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In light of the repercussions of the COVID-19 pandemic, electronic auditing otherwise known as computer-assisted audit tools and techniques (CAATTs) has become inevitable to automate the auditing process worldwide. Accordingly, the purpose of this study is to examine the influence of technological, organizational and environmental (TOE) factors on public sector adoption of CAATTs in developing countries such as Jordan under the COVID-19 pandemic conditions.

This study used 136 usable responses from the managers of internal audit (IA) of the Jordanian public sector entities. The data collected were analyzed using partial least squares-structural equation modeling. The TOE framework has been used in this study to consider a wide set of TOE factors. Then, this study suggests a CAATTs adoption model that incorporates the related technology factors of the diffusion of innovation theory to environmental and organizational factors. Further, this study contributes to the TOE framework by addressing government regulations, audit bodies’ support and audit task complexity as environmental factors affecting CAATTs adoption in the context of the public sector.

The results revealed that for technological factors, only the compatibility affects CAATTs adoption by the IA departments. For organizational factors, organizational readiness, top management support, auditors’ information technology competency and entity size were found to be significant factors. From the environmental factors, both government regulation and audit task complexity influence the CAATTs adoption. Besides, entity size moderates the influence of top management support on the CAATTs adoption in the public sector.

The findings could highlight the significance of the CAATTs adoption in the public sector institutions (by internal auditors) post-COVID-19, taking into consideration the TOE framework’s factors. Also, the findings are significant for the decision-makers and regulators in declaring new legislation for the electronic IA profession in the Jordanian public sector.

It turns out that the CAATTs adoption in the public sector can definitely enhance their ability to achieve the role of IA in preserving public funds and restricting corrupt practices within the public sector.

To the best of the authors’ knowledge, this study is one of the first studies that address the professional audit agency support and audit task complexity as environmental factors, as well as the entity size as an organizational factor, that affect CAATTs adoption in the IA department of the public sector.

The objective of this research is to identify and prioritize the critical factors that influence the adoption of blockchain technology within the banking sector.

A well-known theoretical framework, the “Technology Organization Environment (TOE),” was chosen to analyze what criteria and sub-criteria affect blockchain adoption in the banking sector after a thorough assessment of the prior literature. Following that, 3 evaluation criteria and 14 sub-criteria were selected and verified using expert opinion. A survey design was created, and data for the study has been collected from various information technology (IT) managers/officers in the banking sector. A fuzzy analytic hierarchy process (Fuzzy-AHP) was then used to meet the purpose of the research.

The study identified that the organizational dimension is the most significant criteria for blockchain adoption in the banking sector, followed by the environmental dimension. In contrast, the technological dimension is the least influential criterion. Clientele pressure, IT resources, financial resources, pressure from competitors and relative advantage are the most influential sub-criteria for blockchain adoption.

This study provides valuable insights to bank managers, blockchain and IT developers, third-party service providers and policymakers. For instance, adopting the same blockchain platform is easier for both large and small banks for banking operations by using third-party service provider. At the same time, banks should have the banks' own core team to implement the blockchain-based systems or to have control over the third-party service providers during the adoption stage.

To the best of the authors' knowledge, no empirical studies have used a holistic organizational context to understand the factors influencing the adoption of blockchain technology from traditional to blockchain-based banking systems.

The advent of robotics and automation technologies was augmenting firm initiatives to attain competitive advantage. From a resource-based view perspective, human-led capabilities were important to operate with technology resource base of an organisation. This was evident for both manufacturing as well as services firms. However, employees as an individual confronted technology anxiety (TA) when they were working with new technologies like robotics and automation technologies. Thus, the purpose of this paper was to examine the factors causing TA.

Given the novelty of this research study context a qualitative exploratory method was designed. For this research study, the data collected was through in-depth interviews conducted through open-ended semi-structured questionnaire. The data was collected from 62 frontline employees who were working with robotics and automation-based technologies in manufacturing firms. The authors applied thematic content analysis on collected data for analysis.

Technology anxieties ranged from fear of complete inability to learn new technologies, failure to learn new technologies properly, incapability to implement the learned skills and job loss to younger technology savvy employees. Finally, there was anxiety over job loss as automation and robotic technologies over the years was expected to erode the employment of human workforce altogether.

The author undertook the research study based upon the TA perspective advocated by Meuter et al. (2003) and Yang and Forney (2013). Furthermore, this research study in the context of robotics and automation-based technologies in the manufacturing sector applied the mental accounting theory (Thaler, 1999) and technology self-efficacy perspective (Huffman et al., 2013).

Managers involved in the implementation of robotics and automation-based technologies were required to address TA of employees. Fear of job loss had to be addressed specially in a country like India. Anxiety regarding the ability to learn to work with robotics and automation technologies also was needed to be addressed by managers through adequate training and time for preparation. The benefits of robotics and automation-based technologies for employees as well as organisations have to be ascertained through open communication between the management and the frontline employees.

To the best of the authors’ knowledge, this was one of the first empirical research studies which deliberated regarding TA in the context of frontline workers working with robotics and automation-based technologies in the manufacturing sector. This research study was based upon a combination of varied perspectives ranging from micro foundations theory, TA, mental accounting theory and technology self-efficacy perspective.

This research aimed to determine the relationship between technostress and information technology support (IT) and HRIS-related user satisfaction. The study also investigated the moderating influence of technological self-efficacy on the links between technostress, IT support, and HRIS user satisfaction.

This quantitative study used the deductive research approach. The study's population was HRIS users from 37 Malaysian public sector organizations. The judgmental sampling technique was employed, and the sample size was 490. Data analysis was conducted through SPSS and PLS-SEM.

The study showed that technostress is significantly associated with HRIS user satisfaction. While IT support, results show that literacy support, technological support, and technological involvement facilities significantly correlate with HRIS user satisfaction. In contrast, innovation support had an insignificant relationship with HRIS user satisfaction. The study also tested the moderation effect of technology self-efficacy in the relationships and found that technology self-efficacy only moderated the association of technostress and HRIS user satisfaction.

HR departments of government agencies can use the study's findings to understand to what extent HRIS system users are satisfied and what needs to be done to improve the HRIS system. The study also sheds light on the technological pressures that employees encounter.

Present study contributed to the literature by developing a study model of technostress, information technology support, technology self-efficacy, and HRIS user satisfaction. Further, the relationship of technostress with HRIS user satisfaction and the moderating effect of technology self-efficacy was explored for the first time, representing the study's novelty. The study also contributed to social cognitive theory and the theory of reasoned action by exploring attitudinal and behavioral aspects along with the cognitive aspects of users.

Drawing on conservation of resources theory, this study aims to develop and test a model of moderated mediation in the relationship between job autonomy and employee life satisfaction, focusing on the mediating role of work–family enrichment (WFE) and the moderating role of segmentation preference.

Using a time-lagged research design, data were collected from 314 employees representing various organisations in Vietnam. The PROCESS macro in SPSS 20.0 was used to analyse the relationships.

The results indicate a positive relationship between job autonomy and employees’ life satisfaction, mediated by WFE. Additionally, the indirect effect of job autonomy on life satisfaction via WFE was weaker when employees preferred high work–family segmentation.

The study suggests that organisations can enhance employee life satisfaction by increasing job autonomy and promoting WFE. Organisations can establish a more supportive and engaging work environment that promotes well-being by tailoring these interventions to suit employees’ segmentation preferences.

This study contributes to the literature by shedding light on how organisational factors influence employee life satisfaction. It provides the first empirical evidence of a relationship between job autonomy and life satisfaction. It also explores the potential mediation effect of WFE and the moderating effect of segmentation preference.

The increasing adverse impact of human behavior toward the environment has brought in changes in research focus on environmental behavior toward the workplace. Because the employee spends one-third of his day in his workplace, the initiatives taken by the employee also have an impact on the company’s environmental stance. Therefore, the researchers gradually focus on employee green behavior (EGB) and its measurement. The study aims to devise a tool for measuring EGB.

Two studies were carried out using the survey method using the purposive sampling technique. The data were collected (Studies 1 and 2) from managers and supervisors working in manufacturing companies located in Kolkata, India.

The first study was done to extract the principal factors using an initial 30 items (N = 220). The result of the principal component analysis shows the emergence of three factors spread over 20 items with loadings above 0.40. The 20-item scale was again administered on managers and supervisors (N = 243). The second study was carried out to examine the convergent and discriminant validity as well as stability of the tool through confirmatory factor analysis (CFA) (N = 243). The result of CFA showed the presence of 16 items spread through three factors: practice and policy, digital use and recycle and reuse. Multiple fit indices support a three-factor model of the 16-item EGB scale.

The scale would be a good measure of EGB and can be used for further research. The EGB scale is a composite scale containing three major dimensions that can be used as a complete measure of EGB.

The present research aims to fill the current gap by building a comprehensive tool for measuring EGB. The present scale has also addressed the shortcoming of the previous scale and tried to include varied proenvironmental behaviors exhibited in the workplace.

The determination of human behaviours due to individual characteristics (personality traits) or situational factors has long remained inconclusive. Although the literature stream on personality as the determinants of behaviour is voluminous, the interest of researchers is also growing towards organisational situational cues as the determinant of behaviours. According to situation strength theory (SST), behaviours are determined by situations in strong situations and by personality in weak situations. This study aims to propose a theoretical model of intrapreneurial behaviour (IB) emanation from empowering leadership (EL) by extending the epistemology of SST under the influence of organisational strong situations of job autonomy (JA) and perceived organisational support (POS).

Using SST, the present study argues that strong situations play a key role in determining human behaviours, and the same can be viewed deductively to assess IB.

The study attempts to propose whether EL is capable of predicting IB under the strong situation effect of JA and POS while dampening the impact of human personality characteristics.

The current study offers a significant departure from current human resource practices in person-situation dialectics, moving away from personality assessments and toward the creation of cues from strong situations for fostering human behaviour. As a result, personality researchers are being encouraged to conduct a reality check on the extensive personality research conducted in occupational settings. Considering organisational situational cues can impact human resource scope in areas such as talent management, selection, promotion and employment.

This study aims to investigate whether the model containing five organisational determinants of corporate entrepreneurship developed by Kuratko, Hornsby and Covin is valid in Serbia.

The model was tested on a sample that included managers and employees from four banks in Serbia. The Corporate Entrepreneurship Assessment Instrument (CEAI) was used as the research instrument and factor analysis was used as the basic statistical method. This study examined whether the 48 items that compose the CEAI could be grouped in the context of the national culture of Serbia to provide the five determinants that were identified by Kuratko, Hornsby and Covin.

The results show that the factor analysis identified four determinants identical to those in the CEAI model. However, time availability failed the validity test in previous studies conducted in Serbia and other countries with collectivist cultures. It can be concluded that collectivism connected with high-power distance, uncertainty avoidance and the polychromatic concept of time caused the cultural limitation of time availability as a determinant of corporate entrepreneurship.

This study indicates that national culture could be a factor that determines the validity of organisational determinants of corporate entrepreneurship and that these factors cannot be taken for granted in cultures other than those in which the theory of corporate entrepreneurship arose. Finally, corporate entrepreneurship has been investigated in the banking industry, which is unusual because it is globally renowned for its conservatism.

This paper aims to increase understanding of pertinent exogenous and endogenous antecedents that can reduce data privacy breaches.

A cross-sectional survey was used to source participants' perceptions of relevant exogenous and endogenous antecedents developed from the Antecedents-Privacy Concerns-Outcomes (APCO) model and Social Cognitive Theory. A research model was proposed and tested with empirical data collected from 213 participants based in Canada.

The exogenous factors of external privacy training and external privacy self-assessment tool significantly and positively impact the study's endogenous factors of individual privacy awareness, organizational resources allocated to privacy concerns, and group behavior concerning privacy laws. Further, the proximal determinants of data privacy breaches (dependent construct) are negatively influenced by individual privacy awareness, group behavior related to privacy laws, and organizational resources allocated to privacy concerns. The endogenous factors fully mediated the relationships between the exogenous factors and the dependent construct.

This study contributes to the budding data privacy breach literature by highlighting the impacts of personal and environmental factors in the discourse.

The results offer management insights on mitigating data privacy breach incidents arising from employees' actions. Roles of external privacy training and privacy self-assessment tools are signified.

Antecedents of data privacy breaches have been underexplored. This paper is among the first to elucidate the roles of select exogenous and endogenous antecedents encompassing personal and environmental imperatives on data privacy breaches.

This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level of corporate collapses and fraud, coupled with the high level of corruption in Sri Lanka, has highlighted the importance and the timely nature of this research in the EDM processes of Sri Lankan accountants.

Data was collected from a sample of 315 accountants through a questionnaire survey that included four written ethical vignettes and was analysed using partial least square-structural equation modelling techniques.

The findings revealed a significant relationship between ethical awareness and ethical judgement, providing support for Rest’s model. However, the study does not support Rest’s model on the direct relationship between ethical judgement and ethical intention. Intrinsic religiosity and moral intensity significantly influenced the ethical awareness of accountants. Several determinants including accountants’ age, education, intrinsic religiosity, organisational ethical culture, familiarity with the professional ethical code and moral intensity influenced ethical judgement. However, the findings did not report any significant relationships between the study’s variables and ethical intention.

The study adds to the existing literature by providing a bigger picture of how various determinants work together in one EDM model and demonstrating that the EDM of accountants is multifaceted. The new finding on an insignificant relationship between ethical judgement and ethical intention implies that the Rest’s EDM process may be mediated and moderated by other constraints blocking accountants’ intention to act due to various pressures in a corrupt society, Sri Lanka, where accountants operate.