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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.

The present study aims to understand small retailers' current use of various low-cost technologies and the factors responsible for small retailers' adoption. Furthermore, these factors of adoption were mapped back to beliefs within the theory of planned behaviour (TPB), and an attempt was made to understand if some of the beliefs dominated over the others and their implications.

The study takes a qualitative approach comprising in-depth semi-structured interviews and direct observation. The qualitative data were analysed through a thematic analysis to identify technology adoption factors.

Amongst the various technologies (mobile apps), payment and procurement apps were the most widely used. The authors identified eight factors influencing technology adoption: the top being customer demand for payment apps and convenience and cost-saving for procurement apps. The study also highlights the role of the dominant beliefs in technology adoption, which managers could use to improve adoption rates.

The current study is a cross-sectional study and the sample was predominantly of grocery retailers, limiting the generalisability of the results.

Small retailers face stiff competition from organised retail and e-commerce platforms which threatens small retailers' existence. Small retailers' survival is vital as many people depend on the small retail sector for livelihood. Increased use of technology seems the only way for them to stay competitive and increase profitability. The study's outcome could help increase technology adoption amongst small retailers and increase small retailers' competitiveness.

Despite the widespread presence of small retailers in emerging economies, few studies have examined technology adoption amongst them. This study is also the first to use the TPB theory in the small retailer technology adoption context.

With the popularity of mobile devices and new technologies, such as NFC, mobile payment, which is taking the place of credit cards and cash as the chief payment method, is attracting more and more attention. Thus, this paper aims to investigate the main determinants of mobile payment use intention and proposes a model of mobile payment adoption, integrating mindfulness as a major factor.

Data for the study were collected through an online survey of a representative sample of 414 users in the United States and 380 in Spain. Structural equation modelling (SEM) was used to verify the validity of the variables and the relationships among them.

The results showed that mindfulness, perceived ease of use, perceived usefulness, subjective norms and attitude have significant influence on mobile payment use intention.

The present study is based on samples from only the United States and Spain, which limits generalization of the results. The notion of mindfulness is new in mobile payment adoption research, so future studies should analyze in more detail and in depth its effect on these adoption processes.

This is the first study to incorporate mindfulness into a mobile payment adoption process. Incorporating mindfulness complements traditional variables to show how users address the adoption process (e.g. novelty seeking, engagement, anxiety, attention paid).

This study investigates the use of gamification in promoting the silver generation's adoption of mobile payment technology through the gamified cultural practice of gifting red packets. It considers the effectiveness of using gamification in a cultural context to promote technology acceptance among older adults. This crossover between digital technology and cultural traditions brings unique gaming elements to the adoption of technology.

Drawing upon technology acceptance Model (TAM) and prospect theory, a research model is evaluated using structural equation modeling. Data were collected via survey from elderly consumers who are current users of WeChat but are yet to use its mobile payment functions.

The results reveal the perceived effectiveness of gamification is determined by the perceived enjoyment of the game and contributes to users' attitude development, directly and through its perceived usefulness. Perceived risks were identified as a barrier to converting positive attitude into adoption intention.

The findings contribute to the conceptualization and understanding of the effectiveness of gamification in technology adoption, specifically among the silver generation.

In contrast with previous gamification studies on gamified experience, this study introduces a new conceptualization of the perceived effectiveness of gamification and its measurement. This study validates game engagement as being effective in encouraging seniors to adopt a technology. In an era of an aging population where digitization is a norm, improving the digital literacy and digital inclusion of elders by encouraging them to adopt technology is essential to developing a more accessible and inclusive social environment.

The aim of this research is to investigate the factors influencing the adoption of digital payments by the semi-rural women in India.

The study extended the factors of unified theory of acceptance and use of technology UTAUT-2, with perceived credibility and self-determination theory to understand the use behaviour of the rural Indian women. The study checked the mediating role of some constructs besides testing the direct relationship. The study was conducted in the rural parts of the adjoining areas of Delhi, where the women from different states, education and financial background live. The research model was empirically tested on 568 respondents using structural equation modelling (SEM) technique.

The research model was able to explain 72.6% variance in the user behaviour variable. Effort expectancy, habit, facilitating conditions as well as perceived competence emerged out to be significant determinants of use behaviour. Besides these direct relationships, two constructs, habit as well as facilitating conditions were found to partially mediate the relationship between behavioural intention and behaviour.

This study provides some very critical clues for the companies providing digital payment services, by highlighting the significant factors explaining the technology adoption by semi-rural women. The companies must devise suitable marketing strategies to inculcate trust in mind of perspective customers towards their companies as well as the service provided by them. The role of simple digital platform, that is easy to learn and use, is also an important element in determining the technology adoption.

Powered by artificial intelligence, voice assistants (VAs), such as Alexa, Siri and Cortona, are at early-stage adoption rates in service contexts. Customers express hesitance in using the technology. Furthermore, the effect of a relevant variable (VA empathy) as a determinant of VAs is not widely researched. This study aims to extend the unified theory of acceptance and use of technology (UTAUT) and social response theory (SRT) to propose and test a conceptual model of the role of customer perceptions of VA empathy and risk on VA adoption and usage intensity.

In this study, data were collected from 387 VA users in the USA using a survey administered through Amazon MTurk. Data cleaning retained a final n = 318 for structural equation modeling analysis.

Findings show that perceived VA empathy enhances customers’ attitude toward VA and drives adoption, thereby increasing VA usage intensity. Perceived risk is a moderator; users with high perceptions of VA empathy have greater VA adoption rates when they have high (vs low) risk perceptions of using VA.

This research is one of the first known studies to provide empirical evidence of the role of customer perceptions of VA empathy and risk on VA adoption in service delivery. It goes beyond VA adoption research to provide empirical evidence of the impact of VA adoption on actual usage intensity. By extending the UTAUT and SRT, this research adds to the theoretical foundation for research on VA adoption, offering practical insights for firms regarding empathetic VA design to enhance customer service delivery.

The purpose of this paper is to highlight the factors that aid e-training adoption in the Nigerian civil service.

This paper is based on a review of past literature from databases, reports, newspapers, magazines, etc. The literature recognised the role of perceived cost, computer self-efficacy, availability of resources and perceived support in e-training adoption. Using technology acceptance model (TAM), this paper explained the importance of these variables in e-training adoption in developing country context.

The authors found that the combined role of perceived cost, computer self-efficacy, technological infrastructure, Internet facilities, power supply, organisational support, technical support and government support is critical for e-training adoption in developing countries, particularly in Nigeria. Thus, the authors proposed the combination of these variables which would encourage future research on the use of TAM in technology adoption.

This paper gives an elaboration of the role of computer self-efficacy, perceived cost, availability of resources and perceived support with TAM as base of the framework. This provides researchers the opportunity to test the proposed framework empirically and further suggest other variables that can aid e-training adoption in the context of developing country.

The result of this paper can serve as a guide to managers and policymakers to have a better understanding of the requirements for e-training adoption, especially in developing countries. This will go a long way towards designing good policies that could maximise e-training results.

This paper adds to the existing literature on e-training and TAM with the suggestion of proposed variables.

Many organizations still struggle with sales force technology implementation because of low user adoption rates. The ubiquity of mobile computing devices, such as smartphones and tablets, and the proliferation of mobile customer relationship management (mCRM) applications, may lead to increased CRM adoption and higher returns on CRM technology investments. The purpose of this study is to attempt to extend the current literature by developing a model of mCRM antecedents and outcomes by incorporating the idiosyncratic mCRM characteristics that have not yet been examined in the sales technology literature.

This research utilizes the technology acceptance model and the technology-to-performance chain as the foundation of a conceptual model of the drivers and outcomes of mCRM adoption.

This conceptual study provides several contributions to both the sales technology literature and to practitioners within sales organizations. The proposed conceptual model outlines the benefits of providing mCRM capabilities to sales professionals. These benefits include increased productivity, sales activity and collaboration among both internal stakeholders (management and peers) and external stakeholders (prospects and customers).

Despite the increased use of mobile applications in sales, research on this particular form of technology is limited, and sales researchers have yet to examine mCRM or its relationship to sales performance. Therefore, the purpose of this research is to forward a conceptual model that allows researchers to explore the drivers of mCRM use and how mCRM influences individual and organizational-level outcomes.