Search results

This study aims to investigate contextual factors affecting the deployment of strategy-driven manufacturing accounting techniques (SMAT), as well as the impact of SMAT usage on organisational competitiveness. Seven major SMAT were investigated, namely, benchmarking, integrated performance measurement, environmental management accounting, strategic costing, strategic pricing, strategic investment and life cycle costing.

By using multi-informant strategy, structured questionnaire was used to gather survey data from 129 senior accounting, finance and production personnel of publicly quoted manufacturing companies in Nigeria. Data was analysed using structural equation modelling and propensity score matching.

Result shows that the usage rate of the SMAT is generally moderate. Market orientation and deliberate strategy formulation are notable determinants of SMAT usage. The inability of competition intensity and perceived environmental uncertainty to notably affect SMAT usage suggests that external environmental pressure to use SMAT is weak.

Although the impact of SMAT usage on organisational competitiveness is positive and statistically significant, it is conceivable that the impact of SMAT could have been more assuming SMAT recorded extensive usage. Thus, the lack of competitiveness of manufacturing companies in Nigeria may not be unconnected to the superficial usage of SMAT.

The study contributes to knowledge in three ways. First, it extends studies on the contingency theory that contextual factors influence the adoption of management accounting innovations. Second, it exposes the contextual factors affecting the adoption of SMAT in a developing country. Third, it provides evidence on the value relevance of management accounting innovation in enhancing organisational competitiveness.

This study aims to investigate the usage behaviour associated with adopting the extensible business reporting language-based Malaysia business reporting system (MBRS). An extended technology acceptance model (TAM) was used, which was tested and examined using both the TAM and the diffusion of innovation theory (DIT).

The empirical results were obtained from 267 members of the Malaysian Institute of Accountants, who are responsible for preparing and filing company reports with the Companies Commission of Malaysia.

The findings show that user intention has a significant impact on MBRS usage behaviour. Perceived usefulness, perceived ease of use and cost have an impact on users’ intention to use, while attitude and compatibility have no impact. Only perceived ease of use has a significant impact on user attitude. For perceived usefulness, cost and compatibility are found to have a significant impact but not perceived ease of use.

To the best of the authors’ knowledge, this is the first study that integrates TAM and DIT to analyse MBRS usage behaviour.

The COVID-19 crisis has sped up digital transformation and technologies by several years. Customers have dramatically shifted to online channels, and businesses have quickly responded by offering additional canals for online shopping and payment. Customers have also been exhibiting greater preferences for contactless payments, and mobile banking has therefore become a norm in both developed and developing countries. This study aims to understand the antecedents of mobile banking actual usage in an early adoption stage setting (i.e. Morocco) through a comprehensive conceptual model combining the unified theory of acceptance and use of technology, the DeLone and McLean IS success model and additional constructs extracted from extent literature. The moderating effects of age, gender and education are also examined and analyzed using multigroup analysis.

Based on data collected from 616 Moroccan users, the authors empirically tested the proposed conceptual model using structural equation modeling.

First, consumer M-banking actual usage has a significant effect on customer satisfaction and attitudinal loyalty; at the same time, attitudinal loyalty was significantly influenced by customer satisfaction. Second, while M-banking actual usage was significantly influenced by effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, habit, service quality, trust, attitude and perceived security, the results show no significant impact of system quality and information quality. Third, the relationship between M-banking actual usage and its antecedents was significantly moderated by age, gender and education.

The findings help bank practitioners to understand the importance of meeting customers’ needs and expectations as a prerequisite in enhancing actual usage, satisfaction and attitudinal loyalty. More importantly, the authors emphasize the need for demographically oriented strategies to target different demographic segments of customers.

The study bridges a gap in M-banking literature by offering a thorough understanding of consumers’ mobile banking use during the pandemic. The findings provide evidence of the applicability of the conceptual model proposed in this research. Furthermore, the reflection of the moderating effects of gender, age and education emphasizes the mobile banking usage disparities among dissimilar demographic segments.

This study aims to investigate the determinant factors as barriers and facilitators of the B2B degree of digital use and customer–brand engagement in travel services by applying technology and behavioral theories.

A face-to-face survey was administered to retail travel agencies offering offline and online services (N = 301). Structural equation modeling using the partial least square method was conducted using Smart PLS 3.0 software to examine the proposed hypotheses in the research model.

The results revealed that the integrated composite model significantly predicts the B2B degree of digital use and brand engagement. The study established that facilitators had positive effects, and barriers negatively impacted the degree of digital use, which positively impacted brand engagement. However, the facilitator perceived cost and barrier lack of critical mass showed the opposite influence. The effects of facilitator customer pressure and barriers, information and communication technology infrastructure problems and security risks were insignificant. The results also established that the buyer firm size moderated the relationships between barriers and facilitators with the degree of digital use.

This study combined technology and behavioral theories to explain the buyer–seller relationship. The expanded framework contributed to understanding B2B digital usages and brand engagement in the seller–intermediary relationship. This study conceptualized firm size as a contingency variable and established its moderating effect. The study defined cost as a formative construct and an organizational factor. The study suggested practical implications for travel agencies and online travel service sellers.

This research aims to build on the pre-existing corpus of literature through the integration of the technology acceptance model (TAM) and usage habit to more accurately capture the determinants associated with social media addiction among university students. This study seeks to delineate how usage habit and TAM may be used as predictors for addiction potential, as well as provide greater insight into current trends in social media usage across this population demographic.

A cross-sectional research design was employed to investigate the determinants of social media addiction among university students in Malaysia at the onset of their tertiary education. A self-administered survey, adapted from prior studies, was administered to a sample of 217 respondents. The hypotheses on social media addiction were subsequently tested using a partial least squares structural equation modeling (PLS-SEM) approach.

Usage habit was found to be a direct and strong predictor of this type of addiction, as well as all TAM variables considered in the research. Additionally, by integrating TAM with usage habit, the study revealed a comprehensive and multi-faceted understanding of social media addiction, providing an important insight into its complexity in the Malaysian context. Although several other factors have been identified as potential contributors to social media reliance and addictive behavior, it appears that usage habit is paramount in driving these addictive tendencies among university students.

This expanded model holds significant implications for the development of interventions and policies that aim to mitigate the adverse effects of social media addiction on students' educational and psychological well-being. The study illustrates the applicability of the TAM in examining addictive behaviors within emerging contexts such as the Malaysian higher education sector, thus contributing to the extant literature on the subject.

The integrated TAM and habit model is an effective predictor of social media addiction among young adults in developing countries like Malaysia. This highlights the importance of actively monitoring and controlling users' interactions with technology and media platforms, while promoting responsible usage habits. Educators can use these findings to create tailored educational programs to educate students on how to use technology responsibly and reduce their risk of becoming addicted to social media.

This study provides a unique perspective on social media addiction among university students. The combination of TAM and usage habit has the potential to shed significant light on how variables such as perceived usefulness (PU) and perceived ease of use (PEOU) may be associated with addictive behaviors. Additionally, by considering usage habit as an explanatory factor, this research offers a novel approach to understanding how addictions form over time.

This study aims to underline the possible influence of the moderator, information systems (IS) infusion, on Open Government Data (OGD) adoption and usage.

Using the partial least squares-structural equation modeling methodological approach, the adapted unified theory of acceptance and use of technology (UTAUT) model has been used for understanding the role of the moderating variable, namely, IS infusion.

Findings show that the moderating impact of IS infusion is positively significant with respect to the performance expectancy–behavioral intention relationship thereby bolstering the impact on users’ perception of OGD vis-à-vis work/academics performance and negatively significant for social influence–behavioral intention, information quality–behavioral intention, thereby clinching the fact that with the increased engagement and involvement of OGD in the everyday life of the user, the role of significant others and information quality gets least significant.

Extant OGD-focused research has underscored the impact of different variables as far as OGD adoption and usage is concerned; the present study seeks to add on to the extant literature by understanding the implications of IS infusion on the adapted UTAUT model constructs and behavioral intention relationships.

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.

After a long observation of the high rate of rice importation and low productivity in Côte d’Ivoire, the certified rice seed was introduced and encouraged to be used by the local farmers. This study evaluates the profitability of rice production and the impact of certified seed usage on the yield and income of farmers in Côte d’Ivoire.

Data were collected from 265 rice farmers. Descriptive statistics were used to identify the challenges faced in using certified seeds. Profitability analysis was used to examine the profitability of rice production. To eliminate bias due to the counterfactuals, the endogenous switching regression was employed to investigate the impact of the certified seeds on income and yield.

The difficulties faced by the rice farmers in the procurement of certified seeds were the unavailability of seeds, the high cost of seeds and poor credit access. Furthermore, rice farmers using certified seeds get a higher net income (USD 263.74/ha) than those using farmers' seeds (USD 212.31/ha). The average treatment on the treated was 1.61 for the yield and 574.75 for the income. The average treatment on the untreated was 1.20 for the yield and 422.59 for the income. These indicate a higher yield and income among adopters of certified rice seed.

Certified rice seed usage is profitable and enhances the output and income of rice farmers. The study advocates the creation of a stronger relationship between the farmers and the extension agents to encourage the use of certified seeds and increase the profit of the farmers.

There is scant information on the profitability of certified rice seed usage and how it affect yield and income. Therefore, this study serves as empirical evidence for policymakers to develop strategies that are required to enhance certified seed usage, boost rice productivity and achieve food security.

Mobile phone payment is a significant advancement in e-commerce and retailing. This study aims to look at the influencing factors for the attainment or letdown of mobile payment systems (MPS). The coping theory (CP) and innovation resistance theory (IRT) components were applied in the tourism sector.

The data were gathered from 402 tourists who utilized MPS for the first time to book their vacation. In a longitudinal study, an online questionnaire was used to contact clients of several travel businesses to predict their intentions and behavior. Covariance-based structure equation modeling (CB-SEM) was applied using IBM-SPSS AMOS to analyze the data.

CP factors provided highly thought-provoking results, calling into question several apparent beliefs. At the same time, the relationships covering the aspects of the IRT were supported. It has also been found that intentions are a valid predictor of behavior.

The study's findings can be used by governments, media houses, hotels and travel and tourism agencies, particularly in developing countries like Malaysia.

This study adds to the existing literature by offering a complete model that demonstrates the influence of conceptualizations utilized from the most robust theories connected to technology toward MPS for trip reservations from the perspective of developing countries. Importantly, this study measures the consumers' continuous buying behavior by employing a longitudinal research design.

The paper aims to assess the impact of a government digital platform, WoredaNet on the dynamic capabilities (DCs) of government organizations, that provides government services to citizens in Ethiopia.

The study adopted a quantitative strategy using 10 local government administrative regions in Ethiopia (Woredas), which digitally innovate using the government digital platform. This study sampled 970 employees from government organizations to better understand the usage of digital government in low-income countries to enhance service delivery through DCs. The study adopted a conceptual formative model using the covariance-based structural equation modeling (SEM) technique. The model integrated seven latent variables, namely, WoredaNet usage, adaptive capability, absorptive capability, innovative capability, opportunity-sensing ability, opportunity-seizing ability and opportunity-reconfiguring ability. The relationships between the latent variables were then created, and 15 hypotheses were designed.

The research showed that government organizations’ ability to adapt, absorb and innovate is enhanced by using WoredaNet. The study revealed how government organizations could enhance their opportunity seizing and opportunity reconfiguring capabilities by leveraging their adaptive, absorptive and innovative capabilities. On the other hand, the findings of the study indicated that there is no significant relationship between WoredaNet usage and the microfoundations of government organizations. This could be because of the varied nature of government organizations. And hence, could be addressed by considering the same formative model on narrower segment of government organizations.

The paper contributes to digital government literature in revealing how DCs of government organizations in resource-constrained low-income countries could be assessed effectively using formative models.