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The purpose of this study is to explore how big data analytics (BDA) as a potential information technology (IT) innovation can facilitate the retail logistics supply chain (SC) from the perspective of outbound logistics operations in the United Kingdom. The authors' goal was to better understand how BDA can be integrated to streamline SCs and logistical networks by using the technology, organisational and environmental model.

The authors applied existing theoretical foundations for theory building based on semi-structured interviews with 15 SC and logistics managers.

The perceived benefits of using BDA in outbound retail logistics comprised the strongest predictor amongst technological, organisational and environmental issues, followed by top management support (TMS). A framework was proposed for the adoption of BDA in retail logistics. Contextual concepts from previous literature have helped us understand how environmental changes impact BDA decision-making, as such: (i) SC maturity levels and connectivity affect BDA utilisation, (ii) connected SCs improve data accessibility and information exchange, (iii) the benefits of BDAs also affect adoption and (iv) outsourcing complex tasks to experts allows companies to focus on core businesses instead of investing in IT infrastructure.

Outside the key findings listed, this study shows that there is no one-size-fits-it-all approach for use within all organisational settings. The proposed framework reveals that the perceived benefit of BDA is non-transferrable and requires top-level management support for successful implementation.

The existing literature focusses on the approaches to applying BDA in SC and logistics but fails to present a deep dive into retail outbound logistics activity. This study addresses the “how” and proposes a social-inclusive framework for a technology-enabled topic.

This study aims to examine the key antecedents influencing the private firm’s intention to adopt big data analytics (BDA) in developing economies. To do so, the study follows the sequential explanatory approach.

To test the hypothesized model that draws on the technology–organization–environment (TOE) framework paired with the diffusion of innovation (DOI) theory, a purposive sampling technique was applied to gather data from 156 IT and management domain experts from the private firms that intend to adopt BDA and operate in Pakistan’s service industry, including telecommunication, information technology, agriculture, and e-commerce. The data were analysed using the partial least squares structural equations modelling (PLS-SEM) technique and complemented with qualitative analysis of 10 semi-structured interviews in NVIVO 12 based on grounded theory.

The empirical findings revealed that the two constructs – perceived benefits and top management support – are the powerful drivers of a firm’s intention to adopt BDA in the private sector, whereas IT infrastructure, data quality, technological complexity and financial readiness, along with the moderators, BDA adoption of competitors and government policy and regulation, do not significantly influence the intention. In addition, the qualitative analysis validates and further complements the SEM findings.

Unlike the previous studies on technology adoption, this study proposed a unique research model with contextualized indicators to measure the constructs relevant to private firms, based on the TOE framework and DOI theory, to investigate the causal relationship between drivers and intention. Furthermore, the findings of PLS-SEM were complemented by qualitative analysis to validate the causation. The findings of this study have both theoretical and practical implications.

This study aims to investigate the relationship between all three dimensions of perceived strategic value of m-commerce (operational support, managerial productivity and strategic decision aids), antecedents of m-commerce (organizational readiness, external context and m-commerce competence) and m-commerce adoption. The present study will further examine a mediation model in which all three dimensions of perceived strategic value of m-commerce affect m-commerce adoption through IT investment.

An online survey questionnaire was adopted to test the validity of this research and hypotheses. Data were collected from 178 Chinese family businesses via snowball sampling.

The results show that all three dimensions of perceived strategic value of m-commerce (operational support, managerial productivity and strategic decision aids) are positively connected to m-commerce adoption. Also, it was found that IT investment partially or fully mediates the relationship between all these dimensions of perceived strategic value of m-commerce and m-commerce adoption.

This study would enhance owners' and managers' understanding of the relationship between perceived strategic value of m-commerce, IT investment, antecedents of m-commerce and m-commerce adoption, thus contributing to their future adoption.

Developing green innovative services is critical to the restaurant industry to achieve significant benefits as well as environmental sustainability. This study aims to explore the mechanisms through which employees’ green involvement can foster green service innovation behavior.

The data set garnered from employees who worked in restaurants was used to test these mechanisms. A partial least square technique was conducted on this data set.

The results revealed the employees’ green involvement significantly influences their green service innovation intention, which subsequently influences their green service innovation behavior. Furthermore, information technology (IT) adoption was found to fortify the linkage of employee green involvement with green service innovation intention.

The results suggest to the restaurant industry that awareness of green service innovation and IT adoption practices can help restaurants to develop effective sustainability work practices and meet societal expectations.

This study extends the restaurant management literature by linking the green involvement of restaurant employees to green service innovation intention as well as identifying the moderating role of IT adoption underlying this link.

This study aims to analyze why listed Taiwanese firms uniquely rejected the early adoption of International Financial Reporting Standards (IFRS) in 2012. It investigates the underlying decision-making processes behind this policy reluctance to further understand the continuous phenomenon of rare voluntary IFRS adoption.

It reports on fieldwork evidence obtained in situ by in-depth interviewing in Mandarin. It uses qualitative methods, complemented by quantitative cost-benefit metrics of IFRS adoption. It presents five diverse illustrative case-study vignettes, using a judgment sample based on expert opinion.

While the net-benefits of implementing IFRS varied across firms, this study’s unanimous finding was that no firms (in the sample or population) adopted IFRS early, despite stated intentions to the contrary. The key reasons for shunning early IFRS adoption were found to be frequent changes in regulations, insufficient benefits from adopting IFRS and the undermining of comparability across companies, compounded with scarce preparation time. Further, this study found that the Taiwanese accounting regulator’s reluctance toward IFRS adoption, partly caused by a long-standing US influence, contributed to this anomalous outcome.

This study recommends two critical policy changes: more realistic timelines and less frequent regulatory changes.

To the best of the authors’ knowledge, this is the first study to investigate the reasons behind the anomaly of no early adoption of IFRS in Taiwan, using new primary data and illustrative case studies. Its novelty lies in extending understanding beyond the existing quantitative literature on accounting standards, using new “thick” qualitative evidence on motives for such choices and decision-making processes, which have been neglected in previous work.

This paper aims to investigate the short- and long-run influence of core banking solutions (CBSs) on productive efficiency and identify the presence of potential network externalities arising from CBS adoption. This paper further examines the differential behaviour of long-term effects across the banking structure.

This study uses a panel data set of Indian commercial banks from 2005 to 2021. Economic efficiency is quantified using VRS-based DEA programming algorithms. Productivity changes are measured through an input-oriented, DEA-based Malmquist productivity index. Short- and long-run effects are examined through a finite autoregressive distributed lag model, estimated through a pooled mean-group estimator.

Findings suggest that CBS adoption negatively correlates with cost structure until the first year of adoption. Nevertheless, significant benefits are visible from the third year. Furthermore, such associations are highly susceptible to the industry structure. CBS results in higher incremental benefits for private banks vis-à-vis state-owned banks. Large banks receive significant and quicker productivity improvements from CBS vis-à-vis small banks. Bank age guides CBS–performance associations, highlighting that mature banks may face the issue of legacy infrastructure in CBS adoption. The resultant networking externalities are significant as they enhance the attractiveness of the network, which subsequently augments inter-branch and inter-bank communications.

To the best of the authors’ knowledge, this study is the first to recognise the stickiness of one of the most homogeneously adopted technological innovations in the Indian banking sector. The presence of a conjoint technological network has the potential to enhance the service delivery process and ensure superior returns for Indian banks.

Blockchain is a disruptive technology that has matured to deliver robust, global, IT systems, yet adoption lags predictions. The authors explore barriers to adoption in the context of a global challenge with multiple stakeholders: integration of carbon markets. Going beyond the dominant economic-rationalistic paradigm of information system (IS) innovation adoption, the authors reduce pro-innovation bias and broaden inter-organizational scope by using technological frames theory to capture the cognitive framing of the challenges perceived within the world’s largest carbon emitter: China.

Semi-structured interviews with 15 key experts representing three communities in China’s carbon markets: IT experts in carbon markets; carbon market experts with conceptual knowledge of blockchain and carbon market experts with practical blockchain experience.

Perceived technical challenges were found to be the least significant in explaining adoption. Significant challenges in five areas: social, political legal and policy (PLP), data, organizational and managerial (OM) and economic, with PLP and OM given most weight. Mapping to frames developed to encompass these challenges: nature of technology, strategic use of technology and technology readiness resolved frame incongruence that, in the case explored, did not lead to rejection of blockchain, but a decision to defer investment, increase the scope of analysis and delay the adoption decision.

Increases scope and resolution of IS adoption research. Technological frames theory moves from predominant economic-rational models to a social cognitive perspective. Broadens understanding of blockchain adoption in a context combining the world’s most carbon emissions with ownership of most blockchain patents, detailing socio-technical challenges and delivering practical guidance for policymakers and practitioners.

In light of the repercussions of the COVID-19 pandemic, electronic auditing otherwise known as computer-assisted audit tools and techniques (CAATTs) has become inevitable to automate the auditing process worldwide. Accordingly, the purpose of this study is to examine the influence of technological, organizational and environmental (TOE) factors on public sector adoption of CAATTs in developing countries such as Jordan under the COVID-19 pandemic conditions.

This study used 136 usable responses from the managers of internal audit (IA) of the Jordanian public sector entities. The data collected were analyzed using partial least squares-structural equation modeling. The TOE framework has been used in this study to consider a wide set of TOE factors. Then, this study suggests a CAATTs adoption model that incorporates the related technology factors of the diffusion of innovation theory to environmental and organizational factors. Further, this study contributes to the TOE framework by addressing government regulations, audit bodies’ support and audit task complexity as environmental factors affecting CAATTs adoption in the context of the public sector.

The results revealed that for technological factors, only the compatibility affects CAATTs adoption by the IA departments. For organizational factors, organizational readiness, top management support, auditors’ information technology competency and entity size were found to be significant factors. From the environmental factors, both government regulation and audit task complexity influence the CAATTs adoption. Besides, entity size moderates the influence of top management support on the CAATTs adoption in the public sector.

The findings could highlight the significance of the CAATTs adoption in the public sector institutions (by internal auditors) post-COVID-19, taking into consideration the TOE framework’s factors. Also, the findings are significant for the decision-makers and regulators in declaring new legislation for the electronic IA profession in the Jordanian public sector.

It turns out that the CAATTs adoption in the public sector can definitely enhance their ability to achieve the role of IA in preserving public funds and restricting corrupt practices within the public sector.

To the best of the authors’ knowledge, this study is one of the first studies that address the professional audit agency support and audit task complexity as environmental factors, as well as the entity size as an organizational factor, that affect CAATTs adoption in the IA department of the public sector.

Organizational technologies can be classified according to the roles they play as either commodity or strategic. Commodity technologies support common operations, while strategic technologies address perceived threats to competitiveness, often identified by strategic foresight. These must go through an adoption process before playing an effective role in strategy execution. The adoption process includes known activities, ranging from sourcing (itself from in-house development to turn-key acquisition) to operational integration. This paper aims to reveal strategic technology adoption risks that arise during strategy execution.

A gradually developed causal loop diagram model, supported by general literature, introduces three general classes of technology adoption risks: mismatched requirements, supplier dependence and unmanaged life cycles.

Rather than managed, these risks are incurred or avoided depending on decisions made during the adoption process.

Despite the scarce literature coverage for the approach, examples revealing the presence of adoption risks are nevertheless available in the well-documented history of enterprise resource planning (ERP).

Although ERP is presented as a general-purpose strategic technology, the unique business features of maritime container terminals pose serious challenges to its adoption, which provides additional support to the discussion and reinforces the conclusions.

The approach to identifying risks in strategic technology adoption departs from the current risk paradigm in two significant ways. First, it emphasizes policy decision-making rather than external events. Second, it views risks as systemic rather than occurring independently.

Based on the technology acceptance model theory, this study aims to explore whether perceived usefulness (PU), perceived ease of use (PE) and the availability to embrace technology (AET) influence the intention to accept an enterprise resource planning (ERP) system in Jordanian companies. It also analyses the influence of the intention to accept ERP system on ERP system adoption. More crucially, the current research fills a gap in earlier investigations by exploring the influence of adopting an ERP system on accounting information quality moderated by a company size.

This research seeks to provide evidence about the study context from Jordanian companies, as the research population and sample consist of all companies listed on the Amman Stock Exchange in 2022 (totally 170 companies). This signifies that the research method is a complete survey of the study population. The core data were collected using an online survey via Google Forms. It was emailed to the selected companies’ chief financial officers. Because each company received one online survey questionnaire, this unit of analysis is a company. Finally, 141 questionnaires were returned, reflecting an 82.94% response rate.

Empirically, the findings reveal that PU, PE and AET influence the intention to accept an ERP system, and that there is a positive relation between the intention to accept an ERP system and ERP system adoption. Furthermore, ERP system adoption positively influences relevance and faithful representation of accounting information moderated by company size.

This research adds to the accounting information quality literature by investigating the direct influence of ERP system adoption. Furthermore, the findings show the effectiveness of ERP system adoption and its regulatory roles in companies. Finally, this research was conducted to provide empirical knowledge on ERP system adoption in developing countries, notably Jordan.