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1 – 10 of over 2000
Article
Publication date: 29 March 2024

Babajide Oyewo, Vincent Tawiah and Mohammad Alta’any

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

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

Keywords

Article
Publication date: 16 January 2024

Ricardo Matheus, Charalampos Alexopoulos, Nina Rizun, Euripides Loukis and Stuti Saxena

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

Abstract

Purpose

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

Design/methodology/approach

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

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.

Originality/value

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.

Details

Digital Policy, Regulation and Governance, vol. 26 no. 2
Type: Research Article
ISSN: 2398-5038

Keywords

Article
Publication date: 18 August 2022

Hamood Mohammed Al-Hattami, Nabil Ahmed Mareai Senan, Mohammed A. Al-Hakimi and Syed Azharuddin

This study aims to empirically examine accounting information system (AIS) success at the organizational level during COVID-19 era.

Abstract

Purpose

This study aims to empirically examine accounting information system (AIS) success at the organizational level during COVID-19 era.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

Global Knowledge, Memory and Communication, vol. 73 no. 3
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 5 July 2022

Sheu-Usman Oladipo Akanbi, Ridwan Mukaila and Abdourasaque Adebisi

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Originality/value

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.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. 14 no. 2
Type: Research Article
ISSN: 2044-0839

Keywords

Article
Publication date: 9 February 2024

Hala Zaidan, Farah Shishan, Melina Al-Hasan, Hamzah Al-Mawali, Omar Mowafi and Samer Eid Dahiyat

This study aims to investigate the moderating impact of environmental knowledge on the factors influencing individuals’ continuous intention to use e-wallets.

Abstract

Purpose

This study aims to investigate the moderating impact of environmental knowledge on the factors influencing individuals’ continuous intention to use e-wallets.

Design/methodology/approach

Using a quantitative research design, this study develops and empirically tests a structural model. A purposive sample of 344 e-wallet users in Jordan was analyzed using Smart-PLS software.

Findings

The results indicate that perceived usefulness, subjective norms and perceived behavioral control directly influence the intention to continue using e-wallets. Notably, environmental concern and environmental knowledge do not have a direct impact on continuous intention. However, they act as mediators in the relationship between perceived behavioral control and continuous intention. Specifically, environmental knowledge acts as a mediator between perceived behavioral control, subjective norms and continuous intention. Furthermore, environmental knowledge moderates the relationship between perceived behavioral control and subjective norms, significantly impacting users’ continuous intention to use e-wallets.

Originality/value

This study contributes to the extended theory of planned behavior model within the banking sector by emphasizing the enhanced explanatory power of environmental factors. It underscores the pivotal role of environmental knowledge as a moderator that connects determinants of e-wallet usage to continuous intention.

Details

Competitiveness Review: An International Business Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1059-5422

Keywords

Article
Publication date: 26 February 2024

Sivagami Murugappan and Jeyshankar Ramalingam

The focus of this study was to evaluate the relationship between research publications in the pesticide field, a country’s gross domestic product (GDP) and GDP per capita. The…

Abstract

Purpose

The focus of this study was to evaluate the relationship between research publications in the pesticide field, a country’s gross domestic product (GDP) and GDP per capita. The study aims to analyze pesticide use in association with a country’s population and research publications. The purpose of this study is to uncover the country’s contribution to pesticide research and assess the financial resources allocated to it as a percentage of their GDP by exploring these factors.

Design/methodology/approach

The Web of Science database was used to retrieve data for the period of 2001–2020. The use of scientometric indicators allowed for the analysis of the collaborative patterns and active performance of countries in pesticide research. Socio-economic analysis was used to determine the contribution of countries toward pesticide research.

Findings

This study demonstrated a strong association (0.952%) between a country’s GDP and its research publications in the field of pesticide research. Countries, such as Denmark, Belgium and Australia, have benefited from global collaboration, which has enhanced their research efforts. Despite ranking lower in pesticide utilization, India focused on pesticide research, as indicated by its high publication/GDP per capita ratio (0.26).

Originality/value

Research on pesticides directly impacts agricultural practices, which, in turn, influence the economic production of the agricultural sector. Changes in pesticide usage can have inference for crop yields, food price and, eventually, the GDP. Comparative analysis can assist in evaluating the efficiency of regulatory policies in balancing ecological concerns with economic interests. Changes in regulations may impact both pesticide usage and economic outcomes.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 11 December 2023

Boyu Lin, Woojin Lee and Yunseon Choe

Local events play a significant role in rebuilding relationships and increasing engagement with local communities in the postpandemic. This study aims to investigate how potential…

Abstract

Purpose

Local events play a significant role in rebuilding relationships and increasing engagement with local communities in the postpandemic. This study aims to investigate how potential attendees’ usage of local event hashtags facilitates social media engagement, further enhancing their intentions to attend local events.

Design/methodology/approach

This study adopted an exploratory sequential mixed approach. The qualitative phase used 12 semistructured in-depth interviews to explore motivations for hashtag usage and developed instruments to measure hashtag usage and social media engagement. The quantitative phase examined the relationship among motivations and behaviors of hashtag usage, social media engagement and behavioral intention through 522 online surveys.

Findings

Qualitatively, four themes manifest in hashtag users’ motivations in the context of local events: self-promoting, searching, summarizing and conforming. The quantitative findings show that these motivations influence active and passive hashtag usage differently, leading to different types of social media engagement (i.e. persistent, customized and triggered engagement). All social media engagements can significantly enhance the intention to attend local events.

Originality/value

This study divides active and passive hashtag users, conceptualizes social media engagement through hashtag usage under the affordance approach and develops instruments for these concepts. It emphasizes the importance of hashtag usage that drives social media engagement and provides insights for local event planners.

研究目的

在后疫情时期, 本地活动在重建关系和增加与当地社区的参与方面发挥着重要作用。本研究调查了潜在参与者对当地活动话题标签的使用如何促进社交媒体的参与, 进一步增强了他们参加当地活动的意愿。

研究方法

本研究采用了一种探索性的顺序混合方法。定性阶段采用了12次半结构化的深度访谈, 以探讨话题标签使用的动机, 并开发了用于测量话题标签使用和社交媒体参与的量表。定量阶段通过522份在线调查研究了动机与话题标签使用、社交媒体参与和行为意向之间的关系。

研究发现

在定性研究中, 话题标签用户的动机在当地活动背景下表现为四个主题:自我推广、搜索、总结和顺应。定量研究结果显示, 这些动机以不同方式影响主动和被动话题标签使用, 从而导致不同类型的社交媒体参与(即持续型、定制型和触发型参与)。所有社交媒体参与都能显著增强参加当地活动的意愿。

研究创新

本研究区分了主动和被动话题标签用户, 通过能力方法构想了话题标签使用下的社交媒体参与, 并为这些概念开发了测量工具。本研究强调了推动社交媒体参与的话题标签使用的重要性, 并为当地活动策划者提供了见解。

Article
Publication date: 23 December 2021

Manaf Al-Okaily

This study aims to evaluate the Accounting Information Systems (AIS) effectiveness on the organizational level by extending DeLone and McLean success model in developing countries…

1284

Abstract

Purpose

This study aims to evaluate the Accounting Information Systems (AIS) effectiveness on the organizational level by extending DeLone and McLean success model in developing countries like Jordan. Unlike other studies, this study investigates the effects of system quality, information quality, process quality, collaboration quality, service quality, individual performance and workgroup performance toward organizational performance during the period of the COVID-19 pandemic outbreak.

Design/methodology/approach

A self-administrated survey was used to collect data from 104 accounting managers operating in listed Jordanian firms in the Amman Stock Exchange (ASE). The partial least squares-structural equation modeling method was used for data analysis.

Findings

Eight relationships were tested, whereby six were supported as was expected. Particularly, the empirical results reveal that individual performance is positively and significantly influenced by information quality, process quality and service quality. Furthermore, workgroup performance is positively and significantly influenced by individual performance. The results also show that organizational performance is impacted by individual performance and workgroup performance.

Originality/value

The current study is among the first empirical studies that has extended the information systems success model to evaluate AIS success during COVID-19 pandemic. This study also offers insights into the importance of AIS success among listed Jordanian firms in ASE.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 54 no. 1
Type: Research Article
ISSN: 2059-5891

Keywords

Article
Publication date: 13 February 2024

Jitender Kumar and Vinki Rani

This study aims to examine the cryptocurrency adoption (CA) level among Indian retail investors who use cryptocurrency as an investment and mode of transaction.

Abstract

Purpose

This study aims to examine the cryptocurrency adoption (CA) level among Indian retail investors who use cryptocurrency as an investment and mode of transaction.

Design/methodology/approach

Through self-administered survey questionnaires, data is collected from 397 retail investors of Haryana (India). This study adopted a quantitative method using partial least squares structural equation modeling (PLS-SEM).

Findings

This paper offered a robust model with a high explanatory value for CA in which four of the five proposed factors of diffusion of innovation theory (trialability, compatibility, complexity and observability) and one of the two proposed factors of consumer behavioral theory (perceived value) significantly influences CA. More specifically, the absence of regulatory support is a barrier to the broad adoption of cryptocurrencies, as its regulations are necessary to mitigate or minimize uncertain outcomes.

Research limitations/implications

This research primarily focuses on CA in India. Thus, it can be extended to cover diverse other countries for more precise results.

Practical implications

The results provide insights to the government to design the policies, better regulate and make investment strategies that can ultimately enhance CA. In addition, the study’s results also inform financial educators, policymakers, employers and academicians about the significance of several variables affecting CA in India.

Social implications

From a social standpoint, this study is an advance that directs central banks and governments to develop, regulate and manage digital currencies and implement a digital currency ecosystem. Moreover, the results assist in understanding investors’ perceptions and decision-making perspectives toward cryptocurrencies through the country’s digitalization.

Originality/value

This paper fills the study gap to assist policymakers and cryptocurrency experts in broadening their knowledge base and recognizing prioritized intentions. Additionally, this study provides a theoretical model with the latent variable for a present and pertinent matter.

Details

The Bottom Line, vol. 37 no. 1
Type: Research Article
ISSN: 0888-045X

Keywords

Article
Publication date: 1 March 2023

Michael Dinger, Julie T. Wade, Steven Dinger, Michelle Carter and Jason Bennett Thatcher

This paper investigates the dynamics between state affect and trusting cognitive beliefs on post-adoptive information technology (IT) use behaviors in the form of intention to…

Abstract

Purpose

This paper investigates the dynamics between state affect and trusting cognitive beliefs on post-adoptive information technology (IT) use behaviors in the form of intention to explore and deep structure usage. That state affect can influence behaviors is recognized in practice. In fact, some studies examine the impact of affective constructs, but the way state affect impacts how individuals use IT remains largely unexplored. The authors theorize that state affect, in the form of positive and negative affect, will influence trusting cognitive beliefs regarding an IT artifact (in terms of perceived helpfulness, capability and reliability) and, more importantly, directly influence intention to explore and deep structure usage.

Design/methodology/approach

The authors test the model using a sample of 357 IT users. Survey items were derived from established measures, and the data were analyzed using structural equation modeling.

Findings

Results of this study suggest that positive affect and negative affect impact trusting cognitive beliefs. Trusting cognitive beliefs positively impact intention to explore with an IT and deep structure usage of an IT. Even in the presence of trusting beliefs, though, positive affect directly impacts intention to explore. Positive affect and negative affect both also have various indirect, mediated effects on intention to explore and deep structure usage.

Originality/value

In order to maximize value from workplace IT, the results suggest managers foster an authentic, positive work environment in order to harness or redirect employees' emotional energies.

Details

Internet Research, vol. 34 no. 2
Type: Research Article
ISSN: 1066-2243

Keywords

1 – 10 of over 2000