Cloud-based accounting information systems usage and its impact on Jordanian SMEs’ performance: the post-COVID-19 perspective

Journal of financial reporting & accounting, Год журнала: 2022, Номер 21(1), С. 126 - 155

Опубликована: Авг. 29, 2022

Purpose The purpose of this study is to examine the factors influencing usage cloud-based accounting information systems (AIS) in crisis era (i.e. COVID-19 pandemic) by expanding unified theory acceptance and use technology (UTAUT) with new related critical factors. Design/methodology/approach A quantitative research approach based on a cross-sectional online questionnaire was used for collecting empirical data from 438 potential current users AIS. Structural equation modeling analysis moment structures 25.0 applied analysis. Findings outcome structural path revealed that performance expectancy, social motivation, risk (COV-19 PR) trust (TR) were significantly users’ behavioral intention (BI) toward using AIS explained 71% its variance. While, contrary what expected, impact effort expectancy perceived security (SEC) BI insignificant. In addition, influence actual behaviors 74% factors: communication quality (CQ) decision (DQ) influenced Practical implications would be valuable small- medium-sized enterprises officials policymakers illustrate relatively low rates formulate strategies boost Jordanian users, where services are still deemed as an innovation. Originality/value To best authors’ knowledge, first academic paper extends UTAUT integrating additional TR, SEC COV-19 PR. addition two variables: CQ DQ, setting beyond pandemic. contributes knowledge system adoption considering cloud integration into work practices through BIs Jordan.

Язык: Английский

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Investigating antecedents of mobile payment systems’ decision-making: a mediated model

Global Knowledge Memory and Communication, Год журнала: 2022, Номер 73(1/2), С. 45 - 66

Опубликована: Май 28, 2022

Purpose The increase in mobile telephone penetration has offered new opportunities for technology to improve payment operations all over the world. Little research examined issues related decision-making (DM) of systems usage Jordanian context. purpose this study is examine factors that may have an influence on adoption systems. This empirically tested expanded unified theory acceptance and use (UTAUT2) together with awareness (AW), trust (TR), security (SE) privacy (PR) as independent variables explain system Jordan. Design/methodology/approach In total, 270 employees participated a field survey questionnaire from public sector Amman city, capital city Data were analyzed through quantitative approach partial least squares–structural equation modeling. Findings results mainly showed determinants DM are price value, social influence, performance expectancy, AW TR. All these explained 60.2% variation DM. 72.2% been TR m-payment by SE PR. Furthermore, revealed mediates association between well PR system. Originality/value Interestingly, found be important contribute UTAUT2 model. Consequently, decision-makers Central Bank Jordan should consider when re-upgrading Mobile Payment near future.

Язык: Английский

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Determinants of user satisfaction with financial information systems in the digital transformation era: insights from emerging markets

Global Knowledge Memory and Communication, Год журнала: 2023, Номер 74(3/4), С. 1171 - 1190

Опубликована: Июль 4, 2023

Purpose Most of the previous studies agree about significance user satisfaction in ensuring endurance information systems (ISs). Accordingly, it is crucial to investigate effect e-Government on individual end-user as more and countries adopt deploy such Government Financial Management Information Systems (GFMIS) era digital transformation. Because this, purpose this study factors that contribute success GFMIS Jordan ultimately its users. Design/methodology/approach The IS model developed by DeLone McLean (2003) serves theoretical underpinning for current research. Adding training quality a new variable proposed has been found further increase A total 104 users provided data used verify model. partial least squares-structural equation modelling was test hypotheses. Findings empirical findings indicated significantly affected quality, service perceived usefulness; meanwhile, system only partially supported. research also showed level among Jordanian related they received. Originality/value This fills literature gap developing can help improve usage towards attaining greater performance amongst government agencies Jordan.

Язык: Английский

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The influence of e-satisfaction on users' e-loyalty toward e-wallet payment apps: a mediated-moderated model

International Journal of Emerging Markets, Год журнала: 2023, Номер unknown

Опубликована: Окт. 19, 2023

Purpose The purpose of this study is to investigate the antecedent factors influencing e-loyalty toward e-wallet payment apps in developing countries (e.g. Jordan). This also investigates mediating role perceived usefulness (PU) and moderating electronic word mouth (e-WOM) these apps. Design/methodology/approach An online questionnaire was used for data collection from 251 actual users To estimate test research-proposed model, partial least squares structural equation modeling (PLS-SEM) employed. Findings results mainly confirm that trust (PT), financial cost (PFC) ease use were found be determinants PU; security (PS), PT, PFC, enjoyment (PE) e-satisfaction, whereas e-satisfaction e-WOM Likewise, support significant effect e-WOM. Conversely, direct indirect impact PU health benefits (PHB) on not supported; therefore, hypotheses H4, H5 H9 rejected. Originality/value contributes understanding critical success underlying during post-COVID-19 era, which can help policymakers banks other institutions (service providers) increase diffusion rate inclusion by usage

Язык: Английский

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Twenty Years of Mobile Banking Services Development and Sustainability: A Bibliometric Analysis Overview (2000–2020)

Sustainability, Год журнала: 2022, Номер 14(17), С. 10630 - 10630

Опубликована: Авг. 26, 2022

The current paper aims to analyze the keywords related mobile banking (otherwise known as m-banking) issues by focusing on its development from 2000 2020, of which first publication about this issue appeared in Scopus database. This explored and analyzed 1206 research papers using Bibliometric analysis content had been conducted through Excel VOS viewer software obtain results. In addition, findings reveal that universal trends increased production at a global level led many changes, most rampant topic associated with m-banking periods is telecommunication systems. By showcasing creation key terms m-banking, it was possible identify significant changes field’s terminologies. Therefore, important follow up future decades, particularly how recent occurrences have influenced use level. Moreover, present study makes contribution literature providing framework for research. provides opportunities researchers explore streams Finally, kind method contribution, ad according databases (Scopus, Google Scholar, etc.), no work witnessed published covering detailed comprehensive multi-period manner such an applied method. fills gap conducting bibliometric analysis.

Язык: Английский

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Methods of Forecasting Electric Energy Consumption: A Literature Review

Energies, Год журнала: 2022, Номер 15(23), С. 8919 - 8919

Опубликована: Ноя. 25, 2022

Balancing the production and consumption of electricity is an urgent task. Its implementation largely depends on means methods planning production. Forecasting one tools since availability accurate forecast a mechanism for increasing validity management decisions. This study provides overview used to predict supply requirements different objects. The have been reviewed analytically, taking into account classification according anticipation period. In this way, in operative, short-term, medium-term, long-term forecasting considered. Both classical modern identified when electric energy consumption. Classical are based theory regression statistical analysis (regression, autoregressive models); probabilistic use deep-machine-learning algorithms, rank methodology, fuzzy set theory, singular spectral analysis, wavelet transformations, Gray models, etc. Due need take specifics each subject area characterizing facility obtain reliable results, power modeling remains task despite wide variety other methods. review was conducted with assessment following criteria: labor intensity, initial data set, scope application, accuracy method, possibility application horizons. above period allows highlights fact that predicting time intervals, same often used. Therefore, it worth emphasizing importance classifying over horizon not differentiate but consider type (operative, long-term).

Язык: Английский

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Does FinTech adoption increase the diffusion rate of digital financial inclusion? A study of the banking industry sector

Journal of financial reporting & accounting, Год журнала: 2023, Номер 22(2), С. 289 - 307

Опубликована: Сен. 26, 2023

Purpose The purpose of this study is to discuss the United Arab Emirates’ (UAE) favorable attitude toward financial sector’s digital transformation and development FinTech due rise technology. blends innovation technology provide inclusion stakeholders through various new products services such metaverse artificial intelligence. Design/methodology/approach A quantitative research approach was used empirically validate suggested model by using 260 Emirates-based banking authorities administrators’ data. Findings findings indicate that adoption had a substantial impact on competitiveness performance UAE industry during COVID-19 times. indicates adequate implementation alignment with management directly influence UAE’s sector in difficult Originality/value This critical because serves diverse nationalities, its success contingent competitive edge.

Язык: Английский

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A comparative analysis between FinTech and traditional stock markets: using Russia and Ukraine war data

Electronic Commerce Research, Год журнала: 2023, Номер 24(1), С. 629 - 654

Опубликована: Авг. 29, 2023

Язык: Английский

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A Bibliometric Analysis of Green Bonds and Sustainable Green Energy: Evidence from the Last Fifteen Years (2007–2022)

Sustainability, Год журнала: 2023, Номер 15(7), С. 5778 - 5778

Опубликована: Март 27, 2023

Organizations are shifting their focus towards utilizing green energy in the business process to enhance environmental sustainability. Similar other roles, managerial team financial sector has also engaged environment-friendly operations. A bond is a new approach integrating protection of ecosystem into economic profits. This paper analyzes bonds’ intellectual structure, publication, and networking. The bibliometric statistics utilized bonds emerged from Scopus database. research examines published works most resourceful nations, institutions higher learning, scholars, high-profile publications on bonds. Additionally, study maps bibliographic coupling co-citation visualize knowledge network.

Язык: Английский

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The role of digital accounting transformation in the banking industry sector: an integrated model

Journal of financial reporting & accounting, Год журнала: 2023, Номер 22(2), С. 308 - 326

Опубликована: Июль 28, 2023

Purpose The digital transformation revolution has brought outstanding changes to business organizations, especially in the accounting domain. Consequently, purpose of this study is explore important role improving performance context banking industry. Design/methodology/approach Data were collected through a questionnaire from Jordanian bank sector with sample 190 respondents. Partial least squares structural equation modeling (PLS-SEM) was used analyze data and test hypotheses. Findings results have shown that adoption accounting, FinTech innovation technological competition are major drivers for performance. All direct paths leading found be significant hypothesized directions, while savvy indirectly affect relationship between (the innovation) Originality/value current differentiated other studies by developing theoretical research model incorporate innovation, competition, under revolution. For practitioners, findings provide policymakers meaningful insight organizations looking adopt these technologies improved

Язык: Английский

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