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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 study aims to focus on the five most relevant and discursive emerging technologies in accounting (cloud computing, big data and data analytics, blockchain, artificial intelligence (AI) and robotics process automation [RPA]). It investigates the adoption and use of these technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey.

The study investigates the adoption and use of emerging technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey. This study considers the said nature and characteristics of emerging technologies and proposes a model using the factors that have been found to be significant and most commonly investigated by existing prior technology-organization-environment (TOE)-related technology adoption studies. This survey applies the TOE framework and examines the influence of significant and most commonly known factors on Canadian firms’ intention to adopt the said emerging technologies.

Study results indicate that Canadian accounting professionals’ self-assessed knowledge (about these emerging technologies) is more theoretical than operational. Cloud computing is highly used by Canadian firms, while the use of other technologies, particularly blockchain and RPA, is reportedly low. However, firms’ intention about the future adoption of these technologies seems positive. Study results reveal that only the relative advantage and top management commitment are found to be significant considerations influencing the adoption intention.

Study findings confirm some results presented in earlier studies but provide additional insights from a new perspective, that of accounting professionals in Canada. The first limitation relates to the respondents. Although accounting professionals provided valuable insights, their responses are personal views and do not necessarily represent the views of other professionals within the same firm or the official position of their accounting departments or firms. Therefore, the exclusion of diverse viewpoints from the same firm might have negatively impacted the results of this study. Second, this study sample is limited to Canada-based firms, which means that the study reflects only the situation in that country. Third, considering the research method and the limit on the number of questions the authors could ask, respondents were only asked to rate the impact of these five technologies on the accounting field and to clarify which technologies are used.

This study’s findings confirm that the organizational intention to adopt new technology is not primarily based on the characteristics of the technology. In the case of emerging technology adoption, the decision also depends upon other factors related to the internal organization. Furthermore, although this study found no support for the effect of environmental factors, it fills a gap in the literature by including the factor of vendor support, which has received little attention in prior information technology (IT)/ information system (IS) adoption research. Moreover, in contrast to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study findings may serve as a guide for researchers, practitioners, firms and other stakeholders, particularly technology providers, interested in learning about emerging technologies’ adoption and use in Canada and/or in a relevant context. Contrary to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study provides insights into the said technologies’ actual adoption and improves the awareness of firms and stakeholders to the effect of some constructs that influence the adoption of these emerging technologies in accounting.

This paper aims to propose a user adoption model of human resource information system (HRIS) in the Jordanian public sector by integrating the task technology fit (TTF) model and the unified theory of acceptance and usage of technology (UTAUT).

Using a quantitative approach, survey data were collected using an online survey from employees working in four different public organizations in Jordan, and structural equation modelling has been used to validate the research model.

The study found that among the constructs of the UTAUT model performance expectancy, social influence and facilitating condition have a significant effect on users’ behavioural intention to adopt HRIS. Furthermore, the results also reveal that effort expectancy has an insignificant effect on adoption behaviour. The findings also show that all TTF hypotheses were supported by the data collected. Both task characteristics and technology characteristics have a significant effect on the TTF construct, which further determines users’ adoption behaviour.

These findings contribute to the extant academic literature and have practical implications, improving the understanding of the HRIS adoption and use in public sector organizations.

Adoption of Clinical Decision Support Systems (CDSS) is a crucial step towards the digital transition of the healthcare sector. This review aims to determine and synthesise the influential factors in CDSS adoption in inpatient healthcare settings in order to grasp an understanding of the phenomenon and identify future research gaps.

A systematic literature search of five databases (Medline, EMBASE, PsycINFO, Web of Science and Scopus) was conducted between January 2010 and June 2023. The search strategy was a combination of the following keywords and their synonyms: clinical decision support, hospital or secondary care and influential factors. The quality of studies was evaluated against a 40-point rating scale.

Thirteen papers were systematically reviewed and synthesised and deductively classified into three main constructs of the Technology–Organisation–Environment theory. Scarcity of papers investigating CDSS adoption and its challenges, especially in developing countries, was evident.

This study offers a summative account of challenges in the CDSS procurement process. Strategies to help adopters proactively address the challenges are: (1) Hospital leaders need a clear digital strategy aligned with stakeholders' consensus; (2) Developing modular IT solutions and conducting situational analysis to achieve IT goals; and (3) Government policies, accreditation standards and procurement guidelines play a crucial role in navigating the complex CDSS market.

To the best of the authors’ knowledge, this is the first review to address the adoption and procurement of CDSS. Previous literature only addressed challenges and facilitators within the implementation and post-implementation stages. This study focuses on the firm-level adoption phase of CDSS technology with a theory refining lens.

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.

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.

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.

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.

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.

Finally, this study provides recommendations containing the essential technological, organizational, environmental and interoperability factors that AEC stakeholders can address to enhance BIM adoption.

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.

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.

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.

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.

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.

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.

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.

This paper aims to investigate the effect of factors that inhibit adoption of mobile payments service in India.

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.

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.

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.

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.

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.