Search results

This study aims to investigate the factors affecting technological innovation intentions at banks listed in Vietnam, a developing country, to develop business activities and accounting benefits according to the trend of the 4th Industrial Revolution.

To collect and analyze the data for this study, qualitative and quantitative methods were used. Specifically, 20 finance and banking experts and 45 managers in the field of information technology were interviewed in qualitative research over a period of three months. Then, 1,000 questionnaires were sent to banks within six months, with the final sample for quantitative research being 324 respondents. Finally, the structural equation modeling (SEM) was used to check the hypotheses. Regarding the tools used, the qualitative study used a semistructured questionnaire to collect information. Meanwhile, SPSS software was used to analyze quantitative research information, including checking common method bias, nonresponse bias, evaluating scale quality and checking SEM.

The findings show that the usefulness, ease of application, credibility, innovation and efficiency of technology have certain impacts on technological innovation intentions at banks listed in Vietnam. Using the SEM analysis, the results showed that the five factors had a favorable influence on the technological innovation intentions. More specifically, this study proposed adding an efficiency factor, and the results showed that it has the greatest impact on technological innovation intentions.

This study would be considered a continuation of prior studies because it provides empirical evidence for business models at banks listed in developing countries (for example, Vietnam) and so provides useful advice for bank management not only in Vietnam but across Asia. In fact, bank managers should consider introducing new technology as appropriate to make their reports more clear and up-to-date, therefore improving their performance. Banking managers, in particular, should focus on enhancing the bank’s application technology indicators to obtain a competitive edge.

This is a pioneering study that uses a combination of the reasoned action theory, planned behavior theory, transaction cost theory and unified theory of acceptance and use of technology to expand knowledge about technological innovation intentions at listed banks in the context of a developing country. The study also discovered and added the efficiency factor as a key factor affecting the intention to innovate technology at listed banks. These contribute to improving the literature of technological innovation intentions.

This study aims to examine the interaction effects of chatbots’ language style and customers’ decision-making journey stage on customer’s service encounter satisfaction and the mediating role of customer perception of emotional support and informational support using the construal level theory and social support theory as conceptual frameworks.

This study used a scenario-based experiment with a 2 (chatbot’s language style: abstract language vs concrete language) × 2 (decision-making journey stage: informational stage vs transactional stage) between-subjects design.

Findings show that during the informational stage, chatbots that use abstract language style exert a strong influence on service encounter satisfaction through emotional support. During the transactional stage, chatbots that use concrete language style exert a strong impact on service encounter satisfaction through informational support.

Findings provide some suggestions for improving customer–chatbot interaction quality during online service encounters.

This study offers a novel perspective on customer interaction experience with chatbots by investigating the chatbot’s language styles at different decision-making journey stages.

In order to better optimize the internal management system of book publishing and to cope with the changes in the external market environment, the purpose of this paper is to carry out cross-border publishing with the help of a transmedia storytelling model to realize the transformation and upgrading of the industry. Focusing on the relationship between the book publishing transmedia storytelling model and business performance, the moderating effect of the innovation environment on different variables is assessed.

This paper proposes several feasible hypotheses based on existing research. The research data came from 365 managers of Chinese book publishing organizations, and the scale was validated by Cronbach’s a, composite reliability (CR) and average variance extracted (AVE). Reliability and validity were verified, and correlation and regression analyses were used to test the impact of the book publishing transmedia storytelling model on business performance and to analyze the moderating role of the innovation environment.

The results show that the book publishing transmedia storytelling model (content production, technology integration, organizational innovation, marketing integration) helps to improve business performance (market performance, financial performance), and the innovation environment has a positive moderating effect on the relationship between the book publishing transmedia storytelling model and business performance, which provides a guarantee for the transformation and upgrading of book publishing. The market information reflected in the innovation environment has a certain role in promoting the innovation and business performance of the book publishing transmedia storytelling model.

The empirical evidence provides a theoretical link between the book publishing transmedia storytelling model and business performance, but there are still some shortcomings, and more factors, such as equity structure, government subsidies and research and development investment, should be included in future research. In addition, the scope of the research should be broadened on this basis to make the results of the data analysis more objective.

This paper introduces the transmedia storytelling model and deeply analyzes the relationship between the book publishing transmedia storytelling model and business performance, which is of great practical significance for optimizing the application and service quality of book publishing, prolonging the industrial chain, enhancing the interaction and participation of users and perfecting the business management system of the book publishing industry.

The application and research of the book publishing transmedia storytelling model are imperfect. Therefore, this paper not only helps to promote the innovation of book publishing organizational structure and improve the management system of business performance, but also may help to improve the innovation environment of book publishing enterprises and promote the diversification of industrial structure.

E-learning has become a polarizing issue. Some say that it enhances accessibility to education and some say that it hinders it. While the literature on the subject underscores the effectiveness of the pedagogical frameworks, strategies and distance learning technologies, the firsthand accounts of students, parents and practitioners challenge the validity of experts’ assessments. There is a gap between theory and practice and between the perceptions of providers and consumers of online learning. Following a period of lockdowns and a transition to online learning during the recent pandemic, the prevailing sentiment toward a distance mode of instruction became one of strong skepticism and negative bias. The aim of the study was to examine why e-learning has struggled to meet stakeholder expectations. Specifically, the study posed two research questions: 1. What are the reasons for dissatisfaction with online learning? 2. What are the implications for future research and practice?

The study used a mixed methods approach to examine the reasons behind negative perceptions of online learning by comparing the firsthand accounts posted on social media with the literature. To this end, n = 62,874 social media comments of secondary and postsecondary students, as well as parents, teachings staff and working professionals, covering the span of over 14 years (2008–2022), were collected and analyzed.

The study identified 28 themes that explain the stakeholder’s discontent with the online learning process and highlighted the importance of user-centric design. The analysis revealed that the perceived ineffectiveness of distance education stems from the failure to identify and address stakeholders’ needs and, more particularly, from the incongruence of instructional strategies, blindness to the cost of decisions related to instructional design, technology selection and insufficient levels of support. The findings also highlight the importance of user-centric design.

To address dissatisfaction with e-learning, it is imperative to remove barriers to learning and ensure alignment between technology and learners’ needs. In other words, the learning experience should be personalized to account for individual differences. Despite its cost-effectiveness, the one-size-fits-all approach hinders the learning process and experience and is likely to be met with resistance.

Drawing from the extensive literature, the study offers an explanation for stakeholders’ discontent with e-learning. Unlike survey research that is prone to social desirability bias, the sample provides a rare opportunity to observe and measure the visceral reactions that provide a more authentic sense of stakeholders’ perceptions toward online learning. The authors offer recommendations and identify areas for future research.

This paper aims to examine the health technology use in health information seeking, communication and personal health information management, as well as in the effects they may have on his relationship with the physician and on the consumption of medical resources.

An online survey was conducted. The questionnaires were distributed via online health discussion forums using Google's survey software with a summary presentation of the study’s objective. The final selection of 362 individuals was made using social media, direct email and collaboration with community groups. The empirical validation of the causal model was conducted using the partial least square approach.

The results show that the use of e-health strengthens the quality of the patient–physician relationship and patient empowerment while increasing the consumption of medical resources.

The results of this research indicate that the internet has transformed the relationship of patients to health, to their doctors and to the health-care system. In this new context, a reconsideration of the status of the patient must be considered by health service providers.

In view of the increasing exploration and scattered literature on digital leadership, this study aims to clarify the concept, characteristics and structure of digital leadership, identify its focus research themes and further determine future research directions in this field.

A systematic literature review is adopted in this study using 53 academic documents published in peer-reviewed journals and conference proceedings, which comprehensively combs and analyzes the research achievements.

The key characteristics of digital leadership are vision motivation, digital empowerment, innovation and entrepreneurship, cross-boundary collaboration and dynamic adaptation. Digital strategic thinking, digital insight, digital change and digital talent development are the core dimensions of digital leadership. Besides, there are three main research topics: the application of digital leadership in certain contexts including school education, government governance and business management; the development of digital leadership scale within diverse contexts; and the effectiveness of digital leadership at the organizational, team and individual levels. Digital leadership has a positive role in organizational change and innovation, team effectiveness, and employee creativity and innovation behavior.

This study helps to clarify the connotation of digital leadership and its research progress, status and gaps, which contributes to the thorough knowledge system in the digital leadership area and the promising avenues for future research.

The purpose of this study is to determine if blockchain-supported carbon offset information provision and shipping options with different cost and environmental footprint implications impact consumer perceptions toward retailers and logistics service providers. Blockchain and carbon neutrality, each can be expensive to adopt and complex to manage, thus getting the “truth” on decarbonization may require additional costs for consumers.

Experimental modeling is used to address these critical and emergent issues that influence practices across a set of supply chain actors. Three hypotheses relating to the relationship between blockchain-supported carbon offset information and consumer perceptions and intentions associated with the product and supply chain actors are investigated.

The results show that consumer confidence increases when supply chain carbon offset information has greater reliability, transparency and traceability as supported by blockchain technology. The authors also find that consumers who are provided visibility into various shipping options and the product's journey carbon emissions and offset – from a blockchain-supported system – they are more willing to pay a premium for both the product and shipping options. Blockchain-supported decarbonization information disclosure in the supply chain can lead to organizational legitimacy and financial gains in return.

Understanding consumer action and sustainable consumption is critical for organizations seeking carbon neutrality. Currently, the literature on this understanding from a consumer information provision is not well understood, especially with respect to blockchain-supported information transparency, visibility and reliability. Much of the blockchain literature focuses on the upstream. This study focuses more on consumer-level and downstream supply chain blockchain implications for organizations. The study provides a practical roadmap for considering levels of blockchain information activity and consumer interaction.

This study aims to focus on the five most relevant and discursive emerging technologies in accounting (cloud computing, big data and data analytics, blockchain, artificial intelligence (AI) and robotics process automation [RPA]). It investigates the adoption and use of these technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey.

The study investigates the adoption and use of emerging technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey. This study considers the said nature and characteristics of emerging technologies and proposes a model using the factors that have been found to be significant and most commonly investigated by existing prior technology-organization-environment (TOE)-related technology adoption studies. This survey applies the TOE framework and examines the influence of significant and most commonly known factors on Canadian firms’ intention to adopt the said emerging technologies.

Study results indicate that Canadian accounting professionals’ self-assessed knowledge (about these emerging technologies) is more theoretical than operational. Cloud computing is highly used by Canadian firms, while the use of other technologies, particularly blockchain and RPA, is reportedly low. However, firms’ intention about the future adoption of these technologies seems positive. Study results reveal that only the relative advantage and top management commitment are found to be significant considerations influencing the adoption intention.

Study findings confirm some results presented in earlier studies but provide additional insights from a new perspective, that of accounting professionals in Canada. The first limitation relates to the respondents. Although accounting professionals provided valuable insights, their responses are personal views and do not necessarily represent the views of other professionals within the same firm or the official position of their accounting departments or firms. Therefore, the exclusion of diverse viewpoints from the same firm might have negatively impacted the results of this study. Second, this study sample is limited to Canada-based firms, which means that the study reflects only the situation in that country. Third, considering the research method and the limit on the number of questions the authors could ask, respondents were only asked to rate the impact of these five technologies on the accounting field and to clarify which technologies are used.

This study’s findings confirm that the organizational intention to adopt new technology is not primarily based on the characteristics of the technology. In the case of emerging technology adoption, the decision also depends upon other factors related to the internal organization. Furthermore, although this study found no support for the effect of environmental factors, it fills a gap in the literature by including the factor of vendor support, which has received little attention in prior information technology (IT)/ information system (IS) adoption research. Moreover, in contrast to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study findings may serve as a guide for researchers, practitioners, firms and other stakeholders, particularly technology providers, interested in learning about emerging technologies’ adoption and use in Canada and/or in a relevant context. Contrary to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study provides insights into the said technologies’ actual adoption and improves the awareness of firms and stakeholders to the effect of some constructs that influence the adoption of these emerging technologies in accounting.

This scoping review article aimed to systematically search the literature on the use, purpose and barriers of information and communication technology (ICT) for culturally and linguistically diverse (CALD) older adults in the host country. The review also conducted a search for literature on programs that aim to develop digital literacy skills for CALD older adults.

A scoping review approach was utilized to identify and search the available literature, and to map the key concepts. A total of 23 relevant articles were included following a systematic search across seven databases.

The review suggests that CALD older adults use ICT for various purposes, including social interaction, health management, information gathering, immigration, everyday routines and leisure. The barriers faced by these older adults in using ICT encompass fear and limited knowledge, language issues, lack of interest, limited access to technology and health concerns. The existing training programs focus on enhancing self-efficacy and confidence and promoting attitudinal changes toward ICT.

Despite the presence of empirical studies, few scoping or systematic reviews have focused on CALD older adults and technology. Research developments related to the technology use of CALD older adults and associated training programs have been fragmented and sporadic, resulting in gaps in the evidence base. This review fills such a gap to better understand the research status connected to CALD older people’s technology adoption and use.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.