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This study aims to empirically examine accounting information system (AIS) success at the organizational level during COVID-19 era.

Based on the information system success model, this paper developed its model and proposed a total of nine hypotheses. This paper gathered the required data via a questionnaire from Yemeni small and medium enterprises (SMEs) owners and managers. To test the proposed research model paths, SmartPLS software, which is known as partial least squares structural equation modeling, was used.

The results showed that the quality dimensions (information quality and system quality) positively affected the use of AIS and satisfaction; user satisfaction positively affected the use of AIS. Management support positively affected the AIS users' usage and satisfaction. Finally, the use dimensions (user satisfaction and usage) positively impacted the net benefits in terms of gaining a competitive advantage, productivity enhancement and saving time and cost. In all, this research has succeeded in providing support for DeLone and McLean's IS success model at the organizational level during the COVID-19 era.

AIS is becoming increasingly important for SMEs in low-income countries like Yemen, particularly in the present pandemic conditions (COVID-19 era). By using AIS, users can access the enterprise's data and conduct transactions without being limited by distance. Indeed, AIS proved its ability in enhancing the net benefits at the organizational level in the COVID-19 era in terms of gaining a competitive advantage, productivity enhancement and saving time and cost. However, AIS can only be considered useful to the enterprise if it is effective/successful.

This study is one of the first to have assessed the impact of AIS success at the organizational level in the era of COVID-19 pandemic, the context of Yemeni SMEs.

This study aims to propose a new model by incorporating information system success model (ISSM) into technology acceptance model (TAM) with an “attitude toward using” as the connection variable. The new model is then adopted to analyse and investigate empirical data and develop relevant factors, which affect the personal usage behaviour and net benefits for National Central Library in Taiwan to enhance digital library services. The research results can benefit future establishment and design of library information system or improvement of website service procedures.

This study selected National Central Library Taiwan Digital Meta-Library as the research theme, and used stratified convenience sampling to perform interviews in various colleges and universities in the southern Taiwan. A total of 264 valid questionnaires were returned, and this study used structural equation modelling (SEM) to perform analyses.

The results reveal that attitude toward using is significantly and positively affected by perceived usefulness, perceived ease of use and user satisfaction. However, service quality of information system and personal net benefits do not have a significant and positive effect on attitude toward using, while they have an indirect and significant effect on attitude toward using through user satisfaction. Based on the results above, “user satisfaction” is the critical factor affecting the attitude toward using. Therefore, to strengthen users’ positive attitude toward using, the factor of user satisfaction is a key for enhancing digital library service.

This study constructed the “New Technology Information Assessment Model” as the reference for improving practical assessment. Moreover, this study also proposed the suggestions concerning digital library information services.

Food safety is an important means for controlling food‐borne diseases. While there are various procedures for food safety, HACCP‐based procedure has been considered as an efficient method for food‐safety. In Australia the introduction of HACCP‐based food‐safety measures has been recommended in particular for meat and meat products to replace the traditional organoleptic meat inspection procedure. Aims to estimate the costs and benefits.

Employing tools of social cost benefit analysis, this paper estimates the worth of the HACCP‐based food‐safety program. The analysis was carried out assuming five alternative scenarios with 3, 5, and 7 per cent interest rates.

The results of this study show that the HACCP‐based food‐safety programs are expected to generate net benefit to the society if the effectiveness ranged between 20 and 90 per cent. However, at the 10 per cent level of effectiveness, net benefit turns into net social loss.

Provides details of the costs and benefits of the HACCP‐based food‐safety programs in Australia.

E-learning has become an increasingly prevalent learning approach in higher educational institutions due to the fast growth of internet technologies in India. This paper aims to mainly focus on evaluating the effectiveness of the e-learning experience from students’ perceptive.

“Survey” method has been used to collect the data with the help of a structured questionnaire from the students who have registered on COURSERA (www.coursera.org/) website for e-learning. The questionnaire consisted of two sections e-learning system and e-learning effectiveness. E-learning system included items related to system quality, information quality and service quality. E-learning effectiveness dimension included user satisfaction and net benefits. The items in this section were measured on a five-point Likert scale ranging from strongly disagrees to strongly agree. The data collected have been analyzed using the SPSS version 17.0 and AMOS version 21.0.

Results show that system quality and service quality contribute more in e-learning system compared to information quality. Students perception may be that information available on the website may not be very useful as it’s a one-way mode of communication. The researcher also found that the three dimensions (system quality, service quality and information quality) of e-learning system contributes to user satisfaction and net benefits. Students are satisfied with e-learning websites and intent to continue to use it in future as well. They also found it beneficial as it helps them in career growth and making them employable.

This paper proposed a second-order model of e-learning system and a second-order model e-learning effectiveness. E-learning system has been defined by three first-order constructs: a system quality, service quality and information quality. E-learning effectiveness has been defined by two first-order constructs: a user satisfaction and net benefits. The predictability of the proposed model is high to explain the impact of e-learning system on e-learning effectiveness.

The purpose of this paper is to identify the success factors of open‐source software in the enterprise level. It expands the application of the information systems (IS) success model in the literature to enterprise information systems (EIS). The paper presents a simplified open‐source EIS success model by removing several constructs in the existing open‐source software models.

To test the research model, a survey questionnaire was developed based on previous studies dealing with IS success models and adapting them to the open‐source EIS context. The research instrument contained 30 items that represent seven constructs in the research model. Data were collected from 250 open‐source enterprise software end‐users. Due to its confirmatory nature, this study applied the structural equation model.

The results of the study indicate that only community service quality has a positive direct effect on open‐source EIS use, while information quality, EIS quality, and user satisfaction do not. Open‐source EIS quality has a direct positive effect on user satisfaction, which in turn has a positive effect on individual net benefits, which also positively affects organizational net benefits.

This study focused on the open‐source EIS users' perspective. Future studies could expand the scope by covering a broader open‐source EIS aspect such as motivation of its use, development processes, social dynamics in the development group, diffusion process, and the like. A longitudinal study could provide a more concrete trend of open‐source EIS use by organizations. The small sample size of this study is also a limitation.

The present research provides a practical evidence of relationships in the open‐source EIS application model. The developers in on‐line open‐source communities need to take the success factors identified in this study into account when developing open‐source EIS.

There is a paucity of empirical studies in open‐source EIS applications. The paper expends the traditional IS success model to the open‐source EIS context by collecting and analyzing data from 150 real‐world open‐source EIS users.

This study views Net-Zero as a dynamic capability for decarbonising supply chains (SCs). This study aims to investigate the relationship between three information processing-related capabilities (supply chain visibility [SCV], supply chain integration [SCI] and big data analytics [BDA]) as its antecedents and SC performance as its competitive advantage outcome.

The authors conceptualise a research model grounded in the literature based on dynamic capabilities and information processing views. The study uses a structural equation modelling technique to test the hypotheses’ relationship using the survey data from 311 industrial enterprises.

The results show that SCI and BDA positively and directly influence the Net-Zero capability (NZC). No significant direct impact is found between SCV and NZC. BDA fully mediates SCV and partially mediates SCI in their relationship with NZC. The results also confirm that NZC positively impacts SC performance (SCP).

This study contributes to operations management and SC literature by extending the knowledge about Net-Zero SCs through an empirical investigation. In particular, the study suggests BDA is essential to enhance NZC as SCV alone does not significantly contribute. The study also documents the benefit of NZC on SCP, which can encourage more volunteer actions in the industry.

The purpose of the paper is to clarify the relationship between stakeholder interests and the ownership of a company, and to specify the distinctions between three types of maximization: shareholder‐, stakeholder‐owner‐ and total stakeholder maximization.

This conceptual paper first analyzes how company‐related rents are connected to different stakeholder groups. These rents are defined as the monetary and non‐monetary returns from stakeholder involvement in a company, in excess of what stakeholders could achieve from their best alternatives. The paper distinguishes between general stakeholder benefits and the additional owner benefits a stakeholder secures by having controlling ownership. The stakeholder having the highest net benefits (benefits minus costs), and thus paying the highest price for ownership, will be the controlling owner. The controlling stakeholder‐owners' benefits are those which are maximized by the company. This leads to the second part of the paper, which analyzes different types of maximization.

The general type of maximization that companies pursue is stakeholder‐owner maximization. Maximization of shareholder value is a special case of stakeholder‐owner maximization. Only under quite restrictive assumptions is shareholder maximization larger or equal to stakeholder‐owner maximization. Total stakeholder maximization is calculated on the sum of the returns to all stakeholders including shareholders. Because of problems of measurement and practical application, total stakeholder maximization is difficult or impossible to achieve. Firms generally approximate to total stakeholder maximization by implementing stakeholder‐owner maximization under constraints defined by other stakeholder interests. With stronger regulation, pressure from different stakeholder groups, and more emphasis on corporate social responsibility, the decision area where the company can simultaneously maximize stakeholder‐owners' returns and stakeholder interests will be increased.

This paper breaks new ground by linking controlling ownership and stakeholder interests/rents. This is used to give precise definitions on three types of maximization: shareholder‐, stakeholder‐owner, and total stakeholder maximization.

Climate finance is regularly not only seen as a tool to efficiently combat global warming but also to solve development problems in the recipient countries and to support the attainment of sustainable development goals. Thereby, conflicts between distributive and allocative objectives arise, which threaten the overall performance of such transfer schemes. Given the severity of the climate change problem, this study aims to raise concerns about whether the world can afford climate transfer schemes that do not focus on prevention of (and adaptation to) climate change but might be considered as a vehicle of rent-seeking by many agents.

Future designs of international transfer schemes within the framework of the Paris Agreement are to be based on experience gained from existing mechanisms. Therefore, the authors examine different existing schemes using a graphical technique first proposed by David Pearce and describe the conflicts between allocative and distributional goals that arise.

In line with the famous Tinbergen rule, the authors argue that other sustainability problems and issues of global fairness should not be primarily addressed by climate finance but should be mainly tackled by other means.

As there is still ongoing, intense discussion about how the international transfer schemes addressed in Article 6 of the Paris Agreement should be designed, the research will help to sort some of the key arguments.

There are prominent international documents (like the Paris Agreement and the UN 2030 Agenda for Sustainable Development) seeking to address different goals simultaneously. While synergies between policies is desirable, there are major challenges for policy coordination. Addressing several different goals using fewer policy instruments, for example, will not succeed as the Tinbergen Rule points out.

The integration of co-benefits in the analysis allows for taking into account the social effects of climate policy. As the authors argue, climate finance approaches could become overstrained if policymakers would consider them as tools to also solve local sustainability problems.

In this paper, the authors will not only examine what can be learnt from the clean development mechanism (CDM) for future schemes under Article 6 of the Paris Agreement but also observe the experiences gained from a non-CDM scheme. So the authors pay attention to the Trust Fund of the Global Environment Facility (GEF) which was established with global benefit orientation, i.e. – unlike the CDM – it was not regarded as an additional goal to support local sustainable development. Yet, despite its disregard of local co-benefits, the authors think that it is of particular importance to include the GEF in the analysis, as some important lessons can be learnt from it.

The objective of this paper is to present a case study of an organisation in pursuit of becoming a 100 per cent e‐corporation.

This exploratory research case study documents the deployment of two e‐supply chain initiatives undertaken by the organisation, highlighting the benefits of these initiatives to the organisation.

The findings of this study suggest that, while benefits can be realised from creating an e‐supply chain, an organisation needs to ensure a common understanding and definition of what it is striving to achieve in undertaking an e‐supply chain initiative in an effort to become a 100 per cent e‐corporation.

A limitation of this study relates to the fact that Intel's suppliers were not interviewed as part of this research, although available supplier‐related documentation was analysed.

Intel is identified as being quite a distance from achieving its ultimate goal of becoming a “100 per cent e‐corporation”. This paper highlights the fact that a shared understanding throughout the entire organisation of what a “100 per cent e‐corporation” means is a key requirement for any organisation undertaking such an initiative.

The principal contribution of this paper is the fact that it refers to a previously unused term – “100 per cent e‐corporation”. The exact meaning of this term has many interpretations within the case studied in this paper, and indeed this will also be true in all organisations pursuing such an e‐supply chain strategy.

An experimental study was conducted in a sample of America’s most successful entrepreneurs and one of comparable large company managers to examine three research questions: Why do some individuals choose riskier ventures than do others? Do managers and successful entrepreneurs perceive new venture risk and potential differently? What accounts for differences, if any, in their decision‐making behavior? The findings are equally interesting for the effects we found and did not find. We found that differences in risk propensity and in situational factors like the market competencies brought to a particular venture influence risky new venture decision‐making; that perceptions of new venture risk and potential differ between managers and successful entrepreneurs, though in a direction opposite to that we hypothesized; and that individual differences, rather than group‐level differences, are primarily responsible for the degree of risk taken by managers and successful entrepreneurs. Taken together, our results call for further research at the marketing/entrepreneurship interface and research into differences between managers and entrepreneurs, using samples of highly successful entrepreneurs and comparable managers in established firms.