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Article
Publication date: 29 May 2020

Niharika Dayyala, Syed Kashif Raza Zaidi and Kallol Bagchi

This study aims to examine the diffusion pattern of International Financial Reporting Standards (IFRS) into the countries and identifies the channels of diffusion.

Abstract

Purpose

This study aims to examine the diffusion pattern of International Financial Reporting Standards (IFRS) into the countries and identifies the channels of diffusion.

Design/methodology/approach

Data includes 98 countries that made a public commitment to IFRS adoption from 2000 to 2016. Adoptee countries are categorized based on Rogers’ adopter categorizations to understand country characteristics. Innovation diffusion models such as internal influence, external influence and bass diffusion that explain diffusion patterns are applied to the cumulative adoption of IFRS. Coefficients of internal and external diffusion are obtained using the models to explain the mode of diffusion pattern of IFRS. Further tests are done to identify the best model that explains IFRS diffusion.

Findings

Findings show that IFRS diffusion is a result of external influence through vertical communication from a centralized body (IASB) and internal influence due to imitation and interpersonal communication between countries. Imitation effect among the countries has a stronger effect on the IFRS adoption compared to the communication obtained from IASB.

Practical implications

Findings obtained can help standards-setting bodies, organizations and countries to understand the potential future of adopters and non-adopters. It facilitates the standard-setting bodies to manage IFRS diffusion by implementing measures to spread the word on the benefits of IFRS.

Originality/value

The study generates value by modeling a successive increase in the number of IFRS adoptee countries using empirical methods and identifies the reasons for the diffusion life cycle of IFRS.

Details

International Journal of Accounting & Information Management, vol. 28 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 22 September 2021

Joris Corthouts, Géraldine Zeimers, Kobe Helsen, Camille Demeulemeester, Thomas Könecke, Thierry Zintz and Jeroen Scheerder

Being innovative is important for non-profit sport organizations in order to meet the ever-changing and increasing societal needs. Understanding why and to what extent…

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Abstract

Purpose

Being innovative is important for non-profit sport organizations in order to meet the ever-changing and increasing societal needs. Understanding why and to what extent organizational innovativeness differs between non-profit sport organizations is, therefore, important to assess and increase their chances of survival. The purpose of this study is to compare the structural characteristics and attitudes of innovation attributes between three groups of sport federations (SFs).

Design/methodology/approach

An online self-assessment survey was sent to all recognized regional Belgian SFs (N = 156). Simultaneously, an observational desk research (i.e. media analysis) was carried out. Results from both data collection methods were combined to develop a composite organizational innovativeness-index, based on which the federations were then clustered in three distinct adopter groups.

Findings

Comparative statistics show that structural background characteristics generally are poor indicators for adopter categorization. In contrast, the attitudes about compatibility (i.e. the consistency of innovations with existing values) and complexity (i.e. the extent to which innovations are difficult to apprehend) seem the most important distinctive determinants for the different groups of SFs.

Originality/value

The study's contribution is twofold. First, it offers a methodological contribution with the development of an index, which enables the categorization of non-profit sport organizations according to their organizational innovativeness; thus, it provides a critical counter-argument to the importance of organizational structural background characteristics from previous studies. Second, the study's results may support non-profit sport organizations in improving their innovativeness, for instance by improving the perception of compatibility with innovation or by guiding policymakers in creating a more supportive environment for these organizations to do so.

Details

International Journal of Sports Marketing and Sponsorship, vol. 23 no. 5
Type: Research Article
ISSN: 1464-6668

Keywords

Article
Publication date: 1 June 2015

Even Fallan

This paper aims to explore whether internal context – decision-makers’ perception of characteristics of the information content – might predict the variation in adoption rates of…

1030

Abstract

Purpose

This paper aims to explore whether internal context – decision-makers’ perception of characteristics of the information content – might predict the variation in adoption rates of different types of content, and whether innovation adoption theory might represent important factors of this decision-making process Corporate management decides what types of environmental information content to disclose/adopt.

Design/methodology/approach

Actual adoption rates of 13 information content categories are computed using content analysis of annual reports for 62 listed companies. Each content category is seen as an innovation the company decides to adopt or not. Interviews with management in several companies illustrate the decision process of disclosure, and help predict adoption rates. Predicted and actual adoption rates are compared.

Findings

Adoption rates vary considerably among the 13 types of content. The absolute level of adoption rates is affected by company size and environmental risk. However, those content categories that have either relatively high or low adoption rates are consistent among the subsamples, regardless of these corporate characteristics. This consistent variation in adoption rates seems to be predicted well by innovation adoption theory and its focus on the five attributes of the information itself: compatibility, trialability, complexity, observability and relative advantage.

Research limitations/implications

The theoretical framework allows for different or changing internal and general contexts, and should be applicable to other settings, even though the particular predictions for adoption rates in this paper may not be applied as such.

Originality/value

The level of analysis is changed from company level, which dominates previous research, to information content (individual content categories). Perceived attributes of the information content itself and innovation adoption theory are used for the first time to explain reason for the reporting practice, and are considered fruitful tools to predict consistent variations in adoption rates among different types of content. This approach provides new insight into the driving forces of supply of disclosure.

Details

Journal of Accounting & Organizational Change, vol. 11 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Abstract

Details

Beyond the Digital Divide: Contextualizing the Information Society
Type: Book
ISBN: 978-1-78756-548-7

Article
Publication date: 17 August 2012

Hyunjoo Im and Young Ha

Mobile coupons are a new form of marketing that is expected to grow in the near future. The purpose of this paper is to understand mobile coupon adoptions among US consumers. The…

1640

Abstract

Purpose

Mobile coupons are a new form of marketing that is expected to grow in the near future. The purpose of this paper is to understand mobile coupon adoptions among US consumers. The study identifies adopter categories based on personal innovativeness and further investigates the characteristics that distinguish identified adopter categories.

Design/methodology/approach

Based on innovation diffusion theory and technology acceptance model, consumers are clustered to adopter categories. The distinctiveness of adopter categories in terms of perceived usefulness, perceived ease of use, attitude, behavioral intention, and actual use of mobile coupons were investigated. Determinants of adoption decision were compared among adopter categories. A cluster analysis, Kruskal‐Wallis tests, and regression analyses were performed.

Findings

An online survey of 611 US consumers confirmed the viability of consumer adopter categories. Perceived usefulness, attitudes and behavioral intentions were significantly different across adopter categories while perceived ease of use was not. Adopter categories have different antecedents that determine mobile coupon adoption.

Research limitations/implications

The current study contributes to the literature of diffusion of innovation and consumer segmentation by identifying four consumer adopter groups with PIIT (Personal Innovativeness in the domain of Information Technology).

Practical implications

The study presented a snapshot of mobile coupon usage in the USA. By distinguishing the adopter categories and their characteristics, the study provides important practical implications for mobile marketers to tailor mobile marketing strategies to different adopter categories.

Originality/value

The current study fill the gap in the literature by investigating the current status of mobile coupon adoption in the USA, identifying adopter categories, and comparing the behaviors, beliefs, and attitudes related to mobile coupon adoption across the adopter categories.

Article
Publication date: 13 November 2009

Aija Tapaninen, Marko Seppänen and Saku Mäkinen

The purpose of this paper is to investigate the criteria influencing the adoption of innovation in the empirical context of renewable residential energy solutions, particularly…

1110

Abstract

Purpose

The purpose of this paper is to investigate the criteria influencing the adoption of innovation in the empirical context of renewable residential energy solutions, particularly the wood pellet heating system.

Design/methodology/approach

The study carried out an extensive literature review on Rogers’ characteristics of innovation theory and then complemented it with a content analysis on empirically perceived characteristics of wood pellet heating systems.

Findings

The literature review shows that most of the previous studies employ the characteristics of innovation but do not confirm the usability of the Rogers framework as a whole. In addition, our empirical results demonstrate that relative advantage is the predominant characteristic in the adoption of residential energy systems.

Research limitations/implications

The limitations of the literature review and the biases of empirical findings are discussed. For instance, there are limitations that the study is based on single country data and its theoretical approach relies on only one theory, Rogers’ characteristics of innovation.

Practical implications

In order to achieve sustainable strategic advantage, firms providing renewable energy solutions should attempt to communicate clearly the relative advantages instead of attempting to, for instance, offer an opportunity for trialling such green energy systems.

Originality/value

The paper highlights the use of characteristics of innovation and further empirically examines the perceived characteristics of an innovation considering green investments in residential heating systems. Owing to the exploratory nature of the study, the results provide a gateway to a number of possible avenues for future research.

Details

Journal of Systems and Information Technology, vol. 11 no. 4
Type: Research Article
ISSN: 1328-7265

Keywords

Article
Publication date: 2 March 2010

Vanita Ahuja, Jay Yang and Ravi Shankar

Building project management requires real time flow of information between all the project team members or the supply chain members. In the present scenario, when project…

2831

Abstract

Purpose

Building project management requires real time flow of information between all the project team members or the supply chain members. In the present scenario, when project participants are geographically separated, adoption of Information Communication Technology (ICT) enables such effective communication. But strategic adoption of ICT requires that all the supply chain members follow the accepted methods of communication or the communication protocols. The majority of the construction organizations are small and medium enterprises (SMEs). This research, therefore, proposes to focus on developing IT‐enhanced communication protocols for building project management by SMEs.

Design/methodology/approach

The research adopts a sequential mixed methods approach, where data collection and analysis are conducted in both the quantitative and qualitative phases of research.

Findings

The protocols are proposed as a “Strategic Model for Enhancing ICT Diffusion in Building Projects”. The framework for the model is discussed at three levels of study, i.e industry, organization, and people.

Practical implications

While the research was conducted in an Indian context, the research outcome is envisaged to be widely applicable in other countries with due considerations.

Originality/value

The developed framework has implications for national level bodies and academic institutions, organizations, people or project managers and is applicable at the international level after due considerations.

Details

Engineering, Construction and Architectural Management, vol. 17 no. 2
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 1 August 2008

Boaz Bernstein and Prakash J. Singh

The purpose of this paper is to examine the social and behavioral actions, activities and practices in order to group them together to create behavior‐based profiles that…

2635

Abstract

Purpose

The purpose of this paper is to examine the social and behavioral actions, activities and practices in order to group them together to create behavior‐based profiles that characterize the various stages of the innovation generation processes within organizations.

Design/methodology/approach

Qualitative data were collected from nine Australian companies from the biotechnology sector. Using the grounded theory approach to data analysis, labels from Rogers' adopter categorization model were used to broadly identify and classify typical actions, activities, practices and behaviors exhibited within organizations that can be described as being “innovator”, “early adopter”, “early majority”, “late majority” or “laggard” types. Further, Moore's metaphor of “chasm” was applied to explore the nature of difficulties that organizations face in converting innovative ideas into commercially successful products and services.

Findings

The use of the labels from the categories of the adopter categorization model enabled suitable behavior‐based profiles to be developed.

Originality/value

The use of the adopter categorization model provides a fuller and richer insight into the innovation generation process. The model can also be used to assess more holistically the viability of innovations as they progress from inception to commercialization.

Details

European Journal of Innovation Management, vol. 11 no. 3
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 10 July 2009

Wai Mun Lim

While there is a plethora of literature examining the antecedents affecting technology adoption decision, there have been limited investigations into the various stages of…

2413

Abstract

Purpose

While there is a plethora of literature examining the antecedents affecting technology adoption decision, there have been limited investigations into the various stages of technologies adoption by hoteliers. This paper aims to examine two established theoretical paradigms jointly, facilitating an understanding of not only the antecedents affecting technology adoption but also the hoteliers' intensity of technology adoption.

Design/methodology/approach

The development of Davis's Technology Acceptance Model (TAM) will be explored, from its adaptation of the Theory of Reasoned Action (TRA) to the Theory of Planned Behaviour (TPB). Following which, Roger's Diffusion of Innovation will be discussed and whether the concepts should jointly be explored so as to provide a more comprehensive elucidation of hoteliers' internet technologies adoption decisions.

Findings

The literature has corroborated that the TAM is effective in evaluating the concept of the user's perception of technology use by including the construct of internet applications' usefulness regardless of innovation intensity. Owing to the perpetual proliferation of internet technologies, the investigation of hoteliers' propensity to adopt internet technologies could be enhanced with the inclusion of the various levels of internet applications that are adopted. Rogers' diffusion of innovation paradigm helps to address this problem.

Practical implications

The concepts discussed here could help practitioners to become more aware of the factors that drive their internet technologies adoption. Academics could advance the paper's discussion of internet technologies adoption to other sectors of the tourism and hospitality industry.

Originality/value

The paper provides insight into the use of broader theories in understanding tourism and hospitality management phenomena. It is expected that academics would develop the discussed concepts further in order to create a wider awareness of how the industry responds to internet technologies at various stages.

Details

International Journal of Contemporary Hospitality Management, vol. 21 no. 5
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 1 December 2005

W.C. May So, T.N. Danny Wong and Domenic Sculli

To investigate web‐shopping behaviour in Hong Kong: identification of the general attitude towards web‐shopping; relationships between past web‐shopping experience, attitude…

15561

Abstract

Purpose

To investigate web‐shopping behaviour in Hong Kong: identification of the general attitude towards web‐shopping; relationships between past web‐shopping experience, attitude towards web‐shopping, adoption decisions, search behaviour and web‐shopping intentions; and influences of promotional offers and product categories on web‐shopping intentions.

Design/methodology/approach

Relevant hypotheses were constructed and a web‐based questionnaire survey was than conducted using technically educated subjects. The proposed hypotheses were statistically tested and principal components analysis and structural equations were used to produce a structural model.

Findings

Web‐shopping intentions are directly affected by web‐search behaviour and web‐shopping adoption decisions, and are indirectly affected by web‐shopping attitudes, past web‐shopping experiences and past experience with the web. Web‐search behaviour was a stronger factor than adoption decision in terms of influencing web‐shopping intentions. The presence of promotional offers had a positive effect on web‐shopping intentions, and web‐shopping intentions were different for different product categories.

Research limitations/implications

The sample employed was composed of technically educated undergraduates and graduates and thus limiting generalizations to a higher levels.

Practical implications

Experienced internet users and experienced web‐shoppers are more likely to be potential future web‐shoppers. Those who have a general dislike for shopping and who tend to buy in a great haste when the purchase becomes absolutely necessary may eventually be another group to become web‐shoppers.

Originality/value

The primary value of this paper lies in extending the understanding of Hong Kong web‐shopper behaviour, and in developing an empirical model that can partly explain the processes leading to web‐shopping intentions.

Details

Industrial Management & Data Systems, vol. 105 no. 9
Type: Research Article
ISSN: 0263-5577

Keywords

1 – 10 of 924