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Adaptation to the requirements of digital economy is especially difficult for older workers, which is a challenge for today’s organizations due to workforce shrinking and ageing. Therefore, the purpose of this paper is to investigate how it is possible to develop older employees’ potential in technology use in the business environment.

The authors examined how employees at various age perceive barriers during enterprise system (ES) adoption and use. This exploratory study is based on grounded theory and draws from the opinions of 187 Polish ES practitioners.

With age, emphasis on employees’ perception of mandatory ICT implementation projects is shifting from technology to people-related considerations. For older employees, job security and workload appear the most critical issues in such projects. Age-diverse collaboration appears necessary to address the problems posed by technology-related and demographic changes.

The findings imply that incorporating multiple stakeholder perspectives and age-related considerations into research on ICT adoption appears essential.

ICT adoption in the business environment can be successfully supported by age-balanced team building, cooperation between younger and older employees, and age-adjusted change management initiatives.

Supporting older employees during the implementation of mandatory business software should embrace reducing their negative attitudes to ICT-induced change by minimizing their perception of job insecurity.

Unlike many prior studies, the current research places age in the central role and discusses not only how it is possible to support older employees, but also how to leverage their potential in the process of ICT adoption and use in a mandatory setting.

The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

To determine whether to entrust the European Union (EU) to create a new nonfinancial reporting framework or endorse the extant reporting framework developed by the Global Reporting Initiative (GRI), this study aims to explore whether the mandatory implementation of the EU Directive positively impacted the GRI-based environmental disclosure.

The authors compared the pre- and post-EU Directive environmental disclosure of 16 Italian environmentally sensitive companies. The authors used an extended coding scheme and developed a unique scoring system to compare the quantitative and qualitative changes in environmental disclosure.

The analysis showed that the quantity of environmental disclosure increased after the mandatory EU Directive adoption. The most significant change was observed regarding the disclosure topics explicitly required by the Italian legislature. Additionally, disclosure of soft information continued to prevail over that of hard information in the post-Directive period. While the Directive boosted the level of adherence to GRI standards, Italian companies disclosed information that could be easily mimicked (soft) instead of objective measures that could be verified (hard). In light of this evidence, the endorsement of extant GRI standards could be a valuable option for enhancing the comparability and transparency of environmental disclosure.

This study used an original extended coding system and proposed related environmental disclosure indexes that allow monitoring changes in environmental disclosure over time. To the authors’ best knowledge, this study is one of the few that justifies the significant impact of regulation (here the EU Directive) on the increase in environmental disclosure and that uses hard and soft information typology to examine the quality of environmental disclosure.

The purpose of this paper is to analyse how local governments implement non‐mandatory performance measures (PM), the types of PM employed, the degree of their usefulness in decision making and/or accountability, and their outcomes.

The information was collected through a questionnaire sent to the expert managers in charge of developing PM for Spanish local governments with more than 50,000 inhabitants. In addition, data sources were triangulated through an analysis of the performance indicators published in the notes to the local governments' financial statements and in their web sites.

The implementation of PM in Spain follows a top‐down approach in which each local government can choose whether to implement PM, how to implement them, and what information to disclose. Implementation features a high degree of involvement on the part of managers and little involvement on the part of medium‐ and street‐level staff. PM are used primarily for budgetary and strategic management planning and long‐term decision making.

The paper will be useful to academics and practitioners to enable better understanding of the problems associated with introducing and using non‐financial, non‐mandatory PM. The Spanish case is similar to that of most continental European countries, in the leeway their local governments have in implementing their own PM systems.

The paper sheds light on the application of an interesting aspect of public sector management accounting and contributes to the literature by analyzing the application of a non‐mandatory PM system in a non‐Anglo‐American context.

The objective of this study aims at reviewing a synthesis of the economic impact of the implementation of International Financial Reporting Standards (IFRS) in an attempt to provide directions for future research. There are significant evidences of adopting a high-quality set of harmonised accounting standards (i.e. IFRS) fosters trade and foreign direct investment (FDI), financial transparency, and comparability and reduces information asymmetries. From the extensive structured review of literature using the Scopus database tool, the study reviewed 108 articles, and in particular, the topic-related 41 articles were analysed. Seven journals contribute to 39% of the articles (The Accounting Review; European Accounting Review; International Journal of Accounting; Journal of Accounting Research; Revista Espanola de Financiacion y Contabilidad; Asian Review of Accounting; and International Journal of Economics and Management). However, most of the cited journals were Journal of Accounting Research, The Accounting Review, European Accounting Review, and International Journal of Accounting (Armstrong, Barth, Jagolinzer, & Riedl, 2010; Brüggemann, Hitz, & Sellhorn, 2013; Christensen, Lee, & Walker, 2007; Daske, Hail, Leuz, & Verdi, 2008, 2013). Most of the studies did not use any theory, and most of the articles utilised quantitative approach. The study calls for future research on the theoretical impactions on the economic impact of IFRS implementation in a country-specific study, cross-country study, and global study. Future studies should also focus on the policymaking agenda for the local and international standard setters.

This study proposes targeted modernization of the Department of Defense (DoD's) Joint Forces Ammunition Logistics information system by implementing the optimized innovative information technology open architecture design and integrating Radio Frequency Identification Device data technologies and real-time optimization and control mechanisms as the critical technology components of the solution. The innovative information technology, which pursues the focused logistics, will be deployed in 36 months at the estimated cost of $568 million in constant dollars. We estimate that the Systems, Applications, Products (SAP)-based enterprise integration solution that the Army currently pursues will cost another $1.5 billion through the year 2014; however, it is unlikely to deliver the intended technical capabilities.

The purpose of this paper is to examine the influence of espoused national cultural values of individuals on user acceptance of enterprise resource planning (ERP) systems. Such an influence is mediated by perceived user resistance, involvement and satisfaction with ERP. Education level, organisational size and ERP user level, on the other hand, are considered as moderating factors.

Survey instruments were constructed for relevant variables with items mostly sourced from the literature. In total, 230 ERP users from various organisations in Saudi Arabia participated in the survey. The data were analysed using SPSS and AMOS statistical packages to test the hypotheses.

The structural equation model did not show evidence for power distance and individualism influencing perceived user resistance and involvement with ERP, whereas uncertainty avoidance has a significant influence over perceived user involvement and user resistance with ERP. Perceived user involvement positively influences perceived user satisfaction with ERP, and education level moderates the influence. Perceived user satisfaction with ERP positively impacts on user acceptance of ERP; however, moderator variables did not show significant influence on this relationship. Finally, perceived user resistance negatively influences user acceptance of ERP, and the influence varies across education level of the ERP users.

The results may only generalise to Saudi Arabia and other countries with a similar culture. The sample was identified as users of ERP without taking into account users of individual modules of ERP software.

Findings of this paper contribute to the existing knowledge of ERP studies from cultural and social perspectives; such a contribution is to broaden the scope of IS research about the implementation and behavioural adoption and acceptance of ERP in middle eastern countries. It will also assist ERP implementers in deciding what cultural factors to consider in preparing an ERP implementation strategy in such countries.

Prior studies that analysed individual variations in the national cultural values were conducted in the context of general IT acceptance. The authors, instead, study them in an ERP implementation context; this is important because, unlike general IT acceptance, ERP implementations have an all-encompassing mandatory nature and has the potential to change organisational culture. Furthermore, prior studies on ERP usage in Saudi Arabia are mostly qualitative case studies with associated limitations on generalisability. This quantitative study, on the contrary, addresses the influence of individual’s espoused national cultural values on ERP acceptance.

Drawing on institutional theory analytical perspectives of theorisation and translation, this study aims to explore the institutionalisation of eXtensible Business Reporting Language (XBRL) in Indonesia from a regulatory and filer perspective.

The Indonesian capital market offers a unique case of the integration of XBRL regulatory reporting between multiple regulators and a transfer from capital market regulation to state-level regulation. This study uses semi-structured interviews with key actors employed with Indonesian XBRL-regulatory bodies and listed companies (filers).

External pressures, monitoring issues and tensions in the implementation process were instrumental in the theorisation and translation of XBRL in Indonesia. Specifically, the findings show that choices made with respect to XBRL regulation and implementation created tensions between XBRL reporting fulfilling a monitoring purpose and serving stakeholders’ interests. The findings also indicate that the Indonesian approach to XBRL regulation and implementation had distinct characteristics compared to XBRL implementation in other jurisdictions.

This study emphasises the necessity for robust regulatory support and strict enforcement to navigate the complexities and tensions arising from a multi-regulatory approach. Additionally, it stresses the importance of firms’ readiness and expertise in XBRL as more sophisticated implementation strategies are considered.

Using the analytical lens of theorisation and translation, the study provides a deeper understanding of how a globally diffused accounting technology was institutionalised and legitimised in a developing country. Specifically, this study explains why a conversion approach to XBRL implementation was favoured and how XBRL implementation and reporting were managed and coordinated between different Indonesian regulators.

Find out how the employees’ performance on the implementation of the hotel reservation information system. Therefore, this paper aims to examine the effect of the task-technology fit (TTF) on the use of information systems, as well as its effect on user performance and satisfaction.

This research type is explanatory research. In explanatory research, the aim is to provide an explanation related to the causal relationship between variables and hypothesis testing. The unit of analysis adopted in this study is the individual of the front office employees who use the star hotel reservation information system in South Kalimantan Province (the population is 239, and the taken are 150 samples, based on the number of indicators multiplied 5).

The higher the TTF, the higher the level of using information systems. The higher the use level of information systems, the higher the information systems user performance and vice versa in which the higher the user’s performance, the more increase the use of information systems. On the other hand, this study found that the use of information systems and user performance has no significant effect on user satisfaction.

The novelty in this study is shown in the influence between performance variables on the usage and the usage variables on the users’ performance. This study examines the importance of reciprocal usage and user performance relationships based on previous research studies that examine the relationship and that information technology (IT) usage will affect user performance. In addition, the users’ performance will affect the users’ behavior in using IT.