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Article
Publication date: 4 October 2021

Maria Ming Bengtsson

The purpose of this paper is to systematically review extant studies on what makes a country fully, partially or not adopt international financial reporting standards…

Abstract

Purpose

The purpose of this paper is to systematically review extant studies on what makes a country fully, partially or not adopt international financial reporting standards (IFRS) and categorize these factors into meaningful categories. In so doing, this study facilitates policy-making for accounting and economic standard setters and also points out conflicting viewpoints in the current literature, thus, opportunities for future research.

Design/methodology/approach

This paper is a literature review on academic studies that examine factors influencing national adoption of IFRS. The reviewed articles are limited to published, peer-reviewed papers only.

Findings

Overall, the review suggests that although a wide range of determinants on national adoption of IFRS has been identified, prior literature consists of conflicting viewpoints on what influence national accounting policies toward IFRS, thus, highlighting areas in which there are needs for future research.

Research limitations/implications

First, this study focuses only on the de jure adoption of IFRS. Second, the study focuses mainly on research findings, not theory use in the extant literature.

Originality/value

To the best of the author’s knowledge, this is the first study, which provides a comprehensive review of studies on de jure IFRS adoption.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 19 October 2021

Mengqi Yuan, Zhongfu Li, Xiaodong Li, Xiaowei Luo, Xianfei Yin and Jin Cai

Although prefabricated construction (PC) technology has attracted considerable attention worldwide because of its significant role in the global fight against COVID-19…

Abstract

Purpose

Although prefabricated construction (PC) technology has attracted considerable attention worldwide because of its significant role in the global fight against COVID-19, market-driven adoption is still limited. The mechanisms for PC technology adoption have yet to be defined, which inhibits its diffusion in the construction market. This study aims to reveal the intrinsic motivation and action mechanism for PC technology adoption.

Design/methodology/approach

Drawing on the technology acceptance model (TAM), the study integrates characteristics from the diffusion of innovation theory to propose a multifaceted model for explaining practitioners’ PC technology adoption behavior from technology, organization and environment contexts. The proposed theoretical model was empirically examined via a survey of 234 professionals in mainland China using the partial least squares-structural equation modeling technique.

Findings

The outcomes indicated that relative advantage, corporate social responsibility and market demand are significantly positively related to practitioners’ perceived usefulness from PC technology. Regulatory support and trading partner support have noticeable positive effects on practitioners’ perceived ease of use from PC technology. Perceived ease of use is found to positively influence perceived usefulness, and both of them have a positive influence on the attitude toward adopting PC technology. Attitude is further confirmed as an important predictor of adoption intention, which would lead to actual PC technology adoption behavior.

Originality/value

To the best of the authors’ knowledge, this paper is the first attempt to explore industry perceptions toward PC technology adoption, providing valuable guidance for the effective diffusion of PC technology and laying a reliable foundation for research on other construction innovation adoption in post-COVID-19.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 29 September 2021

Gjoko Stamenkov and Rezarta Zhaku-Hani

The purpose of this research is to explore and explain education management information system (EMIS) post-adoption in the context of mandatory settings, focusing on…

Abstract

Purpose

The purpose of this research is to explore and explain education management information system (EMIS) post-adoption in the context of mandatory settings, focusing on perceived benefits and individual and institutional post-adoption usage.

Design/methodology/approach

To fulfill the research objectives, the study proposes a conceptual model grounded in the technology acceptance model (TAM) and the technology-organization-environment (TOE) framework. Data for model validation were obtained via a questionnaire and were collected from 144 teachers in public primary schools in the Republic of North Macedonia. For statistical analysis, PLS-SEM was used.

Findings

Based on the conducted statistical analysis, it is found that in mandatory environments, perceived ease of use, perceived usefulness, compatibility, complexity and governmental support are the factors that have indirect effects on the post-adoption usage, and only the factors, technological knowledge and external information and communication technology (ICT) support, have direct effects on the post-adoption usage. The individual post-adoption usage in mandatory settings depends on whether benefits are perceived in the course of EMIS usage; they become a central factor due to the accumulated knowledge and experience.

Originality/value

The main contribution of this study is to theoretically and empirically discover the most important factors that influence EMIS post-adoption usage. Perceived benefits are considered as external factors to the TOE framework and mediate the effect of TAM-TOE factors on individual post-adoption usage.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

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Article
Publication date: 12 October 2021

Mahak Sharma, Ruchita Gupta, Padmanav Acharya and Karuna Jain

Cloud computing (CC) services have given a tremendous boost to the creation of efficient and effective solutions. With developing countries at a slow pace of adoption

Abstract

Purpose

Cloud computing (CC) services have given a tremendous boost to the creation of efficient and effective solutions. With developing countries at a slow pace of adoption, this research aims to identify factors and their interrelationships influencing the adoption of CC in a developing country context. The developing countries are enjoying numerous benefits from CC services; however, its low adoption is still a question in developing economies; hence, the authors have selected the context of information and communication technology (ICT) firms in India.

Design/methodology/approach

The qualitative research method is used where experts from thirteen ICT firms in India are interviewed.

Findings

Sixteen factors, twenty-eight subfactors, and 25 interrelationships are revealed through content analysis. Further, causal loop diagrams are proposed to display the behavior of cause and effect of these factors from a system's perspective. This will help to understand the relationships among the factors in order to enhance the speed of CC adoption. Possible financial loss and resistance to change are found as the key barriers to adoption. The proposed interrelationships can guide both policymakers and service providers for designing effective CC policies.

Originality/value

This is the first scholarly work that identifies interrelationships among factors and subfactors, thereby providing a holistic picture to decision-makers while making a choice on whether to adopt cloud services or continue with on premise data centers and servers.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

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Article
Publication date: 17 September 2021

Lujie Chen, Mengqi Jiang, Fu Jia and Guoquan Liu

The purpose of this study is to develop a synthesized conceptual framework for artificial intelligence (AI) adoption in the field of business-to-business (B2B) marketing.

Abstract

Purpose

The purpose of this study is to develop a synthesized conceptual framework for artificial intelligence (AI) adoption in the field of business-to-business (B2B) marketing.

Design/methodology/approach

A conceptual development approach has been adopted, based on a content analysis of 59 papers in peer-reviewed academic journals, to identify drivers, barriers, practices and consequences of AI adoption in B2B marketing. Based on these analyses and findings, a conceptual model is developed.

Findings

This paper identifies the following two key drivers of AI adoption: the shortcomings of current marketing activities and the external pressure imposed by informatization. Seven outcomes are identified, namely, efficiency improvements, accuracy improvements, better decision-making, customer relationship improvements, sales increases, cost reductions and risk reductions. Based on information processing theory and organizational learning theory (OLT), an integrated conceptual framework is developed to explain the relationship between each construct of AI adoption in B2B marketing.

Originality/value

This study is the first conceptual paper that synthesizes drivers, barriers and outcomes of AI adoption in B2B marketing. The conceptual model derived from the combination of information processing theory and OLT provides a comprehensive framework for future work and opens avenues of research on this topic. This paper contributes to both AI literature and B2B literature.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

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Article
Publication date: 31 August 2021

Yi Cai, Wene Qi and Famin Yi

The purpose of this study is to examine the effects of mobile Internet adoption on technology adoption extensity.

Abstract

Purpose

The purpose of this study is to examine the effects of mobile Internet adoption on technology adoption extensity.

Design/methodology/approach

This study uses cross-sectional data collected in 2018 from 932 smallholder litchi farmers in Guangdong Province and Guangxi Province in southern China. A Poisson regression with endogenous treatment effects (ETPR) model is applied to estimate the effects of mobile Internet adoption on technology adoption extensity.

Findings

The ETPR model results indicate that mobile Internet adoption can significantly enhance technology adoption extensity. In addition, the extensity of technology adoption is also determined by education level, training, share of litchi farming income, guidebook use and cooperative membership. Disaggregated analyses further confirm the positive impact of mobile Internet adoption on the number of capital- and labor-intensive technologies adopted.

Originality/value

This study contributes to the literature on agricultural technology adoption. The findings highlight the need to facilitate modern agricultural technology penetration by promoting the use of mobile Internet technologies.

Details

China Agricultural Economic Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1756-137X

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Article
Publication date: 6 September 2021

Maruf Gbadebo Salimon, Olanrewaju Kareem, Sany Sanuri Mohd Mokhtar, Olayemi Abdullateef Aliyu, Jibril Adewale Bamgbade and Adekunle Qudus Adeleke

The purpose of this study is to examine the factors that influence Malaysian Small and Medium Enterprises (SMEs) to adopt mobile commerce (m-commerce) by integrating the…

Abstract

Purpose

The purpose of this study is to examine the factors that influence Malaysian Small and Medium Enterprises (SMEs) to adopt mobile commerce (m-commerce) by integrating the constructs of Technology Acceptance Model 3 (TAM 3), Universal Theory of Acceptance and Use of Technology 2 and Technology-Organization-Environment model. Though numerous m-commerce adoption (MCA) studies have been conducted, lesser attention is paid to how hedonic motivation (HM) can influence organizational users such as SMEs. This study bridges the gap by integrating the three models to provide a new lens to guide SMEs.

Design/methodology/approach

To examine the factors that influence the adoption of m-commerce, the researchers collected data from SMEs in Malaysia using an online survey. The sample size of the participants was determined through the available list provided by SME Corp Malaysia. The researchers also used Krejcie and Morgan’s sample size and G * Power techniques to determine that the sample size was appropriate. The data collected were analyzed using partial least square-structural equation modeling.

Findings

The findings of this study reveal that technological factors (computer self-efficacy [CSE], result demonstrability [RD] and computer anxiety [CA]) positively and significantly influence MCA. Likewise, the organizational/environmental factors (m-commerce knowledge, pressure from trading partners and pressure from competitors) positively and significantly influence MCA. The moderating influence of HM was also achieved on the relationship between CSE and RD. However, the proposed hedonic moderating relationship between CA and the adoption of m-commerce is not significant.

Research limitations/implications

This study integrates three models to explain the adoption of m-commerce among SMEs in Malaysia and tested the moderating influence of HM. The results obtained better explain the decision by the SMEs to use m-commerce.

Originality/value

The study critically considered how m-commerce can be adopted by SMEs in Malaysia, which previous studies have largely ignored. Considering this, the study, therefore, advances a new relationship by integrating Technology-organization-environment model with TAM 3 and the moderating influence of HM to explain MCA among SMEs. This paper is one of the few research studies to test the moderating influence of HM in this regard.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

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Article
Publication date: 10 September 2021

Guofeng Ma, Shan Jiang and Jianyao Jia

A lack of reliable and effective communication tools poses major barriers impeding the performance of construction projects consisting of diverse participants. Although…

Abstract

Purpose

A lack of reliable and effective communication tools poses major barriers impeding the performance of construction projects consisting of diverse participants. Although some construction project teams (CPTs) begin to apply social media (SM) as an available approach for project management the entire mechanism of SM adoption in this specific context remains understudied. Therefore, this study aims to adopt a CPT's lens to investigate the critical antecedents and associated effects underlying SM adoption in the construction industry.

Design/methodology/approach

Based on the technology–organization–environment (TOE) theory, a conceptual model was proposed and tested by empirical data collected from 159 CPTs in China. Structural equation modeling technique was employed for data analysis.

Findings

The results demonstrate that all the five extracted TOE-based antecedents including two technological factors (i.e. compatibility and expected cost), one organizational factor (i.e. top management support) and two environmental factors (i.e. project partner collaboration and project fit) are crucial to the adoption of SM in CPTs. Besides, SM acceptance is found to mediate the relationships between organizational and environmental factors and SM use. Moreover, SM use significantly predicts the communication effectiveness of CPTs.

Research limitations/implications

A questionnaire study based on cross-sectional data from China may only unveil the logic of SM adoption in the context of Chinese construction industry within a shorter time interval. It is recommended that future research could develop longitudinal studies among various construction practitioners in different countries to further specify and generalize the current findings.

Originality/value

This paper provides a comprehensive understanding of SM adoption in the construction industry by exploring the preadoption antecedents and postadoption effects from the perspective of project teams. The empirical findings advance the current web-based project management literature and afford new insights for construction practitioners into better managing SM application to reap its full capabilities in projects.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Content available
Article
Publication date: 20 September 2021

Pushkar Dubey and Kailash Kumar Sahu

Technology-enhanced learning (TEL), undoubtedly, creates a big difference in higher education students' knowledge and growth, which helps them become globally competitive…

Abstract

Purpose

Technology-enhanced learning (TEL), undoubtedly, creates a big difference in higher education students' knowledge and growth, which helps them become globally competitive in the job market eventually. The present study aims to investigate the effect of various factors, i.e. informational quality, compatibility, resource availability, subjective norms, subject interest, institutional branding and self-efficacy on students' adoption intention to TEL enrolled in different government and private educational institutes in Chhattisgarh state.

Design/methodology/approach

The primary data were collected from 600 students from different universities and colleges using purposive sampling technique with “criterion sampling”. Hierarchal multiple regression (stepwise) analysis was used on the collected data.

Findings

Results concluded that factors, i.e. compatibility, resource availability, subjective norms, subject interest and institutional branding are significantly and positively influencing students' adoption intention to TEL in Chhattisgarh, whereas self-efficacy and informational quality of TEL did not contribute significant effect for students' adoption intention.

Originality/value

There is a lack of research in the knowledge domain, especially in the field of TEL, in the state of Chhattisgarh. The different variables taken in the present study, such as informational quality, self-efficacy, institutional branding, subjective norms, resource availability, compatibility and subject interest of TEL, are the first of its kind where these variables are being examined on the students' adoption intention to TEL.

Details

Journal of Research in Innovative Teaching & Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2397-7604

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Article
Publication date: 9 September 2021

Deepak Chawla and Himanshu Joshi

India has the second highest percentage of mobile wallet adoption driven by availability of affordable smartphones and Internet. Despite a general interest, studies on its…

Abstract

Purpose

India has the second highest percentage of mobile wallet adoption driven by availability of affordable smartphones and Internet. Despite a general interest, studies on its adoption have been scarce. This research assumes that user segments exist, each with their own level of maturity, and addresses the question “Are there segments which can be profiled?” Thus, the objectives of the study are to propose a model that explains the attitude of user segments towards its adoption; identify probable user segments and profile them; examine the importance and performance of constructs which influence attitude within each cluster and recommend ways to improve performance.

Design/methodology/approach

This paper employs the constructs from two popular theories on technology adoption, i.e. technology acceptance model (TAM) and Unified Theory of Acceptance and Use of Technology (UTAUT). A synthesis of review of literature on these models, besides two focus group discussions (FGDs), was used to design a pilot instrument. A nationwide survey was conducted, and 744 responses were obtained. Convenience sampling was used to select the respondents. The average scores of various constructs were computed and subjected to hierarchical clustering. Further, k-means clustering was carried out. The demographic profiling of each cluster was done through cross-tabulation and differences related to attitude and intention between clusters were tracked by one-way Analysis of Variance (ANOVA). To determine the relative importance and performance of constructs within each cluster, Importance-Performance Map Analysis (IPMA) using Smart Partial Least Squares (PLS) was carried out.

Findings

The hierarchical clustering resulted in three clusters. The result of k-means clustering was used to label the clusters as Technology Enthusiasts (TE), Technology Sceptics (TS) and Technology Pragmatists (TP). The obtained clusters were found to differ in terms of perception, attitude, intention, behavior, marital status, education, occupation and income levels. With respect to each cluster, it was seen that the top three important constructs are Perceived Usefulness (PU), Security (SEC) and Lifestyle Compatibility (LC) as indicated by the IPMA. The findings indicate that mobile wallet providers should focus on all six constructs, with special focus on PU, SEC and LC. The findings of this study will help mobile wallet providers in customizing their offerings to enhance adoption attitude in all three clusters.

Research limitations/implications

This study examines the perception of students and working professional towards mobile wallet adoption and uses this data for segmentation. However, there could be underlying differences between these two groups, as the motive behind adopting a technology may be different. Thus, treating them as homogenous user segments could be a limitation. Therefore, exploring segments and profiles for each type of user may be an area for future research. Mobile wallet providers should also give utmost importance to perceived usefulness, security and lifestyle compatibility while designing their services. This will not only enhance user trust and compatibility with mobile wallet but also improve the outcomes associated with its usage.

Practical implications

This study will help mobile wallet providers understand the user segments and customize their service offerings.

Originality/value

This study provides a comparison of the respondent profiles of three obtained segments of mobile wallet users. While prior studies have identified segments associated with adoption of technologies like ATM banking, SMS banking, online banking, Internet banking, mobile banking etc., not much has been reported on mobile wallet adoption. To the best of the authors' knowledge, this is a novel study in India, aimed at identifying user clusters among adopters of mobile wallets and developing cluster profiles based on demographic, attitude and intention.

Details

Aslib Journal of Information Management, vol. 73 no. 6
Type: Research Article
ISSN: 2050-3806

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