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Article
Publication date: 1 June 2022

Lin Ma and Asheq Rahman

This paper aims to examine the influence of culture on the adoption and use of social media platforms for corporate disclosures by firms in a cross-country setting.

Abstract

Purpose

This paper aims to examine the influence of culture on the adoption and use of social media platforms for corporate disclosures by firms in a cross-country setting.

Design/methodology/approach

It is contended that social media corporate disclosure (SMCD) is culturally influenced because the primary purpose of social media is to connect people in social settings, and social settings are distinguished by their cultures. Using a sample of 1,420 firms from 36 countries and Hofstede’s cultural dimensions, this study examines the direct effects of culture on SMCD and its moderating effects on the relationship between SMCD and the agency determinants of corporate disclosure.

Findings

It is found that cultural dimensions directly affect the adoption and use of SMCD. Additionally, the agency determinants of disclosure, size, leverage and growth are positively associated with the adoption, and use of SMCD, and these associations are moderated by the cultural dimensions.

Research limitations/implications

The Hofstede cultural dimensions are broad country-level variables based on the culture of the majority in the population. However, larger countries have many cultures. This study does not cover within-country cultural effects on SMCD. It also does not cover firm-level culture and accounting culture because these factors are derived from national culture. This study adds culture as a country-level determinant of why companies adopt and use social media.

Practical implications

The study provides investors and policymakers with an understanding of the nature of SMCD adoption and use in different cultural settings. It also makes managers aware of which cultural settings are more amenable to SMCD.

Social implications

Social media, by design, have social implications. Examining the role of culture in the use of social media provides societal reasons for the use of SMCD by companies.

Originality/value

Since social media are interactive in form rather than simply one-way disclosure devices, this study goes beyond the realm of corporate disclosure into the less researched area of corporate communication via social media.

Details

Pacific Accounting Review, vol. 35 no. 3
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 16 July 2018

Sunday C. Eze, Vera C. Chinedu-Eze and Adenike O. Bello

While traditional theories of information and communication technology (ICT) adoption have been deployed to study ICT adoption in the past, these theories considers ICT adoption

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Abstract

Purpose

While traditional theories of information and communication technology (ICT) adoption have been deployed to study ICT adoption in the past, these theories considers ICT adoption as static and rely on conceptualising factors as variables and predicting their levels of outcome at a single decision stage. Although much has been credited to these theories, they have continuously ignored the fact that as decisions to adopt are made and challenged along the adoption process, such decision can be influenced by the same, different or combination of factors at different stages of the adoption process. This paper aims to examine ICT adoption from a dynamic process perspective and to explore the key determinants and how these differ from one stage of the adoption process to another.

Design/methodology/approach

Qualitative method was adopted in this study. Both unstructured and semi-structured interviews were conducted in two separate stages using purposeful random sampling. Hybrid approach of thematic analysis was adopted in analysing the data.

Findings

This study develops a framework informed by actor network theory (ANT) concepts and finds that using ANT to examine the process of adoption helps to unveil the recursive nature of the process. The study reveals that the 14 determinants identified in this study influenced adoption at different stages. Factors such as ease of use, managerial time, customer focus and adoption influenced adoption at all the stages. This reveals that factors influencing ICT adoption are not static at one particular stage rather it may influence ICT adoption at different stages.

Research limitations/implications

Qualitative research is often subjective and interpretive in nature, and one of the limitations is the sample used in this research. Considering the small number of interviews carried out in this study, the generalisation of finding and the framework remains to be established across a wider population. Therefore, the factors presented could be limited considering that a number of practitioners that are involved in establishing emerging ICT are numerous. Therefore, other factors are prevailing to other industries or sectors that may provide scholars another way of examining these factors. Also, the framework demonstrates that it is a valuable analytical tool for researchers to examine how and why different actors including small and medium enterprise (SME) managers act around emerging ICT.

Originality/value

This study develops a framework that revealed the interactive and recursive nature of ICT adoption and the determinants influencing the process of ICT adoption at different stages thereby advancing ICT adoption research. The study challenges researchers to always consider ICT adoption as dynamic and unpredictable instead of one-off action as factors influencing its adoption are not static rather; they vary from one stage to another.

Details

Journal of Science and Technology Policy Management, vol. 10 no. 1
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 29 February 2008

Kamel Rouibah

The purpose of this paper is to study factors that affect adults' acceptance of instant messaging (IM) for social and entertainment purposes in an Arab country

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Abstract

Purpose

The purpose of this paper is to study factors that affect adults' acceptance of instant messaging (IM) for social and entertainment purposes in an Arab country

Design/methodology/approach

An expanded version of the Technology Acceptance Model (TAM) was used to test the impact of four factors (subjective norms, perceived ease of use, perceived usefulness, and perceived enjoyment) and a new construct, curiosity about other people, on the level of IM usage by 191 adults in Kuwait. Survey questions from prior studies were adopted and customized, and the model analyzing using Structural Equation Model with LISREL.

Findings

IM usage is a different type of technology usage than work‐related forms of ICT since it is employed for social and recreational usage. Unlike prior studies that employed TAM in a work‐related setting, perceived usefulness was not a significant antecedent of usage; however, perceived enjoyment, social norms, curiosity about other people, and perceived ease of use were all important antecedents of IM usage.

Research limitations/implications

This study focused on IM usage outside the workplace for social purposes and was restricted to adults within one country (Kuwait). Additional studies across Arab countries are encouraged as well as comparatives studies about IM usage for different contexts (work‐related use of IM from home and IM usage in the workplace).

Practical implications

This study is useful for researchers willing to highlight the factors that motivate users' ICT adoption outside the workplace and for social purposes. It also has implications for managers and software vendors seeking to enhance the adoption of communication‐oriented forms of ICT in the Arab world

Originality/value

The study highlights motives of ICT usage among Arab adults, which has not been widely studied. It also describes Arab culture and shows how certain aspects of culture affect ICT usage.

Details

Information Technology & People, vol. 21 no. 1
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 2 March 2010

Lizette Weilbach and Elaine Byrne

Through an evaluation of the information technology (IT) adoption and diffusion models and the free and/or open source policy of the South African Government, the underlying…

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Abstract

Purpose

Through an evaluation of the information technology (IT) adoption and diffusion models and the free and/or open source policy of the South African Government, the underlying assumption is that the developmental divide between those with and those without access to technology is purely technical. This paper aims to illustrate that if Free and/or Open Source Software is to be used as a building block to bridge the “digital divide” a more social and environmental perspective, which embraces the philosophy behind the software, needs to complement the technical perspective. The human environmental model is presented as a useful alternative which, if embraced, can inform more holistic information and communication technology (ICT) policies.

Design/methodology/approach

Through a review of diffusion of innovations models an alternative diffusion framework is described and applied to an interpretive open source case study in South Africa.

Findings

Contemporary diffusion and innovation models are narrowly focused on IT as a purely technological linear phenomenon. This perspective also underlies many ICT policies. A more socio‐technical adoption model can assist in providing a more holistic approach to ICT policy development.

Originality/value

The application of a new innovation model, the human environmental model, to ICT policy provides a holistic framework in which the complexity of the innovation process can be reflected in policy. Such an approach to ICT policy formulation will assist with broadening the perspective of policy makers from IT as a technical solution to IT as part of a socio‐technical solution and recognise the duality of the innovation process.

Details

Journal of Information, Communication and Ethics in Society, vol. 8 no. 1
Type: Research Article
ISSN: 1477-996X

Keywords

Article
Publication date: 4 February 2014

Sedigheh Moghavvemi and Noor Akma Mohd salleh

Theoretical perspectives from other fields are used to shed additional light on an individual's technology acceptance, due to the fact that it is frequently replicated with minor…

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Abstract

Purpose

Theoretical perspectives from other fields are used to shed additional light on an individual's technology acceptance, due to the fact that it is frequently replicated with minor tweaks and extensions. The entrepreneurial event model (EEM) is an intentional model, which measures the volitional aspect of behaviours. The purpose of this paper is to seek to revise and validate this model in the context of technology acceptance, while also investigating information technology (IT) innovation adoption.

Design/methodology/approach

In order to test the proposed research model, data are collected using a questionnaire survey from 420 entrepreneurs involved in providing professional services in manufacturing, telecommunication, education, banking and finance, service, and agriculture in Malaysia. The structural equation modelling technique was used to evaluate the research model.

Findings

The results of the study confirmed that the model is robust enough to measure the individual dimensions of technology adoption. It also indicated that the propensity to use, perceived desirability and perceived feasibility are significantly and positively related to the intention to use IT innovation. EEM accounted for 82 per cent of the variance in usage intention, and it provided a useful tool for managers to gauge the likelihood of success for new technologies.

Originality/value

This paper highlights and expands upon positive implications for academic, managers and policy makers. Applying the EEM model on technology acceptance will serve to illuminate this area and reveal new knowledge perspectives. Policy makers could encourage early-adopter entrepreneurs to adopt and use IT innovation in their businesses, which will in turn encourage others to look up to these early adopter and emulate them, thus increasing the rate of adoption and the use of IT innovation.

Details

Journal of Enterprise Information Management, vol. 27 no. 2
Type: Research Article
ISSN: 1741-0398

Keywords

Article
Publication date: 18 May 2010

Wendy R. Carroll and Terry H. Wagar

The purpose of this paper is to investigate whether the adoption of information technology is associated with human resource management and organizational restructuring.

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Abstract

Purpose

The purpose of this paper is to investigate whether the adoption of information technology is associated with human resource management and organizational restructuring.

Design/methodology/approach

SMEs in Nova Scotia were visited and complete data from 130 firms were obtained.

Findings

The rate of IT adoption varies noticeably among SMEs in Nova Scotia, with less than 10 per cent being high adopters. IT adoption was strongly associated with employer size, organizational restructuring and investment in human resource management.

Research limitations/implications

The data are cross‐sectional and the generalizability of the results may be limited. While it was found that HRM and IT were strongly related, it was whether they are associated with higher employer performance was not examined.

Practical implications

The results suggest that IT may play a role in enhancing the human resource function.

Originality/value

There has been little research exploring the link between HRM and IT adoption, particularly among small firms. This paper fills some of the gaps.

Details

Journal of Small Business and Enterprise Development, vol. 17 no. 2
Type: Research Article
ISSN: 1462-6004

Keywords

Article
Publication date: 12 May 2020

Safeer Ullah Khan, Xiang-dong Liu, Cheng Liu, Ikram Ullah Khan and Zahid Hameed

This paper investigates the effects of different uncertainties on Internet stock trading (IST) adoption intentions of individual investors in China and aims to determine the…

Abstract

Purpose

This paper investigates the effects of different uncertainties on Internet stock trading (IST) adoption intentions of individual investors in China and aims to determine the interaction effects of trust and perceived benefits in the relationship between uncertainty dimensions and IST adoption intentions.

Design/methodology/approach

Using a structured questionnaire, a survey of 353 experienced stock traders was conducted in China. The proposed uncertainty-trust-perceived benefits framework was examined through structural equation modelling using Smart PLS 3.0.

Findings

The study found significant negative effects of perceived technology uncertainty, perceived regulatory uncertainty and perceived information asymmetry on the IST adoption intentions of individual investors. Perceived service intangibility was found to have only insignificant effects on IST adoption intentions. In terms of interaction results, trust significantly moderates the relationship between IST adoption intentions and, respectively, perceived technology uncertainty and perceived information asymmetry. Similarly, perceived benefits significantly moderate the relationship between intentions to adopt IST and both perceived technology uncertainty and perceived regulatory uncertainty.

Practical implications

The regulators for IST development in China could utilise the results of this study as guidelines for strategies to increase the use of IST among existing and potential investors.

Originality/value

Using social cognitive theory, this research investigates the effects of various uncertainties on IST adoption intentions of individual investors in China; these effects have not been explored by previous literature. Furthermore, few studies other than this one have investigated the interaction effects of factors which counteract the negative effect of other factors.

Details

Information Technology & People, vol. 34 no. 2
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 3 May 2013

Muhammad A. Razi and Haider H. Madani

Audit software and IT‐based auditing are widely used in developed countries and is an emerging trend in other parts of the world. The purpose of this paper is to investigate the…

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Abstract

Purpose

Audit software and IT‐based auditing are widely used in developed countries and is an emerging trend in other parts of the world. The purpose of this paper is to investigate the adoption of audit software by Saudi industries. This research extends current knowledge by focusing on technology adoptions issues and comparing the results with the results of past adoptions in Western industries.

Design/methodology/approach

Demographic and psychometric factors related to adoption decision were identified and incorporated in the research model. A web‐based survey instrument was used to collect data. The reliability score of each construct was measured with Cronbach's alpha. Results from descriptive statistics, correlation, and regression were used to examine the influence of demographic and psychometric factors on adoption decision.

Findings

Contrary to existing literature, this study shows that external pressure has no impact on the adoption decision. In addition, similar to earlier findings, the results showed that Company Readiness and Perceived Benefits are reasonably good predictors of Adoption Intention of audit software.

Research limitations/implications

Contrary to current evidence, this research points to the result that external pressure has no impact on the adoption decision. This leads to an interesting research avenue to explore the reasons why companies in Saudi Arabia do not see external pressure as a significant factor behind decision to adopt certain technology.

Originality/value

This article extends current technology adoption knowledge by providing a comparison of adoptions in the west and in Saudi Arabia. Results of this research can assist software adopters with adoption decisions and vendors in software implementation, sales, and service in Saudi Arabia.

Details

International Journal of Accounting & Information Management, vol. 21 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 20 July 2012

Udechukwu Ojiako, Maxwell Chipulu, Stuart Maguire, Bolaji Akinyemi and Johnnie Johnson

Drawing on extant technology acceptance literature, the purpose of this paper is to critically examine the impact of mandatory enterprise technology adoption in Nigeria.

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Abstract

Purpose

Drawing on extant technology acceptance literature, the purpose of this paper is to critically examine the impact of mandatory enterprise technology adoption in Nigeria.

Design/methodology/approach

Data were gathered from a survey of stockbrokers operating on the floor of the Nigerian Stock Exchange on two occasions over a four year period. Expert forecasting (TSModel) algorithms were employed to assess attitudinal changes of users on mandatory system adoption.

Findings

The results suggest that over time, users (stockbrokers) developed an increasingly negative perception of the technology, thus emphasising the need for managers to focus on subjective imperatives that might impact the adoption of mandated technology.

Practical implications

Africa remains neglected in relation to information systems/information technology (IS/IT) research. This has driven the authors’ interest in seeking to understand how contextual peculiarities specific to Africa could play a significant role in an understanding of well‐established IS/IT models.

Originality/value

To facilitate deeper explorations of the antecedents of user adoption of mandatory enterprise technology, the authors choose to lay the theoretical foundations of this study in social theories (specifically, voluntariness and subjective norm).

Details

Journal of Enterprise Information Management, vol. 25 no. 4
Type: Research Article
ISSN: 1741-0398

Keywords

Article
Publication date: 31 August 2012

Louis Raymond, Sylvestre Uwizeyemungu, François Bergeron and Stéphane Gauvin

This study aims to propose an integrative conceptual framework of e‐learning adoption and assimilation that is adapted to the specific context of small to medium‐sized enterprises…

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Abstract

Purpose

This study aims to propose an integrative conceptual framework of e‐learning adoption and assimilation that is adapted to the specific context of small to medium‐sized enterprises (SMEs).

Design/methodology/approach

The literature on the state of e‐learning usage in SMEs and on the IT adoption and assimilation factors that can be specifically applied to e‐learning adoption and assimilation in this context are reviewed. These factors are then integrated within a research framework, and a set of 20 propositions formulated.

Findings

The paper identifies the technological, organizational and environmental factors that are likely to favor or hinder e‐learning adoption and assimilation in SMEs, as well as the interaction among these factors.

Research limitations/implications

The integrative framework and the 20 propositions that emanate from it constitute the conceptual foundation for a research program and hypotheses on the adoption and assimilation of e‐learning in SMEs.

Practical implications

This study offers managers a frame of reference to analyze their firm's situation before initiating an e‐learning program by highlighting key adoption and assimilation factors in the specific context of SMEs.

Originality/value

This study proposes an integrative conceptual framework of e‐learning adoption and assimilation that is adapted to the specific context of SMEs.

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