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Facilitation payments (petty corruption) are small payments to an officer or employee, public or private, who is responsible for a nondiscretionary service, in order to facilitate, accelerate, or cheapen a procedure, for example, issuing a passport or connecting a house to a power distribution network. They are widespread in some countries, and are often considered irrelevant, but they have very large negative impacts in generating a culture of corruption, affecting the functioning of public offices or private companies and on costs for citizens. This chapter explains what facilitation payments are, why they are an ethical problem for people who pay and receive them, for companies and for society, and the positioning of the fight against those payments within the overall strategy against corruption.

The purpose of this paper is to examine the impact of key antecedents of unified theory of acceptance and use of technology model 2 on behavioral intention to accept and use mobile payment systems in National Capital Region, India.

A sample of 267 mobile payment system users in National Capital Region was obtained through an online survey. A partial least squares method was used to find out whether key antecedents of UTAUT2 predict behavioral intention to accept mobile payment systems which further predicts use behavior toward mobile payment systems.

The research substantiates that performance expectancy, effort expectancy, habit and facilitating conditions significantly predict behavioral intention, which in turn significantly predict use behavior to use mobile payment systems. Both social influence and hedonic motivation were weak predictors of behavioral intention.

The research substantiates that performance expectancy, effort expectancy, habit and facilitating conditions significantly predict behavioral intention, which in turn significantly predict use behavior to use mobile payment systems. Both social influence and hedonic motivation were weak predictors of behavioral intention.

The research substantiates that performance expectancy, effort expectancy, habit and facilitating conditions significantly predict behavioral intention, which in turn significantly predict use behavior to use mobile payment systems. Both social influence and hedonic motivation were weak predictors of behavioral intention.

This paper aims to present a comprehensive overview of the emergence and significance of digital payments, focusing on their impact on competitiveness and the need for policy interventions. In addition, it explores the design of policies that promote the adoption of digital payments, highlighting the benefits they offer to providers and users.

The paper examines the technological advances that have driven the growth of digital payment systems. It identifies key requirements for successful adoption and discusses the associated risks, along with potential strategies to mitigate these risks.

The findings emphasize the importance of responsible implementation and safeguarding the well-being of end users to fully realize the benefits of digital payment adoption. Understanding the inherent risks and establishing effective risk mitigation mechanisms are crucial. This necessitates the development of appropriate infrastructure to support the provision of digital payment services.

More research is needed to gain deeper insights into how emerging global trends in financial technology should be analyzed and understood by policymakers, service providers and users.

The findings of this study can guide policymakers, private sector managers and consumers in comprehending the effects of emerging digitalization trends and determining their adoption responses accordingly.

This paper stands out as one of the few research contributions that provide comprehensive and actionable policy recommendations to facilitate a smooth transition to a digital payments ecosystem that benefits all stakeholders.

This quantitative study aims to examine the determinants that impact the behavioral intention to use mobile payment (m-payment) among Generation Z (Gen Z) customers in Indonesia.

The theoretical model comprises seven latent variables: effort expectancy, performance expectancy, social influence, facilitating conditions, promotional activities, perceived security and behavioral intention. In addition, the two moderating factors of education and gender are used to investigate the significant effect of the determinants on intention to adopt m-payment. This study obtained the final data size of 430 respondents. The data analysis is conducted using structural equation modeling.

The results substantiate the significance of promotional activities, perceived security, performance expectancy, effort expectancy and social influence, on the behavioral intention to accept m-payment systems. Gender is revealed to significantly moderate two constructs: social influence and promotional activities, on the m-payment usage intention. Meanwhile, education moderates the effect of perceived security on behavioral intention.

This research is expected to fill the gap because only a few studies discuss the determinants affecting m-payment usage in Indonesia, especially among Gen Z-ers. Furthermore, the new findings associated with the role of two moderating factors become important practical implications because most of the prior studies often ignore the moderating factors.

Service providers have a vested interest in enhancing adoption of technologies that improve the customer service experience. Buoyed by this idea, this paper aims to explore Latin American consumers’ mobile payment (MP) adoption, conceptualized as bank-sponsored mobile wallets that facilitate payment at the point-of-purchase. This paper applies a revised unified theory of acceptance and use of technology 2 (UTAUT2) model as theoretical framework for this exploration.

To test the conceptual model of MP adoption in Latin America put forward in this paper, the authors used Colombia as a sample site and conducted two studies among a sample of consumers in this country. Completed questionnaires from 186 participants (Study 1) and 398 participants (Study 2) were used in data analyses, which were conducted using Mplus 8.4 and PROCESS.

In Study 1, performance expectancy, social influence, bank trust, confidence in MP system and consumer innovativeness all impact consumers’ MP use intention; and use intention impacts MP behavior. In Study 2, involving a wider sample, performance expectancy, effort expectancy, facilitating conditions, perceived quality of the MP system, bank trust, consumer innovativeness, consumer optimism and consumer insecurity all affect MP use intention; and use intention significantly impacts MP behavior. Across both studies, follow-up analysis showed that effort expectancy influences performance expectancy for MP and indirectly influences MP use intention through its impact on performance expectancy. Bank trust also indirectly affects MP use intention through its effects on system confidence. In Study 2, age did not affect MP use intention or MP use; however, education affected MP use.

The theoretical underpinning for the conceptual model was the UTAUT2, and the results across the two studies support previous research in which this revised model has been useful in explaining technology adoption. Core elements of the UTAUT2 such as performance expectancy, effort expectancy, facilitating conditions and social influence had different impact on MP adoption in Latin America, depending on the sample. Technology readiness index motivators and inhibitors also aid understanding of MP adoption.

The research provides insights on the variables that members of the MP ecosystem in Latin America (e.g. banks and other service providers, card issuers) need to address in getting Latin American consumers to use MP.

This research extends the exploration of MP to a region of the world that has not been the focus of prior studies on the adoption of this technology and responds to calls by some researchers to increase research in this region. The conceptual models in the two studies also incorporate trust in the banks that are part of the MP ecosystem in Latin America and consumer overall confidence in this MP ecosystem. The results show that both these factors are influential in Latin American consumers’ adoption of MP. System confidence also mediates the relationship between bank trust and MP use intention.

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

Electronic payment (e-payment) systems literature analysis reveals that they are growing in developing countries; however, they are limited in the Arab countries and, more importantly, scarce in Iraq in particular. Therefore, this paper aims to investigate the factors influencing the intention of users to use e-payment systems in Iraq. Additionally, this study proposes an e-payment adoption model based on technology usage models to identify user trends toward e-payment systems.

A quantitative approach is adopted to test the proposed model. The proposed model is based on the Unified Theory of Acceptance and Usage of Technology theory. The proposed model is validated using survey data from 339 e-payment system users. Using Amos software, this study used structural equation modeling (SEM), a statistical technique for analyzing factor relationships.

The findings of the study indicate that performance expectancy, effort expectancy, social influence, facilitating conditions and price saving orientation influence Intention to accept the e-payment system. Similarly, habit, technology security, trust, innovation resistance, psychological empowerment also affect intention to accept an e-payment system. However, hedonic motivation and perceived risk do not affect e-payment system adoption.

The identified factors play a major role in user intentions toward the adoption of e-payment systems for financial transactions and addressing these factors will make e-payment acceptable in the future. The results of this study contribute to assisting governments or e-payment firms and decision-makers in building strategic decisions or policies that will increase the adoption of e-payment by individuals.

This is the second part of a two‐part paper on the future of electronic payments. Part 1, which was published in the last issue of this journal, examined the various electronic forms of payment that are likely to emerge in the future, and considered some of the main technological and economic factors that will shape this evolution. This second part focuses on major regulatory and institutional issues that will influence the wider acceptance of electronic payment.

This paper hypothesized that perceived relative advantage and perceived compatibility would have a positive effect on merchants' intention to accept payments via P2P mobile payment services, while perceived financial risks and perceived costs would have a negative effect. The study also explored the differences in gender, age and experience.

The proposed model is based on the valence framework, where positive utility is represented by relative advantage and perceived compatibility, while negative utility is represented by perceived risks and perceived costs. The data for this study were collected from small business owners (merchants) at the largest public market in the Center Department of Mirebalais, Haiti, using a purposive sampling method.

The results of a structural equation modeling on a sample of 339 merchants only confirmed the effect of both perceived comparative advantage and perceived compatibility. Furthermore, the multigroup analysis revealed that the perceived comparative advantage is stronger for female merchants, older age groups and merchants who frequently used P2P m-payment for the transfer of remittances. Perceived compatibility is stronger for male merchants, younger age groups and merchants who occasionally used P2P m-payment for the transfer of remittances.

This study was conducted in the economic context of Haiti, where P2P m-payments are commonly used for transferring remittances. Since there are limited studies that examine P2P m-payment acceptance from the perspective of merchants, this study offers valuable insights.