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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.

This study aims to examine the key antecedents influencing the private firm’s intention to adopt big data analytics (BDA) in developing economies. To do so, the study follows the sequential explanatory approach.

To test the hypothesized model that draws on the technology–organization–environment (TOE) framework paired with the diffusion of innovation (DOI) theory, a purposive sampling technique was applied to gather data from 156 IT and management domain experts from the private firms that intend to adopt BDA and operate in Pakistan’s service industry, including telecommunication, information technology, agriculture, and e-commerce. The data were analysed using the partial least squares structural equations modelling (PLS-SEM) technique and complemented with qualitative analysis of 10 semi-structured interviews in NVIVO 12 based on grounded theory.

The empirical findings revealed that the two constructs – perceived benefits and top management support – are the powerful drivers of a firm’s intention to adopt BDA in the private sector, whereas IT infrastructure, data quality, technological complexity and financial readiness, along with the moderators, BDA adoption of competitors and government policy and regulation, do not significantly influence the intention. In addition, the qualitative analysis validates and further complements the SEM findings.

Unlike the previous studies on technology adoption, this study proposed a unique research model with contextualized indicators to measure the constructs relevant to private firms, based on the TOE framework and DOI theory, to investigate the causal relationship between drivers and intention. Furthermore, the findings of PLS-SEM were complemented by qualitative analysis to validate the causation. The findings of this study have both theoretical and practical implications.

This study examines the vital factors that influence digital marketing adoption among small travel agencies (brick-and-mortar) and the impact of digital marketing adoption on organizational performance modeled as a formative-formative HOC.

This empirical study builds on diffusion of innovation (DOI) theory and technology-organization-environment (TOE) framework to identify the factors of digital marketing adoption by small travel agencies. Data were collected from 226 small travel agents in India using purposive and snowball sampling. Partial least square-structural equation modelling (PLS-SEM) is used to analyze the reflectively and formatively measured constructs.

The findings reveal significant constructs of digital marketing adoption by small travel agencies. The study also establishes the positive impact of digital marketing adoption on organizational performance. Trust partially mediates the impact of technological factors (relative advantage, security concerns) and organizational factor (knowledge) on digital marketing adoption.

The study provides methodological contribution to the literature by applying confirmatory composite analysis (CCA) approach in PLS-SEM. The study contributes to the literature by integrating DOI theory and TOE framework. The study enriches the literature on trust as it recognizes the crucial role of trust as a mediating construct.

The study provides useful implications to marketing practitioners of small travel agencies. The study shows strong predictive capacity and can be generalized throughout diverse samples.

The study adds value to the literature as it explores the digital marketing adoption among the under researched small travel agencies by integrating DOI-TOE theory. The study uniquely proposes and validates organizational performance as a formative-formative higher-order construct.

The purpose of this study is to test the antecedent factors that directly influence accounting information systems (AIS) usage, which, in turn, affects net benefits of AIS usage, drawing upon the technology acceptance model (TAM) in the context of Jordan.

To test the suggested research model, an online questionnaire was employed to collect data from 213 owners in Jordanian small and medium-sized enterprises (SMEs). The data were analyzed utilizing bootstrapped procedure by the partial least Squares-structural equation modeling (PLS-SEM).

Out of ten postulated hypotheses, eight were accepted. Mainly, the empirical outcomes confirm the suggested hypotheses that the perceived usefulness (PUS) of AIS is positively and significantly impacted by perceived convenience (PCN) and perceived ease of use (PEU). Besides, the outcomes confirm that AIS usage is significantly influenced by PUS, PEU and perceived compatibility (PCM). Finally, the net benefits of AIS are positively influenced by AIS usage and information technology (IT) knowledge, whereby it was revealed that IT knowledge has a direct and indirect effect.

This study addresses a vital research gap in the literature by suggesting a comprehensive research model that can help garner enhanced usage of an AIS to obtain a better achievement among Jordanian SMEs performance.

Drawing upon a systematic literature review in new technology, innovation transfer and diffusion theories, and from interviews with technology leaders in digital transformation programs in the US Oil & Gas (O&G) industry, the authors explore the relationships among O&G industry dynamics, organization's absorptive capacity and resource commitment for new digital technology adoption-implementation process.

The authors employed the empirical survey method to gather the data (a sample size of 172) in the US O&G industry and used structural equation modeling (SEM) to test the measurement model for validity and reliability and the conceptual model for hypothesized structural relationships.

The results provide support for the study’s causal model of adoption and implementation with positive and direct relationships between the initiation and trial stages, between the trial stages and the evaluation of effective outcomes and between the effective outcomes and the effective implementation stages of digital technologies. The results also reveal partial mediating relationships of industry dynamics, absorptive capacity and resource commitment between respective stages.

Based on the current study's findings, managers are recommended to pay attention to the evolving industry dynamics during the initiation stage of new digital technology adoption, to utilize the organization's knowledge-based absorptive capacity during digital technology trial and selection stages and to support the digital technology implementation project when the adoption decision of a particular digital technology has been made.

The empirical research contributes literature on digital technology adoption and implementation by identifying and demonstrating the importance of industry dynamics, absorptive capacity and resource commitment factors as mediating variables at various stages of the adoption-implementation process and empirically validating a process-based causal model of digital technology adoption and a successful implementation project that has been missing in the current body of literature on digital transformation.

This paper aims to identify and provide a theoretical explanation for the barriers that hinder the adoption of emerging technologies in the architecture, engineering and construction industry, irrespective of the company’s size, specialization or geographical location. In addition, the paper proposes potential areas for future research in this domain.

A list of barriers hindering the adoption of emerging technologies was identified and clarified using a systematic literature review of various scientific sources.

Twenty-five barriers were recognized and explained and some suggestions for future research studies were provided.

The barriers related to a specific country or region or to a specific technology were excluded.

By providing a deeper comprehension of the barriers hindering the adoption of emerging technologies, this review is expected to encourage their adoption in the industry. Furthermore, it could prove valuable in devising effective strategies for the successful implementation of these technologies.

Successful adoption of building information modelling (BIM) by early adopters is crucial for its effective diffusion. The purpose of this study is to develop a framework of understanding that supports contextualized understanding of BIM adoption decisions in a BIM infant industry. The framework bridges the gap in current knowledge in terms of the absence of such a framework, which has hindered the structured understanding of the BIM decision of an adopter, curtailing the appropriate strategizing of their BIM adoption.

The study focuses on a BIM infant industry, where early adopters begin using BIM, allowing insights into this crucial initial stage of adoption. Identifying affordances as a versatile concept that could effectively represent not only what an adopter perceives and expects from BIM implementation, but also, what the adopter, in fact, can achieve from it, an affordance-led framework of understanding (AFU) was developed to comprehensively capture varying dynamics of BIM decision process. The study took a qualitative retroductive approach to theory with semi-structured interviews to gather necessary data from a sample of BIM adopters purposively selected to maximize the breadth and depth of data.

The study concludes by identifying and defining pertinent affordances as a new concept and a compulsory state for BIM adoption. Findings further demonstrate that existing theories can be linked to the AFU to strategically direct the affordances dynamics towards the pertinent state.

The AFU enables a deeper contextualizable view of innovation adoption that was absent in existing innovation studies. It significantly enhances the precision of strategizing BIM adoption compared to previous approaches, enabling adopters to plan and implement BIM in a manner that aligns well with their expectations and specific conditions.

An important global issue is the harm that businesses are posing to the environment. However, the impact of small and medium enterprises’ (SMEs) operations on the environment often goes unnoticed, and their willingness to adopt green innovations is limited. Therefore, this study aims to examine the factors influencing the adoption of green innovation among SMEs in Indonesia.

The research used a survey to investigate SMEs operating in the pineapple-based food sector, which is a leading commodity in Riau Province, Sumatera, Indonesia. Specifically, the research focused on the districts of Kampar, Siak and Dumai, with data collecting taking place from April to August 2022. SMEs were selected purposively based on a minimum operational tenure of 10 years. A total of 225 respondents met the selection criteria and participated in this study. The research data were collected through a questionnaire. To analyse the data, the study used structured equation modelling with partial least squares.

There are three categories of factors influencing SMEs to adopt green innovations: technological, environmental and organizational. Of these factors, organizational factors emerge as the primary determinant of green innovation adoption among SMEs in the country.

The generalizability of the findings in this study is limited due to the specific focus on food sector SMEs in Riau Province. To obtain more generalized results, it is recommended that future research be conducted on SMEs across different sectors in other cities and countries.

This study provides a deeper understanding of the specific dimensions of organizational factors that play a crucial role in driving green innovation adoption, especially within the context of SMEs in the food sector in Indonesia.

Exoskeletons are moving into industries with the potential to reduce muscle strains and prevent occupational injuries. Although exoskeletons have been designed and tested in laboratory settings, rare empirical studies of their application in construction have been reported. Therefore, the purpose of this study is on in a real-life setting testing the applicability of adopting exoskeletons in the construction industry.

A feasibility study of exoskeletons in construction is conducted by testing a passive exoskeleton, designed for shoulder support. Five bricklayers tested in a two-month period the exoskeleton, each wearing it for a three-day period while carrying out normal work activities. Test data in terms of interviews were collected and analyzed using qualitative content analysis.

The application of exoskeletons in construction revealed several limitations, where the two primary ones are the exoskeleton is not designed while considering the tasks of a bricklayer causing several challenges and the exoskeleton only supports a single upward motion while limiting other movements and even counteracted when a downward movement was necessary.

The identified challenges could easily have been revealed by coupling the design and testing of exoskeletons to actual application. Thus, the design approach needs to be reversed. Instead of designing an exoskeleton to support a specific body part or motion and then identifying where it is applicable, it should target specific industries and focus on the actual work and movements and the necessary support. As part of the change, the design metrics should be reevaluated to reflect the work to support.

A novel facet of the construction industry's (CI) digital transformation relates to the rise of smart contracts, and the contribution of blockchain technology in this domain appears to be nascent but rapidly gaining traction. Although the benefits of digitalisation for technologically less enthusiastic CI are irrefutable, the adoption of smart contracts has been found to be low pertaining to industry professionals' behavioural factors stimulated by technological perception. The challenge undertook by this study, therefore, is to develop a knowledge framework for blockchain-enabled smart contract adoption in the CI.

From a methodological perspective, this study employed a qualitative approach that involved semi-structured interviews with ten (10) highly experienced CI practitioners involved in digital innovations for data collection. Directed content analysis was performed using NVivo 12 software, which enabled the creation of preliminary open codes. Subsequently, these open codes were grouped into similar categories to develop axial codes. Finally, the study presented final themes along with their corresponding descriptions.

Notably, research findings expanded the current body of knowledge on perceived attributes and their measurement items to determine the perception of innovation adoption in CI, where a total of nine (9) perceived attributes were associated with thirty-two (32) measurement items.

The measurement items were seen as having an extensive impact on the CI professionals' decision to adopt blockchain-enabled smart contracts. With ensuing implications, this study represents one of the first to present a knowledge framework exclusively customised for blockchain-enabled smart contracts, laying the groundwork for effective technological adoption by CI professionals.