Search results
1 – 10 of 118Wajde Baiod and Mostaq M. Hussain
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Practical implications
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.
Social implications
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.
Originality/value
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.
Details
Keywords
Mutairu Oyewale Akintunde and Halimah Odunayo Amuda
This study aimed to predict and understand the academic libraries' probability of successful adoption of blockchain within the lens of integrated technology acceptance model (TAM…
Abstract
Purpose
This study aimed to predict and understand the academic libraries' probability of successful adoption of blockchain within the lens of integrated technology acceptance model (TAM) and technology organization and environment theory (TOE) framework.
Design/methodology/approach
A mixed approach was employed to gather data from librarians (292) and system analysts (46) totaling 338 respondents. The total enumeration sampling technique was considered. Qualitative data were analyzed thematically, while quantitative data were analyzed using structural equation model (SEM).
Findings
Perceived usefulness and policy are the important factors that influence academic libraries' blockchain adoption intentions. Unlimited access to both print and electronic resources, security of users' information and easy collaboration between users and library staff were found to be the benefits of blockchain application to academic libraries' operations. Major challenges to the adoption of blockchain in academic libraries include the cost of infrastructure related to blockchain applications, privacy issues and a lack of understanding of blockchain technology among librarians.
Research limitations/implications
Future studies would need to include more relevant items to the observed variables of the independent variables that were found insignificant in this study.
Practical implications
The findings of this study will create a roadmap for government and polytechnic management on the factors that could strengthen the adoption of blockchain in the libraries.
Social implications
The outcome of this study came at a crucial moment when the majority of academic libraries in developing nations like Nigeria were skeptical about the deployment of blockchain technology in their libraries.
Originality/value
The study identified new factors that influence blockchain adoption intention.
Details
Keywords
Erfan Shakibaei Bonakdeh, Amrik Sohal, Koorosh Rajabkhah, Daniel Prajogo, Angela Melder, Dinh Quy Nguyen, Gordon Bingham and Erica Tong
Adoption of Clinical Decision Support Systems (CDSS) is a crucial step towards the digital transition of the healthcare sector. This review aims to determine and synthesise the…
Abstract
Purpose
Adoption of Clinical Decision Support Systems (CDSS) is a crucial step towards the digital transition of the healthcare sector. This review aims to determine and synthesise the influential factors in CDSS adoption in inpatient healthcare settings in order to grasp an understanding of the phenomenon and identify future research gaps.
Design/methodology/approach
A systematic literature search of five databases (Medline, EMBASE, PsycINFO, Web of Science and Scopus) was conducted between January 2010 and June 2023. The search strategy was a combination of the following keywords and their synonyms: clinical decision support, hospital or secondary care and influential factors. The quality of studies was evaluated against a 40-point rating scale.
Findings
Thirteen papers were systematically reviewed and synthesised and deductively classified into three main constructs of the Technology–Organisation–Environment theory. Scarcity of papers investigating CDSS adoption and its challenges, especially in developing countries, was evident.
Practical implications
This study offers a summative account of challenges in the CDSS procurement process. Strategies to help adopters proactively address the challenges are: (1) Hospital leaders need a clear digital strategy aligned with stakeholders' consensus; (2) Developing modular IT solutions and conducting situational analysis to achieve IT goals; and (3) Government policies, accreditation standards and procurement guidelines play a crucial role in navigating the complex CDSS market.
Originality/value
To the best of the authors’ knowledge, this is the first review to address the adoption and procurement of CDSS. Previous literature only addressed challenges and facilitators within the implementation and post-implementation stages. This study focuses on the firm-level adoption phase of CDSS technology with a theory refining lens.
Details
Keywords
Ankita Sharma and Swati Sharma
This paper aims to present a review of small and medium-sized enterprise (SME) literature on the adoption of technology for marketing with the objective the knowledge trajectory…
Abstract
Purpose
This paper aims to present a review of small and medium-sized enterprise (SME) literature on the adoption of technology for marketing with the objective the knowledge trajectory from SMEs to tourism SMEs (TSMEs) and presents a research agenda for the adoption of digital marketing among TSMEs.
Design/methodology/approach
The quantitative literature review method is adopted to analyze 50 articles published in high-ranking journals from 2011–2021. The selected papers were reviewed to quantitatively present the popular theoretical frameworks, constructs and research methods used for the adoption of digital marketing among SMEs and to present a future research agenda in the context of TSMEs.
Findings
The findings present a review of theoretical approaches, research design, methods, and models used by researchers, and identify new directions for future research in the context of the adoption of digital marketing among TSMEs. The paper presents a theoretical critique of the technology adoption theories and builds on diffusion of innovation theory, technology–organization–environment (TOE), and institutional theory to propose an expanded model to study digital marketing adoption among TSMEs.
Research limitations/implications
The article presents a significant advancement in the theoretical understanding of the adoption of digital marketing by offering the application of the TOE framework with moderating role of mimetic and normative pressures. Thus, the study contributes to the scarce research on institutional theory in the context of services (tourism) and offers an alternative and holistic perception to study digital marketing. The research model serves as an organizing tool for future researchers and practitioners to probe and further augment knowledge development in tourism and TSMEs.
Originality/value
Negligible published work on TSMEs makes this study valuable and the proposed model gives strategic information in the given context.
Details
Keywords
Joshua Nterful, Ibrahim Osman Adam, Muftawu Dzang Alhassan, Abdallah Abdul-Salam and Abubakar Gbambegu Umar
This paper aims to identify the critical success factors in improving information security in Ghanaian firms.
Abstract
Purpose
This paper aims to identify the critical success factors in improving information security in Ghanaian firms.
Design/methodology/approach
Through an exploratory study of both public and private Ghanaian organizations. The study relied on a research model based on the technology–organization–environment (TOE) framework and a survey instrument to collect data from 525 employees. The data was analyzed using partial least squares-structural equation modeling (PLS-SEM).
Findings
The findings confirm the role of the technological, organizational and environmental contexts as significant determinants in the implementation of information security in Ghanaian organizations. Results from PLS-SEM analysis demonstrated a positive correlation between the technology component of information security initiative, organization’s internal efforts toward its acceptance and a successful implementation of information security in Ghanaian firms. Top management support and fund allocation among others will result in positive information security initiatives and positive attitudes toward securing the organization’s information assets.
Research limitations/implications
The authors discussed the implications of the authors’ findings for research, practice and policy.
Social implications
The results of this study will be useful for both governmental and non-governmental organizations in terms of best practices for increasing information security. Results from this study will aid organizations in developing countries to better understand their information security needs and identify the necessary procedures to address them.
Originality/value
This study contributes to filling the knowledge gap in organizational information security research and the TOE framework. Despite the TOE framework being one of the most influential theories in contemporary research of information system domains in an organizational context, there is not enough research linking the domains of information security and the TOE model.
Details
Keywords
Chun Tung Thomas Kiu and Jin Hooi Chan
This study aims to investigate the factors influencing the adoption of data analytics in performance management. By examining the role of organizational and environmental…
Abstract
Purpose
This study aims to investigate the factors influencing the adoption of data analytics in performance management. By examining the role of organizational and environmental contexts, this study contributes to the existing literature by proposing a novel and detailed technology-organization-environment (TOE) model for the complex interplay between firm characteristics and the adoption of data analytics. The results offer valuable insights and practical implications for organizations seeking to leverage data analytics for effective performance management.
Design/methodology/approach
The research draws upon a data set encompassing over 21,869 companies operating across all European Union member states. A multilevel logistic regression model was developed to evaluate the influence of organizational and environmental factors on the likelihood of adopting performance analytics in organizations.
Findings
The findings indicate that the lack of awareness of the benefits of data analytics and its practical application to address specific business challenges is a significant barrier to its adoption. Organizational contexts, such as variable-pay systems, employee training, hierarchical structures and frequency of monetary rewards, also influence the adoption of data analytics.
Research limitations/implications
The study informs managers about the strategic role of data analytics capabilities in performance management for improved business intelligence and driving data culture.
Practical implications
The study helps managers understand the strategic role of data analytics capabilities in performance management, leading to improved business intelligence and fostering a data-driven culture in five key areas: structural alignment, strategic decision-making, resource allocation, performance improvement and change management.
Originality/value
The study advances the TOE theory, making it a more detailed and complete framework, particularly applicable to the adoption of performance analytics. It identifies the main factors of adoption that play a crucial role in this process.
Details
Keywords
Yi Zhong, Zhiqian Chen, Jinglei Ye and Na Zhang
This study aims to investigate the critical success factors of digital transformation in the construction industry and identify whether the respondents' profiles influence their…
Abstract
Purpose
This study aims to investigate the critical success factors of digital transformation in the construction industry and identify whether the respondents' profiles influence their perceptions of critical success factors for digital transformation.
Design/methodology/approach
To achieve the objectives, a literature review was first conducted based on technology-organization-environment (TOE) framework. Then a questionnaire survey was carried out. A total of 86 people were surveyed in this study, mainly from the construction industry. At the level of data processing, SPSS was used for analysis. Among the main tests used were the Shapiro–Wilk test, reliability analysis, mean rank analysis, Kruskal–Wallis test and Mann–Whitney U test.
Findings
The study identified 15 critical success factors of digital transformation and found the three most important factors of digital transformation. Furthermore, respondents with different years of experience, enterprises with different sizes and different years made no difference in the perception of factors. Respondents' different occupations and types of enterprises created a bias in the perception of factors for digital transformation.
Research limitations/implications
Firstly, the small sample size of the questionnaire limits the reference value of data analysis for certain groups. In addition, this study focuses broadly on construction enterprises without specifically examining different types of enterprises, thus lacking depth in its findings.
Practical implications
This study establishes a connection between TOE theory and the construction industry through an extensive literature review, identifying relevant factors and providing a reference for future research.
Originality/value
The study's results would enrich the research on digital transformation in the construction industry and provide a reference for the digital transformation of construction enterprises.
Details
Keywords
Justus Mwemezi and Herman Mandari
The main purpose of this paper is to examine the adoption of big data analytics (BDA) in the Tanzania banking industry by investigating the influence of technological…
Abstract
Purpose
The main purpose of this paper is to examine the adoption of big data analytics (BDA) in the Tanzania banking industry by investigating the influence of technological, environmental and organizational (TOE) factors while exploring the moderating role of perceived risk (PR).
Design/methodology/approach
The study employed a qualitative research design, and the research instrument was developed using per-defined measurement items adopted from prior studies; the items were slightly adjusted to fit the current context. The questionnaires were distributed to top and middle managers in selected banks in Tanzania using the snowball sampling technique. Out of 360 received responses, 302 were considered complete and valid for data analysis. The study employed partial least squares structural equation modeling (PLS-SEM) to examine the developed conceptual framework.
Findings
Top management support and financial resources emerged as influential organizational factors, as did competition intensity for the environmental factors. Notably, bank size and perceived trends showed no significant impacts on BDA adoption. The study's novelty lies in revealing PR as a moderating factor, weakening the link between technological readiness, perceived usefulness and the intent to adopt BDA.
Originality/value
This study extends literature by extending the TOE model, through examining the moderating roles of PR on technological factors. Furthermore, the study provides useful managerial support for the adoption of BDA in banking in emerging economies.
Details
Keywords
This study aims to investigate the factors influencing the adoption intention of artificial intelligence (AI) by micro, small and medium enterprises (MSMEs) in Jordan.
Abstract
Purpose
This study aims to investigate the factors influencing the adoption intention of artificial intelligence (AI) by micro, small and medium enterprises (MSMEs) in Jordan.
Design/methodology/approach
The study adopts the technology–organization–environment (TOE) model. It examines the moderating effects of innovation culture, employee digital skill level and market competition on the relationships between the independent and dependent variables. A survey was utilized to collect data from 537 MSME owners or managers in Jordan and employed partial least squares structural equation modeling to test the hypotheses.
Findings
The results of the study support seven out of eight hypotheses. Business innovativeness, management support, perceived benefits and technological infrastructure have positive and significant effects on AI adoption intention, while perceived costs have no significant effect. However, the innovation culture, employee digital skill level and market competition were found to moderate the relationships between some of the independent variables and dependent variables.
Practical implications
The study provides valuable insights and recommendations for MSME owners, managers, employees, policymakers, educators and researchers interested in promoting and facilitating AI adoption by MSMEs in Jordan.
Originality/value
The current attempt extends the TOE framework by adding significant constructs representing the three contexts. Moreover, it is one of the few studies that analyzed the factors influencing the adoption intention of AI by MSMEs in Jordan, which are significant to the Jordanian economy and represent 99.5% of enterprises.
Details
Keywords
Jianlan Zhong, Han Cheng and Fu Jia
Despite its crucial role in ensuring food safety, traceability remains underutilized by small and medium-sized enterprises (SMEs), a vital component of China’s agricultural supply…
Abstract
Purpose
Despite its crucial role in ensuring food safety, traceability remains underutilized by small and medium-sized enterprises (SMEs), a vital component of China’s agricultural supply chain, thereby compromising the integrity of the supply chain traceability system. Therefore, this study sets out to explore the factors influencing SMEs’ adoption of traceability systems and the impact of these factors on SMEs’ intent to adopt such systems. Furthermore, the study presents a model to deepen understanding of system adoption in SMEs and provides a simulation demonstrating the evolutionary trajectory of adoption behavior.
Design/methodology/approach
This study considers the pivotal aspects of system adoption in SMEs, aiming to identify the influential factors through a grounded theory-based case study. Concurrently, it seeks to develop a mathematical model for SMEs’ adoption patterns and simulate the evolution of SMEs’ adoption behaviors using the Q-learning algorithm.
Findings
The adoption of traceability among SMEs is significantly influenced by factors such as system attributes, SMEs’ capability endowment, environmental factors and policy support and control. However, aspects of the SMEs’ capability endowment, specifically their learning rate and decay rate, have minimal impact on the adoption process. Furthermore, group pressure can expedite the attainment of an equilibrium state, wherein all SMEs adopt the system.
Originality/value
This study fills the existing knowledge gap about the adoption of traceability by SMEs in China’s agricultural supply chain. This study represents the pioneer study that identifies the factors influencing SMEs’ adoption and examines the effects of these factors on their traceability adoption, employing a multi-methodological approach that incorporates grounded theory, mathematical modeling and the Q-learning algorithm.
Details