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Article
Publication date: 12 February 2024

Kim-Lim Tan, Ivy S.H. Hii, Yijing Huang and Yaru Yan

Companies allowing employees to self-report business expenses face the risk of expense fraud because some occasionally engage in dishonest behavior to receive reimbursements for…

Abstract

Purpose

Companies allowing employees to self-report business expenses face the risk of expense fraud because some occasionally engage in dishonest behavior to receive reimbursements for their use. Drawing on the technology acceptance model, this study aims to investigate the effects of perceived usefulness, perceived ease of use and perceived security on the trust in e-reimbursement systems and the relationship with honest disclosure intention.

Design/methodology/approach

A self-administered questionnaire was distributed to 254 respondents, with the partial least squares structural equation modeling used to analyze the data.

Findings

The findings showed that perceived security and perceived usefulness explained trust in e-reimbursement systems, whereas perceived ease of use had no significant effect on it. Corporate governance and trust in e-reimbursement systems have a positive relationship with whistleblowing intention. At the same time, corporate governance mediates the relationship between trust in e-reimbursement systems and honest disclosure intention.

Originality/value

This study sheds light on using e-reimbursement systems within organizations to prevent fraudulent reimbursements and offers recommendations to management on enhancing employees’ intention to engage in honest disclosure behavior through e-reimbursement systems.

Details

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

Keywords

Article
Publication date: 26 June 2024

Ismah Osman, Emi Normalina Omar, Ririn Tri Ratnasari, Chairul Furqon and Mokh Adib Sultan

The purpose of this study is to ascertain service quality (halal values, assurance, meal quality, reliability, security, system and traceability) and perceived risks (financial…

Abstract

Purpose

The purpose of this study is to ascertain service quality (halal values, assurance, meal quality, reliability, security, system and traceability) and perceived risks (financial, quality, environment, social, time, psychology and health) and its influence on satisfaction, as well as trust concerning online halal food delivery system (OHFDS).

Design/methodology/approach

This study uses quantitative methodology, through an online survey, by using purposive sampling across a sample size of 423 respondents. The analysis of data was conducted using SmartPLS.

Findings

The results of the findings indicate that assurance and halal values have an influence on satisfaction, as well as trust; nonetheless, only reliability has an impact on satisfaction. On the other hand, perceived health and financial risks have negative influence on trust and satisfaction toward OHFDS. In addition, perceived psychological and financial risks are found to have negative impacts on trust of OHFDS.

Research limitations/implications

The theoretical value of this study is the testing of perceived service quality and risks concerning OHFDS in the same model, thereby contributing to a deeper understanding of its impact on trust and satisfaction toward the online food service delivery industry. The results of this study may appear as a starting point for researchers who wish to conduct further studies on the same topic.

Practical implications

This study suggests that the service providers need to boost their efforts in establishing high quality service and, simultaneously, reduce perceived risks, to develop satisfaction and trust toward OHFDS.

Social implications

The long-term consequence of the business's achievement is that it makes it simpler for customers to have confidence in, be satisfied with and recommend the service providers to others.

Originality/value

A number of research investigations have been conducted among Muslims, specifically in the Asian region, which have yielded crucial data regarding consumer behavior toward halal products, such as food and tourism. This study, nonetheless, remains close with other studies on halal food, except that it adds together the knowledge of perceived quality and risks, as to gain a deeper understanding of the experience customers have on food, through online service delivery.

Details

Journal of Islamic Marketing, vol. 15 no. 9
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 6 February 2024

Christina Donovan and Hannes Hautz

This paper seeks to illustrate how interventionist education reforms shape dis/trust-building processes and their impact on teacher professionalism in vocational education and…

Abstract

Purpose

This paper seeks to illustrate how interventionist education reforms shape dis/trust-building processes and their impact on teacher professionalism in vocational education and training (VET) across national contexts. Using trust as the object of analysis, we discuss the affective mechanisms of becoming a professional in a standards-based neoliberal environment.

Design/methodology/approach

Through an analysis of VET teacher narratives in England and Austria, the paper draws attention to the ways in which policy instrumentalism has created a culture of distrust in VET. Drawing upon foundational work on system trust developed by Niklas Luhmann, we illustrate how conditions for trust sit at symbolic thresholds, which set the conditions for professional recognition within VET.

Findings

Our analysis revealed that attempts to standardise VET strategy are fuelled by the need for existential security and predictability, leading to tensions in the cultivation of system trust. Conditions for professional recognition across both contexts were based on practices of documentation and subordination, narrowly defining modes of legitimate self-expression in organisations. This constitutes a crisis of trust in VET teacher professionalism, which undermines pedagogical autonomy and integrity.

Practical implications

We seek to highlight the impact that reduced trust in the governance of VET can have on issues associated with teacher motivation, well-being and retention. The consideration of trust is therefore essential both for policy design and implementation in VET organisations.

Originality/value

The application of trust theory offers a distinctive lens through which to understand the impact of accountability, performativity and governance processes upon teacher subjectivity within VET across national contexts.

Details

Education + Training, vol. 66 no. 5
Type: Research Article
ISSN: 0040-0912

Keywords

Open Access
Article
Publication date: 21 February 2024

Tina Bedenik, Claudine Kearney and Éidín Ní Shé

In this viewpoint article, the authors recognize the increased focus in health systems on co-design for innovation and change. This article explores the role of leaders and…

Abstract

Purpose

In this viewpoint article, the authors recognize the increased focus in health systems on co-design for innovation and change. This article explores the role of leaders and mangers in developing and enhancing a culture of trust in their organizations to enable co-design, with the potential to drive innovation and change in healthcare.

Design/methodology/approach

Using social science analyses, the authors argue that current co-design literature has limited focus on interactions between senior leaders and managers, and healthcare staff and service users in supporting co-designed innovation and change. The authors draw on social and health science studies of trust to highlight how the value-based co-design process needs to be supported and enhanced. We outline what co-design innovation and change involve in a health system, conceptualize trust and reflect on its importance within the health system, and finally note the role of senior leaders and managers in supporting trust and responsiveness for co-designed innovation and change.

Findings

Healthcare needs leaders and managers to embrace co-design that drives innovation now and in the future through people – leading to better healthcare for society at large. As authors we argue that it is now the time to shift our focus on the role of senior managers and leaders to embed co-design into health and social care structures, through creating and nurturing a culture of trust.

Originality/value

Building public trust in the health system and interpersonal trust within the health system is an ongoing process that relies upon personal behavior of managers and senior leaders, organizational practices within the system, as well as political processes that underpin these practices. By implementing managerial, leadership and individual practices on all levels, senior managers and leaders provide a mechanism to increase both trust and responsiveness for co-design that supports innovation and change in the health system.

Details

Journal of Health Organization and Management, vol. 38 no. 9
Type: Research Article
ISSN: 1477-7266

Keywords

Open Access
Article
Publication date: 25 October 2022

Heitor Hoffman Nakashima, Daielly Mantovani and Celso Machado Junior

This paper aims to investigate whether professional data analysts’ trust of black-box systems is increased by explainability artifacts.

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Abstract

Purpose

This paper aims to investigate whether professional data analysts’ trust of black-box systems is increased by explainability artifacts.

Design/methodology/approach

The study was developed in two phases. First a black-box prediction model was estimated using artificial neural networks, and local explainability artifacts were estimated using local interpretable model-agnostic explanations (LIME) algorithms. In the second phase, the model and explainability outcomes were presented to a sample of data analysts from the financial market and their trust of the models was measured. Finally, interviews were conducted in order to understand their perceptions regarding black-box models.

Findings

The data suggest that users’ trust of black-box systems is high and explainability artifacts do not influence this behavior. The interviews reveal that the nature and complexity of the problem a black-box model addresses influences the users’ perceptions, trust being reduced in situations that represent a threat (e.g. autonomous cars). Concerns about the models’ ethics were also mentioned by the interviewees.

Research limitations/implications

The study considered a small sample of professional analysts from the financial market, which traditionally employs data analysis techniques for credit and risk analysis. Research with personnel in other sectors might reveal different perceptions.

Originality/value

Other studies regarding trust in black-box models and explainability artifacts have focused on ordinary users, with little or no knowledge of data analysis. The present research focuses on expert users, which provides a different perspective and shows that, for them, trust is related to the quality of data and the nature of the problem being solved, as well as the practical consequences. Explanation of the algorithm mechanics itself is not significantly relevant.

Details

Revista de Gestão, vol. 31 no. 2
Type: Research Article
ISSN: 1809-2276

Keywords

Article
Publication date: 8 July 2024

Attiqur Rehman, Ali GhaffarianHoseini, Nicola Naismith, Abdulbasit Almhafdy, Amirhosein Ghaffarianhoseini, John Tookey and Shafiq Urrehman

Autonomous vehicles (AVs) have the potential to transform the infrastructure, mobility and social well-being paradigms in New Zealand (NZ) amid its unprecedented population and…

Abstract

Purpose

Autonomous vehicles (AVs) have the potential to transform the infrastructure, mobility and social well-being paradigms in New Zealand (NZ) amid its unprecedented population and road safety challenges. But, public acceptance, co-evolution of regulations and AV technology based on interpersonal and institutional trust perspectives pose significant challenges. Previous theories and models need to be more comprehensive to address trust influencing autonomous driving (AD) factors in natural settings. Therefore, this study aims to find key AD factors corresponding to the chain of human-machine interaction (HMI) events happening in real time and formulate a guiding framework for the successful deployment of AVs in NZ.

Design/methodology/approach

This study utilized a comprehensive literature review complemented by an AV users’ study with 15 participants. AV driving sprints were conducted on low, medium and high-density roads in Auckland, followed by 15 ideation workshops to gather data about the users’ observations, feelings and attitudes towards the AVs during HMI.

Findings

This research study determined nine essential trust-influencing AD determinants in HMI and legal readiness domains. These AD determinants were analyzed, corresponding to eight AV events in three phases. Subsequently, a guiding framework was developed based on these factors, i.e. human-machine interaction autonomous driving events relationship identification framework (HMI-ADERIF) for the deployment of AVs in New Zealand.

Research limitations/implications

This study was conducted only in specific Auckland areas.

Practical implications

This study is significant for advanced design research and provides valuable insights, guidelines and deployment pathways for designers, practitioners and regulators when developing HMI Systems for AD vehicles.

Originality/value

This study is the first-ever AV user study in New Zealand in live traffic conditions. This user study also claimed its novelty due to AV trials in congested and fast-moving traffic on the four-lane motorway in New Zealand. Previously, none of the studies conducted AV user study on SUV BMW vehicle and motorway in real-time traffic conditions; all operations were completely autonomous without any input from the driver. Thus, it explored the essential autonomous driving (AD) trust influencing variables in human factors and legal readiness domains. This research is also unique in identifying critical AD determinants that affect the user trust, acceptance and adoption of AVs in New Zealand by bridging the socio-technical gap with futuristic research insights.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 20 August 2024

Tri Lam

The flagship traceability technology is increasing transparency, social benefit and economic value particularly after the pandemic. There has not been much research on how…

Abstract

Purpose

The flagship traceability technology is increasing transparency, social benefit and economic value particularly after the pandemic. There has not been much research on how information quality in transparency affects information usefulness and trust. The research model is built on the framework of transparency requirements and incorporates the usefulness of traceability information and trust.

Design/methodology/approach

Questionnaire survey was used for data collection. To evaluate the research model, structural equation modeling (SEM) was employed. Measurement invariance analysis was used to investigate variations in trust between groups.

Findings

The results show that transparency requirements including information relevancy, ease of manipulation and value-added information affect information usefulness. The usefulness of traceability information positively affects trust in producers. Information receivers who believe in the credibility of traceability information have a higher level of trust than those who do not.

Originality/value

The results have important theoretical and practical implications for academia and industry to devise strategies and policies on data-centric traceability systems.

Details

Industrial Management & Data Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 28 September 2023

Sigi Goode and Amir Riaz

It is becoming easier for end-users to modify their information system, sometimes against the wishes of management or the original manufacturer. In the mobile device context…

Abstract

Purpose

It is becoming easier for end-users to modify their information system, sometimes against the wishes of management or the original manufacturer. In the mobile device context, “modding”, “jailbreaking” or “rooting” allows a mobile phone user to select operating software and network providers other than those mandated by the original provider. Prior studies have theorised that modders and non-modders possess different perspectives on the relationship between them and their device provider. However, these differences have not been empirically demonstrated in prior work. This paper aims to test theoretical pathways to explain the behavioural relationship effects of security within the modding context.

Design/methodology/approach

This study models four relationship conceptualisations from prior research. The study tests this model using a survey of 464 mobile device users to compare the user attitudes of modders and non-modders.

Findings

Modder and non-modder relationships differ. Both groups value security, but in different ways: modder relationships are governed by satisfaction and commitment, while non-modder relationships are governed more by trust.

Originality/value

To the best of the authors’ knowledge, this is the first study to empirically demonstrate the relationship differences between IS modifiers and non-modifiers. Most published work has focused on IS that are unmodified. Incorporating device modification may improve behavioural understanding of end-users.

Details

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

Keywords

Article
Publication date: 3 June 2024

Xin-Jean Lim, Jun-Hwa Cheah, Jennifer Yee-Shan Chang, Weng Marc Lim, Alastair M. Morrison and Yogesh K. Dwivedi

This study synthesises the self-determination theory (SDT), expectation-confirmation model (ECM), and protection motivation theory (PMT) to formulate an integrated theoretical…

Abstract

Purpose

This study synthesises the self-determination theory (SDT), expectation-confirmation model (ECM), and protection motivation theory (PMT) to formulate an integrated theoretical framework that elucidates the process of shaping the intention to continue using facial recognition payment (FRP) under the conditional impact of perceived technology security.

Design/methodology/approach

Data from 667 Beijing Winter Olympics visitors with FRP experience were collected through an online survey and analysed using variance based-structural equation modelling (VB-SEM).

Findings

This study reveals that the intention to continue using FRP evolves through three key stages. Initially, in the expectation stage, the multidimensional concept of artificial autonomy (sensing, thought, and action), which is underpinned by self-determination, is pivotal, strongly influencing perceptions of service enhancement and fostering trust in FRP. Subsequently, the confirmation stage underscores the importance of perceived service enhancement and trust as vital drivers in maintaining FRP usage, while also contributing to subjective well-being. Crucially, perceived technology security emerges as a key moderating factor, enhancing positive perceptions and intentions towards FRP, thus influencing its sustained adoption.

Originality/value

This study stands out by revealing the nuanced interplay between artificial autonomy and user perceptions, particularly concerning service enhancement, technology security, and trust, as they influence well-being and the continued adoption of FRP. Robustly grounded in the integrated theoretical framework of SDT, ECM, and PMT, the study’s findings are critical for comprehending the core elements and specific drivers that promote sustained FRP use, especially as we consider its potential widespread implementation. Therefore, this study not only advances theoretical understanding but also offers practical guidance for optimising FRP deployment strategies in a rapidly evolving technological landscape.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 8 December 2022

Andrea Calabro, Tahir M. Nisar, Mariateresa Torchia and Hsiao-Ting Tseng

In this study, the authors examine how organizational-, systems- and interpersonal-level trust may be required for a smooth functioning of the firms in the sharing economy (SE)…

Abstract

Purpose

In this study, the authors examine how organizational-, systems- and interpersonal-level trust may be required for a smooth functioning of the firms in the sharing economy (SE). The research objective is to explore the trust-building mechanisms of Airbnb, a leading SE organization, and its aim to foster generalized trust. An investigation of the Airbnb's promotion of different trust-building mechanisms will allow to evaluate their effectiveness in how they can help overcome scepticism and distrust between the transacting parties. Consequently, the authors can develop a unique theoretical perspective on generalized trust in SE environments and better understand any trust-related barriers preventing SE transactions.

Design/methodology/approach

The authors employ a case study approach to investigate the research questions with the aim to fully understand the abstract and complex nature of trust. They focus on Airbnb as the company enjoys a leading market position, being a sharing economy firm. Moreover, the personal nature of accommodation sharing, which is the business of Airbnb, increases users' trust requirements, and so the company must take active steps to promote trust between the transacting parties. The authors adopt thematic analysis to execute the data analysis of the study's findings, which are derived from emergent themes and directed by the research objectives and relevant literature.

Findings

The results show that users of Airbnb are concerned about the danger of opportunistic hosts, although they are primarily motivated to use the company's services due to its economic benefits. Nevertheless, the success of Airbnb platform stems from the trust that the company has succeeded in establishing among its users, in particular interpersonal trust. Analysis reveals that generalized trust is fostered at an interpersonal level in the form of peer reviews, at an organizational level in terms of brand familiarity and at a systems level in regards to interface design.

Originality/value

The authors advance the argument that confidence to transact in the social economy stems from a combination of three levels of trust, including organizational-, systems- and interpersonal-level trust. These findings contribute to the body of trust research in information technology and people literature from its unique investigative setting, whilst simultaneously strengthening the primarily speculative research on SE with in-depth empirical evidence.

Details

Information Technology & People, vol. 36 no. 7
Type: Research Article
ISSN: 0959-3845

Keywords

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