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Studies adoptions of four different payment systems in ten countries during 1988‐96. Adoption curves are estimated from secondary data concerning ATMs and banker’s cards. Usage of a previously introduced payment system appeared to affect the adoption of a system innovation. Based on the shape of the adoption curves and the estimation of external and internal influences from the social system, it was concluded that the adoption process was almost exclusively driven by internal influences, i.e. social learning. Draws conclusions for the introduction of the smart card.

Adoption literature now speaks with many voices. Federal and state agencies and local advocacy groups are enthusiastic supporters of adoptions, the basic belief being kids need homes. The bottleneck is the most conservative sector, the local agency. These are the agencies one deals with if planning to adopt a child. This brief essay attempts to give some perspective to the recent literature on adoption trends and practices. The numbers in parentheses refer to the entry numbers of titles in the bibliographic listing at the end of the article.

Despite its crucial role in ensuring food safety, traceability remains underutilized by small and medium-sized enterprises (SMEs), a vital component of China’s agricultural supply chain, thereby compromising the integrity of the supply chain traceability system. Therefore, this study sets out to explore the factors influencing SMEs’ adoption of traceability systems and the impact of these factors on SMEs’ intent to adopt such systems. Furthermore, the study presents a model to deepen understanding of system adoption in SMEs and provides a simulation demonstrating the evolutionary trajectory of adoption behavior.

This study considers the pivotal aspects of system adoption in SMEs, aiming to identify the influential factors through a grounded theory-based case study. Concurrently, it seeks to develop a mathematical model for SMEs’ adoption patterns and simulate the evolution of SMEs’ adoption behaviors using the Q-learning algorithm.

The adoption of traceability among SMEs is significantly influenced by factors such as system attributes, SMEs’ capability endowment, environmental factors and policy support and control. However, aspects of the SMEs’ capability endowment, specifically their learning rate and decay rate, have minimal impact on the adoption process. Furthermore, group pressure can expedite the attainment of an equilibrium state, wherein all SMEs adopt the system.

This study fills the existing knowledge gap about the adoption of traceability by SMEs in China’s agricultural supply chain. This study represents the pioneer study that identifies the factors influencing SMEs’ adoption and examines the effects of these factors on their traceability adoption, employing a multi-methodological approach that incorporates grounded theory, mathematical modeling and the Q-learning algorithm.

This study aims to understand a customer-purchase mechanism in the artificial intelligence (AI)-powered chatbot context based on the elaboration likelihood model (ELM) and technology acceptance model (TAM). The first objective is to examine how to boost chatbot adoption. The second objective is to investigate the role of information characteristics, technology-related characteristics and attitude toward AI in purchase intention.

Data was collected from a sample of 492 users in Vietnam, who are potential customers of chatbots for purchase. Structural equation modeling was applied for data analysis.

Results illustrate that chatbot adoption is significantly influenced by information credibility, technology-related factors (i.e. interactivity, relative advantage and perceived intelligence), attitude toward AI and perceived usefulness. Moreover, information quality and persuasiveness motivate information credibility. Information credibility and attitude toward AI are the essential motivations for perceived usefulness. Finally, chatbot adoption and information credibility determine purchase intention.

The results are insightful for practitioners to envisage the importance of chatbot use for customer purchase in the AI scenario. Additionally, this research offers a framework to practitioners for shaping customer engagement in chatbots.

The value of this work lies in the incorporation of technology-related characteristics into the two well-established theories, the ELM and TAM, to identify the importance of AI and its applications (i.e. chatbots) for purchase and to understand the formation of perceived usefulness and chatbot use through information credibility and attitude toward AI.

This study aims to investigate the motivations for the adoption of Industry 4.0 technologies among manufacturing firms in developing economies. Specifically, the effects of relative advantage of the technologies, competitive pressure, and government support on the adoption are explored. Moreover, the mediating role of top management support between environmental factors (government support and competitive pressure) and the adoption of Industry 4.0 technologies is examined.

A research model is developed based on the technology-organization-environment (TOE) framework strengthened by institutional theory. Structural equation modeling (SEM) approach is employed to evaluate the model using data obtained from 215 manufacturing firms through a cross-industry survey. Additionally, a post-hoc analysis is conducted using cluster analysis and ANOVA.

The results show that competitive pressure and government support significantly promote top management support, which in turn contributes to the adoption of Industry 4.0 technologies. Relative advantage of the technologies is not significantly related to the adoption.

This study does not explore the relationship between technology type and the specific needs of manufacturing firms. Future researchers can conduct a more comprehensive analysis by examining how different technology types align with the unique needs of individual companies.

The findings of this study have implications for both policymakers and managers. Policymakers can leverage these insights to understand the underlying motivations behind manufacturing firms' adoption of Industry 4.0 technologies and develop promoting policies. In turn, managers should keep an eye on government policies and utilize government support to facilitate technology adoption.

This study uncovers the underlying motivations—government support and competitive pressure—for the adoption of Industry 4.0 technologies among manufacturing firms in developing economies. Meanwhile, it complements previous research by showing the mediating role of top management support between environmental factors (government support and competitive pressure) and the adoption of Industry 4.0 technologies.

This study aims to investigate the factors associated with the intention to use information technology in audit (ITIA) in Iraq.

The study uses a quantitative approach based on a questionnaire survey of 186 respondents. The study population includes respondents who are board members, senior executives, internal auditors and information technology (IT) assistants in various Iraqi organizations from different sectors. Structural equation modeling has been used to estimate the results.

The findings exhibit that most auditors in Iraq use basic IT software. However, among several specialized and advanced IT audit software packages, only generalized audit software is used by about 20%. The results also indicate that social factors significantly and positively impact auditors’ and practitioners’ perceptions of ITIA use. Moreover, the results reveal that companies and auditors who use or audit complex accounting systems perceive higher benefits and intent to adopt ITIA. However, the results report that organizational support, professional support, competency and IT education have an insignificant effect on ITIA adoption.

The originality of the present research lies in several aspects. First, the research study focuses specifically on Iraq, which is an emerging and less developed country influenced by social and economic. This research context provides a unique perspective and contributes to the understanding of ITIA adoption in less developed countries. The study investigates how external factors, including social and external pressure and the support of government professional bodies, affect the adoption of ITIA. Further, it assesses the influence of firms’ specific factors such as management support, level of competency and complexity of accounting information systems. Second, the study uses a quantitative approach with a questionnaire survey from various Iraqi organizations and sectors. The specific sample composition adds originality by capturing insights from different levels of organizational hierarchy and diverse professional backgrounds. Third, the findings shed light on the current IT usage in auditing practices in Iraq, highlighting that most auditors use basic IT software and the limited adoption of specialized IT audit software packages. Finally, the study’s originality is also reflected in its contribution to expanding knowledge on the perceived benefits and challenges associated with ITIA adoption in less developed countries. By emphasizing the need for broader awareness of emerging technology-enabled auditing software and considering the unique characteristics of less developed countries, the research provides valuable insights and implications for practitioners, policymakers and researchers.

The purpose of this study is to determine the factors that enable citizens to adopt e-government services at different maturity levels: information, two-way communication, transaction and political participation.

The study uses a grounded approach by conducting semi-structured interviews.

The study reveals that the factors influencing the adoption of e-government services vary at different levels. It identifies 27 influencing factors. In total, 13 of these factors influence adoption at the information level; 13 at the two-way communication level; 25 at the transactional level; and 16 at the political participation level. Auxiliary facilities, connectedness, corruption avoidance, transparency and fairness, customer support and forced adoption, not commonly discussed as influencing factors for e-government adoption in the extant literature, have been revealed in this study.

This study uses qualitative research and rather than generalization, the focus is explicitly on obtaining an in-depth understanding. Although the sampling used is sufficient for the purpose of this study and allows reasonable conclusions to be drawn; however, it cannot be considered representative of a vast country like India. Academicians and information systems researchers can use these findings for further research.

This study advances the understanding of e-government adoption. The findings have potential implications for public administrators and policymakers in successfully designing, developing and implementing e-government services at different maturity levels.

Existing e-government adoption theories are of limited scope and do not capture and specify the complete essence of citizens’ adoption characteristics at different levels of e-government services. Hence, a theoretical gap exists, which this study aims to fill.

The purpose of this research is to investigate the contingent adoption of Additive Manufacturing (AM) and propose a typology to evaluate its adoption viability within a firm's supply chain.

By conducting semi-structured interviews of practitioners with deep knowledge of AM and supply chains from diverse industries, this research explores the contingent factors influencing AM adoption and their interaction.

While the AM literature is growing, there is a lack of research investigating how contingent factors influence AM adoption. By reviewing the extant literature on the benefits and barriers of AM, we explain the underlying contingencies that enact them. Further, we use an exploratory approach to validate and uncover underexplored contingent factors that influence AM adoption and group them into technological, organizational and strategic factors. By anchoring to a selected set of contingent factors, a typological framework is developed to explain when and how AM is a viable option.

This study focuses on specific industries such as automotive, machine manufacturing, aerospace and defense. Scholars are encouraged to explore the contextual factors affecting AM adoption in particular industries to expand our findings. The authors also acknowledge that the robustness of their framework can be enhanced by integrating the remaining contingent factors.

The developed typological framework provides a pathway for practitioners to see how and when AM can be useful in their supply chains.

This is the first paper in the supply chain management literature to synthesize contingent factors and identify some overlooked factors for AM adoption. The research is also unique in explaining the interaction among selected factors to provide a typological framework for AM adoption. This research provides novel insights for managers to understand when and where to adopt AM and the key contingent factors involved in AM adoption.

Under a gradual long-term plan of the Saudi Stock Market (TADWUAL) from 2016, Saudi Arabia decided to work with International Financial Reporting Standards (IFRS) board to fully adopt its accounting standards. Saudi Arabia has undergone several reforms in governance and standards of internal controls are changing rapidly. This study aims to assess whether IFRS adoption has any moderator role in the relationship between disclosure quality and firm-specific characteristics in the Saudi Stock Market.

This study assesses whether IFRS adoption has any moderator role in the relationship between disclosure quality and firm-specific characteristics in the Saudi Stock Market. The key research hypotheses postulate that compared to IFRS status, after adoption, several independent variables influence the disclosure level. The analysis covers a local sample of 184 Saudi listed firms over the period 2016 to 2020. Using an in-depth content analysis technique, the voluntary disclosure and number of annual report pages are measured manually and year by year to capture levels and unique characteristics. The authors apply cross-sectional regression, first difference method, Pooled OLS and feasible general least square estimations. The mean of disclosure level increases from 33.03% in 2016 to 56.14% in 2020.

The results reveal that the vast majority of firm-specific characteristics were significant in pre-IFRS adoption period. First difference analysis shows a significant impact of firm size and non-executive composition on the disclosure level. The authors confirm that IFRS adoption plays a critical role in the quality of firms’ financial reports and supports to create a conducive economic environment in Saudi Arabia.

First, the implementation of IFRS adoption should impact the Saudi accounting information and disclosure quality in Saudi context markedly. Second, firm-specific characteristics align with corporate governance are the main determinants of accounting information and transparency; therefore, focusing on this angle enables regulators and policymakers to mitigate uncertainty and asymmetric information. Third, the findings of this research state that there is a negative relationship between disclosure quality and board meetings. This encourages policymakers to reconsider the number of board meetings in firms that was not as high as in the developed markets. Notwithstanding all previous implications, it is recommended that future research undertake a various quasi-experimental design such as a difference-in-difference approach to estimate the causal effect of corporate governance mechanisms on IFRS 7 mandatory disclosure requirements on in Saudi Arabia context.

There is a lack of studies on this realm and such as these studies will enrich the understanding of aspects of IFRS adoption and contribute to the prior empirical literature. Importantly, the extend of this sample into other Gulf Cooperation Council countries and exhibition the difference effect can be very useful to enrich the knowledge of IFRS adoption aspects in corporate disclosure and accounting information quality.

Saudi Arabia has undergone several reforms in governance, and their standards of internal controls are changing rapidly. This has been attributed to the importance of providing guidelines, practices and regulations for listed companies. One of the major turning points of financial reporting quality in Saudi listed firms was adoption of IFRSs. This adoption deems to be necessity in ensuring the highest level of transparency and information reliability. Based on the findings of this research, the present investigations set up a platform and furnish many implications for policymakers, companies’ board of directors, financial analysts and other related authorities. The results should provide policymakers with greater insight of the relationship between disclosure quality and corporate-specific characteristics throughout the IFRS adoption periods. Thus, the results derived from this study can be effective and useful for the IFRS adoption committee in the Saudi Organization for Certified Public Accountants (SOCPA). According to the best of the authors’ knowledge and based on official secondary information sourced from the SOCPA website, there are several standards that are subject to difficulties in measurement and are modified from time to time, such as: IFRS1, IFRS8, IFRS12, IFRS16 and IFRS18.

This paper investigates how the adoption of additive manufacturing (AM) impacts upstream supply chain (SC) design and considers the influence of drivers and barriers towards the adoption.

Ten case studies investigating AM adoption by Original Equipment Manufacturers (OEMs) in five industries were conducted. This research is driven by a literature-based framework, and the results are discussed according to the theory of transaction cost economics (TCE).

The case studies reveal four patterns of AM adoption that affect upstream SC design (due to changes in supply base or types of buyer–supplier relationships): make, buy, make and buy and vertical integration. A make or buy decision is based on the level of experience with the technology, on the AM application (rapid manufacturing, prototyping or tooling) and on the need of control over production. Other barriers playing a role in the decision are the high initial investments and the lack of skills and knowledge.

This paper shows how different decisions regarding AM adoption result in different SC designs, with a specific focus on the upstream SC and changes in the supply base. This research is among the first to provide empirical evidence on the impact of AM adoption on upstream SCs and to identify drivers of the make or buy decision when adopting AM through the theoretical lens of TCE.