Search results

This research aims to investigate the impact of the collaborative governance mechanism on the implementation of rural governance information systems in developing countries. By integrating institutional logic theory, affordance theory and social identity theory, the authors propose modeling grassroots officials' affordance perception process and exploring the importance of multi-identities’ information technology (IT) goals in affordance perception.

Through an exploratory case study, the authors identified three affordances of rural governance information systems and investigated the mechanisms influencing the perception of these affordances among grassroots officials. Next, the authors established a research model and collected 490 valid questionnaires from grassroots officials in China and analyzed the data using structural equation modeling (SEM).

The authors' study challenges previous assumptions by integrating institutional logic, affordance and social identity theories. The authors establish a perceived affordance path for rural governance information systems, recognize substitute effects among technological affordances and extend the theory to explain social factors influencing IT perception. The authors' findings suggest providing technical training for grassroots officials to enhance IT capabilities, and governments should prioritize essential functionalities in rural governance information systems to optimize resources. Training on collaborative governance mechanisms can improve IT affordance perception, enhancing digital platform utilization in governance processes.

The study was conducted mainly in China, and therefore, the findings may not be universal to other developing countries. Researchers are therefore encouraged to test the proposal in locations with different rural cultures.

The paper includes implications for the development of IT perception in rural governance, the development of affordance perception theory and studying the relationship between IT goals and affordance perception.

Overall, this paper addresses the need to understand how grassroots officials perceive IT affordances in rural governance and study the relationship between multi-identities’ goals and affordance perception.

Based on the technology acceptance model theory, this study aims to explore whether perceived usefulness (PU), perceived ease of use (PE) and the availability to embrace technology (AET) influence the intention to accept an enterprise resource planning (ERP) system in Jordanian companies. It also analyses the influence of the intention to accept ERP system on ERP system adoption. More crucially, the current research fills a gap in earlier investigations by exploring the influence of adopting an ERP system on accounting information quality moderated by a company size.

This research seeks to provide evidence about the study context from Jordanian companies, as the research population and sample consist of all companies listed on the Amman Stock Exchange in 2022 (totally 170 companies). This signifies that the research method is a complete survey of the study population. The core data were collected using an online survey via Google Forms. It was emailed to the selected companies’ chief financial officers. Because each company received one online survey questionnaire, this unit of analysis is a company. Finally, 141 questionnaires were returned, reflecting an 82.94% response rate.

Empirically, the findings reveal that PU, PE and AET influence the intention to accept an ERP system, and that there is a positive relation between the intention to accept an ERP system and ERP system adoption. Furthermore, ERP system adoption positively influences relevance and faithful representation of accounting information moderated by company size.

This research adds to the accounting information quality literature by investigating the direct influence of ERP system adoption. Furthermore, the findings show the effectiveness of ERP system adoption and its regulatory roles in companies. Finally, this research was conducted to provide empirical knowledge on ERP system adoption in developing countries, notably Jordan.

DeLone and McLean (D&M) has been amongst the most widely used models to assess the success elements of information systems (IS) since 1992. A decade later in 2003, D&M proposed a revised design that included several components which have been left out of original proposed model. This study aims to rely on the review of a number of papers casing the era 2011–2022 that satisfies a specific set of requirements to identify the research gaps in this area and to prepare a future research agenda.

This study is a systematic review: a technique that identifies and evaluates pertinent research. This gathers and analyses data from selected studies with objective to catalogue all empirical research studies, which responds to a certain study topic or hypothesis to meets predetermined inclusion criteria. Data collection method was divided into four stages, and selection details are determined through flow chart.

This research discovered D&M 2003 model use in many contexts, countries and cultures to better comprehend the topic and addresses its gaps, particularly with regard to public sector and its particularities. Publications have frequently emphasized the significance of this idea while studying public sector information systems by using associated variables-related items. Findings also include a summary of key components and dimensions used in reviewed studies in relation to each of the seven variables, and associated particularities in government sector over the world.

To the best of the authors’ knowledge, this is the first ever effort in this developing country in discipline of Information Management to execute such kind of study to review D&M ISS model in detail at this stage to evaluate nonacademic public sector information systems around the world.

There is a growing importance of business intelligence systems (BIS) adoption in today’s digital economy age which is characterized by uncertainty and ambiguity considering the magnitude and influence of data-related issues to be solved in contemporary businesses. This study aims to investigate critical success factors that affect business intelligence efficiency based on the DeLone and McLean model in Jordanian banking industry.

A quantitative research method through a questionnaire was used to collect data from actual users who depend on business intelligence tools to make operational and strategic decisions in Jordanian banks. The data obtained were tested using the partial least squares–structural equation modeling approach.

The survey findings attest that system quality, information quality, user quality, user satisfaction and user performance are important factors and contribute to business intelligence efficiency in the Jordanian banking industry.

The findings gained from this work can help policymakers in Jordanian banks to improve the business intelligence success and organizational performance.

To the best of the authors’ knowledge, this study is the first of its kind to propose a theoretical model to assess drivers of BIS efficiency from the Jordanian banks’ perspective.

This study aims to fill the gap in collaboration culture improvement by designing an information-sharing system as an enabler to support the forming dimensions of the collaboration process in previous studies. The authors propose the appropriate system to eliminate the collaboration culture gaps between the related functional units based on in-process interaction learning in a business process outsourcing company.

This study employed action research (AR) based on soft systems methodology (SSM) with a system thinking approach, in which the authors and process actors design the agreed information-sharing system by involving the process actors in identifying the initial problem situation as well as validating the conceptual model through discussions and designing the expected system.

This study discovers that SSM-based AR is a suited method for designing a system that supports the formation of collaboration culture among actors in the digital service creation process by learning user perceptions and expectations in order to obtain their commitment to empower the proposed system.

In addition to providing a system to minimize the lack of collaboration culture, this study contributes to the academic literature by offering a new way of planning and designing in a system development methodology using soft systems approaches to understand user perceptions, expressing user interaction in a conceptual model and validating it and defining agreed activities to obtain the best design according to user expectations.

Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, this study examines the moderating effect of process automation.

A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis.

The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. The authors find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation.

Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. To the best of the authors‘ knowledge, this study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, the authors add to this literature the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness.

Today’s undergraduate students have spent a significant portion of their lives using YouTube for various reasons, whether for entertainment, personal development or academic learning purposes. This study aims to investigate how system factors (i.e. reliability, usability and searchability), interaction factors (i.e. provider and user interactions) and content factors (i.e. format, relevance and coverage) affect undergraduate students’ satisfaction with YouTube and their intentions to adopt YouTube for learning purposes.

This research uses the information systems success model as its theoretical framework to explore the system, interaction and content factors associated with undergraduate students’ satisfaction with YouTube and their intentions to use YouTube for learning. The proposed hypotheses were examined by the structural equation modelling technique based on a survey with 345 undergraduate students at a Southeastern institution in the USA.

The results indicate that both system factors (including reliability, usability and searchability) and content factors (including format, relevance and coverage) have a statistically significant effect on students’ satisfaction with YouTube. This study also demonstrates that students’ satisfaction with YouTube significantly influences their intentions to use the platform for learning purposes.

The proposed research model provides a novel perspective in understanding the complex nature of students’ adoption of YouTube for learning purposes, led by both system and content factors mediated by satisfaction with YouTube.

This study suggests that when YouTube is intuitive to use and relevant content is added to the platform regularly, students are more likely to adopt this platform for learning purposes. As a result, it is critical that librarians remain aware of information-seeking practices and platforms used by students to tailor approaches to teaching information literacy to help students understand how to use the platform effectively.

Using the information systems success model, this research sheds light on the roles of system and content factors in undergraduate students’ satisfaction with YouTube and their intentions to use it for learning.

Information systems' security is more critical than ever before since security threats are rapidly growing. Before putting in place information systems' security measures, organizations are required to determine the maturity level of their information security governance. Literature review reveals that there is no recent study on information systems' security maturity level of banks in Ethiopia. This study thus seeks to measure the existing maturity level and examine the security gaps in order to propose possible changes in Ethiopian private banking industry's information system security maturity indicators.

Four private banks are selected as a representative sample. The system security engineering capability maturity model (SSE-CMM) is used as the maturity measurement criteria, and the measurement was based on ISO/IEC 27001 information security control areas. The data for the study were gathered using a questionnaire.

A total of 93 valid questionnaires were gathered from 110 participants in the study. Based on the SSE-CMM maturity model assessment criteria the private banking industry's current maturity level is level 2 (repeatable but intuitive). Institutions have a pattern that is repeated when completing information security operations but its existence was not thoroughly proven and institutional inconsistency still exists.

This study seeks to measure the existing maturity level and examine the security gaps in order to propose possible changes in Ethiopian private banking industry's information system security maturity indicators. This topic has not been attempted previously in the context of Ethiopian financial sector.

With more demand-driven innovation activities, manufacturers must proactively engage in information sharing activities with their customers for better innovation performance. This study aims to inquire into the impacts of information sharing activities between manufacturers and customers (including information system usage and information content sharing) on manufacturers’ innovation performance and considers interfirm justice (including distributive justice, procedural justice and interactional justice) as information sharing antecedents.

The social exchange theory is applied to develop the conceptual model. The authors examine the conceptual model with the structural equation modeling approach using data collected from 213 Chinese manufacturers.

Interactional justice promotes information system usage. Both interactional justice and procedural justice increase information content sharing, while distributive justice decreases it. Information content sharing directly improves innovation performance and fully mediates the relationship between information system usage and innovation performance.

This research enriches empirical studies on justice-information sharing relationships by systematically investigating the impacts of three types of justice on different information sharing activities. It also adds to the application of social exchange theory in the practices of interfirm justice and information sharing. Besides, it probes into influencing mechanisms of different information sharing activities, information system usage and information content sharing, on innovation performance. The findings can guide firms to implement interfirm justice and information sharing practices for superior innovation performance.

The Colombian Government launched an e-government initiative in 2008 to facilitate communication among the government, citizens and organizations. Considering the high level of mistrust of citizens and businesses toward governmental institutions, the government must ensure the security of the information handled and provided by online users. Results to date have not been adequate in the usage of e-government systems. The purpose of this study is to evaluate whether the level of online security affects usage and impacts the cost-effectiveness and quality of the operations and, consequently, the operational effectiveness of organizations using e-government systems.

Structural equation modeling was used to analyze the antecedents and outcomes of operational effectiveness. To this end, 440 usable questionnaires were collected from managers and personnel from Colombian organizations using e-government systems.

According to the findings, there is a positive predictive relationship between online security and the dimensions of electronic government effectiveness. Furthermore, neither online security nor any of the dimensions of electronic government effectiveness affect the operational costs of organizations. Nonetheless, the quality of information has a positive effect on the quality of operations. As a result, through the quality of the information, online security has an indirect impact on the quality of operations.

The authors used a convenience sample, carefully selecting respondents based on their operations and practice knowledge and implementation of online security processes. Besides, compared to previous research conducted in developed nations, the sample size is relatively small. Because the survey is based on responses from official companies, it must also be taken into account that over 50% of Colombian labor is informal. Furthermore, Colombia is a nation with a high level of mistrust. When considering these factors, generalizability to all industrial sectors is questionable. Nevertheless, the findings of this study offer relevant information that indicates the need for more extended and comprehensive quantitative research.

Improvements in organizations that use e-government systems, based on the benefits that high-quality information brings to operational performance – cost and quality – will help them survive and become more sustainable and competitive. Furthermore, this study supports the assertion that aspects like online security are critical in promoting information and communication technology uptake and user acceptance in transition and rising economies like Colombia.

There is still a scarcity of information on assessing the effectiveness of electronic government systems and their impact on the quality and cost of operations in organizations that use them. Additionally, Colombia, as a country with low levels of trust between citizens, organizations and government, still lacks information about the impact of online security on the effectiveness of its operations.