Journal of financial reporting & accounting,
Год журнала:
2024,
Номер
unknown
Опубликована: Июль 26, 2024
Purpose
This
paper
studies
the
factors
affecting
digital
transformation
in
accounting
of
small
and
medium
enterprises
(SMEs)
then
influencing
information
quality.
Design/methodology/approach
The
research
model
includes
seven
independent
variables,
namely
organizational
culture,
competitive
pressure,
employee's
awareness,
readiness
technology
systems,
organization's
mindfulness,
alignment
organization’s
strategy
top
management
support,
which
affect
accounting.
Besides,
proposed
to
examine
relationship
between
uses
a
survey
(with
253
respondents)
applies
exploratory
factor
regression
analysis
Vietnamese
SMEs.
Findings
aims
antecedents
its
positive
impact
on
results
highlight
three
factors:
support.
In
SMEs,
may
be
one,
so
SMEs
has
strong
influence
Research
limitations/implications
There
are
sample
sizes
not
yet
guaranteed
cover
all
business
areas
Control
variables
will
added
evaluate,
such
as
firm
size,
operation
time,
sex
age
management.
Practical
implications
this
provide
practical
insights
into
for
managers,
researchers
other
stakeholders.
should
communicate
educate
employees
spend
resources
improve
system.
It
helps
financial
quality
Originality/value
To
best
authors’
knowledge,
study
is
first
Vietnam.
Journal of Innovation & Knowledge,
Год журнала:
2024,
Номер
9(2), С. 100481 - 100481
Опубликована: Март 23, 2024
Knowledge
creation
is
the
foundation
for
indigenous
innovation
in
manufacturing
enterprises;
however,
effects
of
digital
transformation
on
knowledge
are
still
not
well
understood.
Nonaka
put
forward
model
creation,
which
includes
four
processes:
socialization,
externalization,
combination,
and
internalization,
known
as
famous
SECI
model.
Based
model,
this
study
analyzes
processes,
using
panel
data
from
Chinese
listed
enterprises
2007
to
2020.
The
provides
several
novel
findings.
First,
positively
affects
all
with
combination
capability
being
particularly
notable.
Second,
digitalization
inputs
externalization
insignificant
but
exert
a
negative
impact
socialization
internalization.
Third,
heterogeneity
analysis
reveals
that
facilitating
effect
more
significant
state-owned
large
enterprises.
Moreover,
it
primarily
acts
"cherry
top,"
significantly
benefiting
already
have
strong
capabilities.
A
low
level
technology
development
region
where
an
enterprise
located
will
inhibit
role
promoting
socialization.
Furthermore,
culture
regional
environments
play
positive
moderating
roles.
This
contributes
further
understanding
how
enterprises'
activities.
Journal of Open Innovation Technology Market and Complexity,
Год журнала:
2024,
Номер
10(2), С. 100261 - 100261
Опубликована: Апрель 4, 2024
This
study
proposes
and
evaluates
a
novel
approach
utilizing
ensemble
machine
learning
techniques
for
personalized
meal
services
to
address
critical
gap
in
understanding
AI-powered
decision-making
within
the
food
delivery
restaurant
industry.
We
draw
inspiration
from
diverse
fields,
including
non-traditional
simulation
methodologies
open
innovation
dynamics,
create
framework
that
leverages
combined
strengths
of
individual
algorithms.
Three
algorithms
–
decision
trees,
logistic
regression,
naïve
Bayes
are
rigorously
evaluated
their
efficacy
classifying
assigning
an
model
new
service.
A
simulated
dataset,
informed
by
expert
tagging,
is
training
ground,
ensuring
practical
relevance.
employ
voting
probability
metric
on
held-out
test
set
provide
robust
measure
accuracy
this
task.
Our
findings
reveal
significant
potential
services.
Ensemble
models
demonstrate
high
accuracy,
showcasing
collaboration
combining
originality
lies
applying
business
case
with
far-reaching
implications
management
societal
well-being.
Beyond
technical
success,
we
explore
technology's
broader
impact.
recommendations
can
enhance
accessibility
individuals
dietary
needs,
promote
healthier
lifestyles
through
nutritious
suggestions,
generate
job
opportunities.
Acknowledging
limitations
future
research
avenues,
invite
further
exploration
applications
across
various
domains.
Deleted Journal,
Год журнала:
2025,
Номер
2025(1), С. 546 - 557
Опубликована: Янв. 14, 2025
E-commerce
has
grown
significantly
in
the
past
few
years
and
affected
retail
industry
worldwide,
including
Palestine.
Due
to
improved
Internet
connectivity,
high
usage
of
smartphones,
young
population
Palestine,
e-commerce
rapidly
developed.
This
research
examines
relationship
between
customer-perceived
value,
satisfaction,
trust,
loyalty
concerning
Palestinian
e-shoppers
context
local
platforms.
The
quantitative
data
were
collected
using
a
structured
survey
(278)
online
shoppers
analyzed
SEM
test
proposed
model.
results
show
that
perceived
value
does
not
directly
affect
customer
loyalty;
is
mediated
by
satisfaction
trust.
In
detail,
improves
both
antecedents
loyalty.
trust
customers
are
just
important;
they
foundation
their
These
findings
suggest
platforms
Palestine
need
embrace
comprehensive
approach
aims
achieve
level
By
focusing
on
these
aspects,
retailers
can
successfully
build
sustain
loyalty,
thus
guaranteeing
continued
growth
market
leadership
growing
industry.
provides
theoretical
implications
for
consumer
behaviors
emerging
markets
managerial
firms
seek
enhance
retention
strategies.
Salud Ciencia y Tecnología,
Год журнала:
2025,
Номер
5, С. 1354 - 1354
Опубликована: Янв. 31, 2025
Introduction:
E-commerce
has
several
benefits,
among
which
are
saving
cots,
promotion
of
products,
timely
obtaining
information,
consistency
information
and
superior
customer
service
.Methods:
The
study’s
proposed
model
is
based
on
TOE
Framework
towards
the
examination
influencing
variables
e-commerce
adoption
in
SMEs
Jordan
literature
dedicated
to
communication
technology,
system
electronic
data
interchange.
Accordingly,
study
examined
five
hypotheses
formulated
factors
use
e-commerce,
whereby
was
obtained
from
224
Jordanian
SMEsResults:
Based
findings,
complexity,
manager’s
characteristics
consumer
pressure
were
significant
predictors
adoption,
while
relative
advantage
organizational
readiness
insignificant
.
succeeded
explaining
85%
variance
intention
Jordan.Conclusions:
provides
insight
into
perceptions
managers
concerning
context
it
implications
for
enterprises
who
export
products
at
a
global
scale.
Journal of Science and Technology Policy Management,
Год журнала:
2025,
Номер
unknown
Опубликована: Фев. 19, 2025
Purpose
Strategic
leveraging
of
Mobile
Commerce
(M-commerce)
holds
immense
potential
for
augmenting
firm
performance
within
the
realm
Small
and
Medium
Enterprises
(SMEs)
in
Malaysia.
This
study
seeks
to
unravel
important
role
played
by
specific
factors,
namely,
relative
advantage,
security,
complexity,
performance,
organizational
competence,
M-commerce
knowledge,
competitive
pressure,
customer
value
information
intensity
influencing
adoption
its
subsequent
impact
on
SME
performance.
Drawing
Technology-Organization-Environment
(TOE)
framework,
posits
that
technological
factors
(relative
security
complexity),
(organizational
IT
competence
knowledge)
environmental
(competitive
intensity)
collectively
shape
adoption,
thereby
Design/methodology/approach
The
employs
a
quantitative
approach,
engaging
owners
Malaysia
as
participants,
with
sample
size
150
selected
through
an
online
survey.
Analysis
was
conducted
using
Smart
PLS,
revealing
crucial
insights.
Findings
investigation
revealed
positive
relationship
between
intensity,
SMEs
Moreover,
identified
among
Malaysian
SMEs.
Intriguingly,
there
no
discernible
Organizational
knowledge
M-commerce.
Originality/value
research
contributes
scant
literature
exploring
SMEs’
inclination
toward
enhancement.
proactive
stands
poised
empower
Malaysia,
enabling
them
play
more
substantial
national
economic
structure.
Consequently,
it
emphasizes
need
effective
communication
government
policies
pertaining
particularly
stakeholders.
Frontiers in Sustainability,
Год журнала:
2025,
Номер
6
Опубликована: Фев. 28, 2025
Despite
the
increasing
awareness
of
efficient
and
technology-driven
human
resource
management
at
almost
all
levels
analysis
in
organizations,
more
needs
to
be
done
regarding
small-
medium-sized
enterprises
developing
country
contexts
like
Bahrain
explore
using
cloud
computing
HRM.
This
study
applies
Technology,
Organization,
Environment
framework,
extended
include
individual
managerial
innovativeness,
examining
factors
influencing
adoption
sustainable
computing-based
Data
were
collected
through
a
cross-sectional
survey
280
upper-level
managers
specialists
across
various
SMEs
Bahrain.
data
was
analyzed
structural
equation
modeling
(SEM)
with
help
partial
least
square
(PLS)
software.
The
findings
indicate
that
technological,
organizational,
environmental
greatly
impact
HRM,
while
innovativeness
does
not.
has
significant
implications
for
any
department
looking
shift
its
operation
onto
platform
country.
International Journal of Social Sciences and Education Research,
Год журнала:
2025,
Номер
11(1), С. 1 - 14
Опубликована: Март 9, 2025
This
research
examines
the
impact
of
marketing
analytics
and
artificial
intelligence
applications
on
customer
agility
performance
in
businesses
that
adopt
e-commerce.
In
this
quantitative
study,
data
were
collected
through
a
questionnaire.
Data
from
227
managers
online
analyzed
using
Smart
PLS
method.
The
study
concluded
AI-supported
capabilities
affect
performance.
It
is
also
has
an
addition,
results
show
mediator
effects
offers
concrete
suggestions
for
businesses,
facilitating
decision-making
processes,
demonstrates
how
digital
strategies
can
be
employed
more
effectively.
makes
academic
contribution
by
analyzing
relationship
between
transformation
capabilities,
thus
guiding
future
research.
Information Development,
Год журнала:
2025,
Номер
unknown
Опубликована: Март 20, 2025
This
paper
examined
the
adoption
of
e-commerce
systems
in
Ghana
under
influence
integrated
UTAUT
and
TOE
frameworks.
The
bridges
gaps
literature
context
understanding
how
framework
constructs
moderate
core
on
EC
among
SMEs.
data
generated
(362)
via
an
online
questionnaire
from
a
cross-section
Ghanaian
SMEs
was
analyzed
with
Smart
PLS
using
structural
equation
model
methods.
results
demonstrate
that
both
performance
effort
expectancy
drive
intention
to
use
systems.
Behavioral
found
be
significant
influencing
behavior
However,
organizational
factors
failed
significantly
intent
Additionally,
moderating
demonstrated
importance
technological
aspects
reducing
impact
utilize.
Also,
environmental
were
substantial
implications
these
including
theoretical
managerial
are
discussed
thoroughly
aid
researchers
policymakers
when
it
comes
