Search results

The purpose of this study is to investigate the factors that influence direct and indirect adoption of e-government services in India.

A conceptual model has been proposed by integrating the factors influencing adoption of e-government services from extant literature. A quantitative technique is used for the purpose of the study.

The study classifies e-government adoption in two types: direct adoption and indirect adoption. The study has found that there is some difference between the factors influencing direct and indirect e-government adoption. Perceived awareness, perceived usefulness, trust in internet, trust in government and social influence are found to be positively correlated to direct and indirect e-government adoption. Availability of resources, computer self-efficacy, perceived ease-of-use, perceived compatibility, multilingual option and voluntariness are positively correlated to direct e-government adoption and negatively correlated to indirect e-government adoption. Perceived image is found to be significant for direct e-government adoption but non-significant for indirect adoption. Trust in intermediary is found to be significant only for indirect e-government adoption.

The sample size of 382 may not be a proper representation of a country like India, which has huge diversity and is densely populated. The study has been conducted in India, which is a developing country. The result might not be significant for developed countries.

The findings of this study provide useful insights into the decision-making process of e-government users in India and similar emerging economies. These findings can be important for government officials tasked with providing e-governance services.

Despite the digital divide, how the government is expecting its citizens to access e-government services and derive benefits and how the needy will be able to cope with the mandatory e-government services is an interesting topic to study. This leads to a new concept of indirect adoption.

The study aimed to examine the robotic process automation (RPA) contextual (center of excellence and scalability) and the multidisciplinary (TOE) determinants of RPA adoption in service industries in the emerging economy.

Ten factors were identified through literature surveys and popular studies grounded in technology, organization and environment. SPSS AMOS SEM is used for scale measurement and hypotheses testing. A sample of 313 respondents was collected from middle to above middle management executives of service industries from India. The authors tested the hidden layers and non-linear relationships using artificial neural network (ANN) analysis.

The low complexity, center of excellence (CoE), and industry/business partner pressure were significant to the RPA adoption in service industries in emerging economies. Counterintuitively, the scalability showed a negative influence on the RPA adoption, and the process capability did not show influence. The results of SEM and ANN were consistent.

This research can unfold the RPA adoption scholarly debate to multiple services industries beyond the telecom sector in emerging economies.

RPA is a disruptive technology on the artificial intelligence (AI) continuum. It has the potential to change the ways of working and enable technology-driven transformation. However, despite having thriving service industries that can benefit from RPA, emerging economies lag in adoption compared to the developed nations.

The RPA and automation can bring transformation to human society. Large economies such as India and China have large-scale demand for services, and the waiting lines are a common issue struggled by society. RPA can address the scalability issues of several services.

This study is among the first to examine technology-organization-environment (TOE) with RPA, including RPA contextual variables such as the CoE and scalability. Literature reports TOE applications on several emerging technologies of Industry 4.0 such as cloud, blockchain, big data and 3 Dimensional Printing (3DP), but no or little reported studies around RPA in services industries in emerging markets.

In June 1999, the Government Accounting Standards Board issued Government Accounting Standards Board Statement No. 34 - Basic Financial Statements and Management's Discussion and Analysis for State and Local Governments (GASB 34) to improve the transparency and accountability of governments. This study examines the adoption of GASB 34 in local governments where the state government does not mandate GAAPcompliant financial reporting. The findings show low adoption rates among small, rural, local governments and high adoption rates among large, urban, local governments. Factors such as occupational specialization, government type, and a history of GAAP-compliant financial reporting are positively associated with adoption.

The purpose of this paper is to assess the extent of central government financial information disclosed in accordance with accrual-based International Public Sector Accounting Standards (IPSAS) and to investigate the environmental factors affecting this level, drawing on the contingency theory framework.

This study uses a self-constructed checklist of 116 items to measure the IPSAS disclosure level by 100 public sector entities from different countries across the globe during the period 2015–2017. Panel regressions have been used.

The results show significant differences in compliance levels with IPSAS disclosures across nations. They reveal a positive influence of the degree of government openness (political culture), quality of public administration and management and prior experience with International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) in the public sector on this level, whereas government financial condition is a nonsignificant factor.

The research findings are potentially relevant to academics, researchers, practitioners, standard-setters and government policymakers. By examining the influencing factors of IPSAS disclosure level, this paper paves the way for further investigation of this topic with a more extensive set of micro and macroeconomic variables whether at the central or local government level in other jurisdictions

This study provides new insights into the assessment of the transparency and completeness of government accrual-based financial statements. Based on the contingency theory, this paper is the first to empirically investigate the factors affecting the level of disclosure under accrual-based IPSAS by central government entities in a cross-country analysis.

The purpose of this paper is to examine the indirect effect of the International Financial Reporting Standard (IFRS) adoption in increasing the foreign investors’ ownership through the improvement of comparability of financial statements.

This study employs listed companies in 18 countries across Europe, Asia, Africa, and Australia with an observation period from 2003 to 2012. Unlike previous studies, this study uses a continuous variable to measure the level of IFRS adoption which is measured at the country level. This study includes countries that do not fully adopt the IFRS, partially adopt, make some delays in adoption or some modifications to IFRS.

The results show that the level of IFRS adoption has a positive effect on the comparability of financial statements. The level of IFRS adoption indirectly increases the foreign investors’ ownership through the comparability of financial statements. These results are consistent with proponents for IFRS adoption which argue that the adoption improves the comparability of financial statements that in turn attracts greater cross-border investment.

The findings of this study need to be interpreted with caution due to limitations. Although this research provides a detail measurement on the IFRS adoption, this study only looks at three general items of difference in adopting the IFRS. “Differences in text” used in this research has not quantified detail differences for each adopted standards. Therefore, future research can use a more in-depth measurement of the IFRS adoption level that considers differences or exceptions of accounting treatment.

The results suggest that the standards setting bodies’ (IASB) strategy on promoting the IFRS and objectives to develop a standard that leads to increase the financial statement comparability have been achieved. This research shows that the IFRS adoption plays a role in ensuring the financial statement quality in terms of its comparability. It implies that the standard-setting bodies in every country, as one of the responsible institutions regulating the business environment, can be entrusted with a greater role in order to ensure better financial information quality.

This study introduces novel measurement that is more detailed in measuring the IFRS adoption level instead of applying the discrete variable approach (“adopt” and “not adopt”) performed by previous studies (DeFond et al., 2011; Tan et al., 2011; Lee and Fargher, 2010). This study does not only cover some EU countries but also covers some countries in Asia, Africa, and Australia, so it can be better at capturing the variation of the IFRS adoption outside the EU. This broader coverage will show the consistency of the benefits of IFRS adoption. This study is most closely related to that of DeFond et al. (2011). This research extends DeFond’s study with some important differences as follows: it uses output-based and firm-specific measurement of the comparability from DeFranco et al. (2011), which is deemed to be more appropriate because it represents the qualitative characteristics of financial statements from a user’s perspective, i.e., investors, who evaluate historical performance and predict future performance in their investment decisions; it uses a broader scope of institutional investors; and it covers IFRS adoption in countries outside the EU for a longer observation period.

The quality and reliability of medical communication for branded drug adoption is extremely critical, not only for safeguarding patient interests but also for ensuring successful investments by multinational pharmaceutical firms. This paper predicts doctors’ prescribing intentions based on communication relationship among factors for late entrant branded drugs, compared with pioneering brand choice, for treating chronic diseases such as hypertension.

The constructs were validated with structural equation model for a sample set of 151 doctors from private hospitals in the National Capital Region of India.

This research reveals communication drivers and draws on theory to suggest that the doctor’s behavioural prescription intentions, subject to social influence from their colleagues, leads to lower adoption responses.

Given that limitations on sample size are often unavoidable, this study reveals that, due to the availability of substituting brands, alternate therapeutic routes and lack of availability of a practical guide for prescription, a communication model needs to be developed and validated.

Furthermore, managers of pharmaceutical firms should differentiate between the effects of direct and indirect communication–integration efforts for minimizing uncertainty in drug adoption in the context of the fragmented and unpredictable Indian market.

A late entrant may lose its dominant market share to alternate brands from other suppliers due to communication gaps in an unstructured market, leading to low adoption intentions. The study provides business theorists, drug marketers and health-care professionals with unique insights into specific communication drivers of prescribing decisions, aimed at ensuring reliable and appropriate drug adoption in Indian markets.

Electric cars have very little market share in developing countries despite their environmental benefits. Thus, governments have started promoting electric cars by providing financial incentives to consumers. The current article aims to examine the direct and indirect effects of government financial incentives on consumer electric car adoption in India.

The study followed a quantitative research method that employed a self-administered survey questionnaire. Structural Equation Modelling and Multi-Group Analysis were followed for data analysis.

The study revealed that financial incentives have an indirect effect on electric car adoption intention rather than a direct effect. In addition, financial incentives were found to have a direct effect on attitude and Perceived Behavioural Control (PBC). Attitude and PBC positively influenced consumer adoption intention.

The insights and implications from the present study would help policymakers and marketers to formulate better incentive policies and market strategies to increase consumer acceptance of electric cars in developing countries.

The study contributes to the literature by analysing the underlying mechanism that links government financial incentives to electric car adoption intention. This study also explored the direct effect of financial incentives on attitude and PBC, which are less investigated in electric vehicle literature. In addition, the present article also assessed the moderating role of age in electric car adoption, which has mixed evidence in the literature, and such studies are scarce in the Indian context.

This study investigated the underlying influence mechanism between mHealth service quality (SQ) and users' adoption intention and compared the differences of consumer individual decision-making behaviors between the pre-adoption stage and the post-adoption stages.

This study built the pre-adoption and post-adoption models based on the stimulus-organism-response (S-O-R) model. Besides, this study collected 14,221 independent samples from 40 studies of pre-adoption intention to use and 12,876 independent samples from 36 studies of post-adoption intention to continue using and used meta-analysis structural equation modeling (MASEM) method to explore the formation of mHealth service quality influence on consumers toward adoption intention.

The results showed that (1) service quality positively trigger users' cognition response (i.e. perceived usefulness, perceived ease of use and perceived trust) and further positively drove the adoption and continuance intention; (2) there are similarities and differences in the relative importance of users' cognitive response between service quality and adoption intention at pre-adoption and post-adoption stages; (3) perceived trust (PTRU) played the most significant mediator in predicting users' adoption intention in both two stages; (4) perceived usefulness had a stronger influence than perceived ease of use (PEOU) on the adoption intention in pre-adoption while the result was just opposite in post-adoption stage.

This study could help service providers effectively allocate their limited resources to improve user adoption intention.

This study is the first one to open the black box of the underlying influence mechanisms between mHealth service quality and individual adoption intention in mHealth services and show differences in consumer decision-making according to the adoption stage. It provides a new perspective to the research in mHealth.

The use of electric vehicles has received popularity as alternative fuel vehicles to reduce greenhouse gas emissions and energy cost, which are expected to perform a crucial role in the near future of emerging mobility markets. The purpose of this empirical study is to analyse the role of electric vehicle knowledge in predicting consumer adoption intention directly and indirectly in the backdrop of an emerging market.

The study approached an extended version of “Technology acceptance model” (TAM) based on the integrated framework of “knowledge-beliefs-intention”. The model was tested via direct and indirect path analyses with the data collected from Indian respondents using an online survey.

The results indicate the robustness of the present research model, which shows that consumer adoption is significantly driven by electric vehicle knowledge, perceived usefulness, perceived ease of use and perceived risk. Electric vehicle knowledge has emerged as the most powerful cognitive measure, which directly affects the adoption intention along with the measures of “TAM”. Additionally, this also poses a higher indirect effect on adoption intention in the integrated model.

The study has focused on potential young and educated consumers, which may not be warranted to generalise the research findings, while youth or millennials are more receptive to adopt innovative and clean technology products like electric vehicle. Based on the findings, implications are offered for encouraging electric vehicles in the backdrop of emerging automobile markets.

Concerning this cognitive phenomenon of knowledge, scant literature has been explored the role of subjective knowledge in consumer adoption for electric vehicles, particularly in the emerging markets like India. Thus, the present study analyses how consumers' knowledge about electric vehicle affects their decision to adopt this in the near future of Indian zero-emission mobility market.