Implications of the COVID-19 pandemic on continuance usage of electronic tax declaration platforms: extending classical UTAUT model

Digital Policy Regulation and Governance, Journal Year: 2024, Volume and Issue: 26(6), P. 640 - 658

Published: May 24, 2024

Purpose Investigating antecedents that may affect the usage of electronic tax declaration platforms is not a new research topic. Nevertheless, investigating continuance these beyond COVID-19 pandemic relatively trend. Accordingly, purpose this study to investigate antecedent factors directly influence platforms’ in post-pandemic era by integrating Unified Theory Acceptance and Use Technology Model with other related factors. Design/methodology/approach To achieve main study, an online questionnaire was used gather data from 231 Jordanian taxpayers. Findings The findings revealed positive significant effects performance expectancy, social influence, knowledge trust e-government services on platforms. Contrary what expected, effort expectancy insignificant, hence hypothesis ( H2 ) rejected. Originality/value current provided theoretical practical implications using well-established lens within context developing country, namely, Jordan.

Language: Английский

---

Revolutionizing supply chain management: a critical meta-analysis of empowerment and constraint factors in blockchain technology adoption

Business Process Management Journal, Journal Year: 2024, Volume and Issue: 30(5), P. 1472 - 1500

Published: May 31, 2024

Purpose This study conducts a thorough literature review and meta-analysis to explore the adoption of blockchain technology (BCT) in supply chain management (SCM). It aims identify potential benefits, challenges, critical factors influencing implementation this chains. Design/methodology/approach A systematic analysis 157 highly cited publications is performed, offering insights into research trends, citations, industries, methods, contextual aspects. Thematic employed uncover key findings regarding enablers, barriers, drivers, drawbacks associated with BCT Findings The highlights complexities opportunities involved adopting SCM. proposed model aligns five dimensions, including inter-organizational, intra-organizational, technological, legal, assist businesses harnessing BCT, overcoming obstacles, managing challenges. provides practical recommendations for navigating intricacies while balancing challenges risks. Practical implications Organizations operating chains can leverage gained from investigation position themselves at forefront adoption. By implementing model, they unlock benefits such as increased transparency, efficiency, trust, cost reduction. Originality/value novelty paper lies its extensive on Blockchain Technology offers various aspects drawbacks. Additionally, presents comprehensive specifically designed successful addresses multiple dimensions financial.

Language: Английский

---

Exploring the antecedent factors of continuous intention to use mobile money: insights from emerging markets

Digital Policy Regulation and Governance, Journal Year: 2024, Volume and Issue: unknown

Published: July 23, 2024

Purpose The purpose of this study is to examine the factors that may have an influence on continuous intention use mobile money as one Financial Technology (FinTech) products beyond COVID-19 pandemic lockdown period. Design/methodology/approach This has empirically tested expanded post-acceptance model (Extend-PAM) and expectation-confirmation (ECM) explain adoption in Jordan. Data collected were analyzed through partial least squares–structural equation modeling (PLS-SEM). Findings results mainly showed quality administrative services trust significantly impact confirmation perceived usefulness. In addition, security knowledge FinTech users’ Also, usefulness satisfaction intention. Significant relationships noted among confirmation, usefulness, money. Originality/value paper integrates two key theories: post-adoption behavior Therefore, attempts fill a literature gap by examining antecedent post-consumption stage.

Language: Английский

---

Attitudes toward the adoption of accounting analytics technology in the digital transformation landscape

Journal of Accounting & Organizational Change, Journal Year: 2024, Volume and Issue: unknown

Published: Aug. 30, 2024

Purpose The main purpose of this study is to determine the accounting analytics technology (AAT) adoption among manufacturing small and medium-sized enterprises (SMEs) based on extended acceptance model (TAM). Design/methodology/approach quantitative research approach with online surveys was used collect data from 219 managers SMEs in Jordan. To test suggested model, partial least squares structural equation modeling used. Findings findings indicated that all direct paths were found be significant hypothesized directions. Ultimately, results also revealed perceived usefulness has mediated relationship between ease use intention AAT, hence indirect hypotheses accepted. Originality/value This successfully TAM context AAT Jordanian by including new factors along original particularly postpandemic era.

Language: Английский

---

What determines data analytics systems performance in financial engineering? A user perspective

VINE Journal of Information and Knowledge Management Systems, Journal Year: 2024, Volume and Issue: unknown

Published: Sept. 5, 2024

Purpose Even though the end-user satisfaction construct has gained prominence as a surrogate measure of information systems performance assessment, it received scant formal treatment and empirical examination in data analytics field. In this respect, study aims to examine vital role user proxy system financial engineering context. Design/methodology/approach This empirically validated proposed model using primary quantitative obtained from managers, engineers analysts who are working at Jordanian institutions. The were tested partial least squares-based structural equation modeling. Findings analysis results identified that technology quality, knowledge quality decision key factors enhance environment with an explained variance around 69%. Originality/value research contributed discourse regarding pivotal context developing countries such Jordan, which lays firm foundation for future research.

Language: Английский

---

The influence of digital disclosure language adoption on decrease financial information asymmetry and increase its quality

Information Discovery and Delivery, Journal Year: 2024, Volume and Issue: unknown

Published: Aug. 26, 2024

Purpose The main purpose of this study is to determine the antecedent factors digital financial disclosure language adoption and its impact on decreasing information asymmetry increasing quality. Design/methodology/approach data was obtained from 116 managers, who are working responsible for preparing filing statements reports in listed Jordanian firms Amman Stock Exchange. partial least squares structural equation modeling approach used analysis. Findings empirical results revealed that reporting positively influenced by perceived usefulness ease use. Besides, outcomes also confirm influences accounting quality, hence hypotheses H1 , H2 H3 were accepted. Originality/value This varies previous studies because it considered among first improving quality sustainability an setting a developing country perspective such as Jordan.

Language: Английский

---

The antecedents and outcomes of accounting information systems usage: the indirect effect of IT knowledge

Knowledge and Information Systems, Journal Year: 2025, Volume and Issue: unknown

Published: Feb. 19, 2025

Language: Английский

---

Artificial intelligence and its applications in the context of accounting and disclosure

Journal of financial reporting & accounting, Journal Year: 2024, Volume and Issue: unknown

Published: Sept. 28, 2024

Purpose The purpose of this paper is to examine whether artificial intelligence (AI) increases data and information quality in the accounting disclosure context. Design/methodology/approach Data were collected from financial managers, who are working listed Jordanian firms Amman Stock Exchange. SmartPLS software based on Partial Least Squares Structural Equation Modeling approach was used test hypotheses. Findings empirical results reached acceptance all hypotheses, means that hypothesized relationships positive, as impact AI positive context, also adoption digital mediated relationship between information, hence, hypotheses statistically supported context Jordan. Originality/value This study broadened literature by proposing a research model defines some main factors for determining managers’ perceptions issues with its quality. By illuminating relevance these presence mandate disclosure, sheds light regulators making future policies among different sectors such financial, service industrial

Language: Английский

---

Optimizing Working Capital in E-Commerce Supply Chains

International Journal of Information Systems and Supply Chain Management, Journal Year: 2025, Volume and Issue: 18(1), P. 1 - 30

Published: Feb. 13, 2025

This research aims to develop a comprehensive, data-driven financial model for optimizing working capital enhance operational efficiency and competitiveness in the supply chains of e-commerce companies. Questionnaire data from 280 stakeholders operating within across globe were analyzed using structural equation modeling (SEM) analysis explore complex interrelations between variables that optimize chains. The findings SEM reveal technology integration, such as sensors AI-driven inventory management systems; market responsiveness through adaptive pricing strategies; supplier relationship via ethical transparent transactions, have direct positive influence on Furthermore, collaborative planning, use emerging technologies efficient practices, emerged key mediator, amplifying integration management.

Language: Английский

---

Sustainable e-Commerce: Transformation in Environmental, Economic, and Social Dimensions

ASYA STUDIES, Journal Year: 2025, Volume and Issue: 9(31), P. 261 - 290

Published: March 25, 2025

E-commerce has become one of the key dynamics global trade in recent years, particularly as a rapidly growing sector with advancement digitalization. However, this rapid growth not only provided economic benefits but also brought about significant responsibilities terms environmental and social sustainability. This study examines detail contribution e-commerce to sustainable development goals context environmental, economic, The aim is provide roadmap for how impacts can be managed, strategies developed alignment goals, fulfilled. From perspective sustainability, negative arising from processes, such logistics, packaging, use digital infrastructure, are issue. To mitigate these impacts, green logistics solutions, packaging made recycled materials, digitalization that reduce carbon emissions proposed. Additionally, strengthening infrastructures adopting eco-friendly technologies play crucial role improving sustainability e-commerce. an perspective, it been found contributes by increasing access SMEs markets. Digitalization enables businesses work more efficiently create new opportunities. emphasized should financial aligned Regarding platforms must respect labor rights, fulfill their responsibilities, raise consumer awareness products. Moreover, promoting shopping habits essential. In conclusion, determined contribute principles managed together.

Language: Английский

---