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The purpose of this paper is to identify the factors that explain the acceptance of self-service ordering systems (SOSs) for restaurants and to explore the effects of “self-service system service quality” (SSQ) and “interpersonal service quality” (ISQ) on the acceptance factors extended from the Unified Theory of Acceptance and Use of Technology model.

This study targets customers who have recently used SOSs to order foods in middle-class restaurants. In total, 402 valid survey samples were obtained. Partial least squares (PLS) analysis was used to examine the factors of user acceptance of using SOSs.

The results of the PLS-SEM analysis indicate that SSQ has a significant effect on accuracy expectancy, speed expectancy and effort expectancy; ISQ has a significant effect on accuracy expectancy, speed expectancy, effort expectancy and facilitating conditions; and accuracy expectancy, speed expectancy, effort expectancy, social influence, facilitating conditions and budget expectancy significantly influence user acceptance of SOSs. Furthermore, user experiences moderate the effect of speed expectancy and effort expectancy on user acceptance.

This study introduces three technology acceptance factors (accuracy, speed and budget) for researchers to consider in the future. It also extends the knowledge about the human service factor when middle-class restaurants adopt self-service technologies (SSTs). Recommendations are provided for system developers to improve the system quality of SSTs and service staff to rethink their roles in adopting SSTs in the service industry.

本文研究目的有:（1）确认解释客人接受餐厅自助订餐系统（SOSs）的决定因素（2）探索自助系统服务质量（SSQ）和人机服务质量（ISQ）对于UTAUT模型科技接受因素的作用。

本论文的目标受众为近期使用过SOSs在中等餐厅点餐过的客人。样本为402份有效问卷数据。本论文使用PLS分析检测用户接受SOSs的各项因素。

PLS-SEM分析结果表明, SSQ对准确预期、速度预期、努力预期, 有显著作用; ISQ对于准确预期、速度预期、努力预期、以及辅助条件, 有显著作用; 准确预期、速度预期、努力预期、社会影响、辅助条件、以及预算预期对于SOSs用户接受有显著作用。此外, 用户体验调节速度预期和努力预期对于用户接受的作用。

本论文新增了三种科技接受因子（准确度、速度、和预算）, 为未来的科研创造土壤。本论文还扩展了我们对于人员服务因子在中等餐厅采用SSTs的认知。本论文建议系统开发者应该提高SST系统质量, 以及建议服务人员重新审视在服务产业采用SST中自己的位置。

This paper aims to consolidate the state of research on information behaviour. Regardless of the scholarly surge on information behaviour using numerous models and extended ones, gaps still exist on the development of more pragmatic frameworks that explain and/or predict the information behaviour across different fragmented environmental situations. Therefore, this paper extends technology-organization-environment (T-O-E) framework and synthesizes different research positions into a multi-dimensional framework that assists small and medium enterprises (SMEs) to understand their information behaviour and to make informed decisions on the adoption of emerging information communication technology (EICT).

This study deployed an inductive approach; data were generated from unstructured and semi-structured interviews with 20 participants drawn purposively from Luton directories.

This study developed a more integrated framework underpinned by T-O-E framework, which helped to identify how EICT adoption is critically shaped by perceived information need, information sources selection and the factors determining information source selection.

Qualitative research is normally subjective, inductive, interpretive and limited on the sample used. However, because of the limited number of interviews used, as well as industry-specific nature of the study, the generalization of the framework and the findings will be difficult, hence, the need to test the framework on a broader population and cross-context testing.

The T-O-E framework is extended to Expectancy (T-O-E-E) to provide a more robust insight into information behaviour of SMEs from a multi-dimensional perspective. It also offers a more analytical framework for exploring critical issues identified and demonstrates the capacity to provide a reliable explanation to the findings. Further, it serves as a tool for assessing the benefits or challenges of SMEs information behaviour especially on the EICT adoption decision.

This study uses a path analytic model to investigate the influence of fairness (i.e., procedural fairness, distributive fairness, and interactional fairness) on managers’ budget satisfaction and the influence of managers’ budget satisfaction on budget performance. To this end, data from 92 U.S. individual managers are used for the study. The results show that fairness perceptions have a significant positive impact on budget satisfaction which, in turn, positively affects budget performance. Further analyses indicate that budget satisfaction mediates the relationship between fairness measures and budget performance. The implications, limitations, and directions for future research are discussed.

Tourism is a sector of activity, which has been witnessing the highest growth for several years despite recent events which have given rise to uncertainty. It is in this context that some may judge right at the outset highly optimistic that this paper proposes to highlight certain issues in support of the following questions. What kind of sustainable growth to anticipate for tourism? Which impacts are the present economic modifications bound to have (rise in petrol prices, impoverishment and inter‐regional differences in revenue, etc.)? What about the impact of calamities and major events on tourism‐related activities? Aren't these contingent variations as many barriers to the new frontiers of tourism? In light of this paper it is possible to define the barriers which will then form the new frontiers of tourism. A few simple recommendations can guide managerial implications.

Takes a broad look at the notion of profit in the context of property and facilities management. Describes decision making approaches to facilities management. Looks at the problem of decision making purpose and the cycle of change and changeability in organisations. Finally offers a strategic approach to formulating a directing, flexible style of management and to assist in optimising profit.

We assessed the differential effects of social expenditures on males and females by establishing the impact of public expenditures on education and health on gender parity in primary and secondary enrollment and on gender parity in life expectancy for Nigeria given age dependency ratio, annual population growth rate, and GDP per capita growth rate. We found that increased social spending on health and education increased female education enrollment which was hitherto lower than male enrollment. Again, increased social expenditure on health and education improved male life expectancy which was hitherto lower than female life expectancy. We established the importance of increased social expenditure on health and education; gender budgeting and gender-sensitive budgets; and implementation of inclusive growth policies in engendering gender parity in Nigeria.

This paper critically evaluates the effect of participation in budget target setting in an effort to increase the probability of an organisation’s goals being achieved and, in so doing, considers some of the numerous theories of motivation. Such theories include Maslow through to equity and expectancy theories. However, given that there are a multiplicity of variables at work here, the author concludes that the effect of participation is situation specific and dependent upon such variables: there is no “perfect” budgeting system.

Equality of opportunity (EOp) for health is defined and advocated as the right conceptualization of equity in the allocation of health care resources. EOp is contrasted with the traditional view that equity consists in “horizontal equity,” a state in which all persons in a society with similar health needs receive similar amounts of medical resources. We argue the horizontal equity is neither sufficient nor necessary for distributive justice in this domain. The EOp view holds individuals partially responsible for the quality of lifestyle that they live, in so far as it affects their health, but compensates individuals for the effect on health of circumstances beyond their control, including the effect of circumstances on their lifestyle. EOp generally recommends a distribution of medical resources that is more egalitarian than the utilitarianism recommends, but less egalitarian than the (Rawlsian) maximin view recommends. An example is computed to illustrate the difference between opportunity equalizing and utilitarian health delivery policies.

This study adopts a goal setting theory as the theoretical framework for studying the motivational effect of budgetary participation on job performance. This study proposes that budgetary participation affects job performance via two intervening variables, namely budget goal difficulty and budget goal commitment. The results show that budgetary participation enhances job performance directly and indirectly via budget goal difficulty and budget goal commitment.

The authors aim to examine whether the well-established unified theory of acceptance and use of technology can be effectively adapted for use in an external audit setting and whether the re-specified model holds under different levels of budget pressure.

This paper takes the form of a case study/questionnaire with Lisrel path modelling.

Results support the re-specified model.

The model should aid audit research by providing a platform for new research to explore more specific solutions to technology reluctance. The authors extend general TAM research through additional exploration of the theory and impact of social influence, a determinant that has shown inconsistent tendencies in prior studies. The authors address several limitations in past TAM research including the use of student participants and self-selection bias.

Firms must understand the implications of their policies and culture on the intention of audit teams to voluntarily utilize software. Technology can improve the efficiency and effectiveness of audit procedures, aid in the identification of fraud and lower litigation costs. Accounting firms have invested in the development of audit testing software and can only recoup these investments if the software is used.

The study is the first to completely model the intention to use technology in an external audit engagement with consideration of budget influences.