Search results

The use of computer-assisted audit techniques and tools (CAATTs) is a part of many professionally recommended audit procedures. This paper aims to argue that obtaining a better understanding of the factors underlying successful CAATTs adoptions would be helpful to aid wider development of these technologies in internal audit functions.

To help develop the understanding of the factors that lead to successful adoption of GAS, this paper uses current theories that are seeking to better explain the various elements that constitute IT adoption processes. In particular, it makes use the “Unified Theory of Acceptance and Use of Technology” (UTAUT). UTAUT is used to structure the analysis of ten semi-structured, qualitative, interviews of key decision-makers in adoptions of CAATTS in internal audit functions in exploring the key factors that drove the successful adoption of these IT technologies. The most widely used CAATTs tools available to internal auditors is currently GAS. This study specifically focuses on GAS tools.

This paper explores the successful adoption of GAS in ten cases to draw out the general factors that appear to be essential elements that lead to successful adoptions. From this basis, the paper proposes an initial model, built on existing theories of IT adoption more generally, as a theoretical basis for GAS adoption by decision-makers in an internal audit setting to better understand what may be essential factors to their adoption decisions to be likewise successful. Results suggest that two constructs from UTAUT (performance expectancy and facilitating conditions) appear to be particularly important factors influencing successful adoptions of GAS in this domain. However, the UTAUT constructs of social influence and effort expectancy are not found by this study to be as important in this specific IT adoption domain. UTAUT also proposes four moderating factors that influence the constructs. This paper explores two of these moderators – experience and voluntariness – and shows that both are keys to the constructs application to this domain.

The paper examines the motivation for CAATTs adoption by internal auditors using the UTAUT framework commonly used in information system research but not so to date in this domain where there is professional guidance suggesting wider use of technology should be made compared to actual usage.

The purpose of this study was to develop and empirically examine a model of cloud-based human resource information systems (HRIS) adoption by small businesses based on the technology–organization–environment model (Tornatzky & Fleischer, 1990).

This study utilized a survey of 41 small- to medium-sized enterprises in the northeastern United States to examine what HR functions were being supported by cloud-based HRIS and the relationship between three technology factors, three organizational factors, and three environmental factors, and their relationship with the adoption of cloud-based HRIS.

Findings indicated that small businesses are most likely to implement cloud-based HRIS to support day-to-day HR operations. In addition, the findings indicated that top management support (positive), vendor support (positive), and anticipated growth (negative) were each related to organizational adoption of cloud-based HRIS.

The study illustrates how the adoption of a cloud-based HRIS is motivated by different factors than those underlying the adoption of other types of information systems. Executives and small business owners will need to adapt their strategy when considering cloud-based HRIS compared to other types of systems.

Given that small- to medium-sized organizations are the backbone of most global economies, findings from this study can help support society by helping these businesses better understand how to best consider the factors that will support the implementation of cloud-based HRIS.

This chapter represents one of the first to empirically validate a model of the factors affecting adoption of cloud-based HRIS by small businesses.

One may categorize assistive technologies for aged care into two types, namely, supportive (helping the elderly with their everyday activities) and empowering (obtaining physical or educational training to help seniors to maintain their capabilities). This paper looks at the impact of this perspective in the adoption of technologies that are used to aid already declined functions in comparison with technologies that are used to empower an elderly person’s capabilities. The purpose of this paper is to extract the factors that influence adoption of assistive technologies among seniors and the theories used in this context.

A systematic literature review was conducted on relevant peer reviewed papers. A preliminary exploratory search was conducted to identify keywords and online databases for the search. A total of 104 papers published since 2000 were analyzed after title, abstract and full text filtering.

The study summarizes and categorizes the factors impacting the adoption of assistive technologies among seniors. The paper analyses the theoretical support utilized by literature and maps the empirical evidence for supportive and empowering technologies.

This research like any other literature review is limited to the search keys. However, the keys have brought to this work from a preliminary search.

The work informs nursing professionals on the process to adopt technologies among seniors. The paper also helps technology developers to design technological products that are easier to adopt for older adults.

It was found that existing adoption theories are able to handle supportive technology adoption mainly because of the direct link between usage and improved functionalities. However due to the indirect effect of empowering technologies, elderlies lag in benefit realization for empowering technologies. This opens avenues of research and requires future work and utilization of new theoretical approaches in this area. The paper indicates propositions, claims and suggested questions for future research in both supportive and empowering technologies.

The purpose of this paper is to empirically examine the performance of the alternative IS/IT adoption models used more frequently in the citizen centric adoption of e‐government systems. Such analysis will not only provide a trend about the models and subsequent constructs being utilized in this area of research but also guides us toward laying a foundation for the formulation of an alternative integrated model for citizen centric adoption of e‐government services.

The relevant secondary data from 87 research studies on citizen centric e‐government services were analysed to examine the performance of some of the most frequently used alternative models (e.g. technology acceptance model (TAM), diffusion of innovation|innovation diffusion theory (DOI|IDT), DeLone and McLean IS success model, unified theory of acceptance and use of technology (UTAUT), and theory of planned behaviour (TPB)) of IS/IT adoption in this area of research.

The findings of this research indicate that TAM is by far the best suited model for analysing citizen centric adoption of e‐government services. It was also found that although diffusion of innovation|innovation diffusion theory (DOI|IDT) is the second highly used model, only three of its constructs (i.e. compatibility, complexity, and relative advantage) were in use across various studies. Moreover, it was visualised that constructs such as triability and observability were never used in the e‐government context. Similarly, the constructs from TPB have not been used up to the presence of the model across various studies. All the constructs (i.e. performance expectancy, effort expectancy, and social influence) of the UTAUT model, except facilitating conditions, have been used quite regularly.

This research evaluates the various IS/IT adoption research models being used in e‐government adoption only on the basis of their performances across the existing research studies. The evaluation of the performance of such models may not reflect their true picture only through meta‐analysis.

This paper presents a comprehensive meta‐analysis of some of the most frequently used IS/IT adoption models in the context of e‐government adoption research. Such analysis would help us picking up the most appropriate models and/or their constructs for developing an alternative model for our research.

The significance of cloud services in information technology (IT) is increasing as a means of achieving enhanced productivity, efficiency and cost reduction. Through cloud-based service, the reliability and scalability of an organization’s systems can be enhanced since organizations such as local governments are able to concentrate on their main business strategies. This research seeks to identify critical factors that may have an impact on the acceptance of cloud-based services, where the organizational context is based on local governments in Australia.

To formulate a more comprehensive IT innovation adoption model for cloud technology, factors from the technology-organizational-environment framework, desires framework and diffusion of innovation model were integrated. Data was obtained from 480 IT staff working in 47 local government organizations.

The research results show that the factors which had a statistically significant and positive impact on the adoption of cloud-based services in local governments were compatibility, complexity, cost, security concerns, expected benefits and organization size. It is likely that the outcomes from this research will provide insights to any organization seeking to make investment decisions on the adoption of cloud-based services.

Limitations include generalizability of the findings since the data is restricted to local government areas in Queensland, Australia. Further, the sample mostly included individuals with managerial positions and may not completely capture the cloud adoption factors relevant for front line IT employees. Another limitation is the possible omission of factors that may be relevant but not considered due to the selected theories. Lastly, this research did not differentiate between different types of cloud adoption such as private, public, community and hybrid models that are possible in this context.

The paper provides a combination framework of cloud-based service adoption based on a literature review on cloud adoption from an IS perspective. It adapts integrated model to establish a more comprehensive innovation adoption framework for cloud technology.

Software-as-a-Service (SaaS) has the potential to provide substantial opportunities for organizations to improve their information technology without cost and management concerns. However, organizations have not utilized it to the desired level because it is very challenging for them to completely transform their basic conventional methods of running software into SaaS as a high-tech method. On the other hand, organizations have doubt which factors should be mostly considered if they want to move to SaaS. Therefore, investigating the adoption of SaaS can contribute organizations to benefit from this technology. The purpose of this paper is to provide a good insight into SaaS technology adoption.

Considering Technology, Organization and Environment (TOE) framework and diffusion of innovation (DOI) theory as the basis, 22 university experts expressed their idea about the proposed model of SaaS adoption. Then, 30 IT professional in 15 IT enterprises that had adopted SaaS were asked to fill the questionnaire related to fuzzy Analytic Hierarchy Process (AHP) based on linguistic preference relations (LinPreRa) in order to rank the submitted criteria.

The findings demonstrate that all attributes of Technology (relative advantage, compatibility, complexity, trialability, observability and security and privacy), Organization (IT resource, sharing and collaboration culture) and environment (competitive pressure, social influence) are influential in the adoption of SaaS. Moreover, the top five influential factors are relative advantage, competitive pressure, security and privacy, sharing and collaboration culture and social influence based on adopter’s opinions.

For researchers, this study provides a useful literature, which can help them in related subject. In addition, it applies IT adoption theories in SaaS context that can be extended in future studies. For organizations, this study derives priority of factors by which they can make strong decisions about adoption of SaaS.

This study contributes to the adoption of SaaS technology using well-known IT adoption theories. A version of Fuzzy AHP based on LinPreRa was used in order to cover the limitations of previous methodologies of ranking the criteria.

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.

Blockchain technology is spreading its roots and growing rapidly. With the advancement of blockchain technology, government organizations are focusing toward adopting blockchain technology. The purpose of this study is to identify the factors that affect the adoption of blockchain technology and provide a conceptual framework to adopt blockchain technology in government organizations.

To answer the research questions, this study has used systematic literature review (SLR). For achieving the quality and transparent process, this study has applied the PRISMA framework in the SLR.

With the help of SLR, this study has identified 72 factors that influence the adoption of blockchain technology. After critically examining the factors, this study has developed the conceptual framework for the adoption of blockchain technology in government organizations with four factors of the unified theory of acceptance and use of technology model and four additional factors, i.e. facilitating conditions, social influence, effort expectancy, performance expectancy, trust, transparency, cost and security.

To perform SLR, this study has used two databases: Web of Science and Google Scholar; future studies can consider other databases. This study has provided the framework but not validated it; future studies can use structural equation modeling and artificial neural network to validate the framework.

This study helps to provide insights about blockchain technology and help government and policymakers to take decisions for the adoption of blockchain technology and in determining the future action plan.

Few studies are available in the literature that have used SLR to identify blockchain technology adoption in government organizations.

This paper seeks to carry out a critical study of health data standards and adoption process with a focus on Saudi Arabia.

Many developed nations have initiated programs to develop, promote, adopt and customise international health data standards to the local needs. The current status of, and future plans for, health data and related standards in developing countries are still questionable due to the absence of government actions, plans and related studies. However, the development of interoperable standards not only technically defines a method of interoperation between the different systems in a network but most importantly represents a proposal for the future of complex socio‐technical systems that is the shape of a national health information network and therefore a complex balance between different types of requirements including organisational, social and managerial aspects must be managed. This reaffirms the need for a more in‐depth study to evaluate the adoption of health information technology‐related standards at the decision‐making stage in developing countries. Based on diffusion of innovation theory and the theories surrounding the economics of standards, a case study method was applied in Saudi Arabia to study the adoption process of health data standards.

The preliminary analysis findings revealed that there are 18 factors influencing the decision‐making adoption process of acquiring certain standards.

Qualitative study methods have been employed in the present study that have shed light on the many issues that need to be addressed in this field. Studies involving other countries including advanced nations should be done for which the present results have economic, social and educational implications.

The present study and findings should help inform policy and decision makers in developing health systems with the potential creation of information and structure that can sustain future and improved systems.

This paper makes a novel contribution at both academic and practical levels since both the academics and practitioners, who are devoted to the ongoing use of health data standards, still lack a significant body of evidence with regard to the factors that influence their adoption.

The purpose of our study was two-fold: (1) to examine the effect of perceived value derived from perceived benefits and sacrifices in the adoption of artificial intelligence (AI) in talent acquisition and (2) to investigate the moderating role of human resource (HR) readiness in the association between perceived value and AI adoption intention.

A structured questionnaire was administered to 198 talent acquisition executives and HR professionals of Indian IT companies based on a purposive sampling technique. Partial least squares structural equation modeling (PLS-SEM) was used on the Smart PLS 2.0 platform to analyse the data and test the model.

Results revealed that perceived benefits and sacrifices significantly predict perceived value which significantly affects the HR professional’s AI adoption intention. The study further found that HR readiness moderates the link between perceived value and the intention of HR professionals to adopt AI in the talent acquisition process in the Indian IT industry.

IT companies are advised to continuously monitor and evaluate the performance of AI tools to ensure that they are meeting the recruitment process needs to leverage AI’s benefits in talent acquisition. This study seeks to provide the impetus for a planned AI adoption in talent acquisition.

This research provides ample evidence for the existing technology adoption theories. It explored the predictors of adoption by validating the value-based adoption model in the Indian context. It provides valuable insights into the practice of acquiring talents in the IT sector using artificial intelligence.