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1 – 10 of over 19000Grégory Jemine, François-Régis Puyou and Florence Bouvet
Increasingly, emerging information technologies such as shared software and continuous accounting are offering alternative ways to perform accounting tasks in a supposedly more…
Abstract
Purpose
Increasingly, emerging information technologies such as shared software and continuous accounting are offering alternative ways to perform accounting tasks in a supposedly more efficient fashion. Yet, few studies have investigated how they affect the provision of accounting services, especially in the context of small accounting firms, which provide legal and tax services to entrepreneurs and businesses. Drawing on the service perspective, the paper critically examines how technological innovation challenges and reconfigures the co-production of accounting services in these firms.
Design/methodology/approach
The paper answers calls issued in prior studies to conduct empirical research on emerging information technologies for accountants. It focuses on the specific context of small accounting firms and draws on interviews with small accounting firms' managers (n = 20).
Findings
The study emphasizes five significant challenges that accounting firm managers face when using information technologies to support the provision of their services (ensuring reliability, factoring in their heterogeneous client base, repricing, training clients to use new technologies and promoting advisory services). Information technologies are shown to have a structuring role in the co-production of accounting services, as they lead to reconfigurations of the relationships between accountants and their clients. A range of four configurations is developed to highlight accountants' strategies to maintain collaborative relationships with their clients while integrating new technologies into their work practices.
Originality/value
By conceptualizing accounting services as a co-production process, the paper offers new insights into the implications of emerging information technologies for small accounting firms.
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Saumyaranjan Sahoo, Junali Sahoo, Satish Kumar, Weng Marc Lim and Nisreen Ameen
Taking a business lens of telehealth, this article aims to review and provide a state-of-the-art overview of telehealth research.
Abstract
Purpose
Taking a business lens of telehealth, this article aims to review and provide a state-of-the-art overview of telehealth research.
Design/methodology/approach
This research conducts a systematic literature review using the scientific procedures and rationales for systematic literature reviews (SPAR-4-SLR) protocol and a collection of bibliometric analytical techniques (i.e. performance analysis, keyword co-occurrence, keyword clustering and content analysis).
Findings
Using performance analysis, this article unpacks the publication trend and the top contributing journals, authors, institutions and regions of telehealth research. Using keyword co-occurrence and keyword clustering, this article reveals 10 major themes underpinning the intellectual structure of telehealth research: design and development of personal health record systems, health information technology (HIT) for public health management, perceived service quality among mobile health (m-health) users, paradoxes of virtual care versus in-person visits, Internet of things (IoT) in healthcare, guidelines for e-health practices and services, telemonitoring of life-threatening diseases, change management strategy for telehealth adoption, knowledge management of innovations in telehealth and technology management of telemedicine services. The article proposes directions for future research that can enrich our understanding of telehealth services.
Originality/value
This article offers a seminal state-of-the-art overview of the performance and intellectual structure of telehealth research from a business perspective.
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Christian Kowalkowski, Jochen Wirtz and Michael Ehret
Technology-enabled business-to-business (B2B) services contribute the largest share to GDP growth and are fundamental for an economy’s value creation. This article aims to…
Abstract
Purpose
Technology-enabled business-to-business (B2B) services contribute the largest share to GDP growth and are fundamental for an economy’s value creation. This article aims to identify key service- and digital technology-driven B2B innovation modes and proposes a research agenda for further exploration.
Design/methodology/approach
This conceptual paper adopts a techno-demarcation view on service innovation, encompassing three core dimensions: service offering (the service product, or the “what”), service process (the “how”) and service ecosystem (the “who/for whom”). It delineates the implications of three digital technologies – the internet-of-things (IoT), intelligent automation (IA) and digital platforms – for service innovation across these core dimensions in B2B markets.
Findings
Digital technology has immense potential ramifications for value creation by reshaping all three core dimensions of service innovation. Specifically, IoT can transform physical resources into reconfigurable service products, IA can augment and automate a rapidly expanding array of service processes, while digital platforms provide the technical and organizational infrastructure for the integration of resources and stakeholders within service ecosystems.
Originality/value
This study suggests an agenda with six themes for further research, each linked to one or more of the three service innovation dimensions. They are (1) new recurring revenue models, (2) service innovation in the metaverse, (3) scaling up service innovations, (4) ecosystem innovations, (5) power dependency and lock-in effects and (6) security and responsibility in digital domains.
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Orlando Troisi, Anna Visvizi and Mara Grimaldi
Digitalization accelerates the need of tourism and hospitality ecosystems to reframe business models in line with a data-driven orientation that can foster value creation and…
Abstract
Purpose
Digitalization accelerates the need of tourism and hospitality ecosystems to reframe business models in line with a data-driven orientation that can foster value creation and innovation. Since the question of data-driven business models (DDBMs) in hospitality remains underexplored, this paper aims at (1) revealing the key dimensions of the data-driven redefinition of business models in smart hospitality ecosystems and (2) conceptualizing the key drivers underlying the emergence of innovation in these ecosystems.
Design/methodology/approach
The empirical research is based on semi-structured interviews collected from a sample of hospitality managers, employed in three different accommodation services, i.e. hotels, bed and breakfast (B&Bs) and guesthouses, to explore data-driven strategies and practices employed on site.
Findings
The findings allow to devise a conceptual framework that classifies the enabling dimensions of DDBMs in smart hospitality ecosystems. Here, the centrality of strategy conducive to the development of data-driven innovation is stressed.
Research limitations/implications
The study thus developed a conceptual framework that will serve as a tool to examine the impact of digitalization in other service industries. This study will also be useful for small and medium-sized enterprises (SMEs) managers, who seek to understand the possibilities data-driven management strategies offer in view of stimulating innovation in the managers' companies.
Originality/value
The paper reinterprets value creation practices in business models through the lens of data-driven approaches. In this way, this paper offers a new (conceptual and empirical) perspective to investigate how the hospitality sector at large can use the massive amounts of data available to foster innovation in the sector.
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Mahak Sharma, Ruchita Gupta and Padmanav Acharya
This paper aims to examine the dynamism of causal relationships among cloud computing (CC) adoption factors in the Indian context, considering the perspectives of both the cloud…
Abstract
Purpose
This paper aims to examine the dynamism of causal relationships among cloud computing (CC) adoption factors in the Indian context, considering the perspectives of both the cloud adopter and cloud provider.
Design/methodology/approach
The case-study method has been used to understand the dynamics among the factors. Using data from specific cases in India, causal loop diagrams (CLDs) have been developed. System dynamic modeling (SDM) and simulation are used to study the relationships and their effect on the adoption rate.
Findings
The results revealed that adoption of CC depends on various factors such as persuasion (time-saving, cost-saving and word of mouth) and constraint factors (security and financial loss). However, it is seen that the adoption rate is very sensitive to changes in adoption per contact and word of mouth. Further, the adopter firm has a quicker time to market, which gives an added advantage to the firm. Also, with CC services, a firm can fulfill its projects or clients' requirements with little to no upfront investment in information technology (IT) services.
Practical implications
Lack of security, standardization and undefined service-level agreements are a few pressing issues that make it difficult for firms to evaluate the performance and reliability of services. Hence, immediate attention is needed to make transparent policies on CC and its services, thereby building trust.
Originality/value
This is the first and only work that has tried to explore and empirically test the dynamics of critical factors while making an adoption decision, considering both the adopter and provider perspectives. This study shows the journey of a firm, starting from being a prospective adopter to an adopter and continuous user. The work also empirically tested how adopters of technology benefit from the technology.
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Munazza Jabeen, Sanila Aslam, Muhammad Zareef and Farzana Zaman
In the digital age, public libraries are facing numerous challenges, and the Balochistan public libraries are no exception. This study aimed to identify current digital trends…
Abstract
Purpose
In the digital age, public libraries are facing numerous challenges, and the Balochistan public libraries are no exception. This study aimed to identify current digital trends adopted by the public libraries in Balochistan and to find out about challenges and potential solutions regarding digital trends from library users.
Design/methodology/approach
A quantitative study was carried out and data were collected through the survey method, employing a structured questionnaire. The target population consisted of 17,953 users of 17 public libraries in Balochistan. A sample of 510 users both male and female was selected by using random sampling technique from the target population.
Findings
The analysis revealed that patrons of public libraries are dissatisfied with the services offered, as they now require access to new digital trends such as fast Internet, download facilities, unlimited content on numerous resources, Wi-Fi, online reference services, universal accessibility and user-friendly interfaces. Unfortunately, public libraries in Balochistan are still lagging in terms of development. The study recommended that public libraries in Balochistan should develop and implement digital services, increase access to digital resources, hire professional librarians, professional development and collaborate with other libraries.
Originality/value
The study’s findings can assist in improving public library services and granting patrons access to current information and resources in Balochisthan and other developing countries. This study’s originality stems from its use of a quantitative survey approach to gather data from 17 public libraries in Balochisthan and provide a comprehensive view of the digital challenges they face. The study’s focus on digital tendencies is relevant in today’s world, where technology is rapidly changing the way, we access and consume information.
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Daniel Jr Soriano Balbin and Elizabeth Allan Lascano
The study aims to determine the extent of COVID-19’s impact on the libraries and information centers within Benguet. It identified the key differences in the effect of the…
Abstract
Purpose
The study aims to determine the extent of COVID-19’s impact on the libraries and information centers within Benguet. It identified the key differences in the effect of the pandemic on each type of library: public, special, school and academic. It recalled and documented the challenges faced by libraries and librarians. It determined which aspects of their library were affected and how they were modified in terms of their policies, personnel, physical space, services, collection, infodemic response and marketing.
Design/methodology/approach
The study used the qualitative descriptive method approach, specifically narrative research design and conducted online focus group discussions in which 14 librarians with managerial or supervisory functions participated. This method was used to explore the topic holistically by using qualitative inquiry. It best suited the purpose of fully understanding the experiences of libraries during the pandemic. The recorded online focus group discussions conducted through Zoom were reviewed and analyzed to identify key themes and responses from the participants. The themes identified from the thematic analysis were further validated with the participants through correspondence, chats or e-mails.
Findings
The findings showed that libraries were faced with challenges brought on by the lack of a written policy for the pandemic response, a lack of information communication and technology skills and resources, strict requirements on physical setup for pandemic compliance, budget cuts or realignments and delayed procurement, misinformation and users’ lack of awareness of the new services offered by the library.
Research limitations/implications
The study focused on the pandemic experiences of libraries and information centers in Baguio-Benguet, which was hailed as a model for local pandemic response, through the lenses of librarians with supervisory roles or functions.
Practical implications
Libraries could reflect on their experiences in this pandemic to plan for future strategies that would be best implemented in situations where face-to-face services are not allowed.
Originality/value
This study presented various best practices from different library institutions that could be emulated in the future. Many of these are still relevant regardless library services are going back to normal.
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XinYing Chew, Raed Alharbi, Khai Wah Khaw and Alhamzah Alnoor
The study is interested in knowing “the role of the organizational structure as a mediating variable of the relationship between the information technology and organizational…
Abstract
Purpose
The study is interested in knowing “the role of the organizational structure as a mediating variable of the relationship between the information technology and organizational communication”.
Design/methodology/approach
The study was conducted in several service companies, and the study adopted the questionnaire as a basic tool for the data collection on the practical side, as 267 opinions were surveyed, in addition to conducting personal interviews, and the normal distribution of data was tested, analyzing, describing and diagnosing study variables, testing correlations and determining direct effects.
Findings
Findings show that there is no direct and significant statistical impact of information technology on organizational communications. Whereas there was a positive, direct and statistically significant impact of information technology on the organizational structure. There was also a positive, direct and statistically significant effect of the organizational structure on organizational communication.
Research limitations/implications
This paper is restricted to the role of the organizational structure as a mediating variable of the relationship between the influence of information technology on organizational communication.
Practical implications
As part of the practical implication, the paper suggests the need to increase support and attention to the importance of information technology in service organizations in order to increase coordination and organizational communication and achieve a high ability to explore and exploit ideas.
Originality/value
Apart from the fact that several companies were engaged, the organizational structures of these companies were engaged too to examine the impacts of Information technology (ICT) on organizational communication.
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Mohamed Bouteraa, Raja Rizal Iskandar Raja Hisham and Zairani Zainol
Sustainability has become a global need for survival in every field since the side effects of financial development have resulted in environmental devastation. Green banking (GB…
Abstract
Purpose
Sustainability has become a global need for survival in every field since the side effects of financial development have resulted in environmental devastation. Green banking (GB) has been proposed as a way to reduce the carbon footprint caused by banking operations by promoting paperless financial services through the intensive use of technology. However, the adoption level of GB technology remains unsatisfactory among customers in the United Arab Emirates (UAE). Therefore, using the unified theory of acceptance and use of technology (UTAUT), this study aims to comprehensively investigate the challenges affecting the intention of bank consumers in the UAE to adopt GB technology.
Design/methodology/approach
This study used exploratory sequential mixed-methods research. Preliminary semi-structured interviews were conducted with ten banking professionals using a purposive sampling technique to explore the challenges affecting consumers’ intention to adopt GB technology. Sequentially, the study tested various factors through a quantitative cross-sectional online survey of a sample of 332 bank customers and used the convenience sampling technique to obtain further empirical support for the research framework. Thematic content analysis using NVivo 11 was used for the qualitative data analysis. Meanwhile, partial least square structural equation modelling in Smart PLS 3.3 was used for the quantitative data analysis.
Findings
The qualitative analysis identified six new challenges affecting customers’ intention to adopt GB technology, including customer awareness, personal innovativeness, bank reputation, security and privacy, system quality and government support. The preliminary qualitative findings were confirmed mainly through quantitative data analysis, whereby customer awareness, personal innovativeness, system quality and bank reputation were found to significantly impact customers’ intention to adopt GB technology. However, the effects of security and privacy and government support were insignificant.
Originality/value
To the best of the authors’ knowledge, this study is the first to propose a comprehensive model that considers individual, technological, organisational and environmental factors to address the issue of customers’ low GB technology adoption rates in the UAE. Meanwhile, this study extends the UTAUT by integrating new factors. This paper is also among the first to investigate customers’ GB technology adoption intention using a mixed-methods approach, which combines the strengths of quantitative and qualitative methods within the same study to offer better insights than a single-method approach.
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