Search results

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.

This paper aims to examine the factors that affect the adoption of technological innovations in a service industry, like the higher education industry. Specifically, the use of Web-based technology (WEBCT/blackboard) by faculty and administrators in universities in Egypt in the delivery of educational material and communication with students and peers is the focus of this study.

A distinctive business-to-business (B2B) model is developed drawing on Rogers’ innovation adoption model, the resource-based view of the firm, as well as theoretical and empirical foundations in previous innovation adoption literature. The model is testified drawing on the results of empirical work in the form of a large survey conducted on 200 faculty and administrators in two different universities in Egypt. Structural equation modeling is used to test the research model.

In addition to the attributes of the innovation, all university-based factors as well as one service provider factor, namely, need for interaction, were identified to have a significant influence on the adoption of technological innovations in the higher education industry.

This paper attempts to enhance current understanding of the adoption of innovations in an important industry like the higher education industry. Empirical results shed light on influential factors when adopting technological innovations by faculty and administrators in the higher education industry. This is the first empirical study of this type to be conducted in the Middle East.

Understanding people and how they factor into complex information technology (IT) implementations is critical to reversing the growing trend of costly IT implementation failures. Accordingly, this article presents an approach to dissecting the social and organizational influences impacting peoples’ acceptance of technology designed to improve business performance. This article applies the diffusion of innovation theoretical framework to understand and analyze IT innovation implementation challenges. The diffusion approach is applied to two recent cases of implementations of IT supply chain innovations at two aerospace firms, both with complex, global, inter‐firm supply chains. Results indicate that several social and organizational factors do affect the implementation's success. Those factors include users’ perceptions of the innovation, the firm's culture, the types of communication channels used to diffuse knowledge of the innovation and various leadership factors.

The purpose of this paper is to provide an insight about factors affecting Big Data Analytics (BDA) utilization and adoption in Indian firms. Research studies have so far focused on BDA adoption in developed economies. This study examines the factors that influence BDA usage and adoption in the context of emerging economies.

This study proposed a theoretical model of factors influencing BDA utilization and adoption. Two independent research streams – first, the top managers’ perceived strategic value (PSV) in BDA and second, the factors that influence the adoption of BDA theoretically – have been integrated with the technology-organization-environment (TOE) framework. In the BDA context, there was a theoretical necessity to identify the driver and barriers of BDA from the TOE framework on PSV and adoption of BDA. A qualitative exploratory study using face-to-face semi-structured interviews was carried out to collect data from 22 different enterprises and service providers in India. India was selected as the context as it is one of the fastest growing large economies of the world with huge potential of BDA to improve the business landscape.

The results showed that the major reason behind BDA non-adoption is that the organizations did not realize the strategic value (SV) of BDA, and they were not ready to make the changes because of technological, organizational and environmental difficulties. The findings corroborate previous results about significant factors affecting IT adoption and implementation and provide new and interesting insights. The main factors identified as playing a significant role in organizations’ adoption of BDA were SV of BDA, complexity, compatibility, IT assets, top management support, organization data environment, perceived costs, external pressure and industry type.

The main limitation related to this study is the difficulty in generalizing the findings to a larger population of enterprises. To overcome this, a statistical survey has been planned to be conducted in the future.

The BDA adoption model in this study will have both managerial implications for practitioners in India, as well as those in other developing countries, and academic implications for researchers who are interested in BDA adoption in developing counties, in terms of formulating better strategies for BDA adoption. For managers, using the research model of this study could assist in increasing their understanding of why some organizations choose to adopt BDA, while similar ones facing similar conditions do not. Also, the understanding of the strategic utilization of BDA in different business processes may improve the adoption of BDA in organizations.

This paper contributes in exploring and enhancing the understanding of the factors affecting the utilization and adoption of BDA in organizations from an Indian perspective. This study is an attempt to develop and explore a BDA adoption model by the fusion of PSV and TOE framework. The effect of the three contexts of this framework (technological, organizational and environmental) on the strategic utilization of BDA has been studied for the first time.

The aim of this paper is to use an innovation decision process to examine CRM technology adoption in small to medium-sized enterprises and its intrinsic link to the nature of the organisation and the individuals within it.

A survey was administered to SMEs in Southern California to measure the organisational characteristics, specifically management characteristics, employee characteristics, IT resources and firm characteristics. The perception of CRM, decision to adopt CRM, and extent of CRM implementation were also measured. Previously validated instruments were used where required. The data were analysed using multivariate and logistic regression.

The results indicate that management's innovativeness affects the firm's perception of CRM systems, but age, education and gender do not. The decision to implement a CRM system is influenced by management's perception of CRM, employee involvement, the firm's size, its perceived market position, but not the industry sector. However, the number and types of CRM features implemented are affected by management's perception of CRM, employee involvement, the firm's size, the industry sector, but not its perceived market position.

This study is specific to Southern California and the sample size is relatively small, although sufficient for this analysis. The study should be replicated in more diverse geographic settings with a larger sample.

The study provides evidence of the need for management to be supportive of innovation and technology, to evaluate the available resources (IT knowledge, skills, infrastructure) within the organisation, to recognise the importance of employees' contributions, and to be aware of the features appropriate to their company's size and industry sector before undertaking CRM technology adoption.

The findings from this study extend the understanding of CRM adoption in SMEs and help in building a greater understanding of the factors associated with such adoption. It will be of great value to owners/managers in SMEs who are considering adopting CRM.

Research has shown that information technology has a tremendous effect on higher educational (HE) institutions. The purpose of this paper is to develop a framework that would depict and highlight on the financial, cultural, political and social difficulties that affect the adoption of technology in HE institutions.

In this study, it is hypothesized that cultural, political and financial resources of the university administrative body, together with the employees’ background in terms of academic experience and education, shape the approach to a successful IT adoption. To investigate the proposed framework, a survey targeting employees, and an interview targeting IT managers were conducted.

The results indicate that the university structural framework together with IT knowledge and awareness at the university administrative level restrains any individual cultural and political effects on the IT adoption even if it is implemented partially.

First, the respondents were selected using the convenience sampling technique. Second, the data were collected through self-report questionnaires.

The results of this study are important for university administrators, technology suppliers and donors, as this may contribute to better understanding of the factors that could influence the adoption, management and use of ICT resources for enhancing the knowledge of the university capabilities.

This study is the first one to address the integration of IT in HE institutions in the region; the results have implications for IT adoption in such institutions. More importantly, the study suggests a framework that reveals multiple levels of influence that impact the adoption and implementation of IT in the institutions.

The purpose of this paper is to explore the attitudes of nursing home administrators and key managerial staff toward health information technology (health IT).

This research is exploratory in nature, and applies qualitative case-study methodology to further understand health IT adoption by nursing homes through multiple in-depth semi-structured interviews of management, and direct observations of employee behavior at each participating facility. A modified Technology Acceptance Model is used to examine the attitudes and perceptions of administrators.

This study finds that there are differences in the level of health IT adoption by nursing homes. While some administrators are aware of health IT and are implementing or updating their IT systems in a gradual but haphazard manner, others exhibited a lack of interest in implementing change. Overall, there is a lack of systematic planning and decision-making toward health IT adoption. Adoption is not evidence-based, instead driven primarily by real and perceived regulatory requirements combined with a lack of information about, or consideration of, the real costs and benefits of implementing health IT.

Including six in-depth case studies, the sample for this study is small for generalizing the findings. Yet, it contributes to the literature on the slow process of health IT adoption by nursing homes. Moreover, the findings provide guidelines for future research.

This study demonstrates that nursing home administrators must systematically plan the adoption of health IT, and such decision making should be evidenced-based and participatory so that employees can voice their opinions that could prevent future resistance.

This study is original and advances knowledge on the reasons for the slow adoption of health IT in nursing homes. It finds that lack of adequate information regarding the utility and benefits of health IT in management adoption decisions can result in haphazard implementation or no adoption at all. This finding has significant value for policy makers’ practitioners for improving accessibility of information regarding the use of health IT in nursing homes that could address the health IT adoption challenge in this industry.

The purpose of this paper is to integrate TAM model and TOE framework for cloud computing adoption at organizational level.

A conceptual framework was developed using technological and organizational variables of TOE framework as external variables of TAM model while environmental variables were proposed to have direct impact on cloud computing adoption. A questionnaire was used to collect the data from 280 companies in IT, manufacturing and finance sectors in India. The data were analyzed using exploratory and confirmatory factor analyses. Further, structural equation modeling was used to test the proposed model.

The study identified relative advantage, compatibility, complexity, organizational readiness, top management commitment, and training and education as important variables for affecting cloud computing adoption using perceived ease of use (PEOU) and perceived usefulness (PU) as mediating variables. Also, competitive pressure and trading partner support were found directly affecting cloud computing adoption intentions. The model explained 62 percent of cloud computing adoption.

The model can be used as a guideline to ensure a positive outcome of the cloud computing adoption in organizations. It also provides relevant recommendations to achieve conducive implementation environment for cloud computing adoption.

This study integrates two of the information technology adoption models to improve predictive power of resulting model.

Based on previous literature on big data analytics (BDA) and supply chain (SC) management, the purpose of this paper is to address the factors determining firms’ intention to adopt BDA in their daily operations. Specifically, this study classifies potential factors into four categories: technological, organizational, environmental factors, and SC characteristics.

Drawing on the innovation diffusion theory, a model consisted of direct technological and organizational factors as well as moderators was proposed. Subsequently, survey data was collected from 210 organizations. Then we used SPSS and SmartPLS to analyze the collected data.

The empirical results revealed that perceived benefits and top management support can significantly influence the adoption intention. And environmental factors, such as competitors’ adoption, government policy, and SC connectivity, can significantly moderate the direct relationships between driving factors and the adoption intention.

Given the fact that big data (BD) usage in logistics and SC management is still in the start-up stage, the interpretations toward BDA might vary from different perspectives, thus causing some ambiguity in understanding the meaning and potential BD has. In addition, we collected data through questionnaires completed by IT managers, whose viewpoint may not fully represent that of an organization.

This paper tests the organizational adoption intention of BDA and extends the literature streams of BD and SC management simultaneously.

This research helps top managers assess the benefits of BDA as well as how to adjust their business strategy along the changes of environment and SC maturity.

This paper contributes to the literature of organizational adoption intention of BDA and extends the literature streams of BD and SC management simultaneously.

In today's competitive scenario, effective supply chain management is increasingly dependent on third‐party logistics (3PL) companies' capabilities and performance. The dissemination of information technology (IT) has contributed to change the supply chain role of 3PL companies and IT is considered an important element influencing the performance of modern logistics companies. Therefore, the purpose of this paper is to explore the relationship between IT and 3PLs' performance, assuming that logistics capabilities play a mediating role in this relationship.

Empirical evidence based on a questionnaire survey conducted on a sample of logistics service companies operating in the Italian market was used to test a conceptual resource‐based view (RBV) framework linking IT adoption, logistics capabilities and firm performance. Factor analysis and ordinary least square (OLS) regression analysis have been used to test hypotheses. The focus of the paper is multidisciplinary in nature; management of information systems, strategy, logistics and supply chain management approaches have been combined in the analysis.

The results indicate strong relationships among data gathering technologies, transactional capabilities and firm performance, in terms of both efficiency and effectiveness. Moreover, a positive correlation between enterprise information technologies and 3PL financial performance has been found.

The paper successfully uses the concept of logistics capabilities as mediating factor between IT adoption and firm performance. Objective measures have been proposed for IT adoption and logistics capabilities. Direct and indirect relationships among variables have been successfully tested.