and Machine Learning. The total effects of cloud on firm performance are quite similar among manufacturing and service firms, although the composition of the different effects involved is different.

This paper is one of the very few analyses estimating the impact of Cloud Computing on firm performance based on country microdata and, to the best of the authors’ knowledge, the first one that contemplates the indirect economic effects that take place through cloud-complementary technologies such as Big Data and Machine Learning.

Various scholars suggest that there is a lack of research on the recruitment in small and medium-sized enterprises (SMEs) and also a scarcity of theoretical basis for the recruitment procedures used by these companies. As the vast majority of studies concentrate on larger organizations, they may not accurately reflect the challenges faced by smaller-sized entities to profoundly and accurately comprehend their recruitment procedures. In addition, the use of technology in recruitment has grown in importance in today’s quickly evolving business environment, particularly in light of the COVID-19 pandemic footprint. This study aims to examine the recruitment procedures used by SMEs and how they have been compelled to adjust to different extents to these technological improvements by the effects of the aforementioned epidemic.

With the aim to investigate the current recruitment practices in SMEs and the extent to which digital technologies are embraced by these companies within human resources (HR) procedures, this research relied on interviews with SMEs representatives. The qualitative methods used provided access to relevant data and insights, as they allowed close interactions with top managers and CEOs of ten companies from various sectors. Thus, the research results draw a vivid and reliable image of the procedures and practices used by small and medium-sized companies to attract, select and retain their staff.

This study’s findings are of increased interest to HR professionals, recruiters and managers in SMEs, who aim to attract and retain the best talent and optimize their recruitment strategies in a rapidly changing business environment, enabled by technological advancements. Effective HR recruitment procedures adapted to the specific needs of small and medium-sized companies can lead to several benefits for the organization, including improved employee selection, reduced turnover and increased organizational productivity.

Although the interviews examined here encompass recruitment techniques from SMEs in a variety of industries, the results’ generalizability is limited by the sample size and geography. Furthermore, the findings’ dependability is dependent on the accuracy of the data provided by the respondents.

This investigation confirms some of the theoretical underpinnings which point to the lack of formalized structures and procedures in the recruitment process in SMEs, which enjoy more flexibility in managing HR processes. In addition, the results reinforce the arguments indicating an adjustment between HR strategies or policies and organizational goals in smaller enterprises which adapt faster to changes in the market. Moreover, it becomes apparent that there is a relationship between the quality of job descriptions and the successful fit in attracting the right candidates for the open positions. Furthermore, digital technologies offer opportunities for expanding the recruiters’ reach to a wider audience and also support the selection stage, thus increasing the chances of finding suitable staff. As the need to shift from traditional recruitment to e-recruitment in SMEs has been highlighted in the literature, the qualitative research revealed that this need was driven on the one hand by the COVID-19 pandemic when these companies successfully adapted and implemented new online methods of recruiting, but also by the lack of skilled labor, leading to the expansion of recruitment to other parts of the country or even to other countries.

With regard to the proportion of men and women used in small and medium-sized companies, there is a clear need to involve and train more women in the predominantly male-dominated industrial and IT sectors. From this point of view, companies tend to devote more interest to integrating communities of women in these industries, as well as in key management positions. Another point of interest that the study highlights is the fact that SMEs have started to get creative with the benefits package they propose to candidates and focus on remote work, hybrid office–home working, or seasonal work to offer future employees a better work–life balance.

The added value of this investigation is filling the gaps in the current literature concerning recruitment procedures currently used by SMEs, the challenges they face and the solutions they advanced to solve them. Furthermore, SMEs often drive innovation and competition in the market and play a crucial role in the supply chain of larger companies, providing them with the goods and services they need to operate and supporting the availability and reliability of products from larger companies. They are often the driving force behind revitalizing local economies and creating new employment opportunities. Consequently, the underlying significance of this study is rooted in the need to modernize and simultaneously improve HR recruitment procedures through the integration of technology and a focus on innovation.