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1 – 10 of 542Opal Donaldson and Evan W. Duggan
The purpose of this research is to develop a Social Information System research model that uses the core constructs intrinsic motivation, extrinsic motivation, and amotivation to…
Abstract
Purpose
The purpose of this research is to develop a Social Information System research model that uses the core constructs intrinsic motivation, extrinsic motivation, and amotivation to explain social networking adoption among tweens, teens and young adults.
Methodology
In developing the research model, we triangulated theories to examine the different orientations of motivation. The data collection process included a stratified sample size of 270 respondents. Following data collection we analyzed the results using structural equation modeling in the Partial Least Square software package.
Findings
The constructs amotivation, intrinsic and extrinsic motivations were all statistically significant in explaining continuance intention to use social networking services (SNS).
Practical implications
Researchers and practitioners have intimated that although there has been a rise in the number of persons accessing and becoming members of SNS, several subscribers who join subsequently leave after a minimal period. The practical implication of this study lies in providing a preliminary understanding of what determines or inhibits continuance intention of SNS membership.
Originality/value
Despite efforts, research in IS and technology acceptance literature regarding SNS diffusion is limited in scope. The theoretical implication of this study lies in the model that has been developed and validated to provide a more effective tool for the scholarly evaluation of SNS adoption. Existing adoption models are insufficient to explain voluntary technology usage of this nature.
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Carolyn Conn, Linda Campbell and Cecily Raiborn
Currently, there is no formal recommended structure, particularly regarding the client’s ethics, for determining whether an external auditor should continue the business…
Abstract
Currently, there is no formal recommended structure, particularly regarding the client’s ethics, for determining whether an external auditor should continue the business relationship with an audit client. This statement is not meant as a criticism, but rather as the backdrop for proposing that (1) a structure is needed that will assist auditors in evaluating client ethics and (2) such a structure should be institutionalized as an integral part of the continuance decision. Auditors will never be able to guarantee that a client is ethical – even those clients with detailed codes of ethics – but auditors could benefit from a more comprehensive and established process to assess a client’s commitment to ethical behavior. This paper begins by discussing some of the psychological aspects of the audit client continuance decision. Then, reviews existing, professional guidance related to evaluating client ethics. This is followed by the authors’ baseline model and client ethics evaluation checklist designed to assist external auditors in institutionalizing the evaluation of client ethics as part of the continuance decision.
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C. Nagadeepa, A. Pushpa, K. P. Jaheer Mukthar, Roger Rurush-Asencio, Jose Sifuentes-Stratti and Jose Rodriguez-Kong
Chatbot technology is growing swiftly across the banking and finance industry. The study aims to explore the influence of Task-Technology Fit (TTF), system suitability, perceived…
Abstract
Chatbot technology is growing swiftly across the banking and finance industry. The study aims to explore the influence of Task-Technology Fit (TTF), system suitability, perceived usefulness, social influence and satisfaction on respondents’ continuance intention among the chatbot-users. A total of 250 responses were collected using a structured questionnaire via social media across India. The measurement model was proposed based on the system usability (SUS) and TTF model with other constructs, and the hypothesis was tested using a structural equation model. The findings of the study highlighted and confirmed the association among five constructs: TTF, SUS, perceived usefulness, social influence, on satisfaction and continuance intention in the context of chatbots usage in banking.
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The current study examines public accountants' professionalism and professional commitment (PC) and their effect on job performance. Results provide support for four of five…
Abstract
The current study examines public accountants' professionalism and professional commitment (PC) and their effect on job performance. Results provide support for four of five dimensions of Hall's (1968) professionalism framework (beliefs in professional affiliation, professional dedication, self-regulation, and social obligation) and Meyer et al.'s (1993) three-dimensional PC framework (affective, continuance, and normative professional commitment) for modeling public accountants. Support was also found for most of the hypothesized relationships between professionalism and PC. Beliefs in professional affiliation, professional dedication, and self-regulation positively influenced affective professional commitment (APC). Belief in professional affiliation was negatively influenced by continuance professional commitment (CPC) but positively influenced by normative professional commitment (NPC). Belief in social obligation was also positively influenced by NPC. As expected, professionalism and PC were associated with job performance. Professionalism had an incremental effect beyond PC on job performance and as well, PC had an incremental effect over professionalism on job performance. Identifying relationships between professionalism and professional commitment with desirable outcomes is important for justifying future investments in the public accounting profession. Understanding these issues will assist in determining the types of professional attributes and commitments that are and should be fostered by the accounting profession.
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Noor Fareen Abdul Rahim, Abdul Rahman Jaaffar, Mohammad Nizam Sarkawi and Jauriyah binti Shamsuddin
The change in Malaysian financial environment can be attributed to digitalization as banks are racing to digital maturity by 2020. Historically in Malaysia, the use of credit card…
Abstract
The change in Malaysian financial environment can be attributed to digitalization as banks are racing to digital maturity by 2020. Historically in Malaysia, the use of credit card was a Fintech development in the 1950s to help Malaysians minimize the burden in carrying cash all the time. The aim of financial technology in the 1990s was to encourage bank customers to use the online banking system instead of only automated teller machine. Fintech services are swiftly interrupting banks' services globally. Similarly, Malaysia's banking sector is experiencing the interruption since as more Fintech organizations are innovating new Fintech service to improve convenience for clienteles. Numerous regulatory agencies in Malaysia and the Malaysian government have set up several initiatives to encourage and provide a vigorous growth in the Malaysian Fintech and digital asset regulatory environment. Expectation Confirmation Model, Technology Acceptance Model, and Cognitive Model are viewed as the most popular frameworks that discuss the continuous intention to use information system. The combination of these three models has led to the creation of Technology Continuance Theory (TCT). TCT postulates that five prominent constructs or antecedents are depicted as key indicators in explaining the users' intentions for continuous use: (1) confirmation, (2) perceived usefulness, (3) perceived ease of use, (4) satisfaction, and (5) attitude. Furthermore, TCT adds to the argument on the consumers' continuance adoptions by assimilating satisfaction and attitude into a single construct.
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Laëtitia Gabay-Mariani and Anne-Flore Adam
This chapter seeks to advance ongoing research concerning entrepreneurial commitment. While the concept of commitment has been addressed time and again in organizational…
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This chapter seeks to advance ongoing research concerning entrepreneurial commitment. While the concept of commitment has been addressed time and again in organizational literature, few entrepreneurship scholars have used it to understand entrepreneurial behaviors. In line with recent developments in entrepreneurial psycho-social literature (Fayolle & Liñán, 2014; Adam & Fayolle, 2015; Van Gelderen, Kautonen, Wincent, & Biniari, 2018), this conceptual chapter aims to advance understanding of the concept of commitment in the context of emerging organizations. Building on Meyer and Allen’s three-component model of commitment (TCM), it addresses how this multidimensional concept, developed in the organizational setting, is a lens through which one can investigate volitional phases of the entrepreneurial process (Van Gelderen, Kautonen, & Fink, 2015). Our work also explores how the TCM could be specifically adapted for emerging organizations, drawing on its main evolutions and re-conceptualizations since the 1990s. In this way, it uncovers potential avenues for further research on how to operationalize entrepreneurial activity. In doing so, it enhances knowledge of the entrepreneurial process and can improve training and support techniques for nascent entrepreneurs. It also contributes to broader discussions on the TCM and how it should be adapted in order to foster self-determined processes.
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Timothy J. Fogarty and Lawrence P. Kalbers
The burnout condition of employees – characterized by three interrelated symptoms of emotional exhaustion, reduced personal accomplishment and depersonalization – is a well-known…
Abstract
The burnout condition of employees – characterized by three interrelated symptoms of emotional exhaustion, reduced personal accomplishment and depersonalization – is a well-known phenomenon in psychology and several applied business disciplines. Following persistent recognition in the practice community, academic recognition of this topic has begun to appear in the accounting literature. Using a measure of burnout developed for boundary-spanning positions, this paper shows that burnout among internal auditors is a serious concern. Results offer evidence that the burnout condition is directly related to several of the important behavioral and attitudinal outcomes in internal accounting practice. In order to provide greater clarity for future research, this study offers a separate treatment of the three dimensions of burnout, two very different organizational commitment constructs and two turnover directions. Implications for the management of human resources in this area are included.
Sylvia Smith and Archana Kumar
This study examined the impact of corporate social responsibility (CSR) on employee organizational commitment (EOC) within the gaming industry. It was predicted that a company's…
Abstract
This study examined the impact of corporate social responsibility (CSR) on employee organizational commitment (EOC) within the gaming industry. It was predicted that a company's CSR would strengthen the relationship of EOC and thus improve employee loyalty to the organization. Gender, tenure, and position of employees within the company were considered as variables moderating the relationship between CSR and EOC. To investigate these relationships, this study analyzed data from a gaming organization using a proprietary employee survey and structural equation modeling (SEM). Results determined that as employee attitudes toward CSR becomes positive, employees will have a positive affective commitment (AC)and continuance commitment (CC) toward the company. Further, as employees' affective and CC toward the company becomes positive, it strengthens organizational loyalty (OL). Results of this study support that a gaming organization's efforts to develop CSR could have a positive effect on EOC, and thus loyalty to the organization.
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Preeti Mehra and Aayushi Singh
One of the most marginalized communities in India is the Lesbian, Gay, Bisexual and Transgender (LGBT) community which commonly experiences discrimination. Many studies have…
Abstract
One of the most marginalized communities in India is the Lesbian, Gay, Bisexual and Transgender (LGBT) community which commonly experiences discrimination. Many studies have countered that the LGBT community faces high discrimination in the banking and financing industry. As a result, this study concentrates on this marginalized community and its acceptance and continuation habit regarding mobile wallets. Consequently, this study has considered continuance intentions as a response to confirm the progress of the mobile-wallet industry. Also, this study tried to study the relationship between behavioral intention (BI) and continuous intention (CI) which is seriously lacks in the library of literature. The research operationalized the stimulus–organism–response (SOR) framework for the conceptual model and surveyed 100 self-proclaimed members of the LGBT community in India. The analysis has been done using the partial least structure (PLS). The findings demonstrate that variables like perceived trust (PT) directly influence the BI. On the other hand, variables like perceived ease of use (PEoU), social influence (SI), and satisfaction (S) doesn’t influence BI of the LGBT Community. The main outcome was a favorable association between BI and CI. It will help the stakeholders to understand how important this new market avenue is and how it can be explored. To ensure safe and secure transactions, a group think tank composed of important parties (financial institutions, mobile-wallet providers, the government, security specialists, etc.) should make recommendations. Mobile-wallet providers will attain benefit from this study’s understanding of user categories and ability to tailor their service offers as per the community.
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Shandana Abedin and Gary Davies
In the context of the conflicting results of earlier studies, this chapter proposes a model of pre-merger identification and commitment to merger (in a pre-merger setting) by…
Abstract
In the context of the conflicting results of earlier studies, this chapter proposes a model of pre-merger identification and commitment to merger (in a pre-merger setting) by taking into account the multi-dimensional nature of commitment. First it argues that commitment to merger, rather than commitment to organization, drives behaviour in a merger. Then pre-merger identification is hypothesized to be positively related to normative and continuance commitment and either negatively or not significantly related to affective commitment.