Search results

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.

The authors study how cloud adoption decision making unfolds in organizations and present the dynamic process leading to a decision to adopt or reject cloud computing. The authors thus complement earlier literature on factors that influence cloud adoption.

The authors adopt an interpretive epistemology to understand the process of cloud adoption decision making. Following an empirical investigation drawing on interviews with senior managers who led the cloud adoption decision making in organizations from across Europe. The authors outline a framework that shows how cloud adoptions follow multiple cycles in three broad phases.

The study findings demonstrate that cloud adoption decision making is a recursive process of learning about cloud through three broad phases: building perception about cloud possibilities, contextualizing cloud possibilities in terms of current computing resources and exposing the cloud proposition to others involved in making the decision. Building on these findings, the authors construct a framework of this process which can inform practitioners in making decisions on cloud adoption.

This work contributes to authors understanding of how cloud adoption decisions unfold and provides a framework for cloud adoption decisions that has theoretical and practical value. The study further demonstrates the role of the decision-leader, typically the CIO, in this process and identifies how other internal and external stakeholders are involved. It sheds light on the relevance of the phases of the cloud adoption decision-making process to different cloud adoption factors identified in the extant literature.

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.

As mobile payment systems have been in constant demand and are increasing in recent years, the various stakeholders involved in the process need to be identified. The study mainly includes ease of use, perceived usefulness, facilitating conditions, social influences, adoption readiness and intention to use financial technology (FinTech) in India. This paper aims to discuss FinTech and its dynamic changes in the banking sector. This study tests the mediation influence of perceived trust on adoption readiness and intention to use FinTech in India. The proposed impact of mediation of perceived trust was significant but small on adoption readiness and intention to use FinTech.

A questionnaire survey was administered to mobile payment users, and 349 responses were collected. Structural equations are analyzed to determine the proposed variables’ direct effects on adopting them. Additionally, to examine indirect effects, the mediation test is used.

The analysis results support the proposed model and thus help explain the impact of adoption readiness, trust and intention to use digital payment. The study’s significant findings will enable mobile payment institutions to understand the variables related to the growing use of technology in customers’ contexts. The study reveals the significance of ease of use, perceived usefulness and facilitating the service condition, which means that vendors prefer to use compatible devices that are easy to use with other devices. The analysis also explores the critical influence of perceived usefulness on customer behavior, enabling software designers to encourage accessible processes and device advantages for customers.

Mobile payment systems offered by financial institutions until currently become a variety of mobile payment services due to rapidly evolving information technology. This work is a groundbreaking attempt to apply technology acceptance in recent years to the emerging framework of mobile banking systems. This study examines the adoption of mobile payment technologies by proposing an extended technology acceptance model (TAM) to capture the issues associated with adoption in India through banking users. Now customers are aware that cyberattacks on banking networks and data breaches quickly through media and social networks. Also, they know that the industry has done little to avoid or mitigate these attacks.

This study examines the adoption of mobile payment technologies by proposing an extended TAM to capture the issues associated with adoption in India through banking users.

The relevant importance of enterprise architecture (EA) to an organization has gained the attention of the public sector. However, its adoption rate remains slow on the uptake. Thus, this study aims to investigate the various factors associated with adoption intention based on the technological, organizational and environmental framework for federal and state types of public organizations to provide greater predictive accuracy and relevance of EA adoption in Malaysia’s public sector (MPS) context.

An empirical study was conducted through an online survey in Malaysia. Based on 255 samples from public organizations throughout Malaysia, a multigroup analysis with partial least square structural equation modeling was performed to identify the respective influencing factors for adopting EA by federal and state organizations in the Malaysian public sector.

Five organizational factors (clear communication, normative pressure, expected benefit, good governance and organization size) and two environmental factors (coercive pressure and mimetic pressure) were found to be significant factors influencing adoption intention for EA. Additionally, clear communication and coercive pressure were noted to be significant factors influencing adoption for both federal and state organizations. Other significant factors for federal organizations include expected benefit and normative pressure, whereas for state organizations, another significant influencing factor was good governance. The predictive accuracy for federal organizations was slightly higher at 74.6% than that of state organizations, that is, at 65%.

These findings imply that federal and state organizations respond to different factors that motivate their intention to adopt EA. These findings guide future intentional practice and ensure greater motivation for EA adoption.

The identification of specific factors that matter to the federal and state public organizations in driving intention to adopt EA in this study has provided significant information that could help in effective decision-making process for these organizations. Common strategies that emphasize on clear communication and coercive pressure can be applied to address EA adoption processes for both federal and state public organizations. Further to that, more specified strategies such as highlighting expected EA benefits and instilling good governance work more effectively for federal and state, respectively.

This study has provided a more extensive view of EA adoption in MPS by differentiating the discerning factors based on the technological–organizational–environmental framework significant for federal and state types of organizations. Hence, this could help in formulating strategies specified to the organization type and ensure greater success in EA adoption in both federal and state organizations.

The purpose of this paper is to present an empirical investigation of the critical determinants for the adoption of e‐market in Australian small‐and‐medium sized enterprises (SMEs) within the technology‐organization‐environment (TOE) framework.

A conceptual model is proposed for better understanding the adoption of e‐market in Australian SMEs. Structural equation modelling is used for testing and validating the proposed conceptual model based on the survey data collected from Australian SMEs. A logistic regression analysis is conducted for identifying the relationship between the critical determinants and the adoption of e‐market in Australian SMEs.

A positive relationship is identified between the perceived direct benefit, top management support, external pressure, trust and the adoption of e‐market in Australian SMEs. The top management support emerges as the most critical determinant. The perceived indirect benefit, size and organization readiness, however, do not show a significant influence on the adoption of e‐market in Australian SMEs.

This study focuses on the investigation of the critical determinants in the adoption of e‐market in Australian SMEs. In order to gain an holistic understanding of the e‐market adoption in Australian SMEs, the impact of adopting e‐market on the performance of SMEs should be examined. Furthermore, this study does not distinguish the adoption of e‐market in SMEs between Australian metropolitan and rural areas. SMEs located in rural areas by the nature and location own specific characteristics such as a limited access to resources and less influenced by external pressure. The issues of their concern in the adoption of e‐market might be different from those located in metropolitan areas.

This study contributes to the e‐market adoption research in proposing and validating a research model for the e‐market adoption within the TOE framework, and by highlighting the criticality of the determinants of adopting e‐market in Australian SMEs.