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1 – 9 of 9Lina María Castro Benavides, Johnny Alexander Tamayo Arias, Daniel Burgos and Alke Martens
This study aims to validate the content of an instrument which identifies the organizational, sociocultural and technological characteristics that foster digital transformation…
Abstract
Purpose
This study aims to validate the content of an instrument which identifies the organizational, sociocultural and technological characteristics that foster digital transformation (DT) in higher education institutions (HEIs) through the Delphi method.
Design/methodology/approach
The methodology is quantitative, non-experimental, and descriptive in scope. First, expert judges were selected; Second, Aiken's V coefficients were obtained. Nine experts were considered for the validation.
Findings
This study’s findings show that the instrument has content validity and there was strong consensus among the judges. The instrument consists of 29 questions; 13 items adjusted and 2 merged.
Originality/value
A novel instrument for measuring the DT at HEIs was designed and has content validity, evidenced by Aiken's V coefficients of 0.91 with a 0.05 significance, and consensus among judges evidenced by consensus coefficient of 0.81.
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Mohammed Muneerali Thottoli and Essia Ries Ahmed
Based on the importance of E-accounting, the purpose of this study is to investigate the determinants influencing information technology and E-accounting among small and…
Abstract
Purpose
Based on the importance of E-accounting, the purpose of this study is to investigate the determinants influencing information technology and E-accounting among small and medium-sized enterprises (SMEs).
Design/methodology/approach
A survey method was used to select the sample among SMEs in Oman. Using descriptive statistics, the impact of the determinants on E-accounting practices in SMEs in Oman were tested.
Findings
The findings reveal that except information technology (IT) cost, all other possible determinants (IT risk, employee IT skills and employee theoretical knowledge) has a significant influence on E-accounting practice among SMEs.
Research limitations/implications
The link between variables of this study was not analyzed in Oman. Moreover, this study only concentrated on the impact of the fourth determinants, while in reality, there must be other determinants that should also be investigated by other researchers.
Practical implications
This study has added to the literature by examining the E-accounting practices while evaluating the effect of IT determinants on the relationship. Besides, this might add benefits to many SMEs relating to their current accounting practice that might lead to adopting E-accounting practice to ensure application of applicable accounting standards to show fair financial statements to its stakeholders.
Originality/value
This current study is one of the first works in the context of Oman. It has added a new discussion to the body of knowledge in light of the IT determinants and their relationship with E-accounting practices; hence, an approach that is not widely discussed in the literature. Furthermore, conducting such research in the field of accounting provides new insight into the literature among both emerging and developed economies including Oman.
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Matthew B. Perrigino, Ellen Ernst Kossek, Rebecca J. Thompson and Todd Bodner
Despite the proliferation of work–family research, a thorough understanding of family role status changes (e.g. the gaining of elder or child caregiving responsibilities) remain…
Abstract
Purpose
Despite the proliferation of work–family research, a thorough understanding of family role status changes (e.g. the gaining of elder or child caregiving responsibilities) remain under-theorized and under-examined. The purpose of this paper is to conceptualize various forms of family role status changes and examine the ways in which these changes influence various employee outcomes.
Design/methodology/approach
Data were collected as part of the work–family health study. Using a longitudinal, three-wave study with two-time lags of 6 months (n = 151 family role status changes; n = 392 individuals with family role stability), this study uses one-way analysis of variance to compare mean differences across groups and multilevel modeling to examine the predictive effects of family role status changes.
Findings
Overall, experiences of employees undergoing a family role status change did not differ significantly from employees whose family role status remained stable over the same 12-month period. Separation/divorce predicted higher levels of family-to-work conflict.
Originality/value
The work raises important considerations for organizational science and human resource policy research to better understand the substantive effects of family role status changes on employee well-being.
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