Search results

Companies are increasingly implementing business process management systems (BPMSs) to support their processes. However, there is a gap in the literature regarding whether users also use BPMSs to manage the knowledge needed for processes to be completed. This study aims to analyze the factors that cause users to use BPMSs to manage the knowledge required in business processes.

The paper proposes an original model that integrates two successful information system models applied to BPMSs and knowledge management systems. To test the hypotheses derived from this new model, data were collected from 242 mature BPMS users from 12 Spanish and Latin American companies. Structural equation modeling with AMOS was used to examine the model.

Users’ perceived usefulness of a BPMS when using it for knowledge management (KM) is the only factor influencing them to use it for KM.

This study has practical implications for managers wishing to successfully implement a BPMS to support processes and for employees to use the knowledge embedded in the tool. The latter will only happen if users perceive the tool’s usefulness for KM.

To the best of the authors’ knowledge, this model is the first empirically validated model to successfully analyze BPMS users’ tendency to use BPMSs as a tool to support necessary KM in processes.

This study analyses to what extent politicians use public sector entities' financial statements along with the politicians' perceptions of the usefulness of such statements in the politicians' decision-making. The authors analyze financial statements' use and usefulness when the statements are prepared on a modified accrual basis and in the setting where there is the intention of full accrual accounting adoption. In addition, this study provides information about the use of the individual components of financial statements and investigates the reasons why the statements may not be used.

This study was conducted using a questionnaire. The authors surveyed politicians that are members of Croatian public sector bodies. To conduct this research, the politicians were contacted by telephone over the period from February to April 2022.

The findings of this study are of potential interest to researchers, regulators and policy makers. The findings show that most politicians use financial statements, but the politicians' perception of the statements' usefulness when the statements are prepared on a modified accrual accounting basis is greater than the politicians' actual use of the statements. The findings also show that in the process of making decisions, politicians use the selected financial statements that contain information of interest to the politicians; that the politicians tend to gravitate to the use of reports on revenue, expenses, receipts and expenditure prepared on modified accrual bases which are closer to budgetary reporting; that the politicians use the information that supports the politicians' sphere of responsibility as enforced by legislation.

This study provides insights into the use and usefulness of financial statements in public sector setting where modified accrual accounting is used to prepare the statements and reports. This study provides additional evidence on the significance of legal setting to the financial reporting in public sector.

This study aims to investigate the promoting effects of the quantity and quality of online review user-generated photos (UGPs) on perceived review usefulness. The research further tests the hindering effect of human facial presence in review photos on review usefulness.

Based on review samples of restaurants in a tourist destination Las Vegas, this study used an integrated method combining a machine learning algorithm and econometric modeling.

Results indicate that the number of UGPs depicting a restaurant’s food, drink, menu and physical environment has positive impacts on perceived review usefulness. The quality of online review UGPs can also enhance perceived review usefulness, whereas facial presence in these UGPs hinders perceived review usefulness.

Findings suggest that practitioners can implement certain tactics to potentially improve consumers’ willingness to share more UGPs and UGPs with higher quality. Review websites could develop image-processing algorithms for identifying and presenting UGPs containing core attributes in prominent positions on the site.

To the best of the authors’ knowledge, this study is the first to present a comprehensive analytical framework investigating the enhancing or hindering roles of review photo quantity, photo quality and facial presence in online review UGPs on review usefulness. Using the heuristic-systematic model as a theoretical foundation, this study verifies the additivity effect and attenuation effect of UGPs’ visual elements on judgements of online review usefulness. Furthermore, it extends scalable image data analysis by adopting a deep transfer learning algorithm in hospitality and tourism.

This study aims to analyze the motivations underlying information usefulness, attitude and acceptance of health information related to coronavirus disease 2019 (COVID-19) avoidance based on the information acceptance model (IAM) and the elaboration likelihood model (ELM).

This study conducted a quantitative approach using survey that generated 364 valid responses. Structural equation modeling was applied to analyze the data and evaluate the hypotheses.

The results of this study showed that the determinants of information usefulness are argument quality (comprising accuracy and timeliness) and peripheral route (comprising credibility and relevance), whereas no significant relationship was found between completeness and information quantity and information usefulness. Further analysis indicated that attitude and information usefulness significantly affect health information acceptance to COVID-19 avoidance.

Using ELM and IAM, an explanation of health information acceptance in the salient pandemic context was given. This study contributed to the current literature by offering insights into attitude and information usefulness for information acceptance. The validation of the model was strengthened by identifying the effects of argument quality and peripheral route attributes on information usefulness, which is stated to make contributions to the earlier literature.

Practitioners should strive to understand the facilitators regarding argument quality and peripheral routes to broaden information usefulness. The findings of this study are helpful for practitioners to implement communication campaigns that foster attitude and health information acceptance in the COVID-19 pandemic as well as in similar disease situations.

This study provides individuals and organizations with necessary information about the importance of mobile applications (m-applications) in distributing online information and about reliable guidelines for the implementation of disease avoidance to improve their health status.

Existing studies investigated users’ health information acceptance in some contexts related to general disease, but less is known about this behavior among young individuals via m-applications at the moment of COVID-19 and in emerging economies. This study identifies the efforts made by the relationship between information and technological diffusion to help individuals surmount difficulties in times of crisis.

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).

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.

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.

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

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.

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.

The purpose of this paper is to explore the effect of “usefulness” and “incentives” on the joint decision to share and use knowledge objects.

Using an experimental design, the authors explore the effects of different incentive systems, the effect of the usefulness of a knowledge management system on intent to contribute and intent to use knowledge, the effect of personal characteristics, specifically an individual's tolerance of ambiguity, and joint endogeneity of contribution and use along with potential complementarity of usefulness and incentives.

For ambiguity tolerant individuals, an incentive mechanism that rewards the contributor for shared knowledge used by a knowledge user, and the knowledge user for the act of reuse, is more effective than a simpler incentive scheme that merely rewards knowledge sharing when usefulness level is low. Ambiguity intolerant individuals react equally to both types of incentive schemes regardless of usefulness. Ambiguity tolerant individuals display weakly complementary levels of sharing in response to coordinated increases in incentives and usefulness levels. This has powerful implications for practice as both incentives and usefulness need not be increased in a concerted manner in order to promote use.

This is an experimental study with the use of student subjects and the usual caveats apply.

The contributions of this paper are deriving practitioner implications for the sharing/use of knowledge, the explicit consideration of ambiguity tolerance, and inclusion of both knowledge contribution and use in one comprehensive model.

The purpose of this paper is to explore the determinants of pre‐service teachers' perceived usefulness of e‐learning for teaching and learning.

A total of 189 pre‐service teachers completed a survey questionnaire measuring their responses to four constructs which explain perceived usefulness in the context of e‐learning: learning environment (LE), course delivery (CD), tutor attribute (TA), and facilitating conditions (FC). These were administered during the teaching term where participants were attending a technology course. Structural equation modeling (SEM) was employed for modeling and data analysis.

Results revealed that 62.5 percent of the total variance in the pre‐service teachers' perceived usefulness of e‐learning was explained by the four variables. Among them, learning environment did not have a significant influence on perceived usefulness. Overall, the data in this study provided evidence to support the notion that perceived usefulness is a multidimensional construct.

Perceived usefulness is often employed as an independent variable within a model (technology acceptance model) or theory (theory of planned behavior) in many acceptance studies. This study provides an alternative perspective and new insights of perceived usefulness by positioning it as a dependent variable. Methodologically, this study employed structural equation modeling as the technique to assess the effect of each of the four variables on perceived usefulness, something that conventional techniques (e.g. t‐test, ANOVA) cannot do because the latter are not capable of analyzing latent and observed indicators simultaneously.

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.

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

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.

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.

The purpose of this study is to investigate the factors that influence the adoption of Higher Education Commission (HEC) National Digital Library among research students in different universities of Pakistan.

The study framework was based on technology acceptance model (TAM). A sample of Pakistani university students completed the questionnaire measuring the effects of extraneous stimuli through cognitive responses on adoption of the HEC digital library. To test the research hypotheses, multiple regression analysis was used.

The findings revealed that: cognitive responses predicted students’ intention of using HEC digital library; extraneous variables significantly influenced cognitive responses; system characteristics directly influenced usefulness and ease of use; interface characteristics directly influenced cognitive responses; and individual differences significantly affected the ease of use. Similarly, system quality was identified with the highest direct effect on usefulness, whereas navigation had the highest influence on easy use of the HEC digital library of Pakistan. In addition, usefulness was explored with the highest effect on intention to use the HEC digital library of Pakistan. The findings revealed that individual behaviours influence the use of digital libraries which imply that acceptance of an information system (IS) involve cognitive idiosyncrasies. Findings of the study are useful for Pakistani academic librarians to enhance adoption and usability of the HEC digital library of Pakistan. The study extended cross-cultural validation of TAM and explored how that Pakistani university students utilize HEC digital library.

These findings have significant implications for librarians in developing countries, such as to evaluate usability of digital libraries from individuals’ perspective, create awareness, customize users’ interface and train students in navigational techniques. It may also facilitate librarians to improve their current levels of library assistance and emphasize the usefulness of digital libraries towards academic excellence. The findings equally suggest that individual behaviours influence the use of digital libraries because acceptance of an information system involves cognitive idiosyncrasies. This study explored all possible links between the study constructs and emphasized that findings are useful to enhance the adoption and usability of digital library in the developing countries.

This study is the first attempt that empirically assessed the adoption of digital libraries in terms of Pakistani research students. The study validated TAM in the context of Pakistani university librarianship that extended the cross-cultural validation of TAM. Furthermore, the study focused on real constructs instead of dummy variables and predicted significant effects on acceptance and rejection of digital libraries.

The purpose of this study is to clarify theory and identify factors that could explain the level of fintech continuance intentions with an expectation confirmation model that integrates self-efficacy theory.

With data collected from 753 fintech users, this study applies partial least square structural equation modeling to compare and select the research model with the most predictive power.

The results show that financial self-efficacy, technological self-efficacy and confirmation positively affect perceived usefulness. Among these factors, financial self-efficacy and technological self-efficacy have both direct and indirect effects through confirmation on perceived usefulness. Perceived usefulness and confirmation are positively related to satisfaction. Finally, perceived usefulness and satisfaction positively influence fintech continuance intentions.

To the best of our knowledge, this is one of the earliest studies that investigates the effect of domain-specific self-efficacy on fintech continuance intentions, which enriches the existing research on fintech and deepens our understanding of users' fintech continuance intentions. We distinguish between financial self-efficacy and technological self-efficacy and specify the relationship between self-efficacy and continuance intentions. Moreover, this study highlights the importance of assessing a model's predictive power using the PLSpredict technique and provides a reference for model selection.