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Inaccurate capturing and processing of customer requirements result in negative economic and ecological effects. Digital twins of customer demands promise to remedy these issues. However, successful implementation necessitates users' technology acceptance. This study contrasts three hierarchical digital twin levels with different degrees of user integration and examines determinants for their respective acceptance.

A structural equation model is applied in a comparative manner, considering different levels of digital twin radicalness. A multidimensional approach is used to measure attitudes towards usage. Data are collected in the context of organisational supply management.

Results show harmonious effects across digital twin levels. This indicates that technological radicality plays only a subordinate role when assessing acceptance determinants such as user perception on ease of use, usefulness, trust and risk.

Rather than focussing solely on technological factors, findings suggest that users prioritise the actual outcome and efficiency of the system. This perspective offers practical implications for organisations seeking to implement advanced systems and emphasises the significance of user perceptions beyond technological features.

The societal impact of this research are an appreciation of customer roles in the supply chain where an enhanced detection of customer needs and preferences aligns businesses with the dynamic and evolving demands of a diverse and a continuously environmentally-conscious consumer base.

This study applies a measurement model for technology acceptance in a unique and multidimensional manner. Thereby, a comparative analysis of user perceptions across different digital twin levels sheds more light on a nascent, promising and underexplored technological method. This interdisciplinary research combined knowledge from the supply chain management and management information systems fields by highlighting key factors for the adoption of complex technological methods.

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.

The purpose of this study is to discuss the United Arab Emirates’ (UAE) favorable attitude toward the financial sector’s digital transformation and the development of FinTech due to the rise of financial technology. FinTech blends innovation and technology to provide financial inclusion to stakeholders through various new products and services such metaverse and artificial intelligence.

A quantitative research approach was used to empirically validate the suggested research model by using 260 Emirates-based banking authorities and administrators’ data.

The findings indicate that FinTech adoption had a substantial impact on the competitiveness and performance of the UAE banking industry during COVID-19 times. The research indicates that adequate FinTech implementation and alignment with technology management directly influence the performance of the UAE’s banking sector in difficult times.

This study is critical because the UAE banking sector serves diverse nationalities, and its success is contingent on FinTech and its competitive edge.

This study aims to highlight that security and flexibilities remain the main points of contention in the cordiality business. This research points to planning a framework that empowers hotel users to get to the room using a mobile access key. Advancing secured facilities, mobile phone “Near Field Communication” (NFC) innovation as the entrance device by carrying out an application containing an imitated mobile key for explicit verification access is used.

The proposed system is evaluated by triangulation of experimental, numerical and rational evaluation using partial least square structural equation modeling (PLS-SEM) with Malaysian hotel guests and employees.

The discoveries with the hypothesis supported validated that the suggested solution can eliminate physical cards, boost protection and encourage a contactless ecosystem. Theoretical, management and societal contributions are discussed here.

This experiment comes with the constraints that it was conducted in only two hotels and does not fully reflect the choices of a wider range of travellers. Secondly, the cost of existing NFC smart locks is still relatively high, and along with the development of technology, the price will decrease when supply exceeds demand.

To promote high-security attributes, NFC technology as the access system by implementing an application containing an emulated smart key for specific authentication access is used. The host-card emulation enables cost-effectiveness profit and initiating a defence system in the pandemic era.

To promote high-security attributes, NFC technology is used as the access system by implementing an application containing an emulated smart key for specific authentication access. The host-card emulation enables cost-effectiveness profit and initiating a defence system in the pandemic era.

The novelty of this study comes from the use of commonly available smartphone NFC features that are yet to be applied in the tourism ecosystem. The research provokes the applied concept of mobile smartkeys.

Based on the cognition–affect–conation pattern, this study explores the factors that affect the intention to use facial recognition services (FRS). The study adopts the driving factor perspective to examine how network externalities influence FRS use intention through the mediating role of satisfaction and the barrier factor perspective to analyze how perceived privacy risk affects FRS use intention through the mediating role of privacy cynicism.

The data collected from 478 Chinese FRS users are analyzed via partial least squares-based structural equation modeling (PLS-SEM).

The study produces the following results. (1) FRS use intention is motivated directly by the positive affective factor of satisfaction and the negative affective factor of privacy cynicism. (2) Satisfaction is affected by cognitive factors related to network externalities. Perceived complementarity and perceived compatibility, two indirect network externalities, positively affect satisfaction, whereas perceived critical mass, a direct network externality, does not significantly affect satisfaction. In addition, perceived privacy risk generates privacy cynicism. (3) Resistance to change positively moderates the relationship between privacy cynicism and intention to use FRS.

This study extends knowledge on people's use of FRS by exploring affect- and cognitive-based factors and finding that the affect-based factors (satisfaction and privacy cynicism) play fully mediating roles in the relationship between the cognitive-based factors and use intention. This study also expands the cognitive boundaries of FRS use by exploring the functional condition between affect-based factors and use intention, that is, the moderating role of resistance to use.

This paper aims to concentrate on recent innovations in flexible wearable sensor technology tailored for monitoring vital signals within the contexts of wearable sensors and systems developed specifically for monitoring health and fitness metrics.

In recent decades, wearable sensors for monitoring vital signals in sports and health have advanced greatly. Vital signals include electrocardiogram, electroencephalogram, electromyography, inertial data, body motions, cardiac rate and bodily fluids like blood and sweating, making them a good choice for sensing devices.

This report reviewed reputable journal articles on wearable sensors for vital signal monitoring, focusing on multimode and integrated multi-dimensional capabilities like structure, accuracy and nature of the devices, which may offer a more versatile and comprehensive solution.

The paper provides essential information on the present obstacles and challenges in this domain and provide a glimpse into the future directions of wearable sensors for the detection of these crucial signals. Importantly, it is evident that the integration of modern fabricating techniques, stretchable electronic devices, the Internet of Things and the application of artificial intelligence algorithms has significantly improved the capacity to efficiently monitor and leverage these signals for human health monitoring, including disease prediction.

The purpose of this research paper is to review and synthesize the role of blockchain technology (BCT) in various types of illegal activities, including but not limited to fraud, money laundering, ransomware attacks, firearms, drug tracking, cyberattacks, identity theft and scams.

The authors conducted a review of studies related to illegal activities using blockchain from 2015 to 2023. Next, a thematic review of the literature was performed to see how these illegal activities were conducted using BCT.

Through this study, the authors identify the relevant themes that highlight the major illegal activities performed using BCT, its possible steps for prevention and the opportunities for future developments. Finally, the authors provide suggestions for future research using the theory, context and method framework.

No other research has synthesized the illegal activities using BCT through a thematic approach to the best of the authors’ knowledge. Hence, this study will act as a starting point for future research for academic and technical practitioners in this area.

Sharing patient health information (PHI) among hospitals has been much slower than the adoption of health record systems. This paper aims to investigate if privacy regulation (PR) or security measures (SMs) influence hospitals’ use of health information exchange (HIE) to share PHI with other providers (e.g. physicians, labs, hospitals). The study specifically focuses on how multiple PRs can impede and a strong national security infrastructure (NSI) can support HIE.

The study uses secondary data from a multi-national and multi-hospital survey administered by the European Union. The multi-level structure of the cross-sectional panel data is used to test the influence of both hospital-level (e.g. PR) and national-level variables (e.g. NSI) on HIE. A total of nine types of HIE, three types of PRs, nine SMs and other relevant control variables are considered. This study uses a two-level random intercept generalized linear model to test the hypothesis proposed in the study.

The study finds that national-level PRs (NLPR) have the strongest positive influence on HIE in comparison to regional (RLPR) and hospital-level (HLPR) PRs. Moreover, the study finds evidence that the presence of RLPR and HLPR, on average, decreases the positive impact of NLPR by 264%. The SMs also have a significant and positive impact on HIE. Adoption of an additional SM can increase the odds of engaging in a certain type of HIE between 21% and 61%. On the other hand, a strong NSI can also amplify the positive impact of SM on certain types of HIE.

This study extends prior research on the role of PRs in enabling HIE by considering the complexities brought up by adopting multiple PRs. NLPRs have the strongest impact on HIE in comparison to RLPRs or HLPRs. Moreover, public infrastructure initiatives such as those related to secure communications can also complement SMs adopted by the providers by encouraging HIE.

Research on online user privacy shows that empirical evidence on how privacy literacy relates to users' information privacy empowerment is missing. To fill this gap, this paper investigated the respective influence of two primary dimensions of online privacy literacy – namely declarative and procedural knowledge – on online users' information privacy empowerment.

An empirical analysis is conducted using a dataset collected in Europe. This survey was conducted in 2019 among 27,524 representative respondents of the European population.

The main results show that users' procedural knowledge is positively linked to users' privacy empowerment. The relationship between users' declarative knowledge and users' privacy empowerment is partially supported. While greater awareness about firms and organizations practices in terms of data collections and further uses conditions was found to be significantly associated with increased users' privacy empowerment, unpredictably, results revealed that the awareness about the GDPR and user’s privacy empowerment are negatively associated. The empirical findings reveal also that greater online privacy literacy is associated with heightened users' information privacy empowerment.

While few advanced studies made systematic efforts to measure changes occurred on websites since the GDPR enforcement, it remains unclear, however, how individuals perceive, understand and apply the GDPR rights/guarantees and their likelihood to strengthen users' information privacy control. Therefore, this paper contributes empirically to understanding how online users' privacy literacy shaped by both users' declarative and procedural knowledge is likely to affect users' information privacy empowerment. The study empirically investigates the effectiveness of the GDPR in raising users' information privacy empowerment from user-based perspective. Results stress the importance of greater transparency of data tracking and processing decisions made by online businesses and services to strengthen users' control over information privacy. Study findings also put emphasis on the crucial need for more educational efforts to raise users' awareness about the GDPR rights/guarantees related to data protection. Empirical findings also show that users who are more likely to adopt self-protective approaches to reinforce personal data privacy are more likely to perceive greater control over personal data. A broad implication of this finding for practitioners and E-businesses stresses the need for empowering users with adequate privacy protection tools to ensure more confidential transactions.