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Book part
Publication date: 10 December 2015

Chun Kit Lok

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption…

Abstract

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior of E-payment systems that employ smart card technology becomes a research area that is of particular value and interest to both IS researchers and professionals. However, research interest focuses mostly on why a smart card-based E-payment system results in a failure or how the system could have grown into a success. This signals the fact that researchers have not had much opportunity to critically review a smart card-based E-payment system that has gained wide support and overcome the hurdle of critical mass adoption. The Octopus in Hong Kong has provided a rare opportunity for investigating smart card-based E-payment system because of its unprecedented success. This research seeks to thoroughly analyze the Octopus from technology adoption behavior perspectives.

Cultural impacts on adoption behavior are one of the key areas that this research posits to investigate. Since the present research is conducted in Hong Kong where a majority of population is Chinese ethnicity and yet is westernized in a number of aspects, assuming that users in Hong Kong are characterized by eastern or western culture is less useful. Explicit cultural characteristics at individual level are tapped into here instead of applying generalization of cultural beliefs to users to more accurately reflect cultural bias. In this vein, the technology acceptance model (TAM) is adapted, extended, and tested for its applicability cross-culturally in Hong Kong on the Octopus. Four cultural dimensions developed by Hofstede are included in this study, namely uncertainty avoidance, masculinity, individualism, and Confucian Dynamism (long-term orientation), to explore their influence on usage behavior through the mediation of perceived usefulness.

TAM is also integrated with the innovation diffusion theory (IDT) to borrow two constructs in relation to innovative characteristics, namely relative advantage and compatibility, in order to enhance the explanatory power of the proposed research model. Besides, the normative accountability of the research model is strengthened by embracing two social influences, namely subjective norm and image. As the last antecedent to perceived usefulness, prior experience serves to bring in the time variation factor to allow level of prior experience to exert both direct and moderating effects on perceived usefulness.

The resulting research model is analyzed by partial least squares (PLS)-based Structural Equation Modeling (SEM) approach. The research findings reveal that all cultural dimensions demonstrate direct effect on perceived usefulness though the influence of uncertainty avoidance is found marginally significant. Other constructs on innovative characteristics and social influences are validated to be significant as hypothesized. Prior experience does indeed significantly moderate the two influences that perceived usefulness receives from relative advantage and compatibility, respectively. The research model has demonstrated convincing explanatory power and so may be employed for further studies in other contexts. In particular, cultural effects play a key role in contributing to the uniqueness of the model, enabling it to be an effective tool to help critically understand increasingly internationalized IS system development and implementation efforts. This research also suggests several practical implications in view of the findings that could better inform managerial decisions for designing, implementing, or promoting smart card-based E-payment system.

Details

E-services Adoption: Processes by Firms in Developing Nations
Type: Book
ISBN: 978-1-78560-709-7

Keywords

Book part
Publication date: 17 September 2020

Joseph R. Priester and Monique A. Fleming

The phenomenon of creativity spans research topics across Marketing and Consumer Behavior. Interest in, and research on, creativity has grown over the past several…

Abstract

The phenomenon of creativity spans research topics across Marketing and Consumer Behavior. Interest in, and research on, creativity has grown over the past several decades. With this heightened attention comes the question of how best to conceptualize and measure creativity. This question is addressed by reviewing the conceptualizations and measures used in the psychological study of creativity. From this review, we build a framework by which to analyze papers from the Journal of Consumer Research and the Journal of Marketing Research. Based upon this analysis, we provide recommendations and best practices for future research. Of particular importance, we recommend the use of convergent problem-solving tasks in combination with ratings of novelty and usefulness reported separately. Such measures allow one to distinguish between instances of effective-creativity (when an idea is both novel and useful) and instances of quasi-creativity (when an idea is novel but lacks usefulness). The importance of the framework to research and analysis beyond the experimental paradigm is discussed.

Details

Continuing to Broaden the Marketing Concept
Type: Book
ISBN: 978-1-78754-824-4

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Article
Publication date: 26 July 2022

Patrícia Gomes, Isabel Brusca, Maria J. Fernandes and Estela Vilhena

This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of…

Abstract

Purpose

This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of accounting information in the context of local government in the Iberian Peninsula. The paper focuses on the perspective of chief financial officers (CFOs).

Design/methodology/approach

The paper uses a mix of qualitative and quantitative methods. Beyond the study of the context of the reform in both countries through the consultation of legislation and official documents, the authors collected primary data through a survey addressed to the local CFO to catch both countries' perceptions and beliefs toward the topic under research.

Findings

The authors' findings evidence that both countries have made strong efforts to adapt IPSAS to both countries' national standards. The coercive and mimetic isomorphism and the private accounting normative were important determinants in the reform. Looking at perceptions, budget information continues to be perceived as the king information for public management and decision-making. In a comparative way, the Portuguese CFO seems to be more optimistic concerning the use and usefulness of the new accounting system. The strong orientation of CFO to cash-basis and budgeting information is an important explanation of the lower use and usefulness, essentially in the Spanish context. The regression results show that individual perceptions and beliefs on the accounting reform influence the opinion about the usefulness and use of financial information.

Research limitations/implications

The use of the survey method has some limitations very discussed in the literature that are also applied in this study.

Practical implications

The paper has the potential to contribute to the academic, political and practitioner discussion of the core purposes of financial accounting information in the public sector and financial accounting information's impacts on the European Public Sector Accounting Standards (EPSAS) framework.

Originality/value

The recent adoption of the new accounting system in local governments of both contexts contributes to knowledge on the public sector accounting reforms toward the transition to accrual accounting and the IPSAS. The innovative character of the paper contributes to better clarify how the perceptions of the accounting reform influence the usage level of public financial information.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 13 April 2022

Md Ashaduzzaman, Charles Jebarajakirthy, Scott K. Weaven, Haroon Iqbal Maseeh, Manish Das and Robin Pentecost

Collaborative consumption (CC), a unique business model, provides several monetary and non-monetary benefits to customers. Several adapted theory of planned behaviour…

Abstract

Purpose

Collaborative consumption (CC), a unique business model, provides several monetary and non-monetary benefits to customers. Several adapted theory of planned behaviour (TPB)-based models were developed and tested to understand this consumption behaviour with the findings inconsistent and fragmented. Thus, this study aims to develop a general and consistent TPB model using a meta-analytic path analysis to better understand customers’ CC adoption behaviour.

Design/methodology/approach

Using 37 studies, a meta-analysis was performed adopting several analytical methods; bivariate analysis, moderation analysis and path analysis.

Findings

The universal TPB model shows that factors, that is, trust, attitude, perceived environmental responsibility and communication facilities, drive both perceived usefulness and CC. However, subjective norms, such as perceived behavioural control and emotional value, drive only perceived usefulness. Moderation analysis shows that the relationships between variables used in the proposed TPB model tends to vary depending on five moderators, that is, countries’ economic development level, type of CC, sample size, sample type and survey administration method.

Research limitations/implications

The consideration of only quantitative papers and papers written in English language in this meta-analysis may bias the study’s findings.

Practical implications

Based on the findings regarding important factors that consumers consider when adopting CC, this study provides insightful recommendations to companies facilitating CC.

Originality/value

By developing the universal TPB model, this study theoretically contributes to the TPB model, and by conducting the moderation test, the study contextually contributes to the TPB literature in the CC context.

Details

European Journal of Marketing, vol. 56 no. 4
Type: Research Article
ISSN: 0309-0566

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Article
Publication date: 18 May 2022

Dinuja Perera, Parmod Chand and Rajni Mala

The International Accounting Standards Board (IASB) has justified the simplification of International Financial Reporting Standards (IFRS) for small- and medium-sized…

Abstract

Purpose

The International Accounting Standards Board (IASB) has justified the simplification of International Financial Reporting Standards (IFRS) for small- and medium-sized enterprises (SMEs) in several ways, but no effective justification for this simplification has been made based on the information needs of users. This study aims to provide empirical evidence of the decision usefulness of IFRS for SMEs from a prominent user group of SME financial statements – the banks.

Design/methodology/approach

This study uses a mixed-method approach. First, a survey was conducted on commercial bank lending officers to assess the usefulness of different disclosure items included in the SME financial statements. Second, semi-structured interviews were conducted with commercial bank lending officers to gain an in-depth insight into the appropriateness and economic consequences of the requirements of IFRS for SMEs on their lending decisions.

Findings

The findings show that commercial bank lending officers did not consider all the disclosure requirements presented to them to be equally important. Hence, to facilitate the actual needs of the users’ decision usefulness, it is imperative that when given the opportunity, users participate in the development of accounting standards.

Originality/value

The findings of this study will be of interest to accounting regulators for evaluating the successful implementation of IFRS for SMEs and planning the next review of IFRS for SMEs. The IASB and SME Implementation Group are presently considering ways to increase user involvement for the next review of IFRS for SMEs, and the findings of this study signify the need for user involvement in the standard setting process.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 23 November 2021

Zhangxiang Zhu, Jiapei Liu and Wei Dong

The conclusions of studies on the factors correlated with the perceived usefulness of online reviews are inconsistent due to differences in research perspectives, research…

Abstract

Purpose

The conclusions of studies on the factors correlated with the perceived usefulness of online reviews are inconsistent due to differences in research perspectives, research objects, research methods and data types. This study conducted a meta-analysis to verify a proposed model of perceived usefulness to obtain general conclusions.

Design/methodology/approach

A meta-analysis was conducted to study the factors correlated with the perceived usefulness of online reviews based on 51 studies.

Findings

The results indicate that, with the exception of negative reviews, the order of relevance for the perceived usefulness of online reviews is as follows: the trust tendency of review readers, review replies, review depth, review pictures, reviewer trustworthiness, positive reviews, reviewer expertise, review time and reviewer information disclosure. Perceived usefulness was significantly positively correlated with purchase intention. Review time, positive reviews and negative reviews were also more significantly correlated with perceived usefulness for search products than for experiential products. Review depth, reviewer trustworthiness, reviewer expertise and purchase intention had greater positive correlations with perceived usefulness for experiential products than for search products.

Originality/value

This study proposes an extended information adoption model based on argument quality and source credibility. The model includes personal factors such as the trust tendency of review readers, constructs a theoretical model of the factors correlated with the perceived usefulness of online reviews and considers the moderating effects of product type.

Details

Aslib Journal of Information Management, vol. 74 no. 2
Type: Research Article
ISSN: 2050-3806

Keywords

Article
Publication date: 28 March 2022

Tianyi Ma, Xia Wu and Yang Li

Understanding customer behavior from the perspective of channel integration has become a major stream of research in multi-channel retailing literature. Yet, despite…

Abstract

Purpose

Understanding customer behavior from the perspective of channel integration has become a major stream of research in multi-channel retailing literature. Yet, despite recent advancements in scholarship, how retailers can most effectively sustain customers in online retailing remains unclear. Scholars have suggested online–offline channel integration (OOCI) as an effective multi-channel approach for increasing online loyalty; yet, few studies have explored OOCI's influencing mechanism. This study addresses that gap by investigating how OOCI helps achieve customer loyalty online and further examines the moderating role of retailer credibility in the influencing mechanism of OOCI.

Design/methodology/approach

The research model driving this study draws upon the stimulus-organism-response (S-O-R) model and cue consistency theory. The authors collected a sample of 259 customers in China with experience making multi-channel purchases from retailers that have implemented OOCI in online retailing. Structural equation modeling and response surface analyses were employed to conduct data analysis.

Findings

The results revealed that the relationship between OOCI and customers' online channel loyalty was mediated by customers' perceptions of the usefulness and risks of online channel usage. The results also found that congruence and incongruence between informational OOCI (IOOCI) and fulfillment OOCI (FOOCI) had different curvilinear associations with perceived online channel usefulness and perceived online channel risk. In addition, retailer credibility weakened the effects of IOOCI on perceived online channel usefulness and FOOCI on perceived online channel risk but strengthened the effect of IOOCI on perceived online channel risk and had no impact on the effect of FOOCI on perceived online channel risk.

Originality/value

Theoretical and practical implications of this study are also discussed.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 10 January 2022

Zhangxiang Zhu, Xiaoqian Zhang, Jing Wang and Sixuan Chen

The study aims to explore the effects of photograph quality on visual appeal, perceived usefulness and viewers' travel intentions from rational and irrational perspectives…

Abstract

Purpose

The study aims to explore the effects of photograph quality on visual appeal, perceived usefulness and viewers' travel intentions from rational and irrational perspectives while simultaneously providing some references for the management and marketing of tourism destinations.

Design/methodology/approach

The study comprises four experiments combined with structural equation modeling to explore the influence mechanism of photograph quality on travel intentions.

Findings

(1) Higher-quality photographs offer greater visual appeal and perceived usefulness to viewers, and these relationships are moderated by the photograph source. Specifically, high-quality photographs generated by other tourists have more visual appeal and perceived usefulness to viewers. However, there are no significant differences in the impact of low-quality photographs generated by other tourists and destination marketing organizations (DMOs) on visual appeal and perceived usefulness. (2) Visual appeal and perceived usefulness significantly affect viewers' travel intentions, and visual appeal positively affects perceived usefulness. (3) Travel experience positively moderates the effects of visual appeal and perceived usefulness on viewers' travel intentions.

Originality/value

The study explores the effects of the visual appeal (irrational factor) and perceived usefulness (rational factor) associated with photograph quality on viewers' travel intentions. Photograph source and travel experiences have moderating effects on this influence mechanism.

Details

Asia Pacific Journal of Marketing and Logistics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 7 March 2022

Won Seok Lee, Myungkeun Song, Joonho Moon and Ruohan Tang

This study explores food delivery app users and technology acceptance model as a theoretical underpinning. This study thus investigated the determinants of usefulness

Abstract

Purpose

This study explores food delivery app users and technology acceptance model as a theoretical underpinning. This study thus investigated the determinants of usefulness, ease of use and intention to use for food delivery app service.

Design/methodology/approach

The variables of delivery time, diverse menu, quarantine, review quality and ease of use are employed as determinants of usefulness. The antecedents of ease of use are easy registration and easy payment. This study also examined the association between ease of use, usefulness and intention to use. This study collected data using Amazon Mechanical Turk, and the number of valid observations for statistical analysis was 484. A structural equation model was used to test the hypotheses.

Findings

Regarding the results, usefulness was positively affected by delivery time, quarantine, review quality and ease of use. Additionally, ease of use was positively impacted by easy registration and easy payment. Finally, this study showed that ease of use positively affects both usefulness and intention to use, and usefulness is positively associated with intention to use.

Originality/value

This study contributes to the literature by ensuring the explanatory power of technology acceptance model for food delivery app.

Details

British Food Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 26 November 2021

Wanny Oentoro

Global digital payment transactions increase continuously. Due to the inconsistencies that occurred across the research findings, past researchers have called for further…

Abstract

Purpose

Global digital payment transactions increase continuously. Due to the inconsistencies that occurred across the research findings, past researchers have called for further investigation to verify and empirically test the mobile payment acceptance model. The purpose of this paper is to develop an integrative model that is derived from the multiple technology acceptance models (TAM)’s a theoretical framework and past literature to understand how consumers decided to adopt mobile payment. By simultaneously testing mechanisms, namely, ease of use, usefulness and risk, the current study will be able to advance scholarly knowledge of the underlying consumer’s attitude and behavior that link social influence to intention to use.

Design/methodology/approach

A total of 370 valid responses were collected using self-administered questionnaires distributed via online platforms, a representative for Thai consumers. An ordinary least square regression and bootstrap analyzes were conducted through PROCESS Macro to analyze the moderated serial-multiple mediation model in the consecutive inducing of social influence, perceived ease of use, perceived usefulness and perceived risk toward the consumer’s intention to use mobile payment.

Findings

Within the context of consumers evaluating a mobile payment, statistics significant were found for the hypothesized direct and indirect effects of perceived ease of use and perceived usefulness on an intention to use. The results showed that Thai consumers’ intention to use mobile payment was significantly affected by their attitudes in terms of usefulness and the less complication in using the applications. It is confirmed that social influence indirectly affects intention to use via the increase of perceived ease of use and perceived usefulness. The study also found a significant interaction between perceived risk and perceived usefulness toward intention to use.

Practical implications

It is recommended to service providers to continue improving the user-friendliness, navigation, integrity and furnish the system with more value-added activities within the mobile payment application. It is also essential for the company to deliver tutorials and clear and easy-to-follow instructions to customers. At the same time, the marketer should develop marketing strategies to promote the usefulness and simplicity of using the applications to the consumers. When consumers experienced the easiness and usefulness of the applications, these could overcome the resistance feeling to use due to the concern on any potential risk.

Originality/value

The study contributes to the existing body of knowledge on consumer usage behavior and TAM by integrating all important variables and developed a parsimony framework to explain consumers’ usage adoption on mobile payment. Moreover, the current study was the very first that proposed and tested a serial of multiple mediations of perceived ease of use and perceived usefulness, moderated by perceived risk, in the relationship between social influence and consumers’ intention to use mobile payment and discovered a moderating role of perceived risk toward the relationship between perceived usefulness and mobile payment usage intention.

Details

The Bottom Line, vol. 34 no. 3/4
Type: Research Article
ISSN: 0888-045X

Keywords

1 – 10 of over 35000