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This study aims to leverage the Unified Theory of Acceptance and Use of Technology framework developed by Venkatesh et al. (2003) to explore the factors influencing faculty willingness and acceptance of online teaching at a major Saudi Arabian university as we move to a post-COVID-19 new normal.

We surveyed business school faculty from a major Saudi Arabian university that transitioned to online learning because of the COVID-19 lockdown. We used partial least square structural equation modeling to examine the factors that impact faculty satisfaction and behavioral intention to continue using online teaching in the future.

The results of the study indicated that when faculty perceive that e-learning improves their teaching performance and effectiveness (performance expectancy) and find that online teaching tools are relatively easy to use (effort expectancy), then they are more open to considering online teaching and using digital tools even after the pandemic.

The study uses a Saudi Arabian sample, so the results of the study may not be generalizable to other countries. The study was cross-sectional in nature; a longitudinal design would help in uncovering more stable relationships and enabling us to draw stronger conclusions. Lastly, the sample size for the study was relatively small, resulting in a loss of power in statistical testing. Notwithstanding these limitations, our study contributes to a greater understanding and appreciation of faculty acceptance of online teaching as we progress to a post-COVID-19 new normal. As such, it should be useful to educators, institutions and policymakers as they seek to reimagine business education going forward.

The present study is one of the first scholarly studies to focus on exploring e-learning acceptance in a business school from a faculty perspective, considering the natural experiment that forced institutions to move to online teaching irrespective of their prior acceptance or experience with this teaching modality.

This article investigates concentration, efficiency, and profitability of commercial banks operating in Saudi Arabia, which is considering acceding to the World Trade Organisation whose rules on financial services liberalisation could pose a competitive challenge to local banks. We use regression analysis to investigate the underlying determinants of Saudi bank concentration, efficiency, and profitability. The significance of the study stems from the conventional premise that highly concentrated banking or credit market introduces inefficiencies that would harm firms’ access to credit thus hindering economic growth. If banks were found to be highly concentrated and hence inefficient, then the relevant policy question that should be addressed by Saudi Arabian policy makers is what should be done to alleviate the situation. Empirical results show that Saudi banking market is highly concentrated, and healthy competition through the Saudi adoption of corrective measures would ease the problem. The Saudi government may like to consider concurrently joining the WTO, and allow non‐banking institutions to enter into brokerage business, offer financial products and services (investment banking, brokerage, and portfolio management), and compete with commercial banks through fair participation in auctioning of government securities.

The purpose of this paper is to develop a theoretical framework that will help to examine the role of internal auditors (IAs) in enterprise resource planning (ERP) based organizations. An ERP integrates all organizational functions in one powerful system that drives the organization strategically and also presents new challenges to the internal audit function.

A literature review is undertaken to highlight the role of IAs in an ERP environment.

The framework depicts the new relationships which the ERP system requires between the IAs and five associated groups: software vendors, information systems, information technology managers, ERP users, and consultants. ERP also gives interanl auditors an enabling technology to advise management on the implications of ERP for risk‐intelligence.

This is a conceptual paper that has implications for internal auditing practice. Academic researchers will find this framework to be useful for testing it in the field. Practitioners will also benefit from this model when assessing the role of IAs in an ERP environment.

Prior research in the auditing field has overlooked this issue. This paper will attempt to fill such an apparent gap in prior research and will help motivate further research in this field.

Audit software and IT‐based auditing are widely used in developed countries and is an emerging trend in other parts of the world. The purpose of this paper is to investigate the adoption of audit software by Saudi industries. This research extends current knowledge by focusing on technology adoptions issues and comparing the results with the results of past adoptions in Western industries.

Demographic and psychometric factors related to adoption decision were identified and incorporated in the research model. A web‐based survey instrument was used to collect data. The reliability score of each construct was measured with Cronbach's alpha. Results from descriptive statistics, correlation, and regression were used to examine the influence of demographic and psychometric factors on adoption decision.

Contrary to existing literature, this study shows that external pressure has no impact on the adoption decision. In addition, similar to earlier findings, the results showed that Company Readiness and Perceived Benefits are reasonably good predictors of Adoption Intention of audit software.

Contrary to current evidence, this research points to the result that external pressure has no impact on the adoption decision. This leads to an interesting research avenue to explore the reasons why companies in Saudi Arabia do not see external pressure as a significant factor behind decision to adopt certain technology.

This article extends current technology adoption knowledge by providing a comparison of adoptions in the west and in Saudi Arabia. Results of this research can assist software adopters with adoption decisions and vendors in software implementation, sales, and service in Saudi Arabia.

The current study’s goal is to investigate how lean, agile, resilient and sustainable human resource management (LARS HRM) affects green innovation and environmental performance, both directly and indirectly.

Partial least squares-structural equation modeling (PLS-SEM) was used to analyze the data based on a sample of 273 Tunisian businesses in the industrial and service sectors that were certified ISO 9001.

With the exception of AHRM–GPdtI, the results show that the mainstream advanced theory on direct effects was verified. With regard to indirect effects, everything of the literature that was presented was accepted, with the exception of the relationship between AHRM–GPdtI–EP, AHRM–GPssI–EP and RHRM–GPdtI–EP.

This research is distinctive in that it aims to incorporate every LARGS paradigm within the HRM field. By taking green innovation into consideration, it closes the current gaps on the direct and indirect effects of LARS HRM on environmental performance. Our study is unique in that it incorporates large, industry-operating, certified ISO 9001 firms with those in the service sector, with the goal of achieving greater generalization of results.

A stroke is a serious, life-threatening condition that occurs when the blood supply to a part of the brain is cut off. The earlier a stroke is treated, the less damage is likely to occur. One of the methods that can lead to faster treatment is timely and accurate prediction and diagnosis. This paper aims to compare the binary integer programming-data envelopment analysis (BIP-DEA) model and the logistic regression (LR) model for diagnosing and predicting the occurrence of stroke in Iran.

In this study, two algorithms of the BIP-DEA and LR methods were introduced and key risk factors leading to stroke were extracted.

The study population consisted of 2,100 samples (patients) divided into six subsamples of different sizes. The classification table of each algorithm showed that the BIP-DEA model had more reliable results than the LR for the small data size. After running each algorithm, the BIP-DEA and LR algorithms identified eight and five factors as more effective risk factors and causes of stroke, respectively. Finally, predictive models using the important risk factors were proposed.

The main objective of this study is to provide the integrated BIP-DEA algorithm as a fast, easy and suitable tool for evaluation and prediction. In fact, the BIP-DEA algorithm can be used as an alternative tool to the LR model when the sample size is small. These algorithms can be used in various fields, including the health-care industry, to predict and prevent various diseases before the patient’s condition becomes more dangerous.

The purpose of this study is to investigate the relationship between characteristics of information communication technology (ICT, adoption, confidence, competency and training) and auditing practices. The paper further explained the significance of the auditing practices, evaluated the relationship between ICT characteristics (adoption, confidence, competency, training) and auditing practices.

The study adopts a quantitative approach, where a set of questionnaires was developed by making necessary adaptations to available scales/items. Data were collected from practicing chartered accountants in Kerala targeting 89 respondents from various professional auditing firms. The results were analyzed using Statistical Package for the Social Sciences and structural equation modelling-partial least squares statistical tools.

The findings confirmed that there is a positive relationship between three components of ICT factors on audit practice, namely, ICT adoption, ICT competency and ICT training, whereas the factor, ICT confidence has a negative relationship with audit practice. Thus, the availability of ICT-competent staff, their practical ICT knowledge, sufficient and adequate ICT training assist audit firms from doing audit by implementing customized audit software for audit practice.

A limitation of the study is that limited variables of ICT on audit practice are taken in the model. Refinement of the model and the variables (such as ICT challenges), ICT perceived benefits and the unified theory of acceptance and use of technology (UTAUT) model used provide an opportunity for future research.

The barriers facing by non-big four audit firms (especially sole proprietorship and limited liability partnership firms) faces ICT challenges requires intense management interventions to be self-equipped for the current information technology (IT) world and to facilitate and to ensure fairness of financial statements to the stakeholders that strongly links auditors advance IT skills and available firms resources to investment and adopt audit software for the benefits of the audit firms.

The paper upstretched some of the ICT challenges that will assist as points, which have been helpful for future researchers, and have provided accounting and auditing professionals, auditing professional institutions and their management, government, tax officials, policy makers, auditing software vendors and other stakeholders the bases for encouraging ICT adoption.

The purpose of this paper is to provide some insights for the evaluation of town centre management (TCM) effectiveness, by proposing the importance‐performance analysis (IPA) as a valuable tool to ensure a multi‐perspective evaluation. The need for more empirical methods of measuring town centre effectiveness is related to the risk of commonly used evaluation methodologies reflecting only the success criteria of dominant stakeholders.

By reviewing the service management literature, a definition of the “town centre product” is proposed, and how IPA can be used to analyse the city users' quality perceptions is emphasized. The theoretical framework is enriched by an empirical case study: the city centre of Benevento.

The results provide a clear guidance for the implementation of a TCM scheme in the historical centre of Benevento, by identifying the main area of intervention.

The paper addresses a gap in the academic literature by using the IPA as an alternative evaluating paradigm of TCM and providing a definition of the town centre servicescape. Further research could investigate the impact of the selected environmental variables on the city users' internal responses (e.g. satisfaction) and behaviours (e.g. desire to shop), beside on their quality perceptions.

The paper proposes a handy tool both for the exante and the expost evaluation, As well, it could be used as a benchmarking tool.

The paper has significant implications both for practitioners and for academics. It provides an original framework for further research and factual implementation.

Islamic attributes and activities need to be developed in compliance with the halal concept to attract potential Muslim tourists and ensure the success of halal tourism. Although the literature shows that many factors can influence the success of halal tourism, a complete picture of the success factors of halal tourism in a city is still very limited. As such, this explorative study aims to examine stakeholders’ perspectives regarding the antecedents of halal tourism success and the benefits of halal tourism for the city.

Qualitative system dynamics modeling was used for this study, and Makassar (a successful halal tourism city) was considered as the basis for the study. A causal loop diagram (CLD) of halal tourism was developed using the group model building technique to elicit stakeholders’ knowledge and assumptions. Network analysis and feedback loop analysis were used to identify the driving factors of successful halal tourism.

Two factors need to be taken into account by halal tourism stakeholders in the city: support from the central and local government and improving and maintaining potential tourists’ perceptions of the city. There are four benefits of halal tourism success for the city: an increase in the number of micro-, small- and medium-sized halal businesses in the city, increased support from the central and local government to further develop halal tourism infrastructure in the city, increased word-of-mouth promotion of Makassar as a tourism destination and a decrease in the price of halal tourism components (e.g. food and accommodation).

The resulting CLD shows the interlinkage between political, societal and economical factors that could influence the success of halal tourism development. In particular, the findings show how governments and tourism stakeholders need to promote halal tourism socialization in the community and improve the public perception of this type of tourism. Therefore, the findings can help destination stakeholders and tourism developers in other cities develop halal tourism potential.