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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.

The present research aims to explore the drivers of generative artificial intelligence (GEN AI)-based innovation adoption in the hospitality industry in Jordan.

To address the research gap and achieve the research work objectives, the Technology-Organization-Environment (TOE) lens and the structural equation modeling (SEM) approach were employed to analyze the sample data collected (n = 221) from the hospitality industry.

The findings indicate that relative advantage, top management support, organizational readiness, organizational culture, competitive pressures, government regulations support and vendor support significantly influence the GEN-AI-based innovation adoption, while the technological complexity is negatively associated with GEN-AI-based innovation adoption. Furthermore, the results showed there is no significant effect of cost on GEN-AI-based innovation adoption.

The paper analyses the TOE framework in a new technological setting. The paper also provides information about how GEN-AI-based innovation adoption may influence hospitality industry performance. Overall, this article provides new insights into the literature concerning AI technologies and through the TOE lens.

The digital evolution of production and logistics systems requires seamless integration of various functions. Cyber-physical systems (CPS) can streamline operations, reduce costs and optimise freight transport dynamics. Therefore, CPS adoption is essential to transform existing logistics infrastructure by connecting logistical equipment to cyberspace. This research addresses the critical issue of low CPS adoption in logistics. By analysing the barriers, the study proposes effective strategies to increase CPS integration significantly.

This study used the technology-organisation-environment (TOE) framework and identified 18 barriers to CPS adoption in freight logistics. The barriers were then analysed using the fuzzy data-driven multi-criteria decision-making (MCDM) method, i.e. fuzzy-based decision-making trial and evaluation laboratory (Fuzzy-DEMATEL).

The computational analysis of the proposed framework shows that “the complexity of CPS and lagged data-driven logistics infrastructure” (T₁) is a major technological inhibitor to CPS adoption. The “high cost of CPS technology” (O₈) and a “lack of top management support” (O₃) are the top causal inhibitors at the organisational level. “Lack of data governance and regulatory framework” (E₂) is the main environmental inhibitor.

The causal mapping of the TOE-based barriers helps policymakers and logisticians to develop strategies or follow recommended adoption strategies to improve CPS adoption in logistics.

This study is a pioneering effort to unveil the adoption barriers of CPS in the freight logistics industry and suggest strategies for fostering adoption. This research could provide valuable insights for logistics organisations to support CPS-driven logistics modernisation.

This study delves into the challenges obstructing the integration of blockchain-enabled smart contracts (BESC) in the construction industry. Its primary objective is to identify these barriers and propose a roadmap to streamline BESC adoption, thereby promoting sustainability and resilience in building engineering.

Employing a unique approach, this study combines the Technology-Organization-Environment-Social (TOE + S) framework with the IF-Delphi-HF-DEMATEL-IFISM methodology. Data is collected through surveys and expert interviews, enabling a comprehensive analysis of BESC implementation barriers.

The analysis reveals significant hindrances in the construction industry’s adoption of BESC. Key obstacles include economic and market conditions, insufficient awareness and education about blockchain technology among stakeholders, and limited digital technology integration in specific cultural and societal contexts. These findings shed light on the complexities faced by the industry in embracing blockchain solutions.

The research makes a significant contribution by combining the TOE + S framework with the IF-Delphi-HF-DEMATEL-IFISM methodology, resulting in a comprehensive roadmap to address barriers in implementing BESC in Sustainable Construction Projects. Noteworthy for its practicality, this roadmap provides valuable guidance for construction stakeholders. Its impact extends beyond the industry, influencing both academic discourse and practical applications.

The objective of this research is to identify and prioritize the critical factors that influence the adoption of blockchain technology within the banking sector.

A well-known theoretical framework, the “Technology Organization Environment (TOE),” was chosen to analyze what criteria and sub-criteria affect blockchain adoption in the banking sector after a thorough assessment of the prior literature. Following that, 3 evaluation criteria and 14 sub-criteria were selected and verified using expert opinion. A survey design was created, and data for the study has been collected from various information technology (IT) managers/officers in the banking sector. A fuzzy analytic hierarchy process (Fuzzy-AHP) was then used to meet the purpose of the research.

The study identified that the organizational dimension is the most significant criteria for blockchain adoption in the banking sector, followed by the environmental dimension. In contrast, the technological dimension is the least influential criterion. Clientele pressure, IT resources, financial resources, pressure from competitors and relative advantage are the most influential sub-criteria for blockchain adoption.

This study provides valuable insights to bank managers, blockchain and IT developers, third-party service providers and policymakers. For instance, adopting the same blockchain platform is easier for both large and small banks for banking operations by using third-party service provider. At the same time, banks should have the banks' own core team to implement the blockchain-based systems or to have control over the third-party service providers during the adoption stage.

To the best of the authors' knowledge, no empirical studies have used a holistic organizational context to understand the factors influencing the adoption of blockchain technology from traditional to blockchain-based banking systems.

The slow adoption of unmanned aerial vehicles (UAVs) in the construction industry, particularly in developing countries like Nigeria, underscores the need for a deeper understanding of the critical factors influencing their adoption. This study aims to identify these factors using the Technology-Organization-Environment (TOE) framework and address uncertainties in their prioritization through Fuzzy Synthetic Evaluation (FSE). The utility of this approach lies in its ability to provide construction organizations with actionable insights to enhance operational efficiency and competitiveness through effective UAV adoption.

A post-positivist philosophical stance was adopted, wherein quantitative data were gathered from construction professionals in Nigeria via a questionnaire survey. The collected data were analyzed using the Cronbach alpha test as a measure of internal consistency and the FSE test to synthesize critical drivers for the adoption of UAVs.

The study found that drivers related to technology and organization are the most critical drivers. This implies that variables related to technology and organization warrant a higher level of focus if UAVs are to continue gaining popularity within the construction industry. Additionally, this study identified that logistic management, construction monitoring and site surveying represent the most critical areas of UAV application within the construction industry.

The emphasis on technology and organizational drivers as critical factors suggests that construction companies should prioritize investments in technology infrastructure and cultivate an organizational culture that embraces innovation. This may involve providing training to construction professionals to enhance their technological skills and fostering a leadership culture that champions technology adoption.

This study introduces novelty by applying the TOE framework, which has received limited attention in UAV adoption studies within construction. Additionally, the use of FSE addresses uncertainties in prioritizing critical drivers, particularly relevant in developing countries facing unique technological challenges. By assigning priority to these factors, this research lays the groundwork for a more informed and strategic approach to UAV adoption.

The purpose of this paper is to present the educational computer emergency response team (EduCERT) framework, an integrated response mechanism to bolster national cybersecurity through collaborative efforts in the higher education sector. The EduCERT framework addresses this gap by enhancing cyber security and mitigating cybercrime through collaborative incident management, knowledge sharing and university awareness campaigns.

The authors propose an EduCERT framework following the design science methodology. The framework is developed based on literature and input from focus group experts. Moreover, it is grounded in the principles of the technology-organization-environment framework, organizational learning and diffusion of innovations theory.

The EduCERT has eight components: infrastructure, governance, knowledge development, awareness, incident management, evaluation and continuous improvement. The framework reinforces national cybersecurity through cooperation between universities and the National Computer Emergency Response Team. The framework has been implemented in Jordan to generate a cybersecurity foundation for higher education. Evaluating the EduCERT framework’s influence on national cybersecurity highlights the importance of adopting comprehensive cyber-security policies and controls. The framework application shows its relevance, effectiveness, adaptability and alignment with best practices.

Despite the impact of applying the framework in the Jordanian context, it is essential to acknowledge that the proposed EduCERT framework’s practical implementation may encounter challenges specific to diverse international educational environment sectors. However, framework customization for global applicability could address varied educational institutions in other countries.

Furthermore, the proposed EduCERT framework is designed with universal applicability that extends beyond the specific country’s context. The principles and components presented in the framework can serve as valuable design advice for establishing collaborative and resilient cybersecurity frameworks in educational settings worldwide. Therefore, the research enhances the proposed framework’s practical utility and positions it as an invaluable contribution to the broader discourse on global cybersecurity in academia.

This paper enhances national cybersecurity in the higher education sector, addressing the need for a more integrated response mechanism. The EduCERT framework demonstrates its effectiveness, adaptability and alignment with best practices, offering valuable guidance for global educational institutions.

The purpose of this study is to investigate the factors facilitating and influencing the adoption of DevOps practices specifically tailored to mobile software development, with a focus on understanding the influence of mobile-specific requirements on DevOps integration.

The study employs a qualitative methodology, including a literature review, exploratory case research and partial quantitative assessments through DORA metrics and survey applications. This approach, guided by the Technology-Organization-Environment (TOE) framework, prioritizes in-depth insights into the adoption of DevOps practices and explores strategies for integrating DevOps in mobile software development.

The research identifies several key themes specific to Mobile DevOps adoption, including tool integration issues, testing complexities, deployment challenges and security concerns. These findings underscore the necessity for tailored DevOps solutions that can effectively address the unique demands of mobile software development. The study also proposes actionable strategies to overcome these challenges, thereby enhancing the efficiency, quality and security of mobile applications.

The insights gained from this study provide valuable guidance for practitioners in the mobile software development sector. By understanding and addressing the specific challenges of Mobile DevOps, organizations can improve their DevOps practices and achieve better outcomes in terms of project delivery speed, quality and security. For example, implementing robust testing strategies, investing in compatible tools and developing well-defined rollback procedures can significantly enhance Mobile DevOps effectiveness. Furthermore, incorporating continuous security measures and improving cross-functional collaboration can lead to more secure and efficient mobile application deployments.

This study offers valuable starting points for researching Mobile DevOps in real-world settings, based on insights from practical DevOps implementations in a single-case organization. Organizations can use this information to compare their own DevOps approaches with those of the studied organization, and can facilitate self-assessment and improvement.

This study contributes to the limited literature on Mobile DevOps adoption and proposing actionable strategies. By incorporating the TOE framework, it provides a comprehensive guide that enhances understanding and management of DevOps practices throughout the mobile application development lifecycle and offers significant value to practitioners and researchers alike.

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 study aims to provide a series of drivers that prompt the blockchain technology (BT) adoption decisions in circular supply chain finance (SCF) and also assesses their degrees of influence and interrelationships, which leads to the construction of a theoretical model depicting the influence mechanism of BT adoption decisions in circular SCF.

This study mainly uses the technology-organization-environment (TOE) framework, which focuses on the aspects based on the nature of innovation, intra-organizational characteristics and extra environmental consideration, to identify the drivers of blockchain adoption in circular SCF context, while the significance and causality of the drivers are explained using interpreting structural models (ISMs) and the decision-making trial and evaluation laboratory (DEMATEL) method.

The findings of this study indicate that government policy and technological comparative advantage are the underlying reasons for BT adoption decisions, management commitment and financial expectations are the critical drivers of BT adoption decisions while other factors are the receivers of the mechanism.

This study provides theoretical references and empirical insights that influence the technology adoption decisions of both BT and circular SCF by practitioners.

The theoretical research contributes significantly to current research and knowledge in both BT and circular SCF fields, especially by extending the existing TOE model by combining relevant enablers from technological, organizational and external environmental aspects with the financial performance objectives of circular SCF services, which refer to the optimization of the financial resources flows and financing efficiency.