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1 – 10 of over 3000Karrar Khalaf Jabbar Allami, Faozi A. Almaqtari, Hamood Mohammed Al-Hattami and Ritu Sapra
This study aims to investigate the factors associated with the intention to use information technology in audit (ITIA) in Iraq.
Abstract
Purpose
This study aims to investigate the factors associated with the intention to use information technology in audit (ITIA) in Iraq.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Shu-Mei Tseng and Shervina Octavyaputri
Developing green innovative services is critical to the restaurant industry to achieve significant benefits as well as environmental sustainability. This study aims to explore…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Practical implications
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.
Originality/value
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.
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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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Yunis Ali Ahmed, Hafiz Muhammad Faisal Shehzad, Muhammad Mahboob Khurshid, Omayma Husain Abbas Hassan, Samah Abdelsalam Abdalla and Nashat Alrefai
Building information modelling (BIM) has transformed the traditional practices of the Architecture, Engineering and Construction (AEC) industry. BIM creates a collaborative…
Abstract
Purpose
Building information modelling (BIM) has transformed the traditional practices of the Architecture, Engineering and Construction (AEC) industry. BIM creates a collaborative digital representation of built environment data. Competitive advantage can be achieved with collaborative project delivery and rich information modelling. Despite the abundant benefits, BIM’s adoption in the AEC is susceptible to confrontation. A substantial impediment to BIM adoption often cited is data interoperability. Other facets of interoperability got limited attention. Other academic areas, including information systems, discuss the interoperability construct ahead of data interoperability. These interoperability factors have yet to be surveyed in the AEC industry. This study aims to investigate the effect of interoperability factors on BIM adoption and develop a comprehensive BIM adoption model.
Design/methodology/approach
The theoretical foundations of the proposed model are based on the European interoperability framework (EIF) and technology, organization, environment framework (TOE). Quantitative data collection from construction firms is gathered. The model has been thoroughly examined and validated using partial least squares structural equation modelling in SmartPLS software.
Findings
The study’s findings indicate that relative advantage, top management support, government support, organizational readiness and regulation support are determinants of BIM adoption. Financial constraints, complexity, lack of technical interoperability, semantic interoperability, organizational interoperability and uncertainty are barriers to BIM adoption. However, compatibility, competitive pressure and legal interoperability do not affect BIM adoption.
Practical implications
Finally, this study provides recommendations containing the essential technological, organizational, environmental and interoperability factors that AEC stakeholders can address to enhance BIM adoption.
Originality/value
To the best of the authors’ knowledge, this paper is one of the first studies to combine TOE and EIF in a single research model. This research provides empirical evidence for using the proposed model as a guide to promoting BIM adoption. As a result, the highlighted determinants can assist organizations in developing and executing successful policies that support BIM adoption in the AEC industry.
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J. Pedro Mendes, Miguel Marques and Carlos Guedes Soares
Organizational technologies can be classified according to the roles they play as either commodity or strategic. Commodity technologies support common operations, while strategic…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
Rather than managed, these risks are incurred or avoided depending on decisions made during the adoption process.
Research limitations/implications
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).
Practical implications
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.
Originality/value
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.
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Daniel Koloseni and Herman Mandari
The purpose of this paper is examining how financial inclusion can be enhanced in rural and remote areas in emerging economies through the adoption of Financial technologies. The…
Abstract
Purpose
The purpose of this paper is examining how financial inclusion can be enhanced in rural and remote areas in emerging economies through the adoption of Financial technologies. The study examines the direct influence of technological characteristics, facilitating conditions, trust and perceived risk on adoption of FinTech. Furthermore, the study examines the mediating effects of facilitating conditions and moderating effects of education level in adoption of FinTech.
Design/methodology/approach
The study employed quantitative research design. Stratified and simple random sampling were employed to identify areas in which respondents will be collected. Drop and Pick method was further employed to collect 275 valid and reliable responses. Structural equation modeling was used to analyze the data and assess the reliability and validity of the measurement model. Structural model analysis was employed to examine the hypothesized relationship.
Findings
The results show that compatibility, complexity agent trust, perceived risk and facilitating have significant influence on adoption of FinTech. Furthermore, the findings show that facilitating conditions mediate the relationship between all technological characteristics and FinTech adoption except the relationship between compatibility and FinTech. The study also has found that education level moderates the relationship between observability and FinTech adoption as well as trialability and FinTech adoption.
Research limitations/implications
This study employed cross-sectional research-based techniques in collecting data for analyzing the hypothesized relationship. However, the drawback of cross-sectional may impact the findings of this study over a long time. Therefore, future studies must consider conducting longitudinal studies which may collect data over some time for analysis of the FinTech adoption. Furthermore, the generalization of these findings should be considered carefully by other countries which are not economically similar to Tanzania and developed countries. This also provides room for future studies to examine the same area in countries with different economic development.
Originality/value
This study contributes to knowledge into two folds: First there is limited knowledge on adoption of FinTech in emerging economies; the study addresses the knowledge gap by providing empirical findings which will help scholar. Furthermore, less studies have examined the moderating effects of facilitating condition in adoption of technology. This study addresses the knowledge gap by examining the moderating influence of moderating influence of facilitating conditions. Also, this study provides empirical findings which will help policymakers to implement strategy that will speed-up financial inclusion in rural and isolated areas in emerging economies.
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This paper aims to investigate the effect of factors that inhibit adoption of mobile payments service in India.
Abstract
Purpose
This paper aims to investigate the effect of factors that inhibit adoption of mobile payments service in India.
Design/methodology/approach
Based on the extant literature on mobile payment service and other related literature, factors were identified that drive consumer resistance toward its adoption. It engaged “innovation resistance theory” framework for understanding consumer resistance. The framework addressed five categories of barriers, namely, usage, value, risk, image and tradition that lead to negative perception of innovation, and therefore, induces positive impact on its resistance. Additionally, the study considered a few lesser investigated barriers (habitual use of cash, surveillance, technology) for the study, thus extending the existing theoretical framework. Hypotheses were framed, field data were collected and then analyzed using multivariate techniques.
Findings
Few interesting observations were made from the study. Usage, image and value barriers hindered adoption of mobile payment service. In case of men, usage, value and image were the primary barriers. For women, usage, image, habitual use of cash and technology acted as barriers that curbed mobile payments service adoption. Additionally, except risk, tradition and surveillance barriers, relationships of all other constructs with adoption intention were moderated by gender.
Research limitations/implications
This research was limited to the views of the urban population in India who used mobile payments service. The results may vary across geographical contexts because of culture or socioeconomic differences.
Practical implications
The growth of mobile payment service has remained sluggish in India despite high levels of digitization. The study results will offer valuable insights to the Indian business managers and policymakers to identify what action plan needs to be instituted to make mobile payments service more attractive and acceptable to users.
Originality/value
This empirical study extended and tested the classical innovation resistance theory framework by adding three less studied barriers (surveillance, habitual use of cash and technology) in a developing nation, thus enriching the current literature on consumer resistance toward mobile payments. It also examined the moderating effect of gender on mobile payments service adoption.
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Sabine Khalil and Bahae Samhan
Cloud computing, a dominant technology, significantly impacts organizations, necessitating talent management strategies for sustained growth. This study aims to explore the impact…
Abstract
Purpose
Cloud computing, a dominant technology, significantly impacts organizations, necessitating talent management strategies for sustained growth. This study aims to explore the impact of cloud adoption on large French organizations through a “learning organization” perspective.
Design/methodology/approach
Interviews were conducted with business and IT stakeholders from 35 multinational organizations in France.
Findings
Cloud services have a high impact on large organizations, leading to a demand for cloud-related skills, a power shift from IT to business departments and increased shadow IT activities. Effective utilization requires organizational learning and a change management project, transforming organizations into productive and innovative learning organizations.
Originality/value
This paper contributes to cloud computing, organizational learning and talent management literature, offering managers a novel approach to handling cloud services.
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This study aims to investigate the factors influencing the adoption intention of artificial intelligence (AI) by micro, small and medium enterprises (MSMEs) in Jordan.
Abstract
Purpose
This study aims to investigate the factors influencing the adoption intention of artificial intelligence (AI) by micro, small and medium enterprises (MSMEs) in Jordan.
Design/methodology/approach
The study adopts the technology–organization–environment (TOE) model. It examines the moderating effects of innovation culture, employee digital skill level and market competition on the relationships between the independent and dependent variables. A survey was utilized to collect data from 537 MSME owners or managers in Jordan and employed partial least squares structural equation modeling to test the hypotheses.
Findings
The results of the study support seven out of eight hypotheses. Business innovativeness, management support, perceived benefits and technological infrastructure have positive and significant effects on AI adoption intention, while perceived costs have no significant effect. However, the innovation culture, employee digital skill level and market competition were found to moderate the relationships between some of the independent variables and dependent variables.
Practical implications
The study provides valuable insights and recommendations for MSME owners, managers, employees, policymakers, educators and researchers interested in promoting and facilitating AI adoption by MSMEs in Jordan.
Originality/value
The current attempt extends the TOE framework by adding significant constructs representing the three contexts. Moreover, it is one of the few studies that analyzed the factors influencing the adoption intention of AI by MSMEs in Jordan, which are significant to the Jordanian economy and represent 99.5% of enterprises.
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Adetumilara Iyanuoluwa Adebo, Kehinde Aladelusi and Mustapha Mohammed
This study aims to examine the mediating role of social influence on the relationship between key predictors of E-pharmacy adoption among young consumers based on the unified…
Abstract
Purpose
This study aims to examine the mediating role of social influence on the relationship between key predictors of E-pharmacy adoption among young consumers based on the unified theory of adoption and use of technology (UTAUT).
Design/methodology/approach
This study employs a quantitative correlational research design. Based on cluster sampling, data was collected from 306 university students from three public universities in southwestern Nigeria. Data was analysed using partial least square structural equation modeling.
Findings
The primary determinant driving the adoption of e-pharmacy is performance expectancy. Social influence plays a partial mediating role in linking performance expectancy to e-pharmacy adoption. In contrast, it fully mediates the relationship between effort expectancy, facilitating conditions and the adoption of e-pharmacy services.
Research limitations/implications
This study provides theoretical clarity on recent issues within the UTAUT framework. Findings highlight the complexity of how social factors interact with individual beliefs and external conditions in determining technology acceptance.
Practical implications
Research includes information relevant to access the impact of e-pharmacy services on healthcare accessibility, affordability and quality in developing countries.
Originality/value
The findings extend the adoption of technology literature in healthcare and offer a new understanding of adoption dynamics. The results emphasize the importance of performance expectancy in driving e-pharmacy adoption, providing a clear direction for stakeholders to enhance service quality and user experience of e-pharmacy. Additionally, the mediating effect of social influence highlights the significance of peer recommendations, celebrity endorsements and social media campaigns in shaping consumer adoption of e-pharmacies among young people.
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