Assessing the Impact of Accounting Analytic Capabilities on Firm Performance DOI
Ashish Varma, Anuj Sharma

Journal of Computer Information Systems, Год журнала: 2024, Номер unknown, С. 1 - 15

Опубликована: Март 15, 2024

This study establishes the relevance of accounting analytic capabilities (AAC) as a predictor firm performance (FP) in controlled environment characterized by strong informal controls (IC) and an undercurrent user resistance to embracing technology. Analysis data from 118 finance professionals India revealed that was rendered "not relevant" predicting high FP. connotes that, settings substantial IC change (RTC), AAC on their own can drive superior FP, since benefits more than counter-balance AAC. Furthermore, this result is independent size or industry type, it signals implications for practice theory. The effectiveness (and setting resistance) established discussed.

Язык: Английский

Wearing thin or wearing on? A mixed-method study of continued use and word-of-mouth intentions toward fitness wearables DOI
Shalini Talwar,

Sushant Kumar,

Varun Chotia

и другие.

Journal of Enterprise Information Management, Год журнала: 2025, Номер unknown

Опубликована: Май 22, 2025

Purpose Fitness wearables can be critical in wellness management by facilitating a shift from treatment to prevention. Despite this, multiple reports indicate that their post-adoption usage is decreasing. At the same time, available research insights do not provide comprehensive understanding of drivers continuance leveraged reverse this trend. The purpose was thus improve our intentions toward fitness wearables. Design/methodology/approach We conceptualized model using dual lens theory consumption values (TCV) and innovation resistance (IRT). A sequential mixed-method approach used operationalize conceptualization, where we first identified context-specific barriers through qualitative study 49 users, followed quantitative data collection. Findings Analyzing 436 wearable confirmed positive association conditional functional with WOM. Results also indicated social value WOM negative intentions. However, proposed moderation effect user satisfaction supported. Originality/value integrates two seminal consumer behavior theories elucidate an information systems (IS) product, primarily examined technology acceptance perspective so far. By combining dichotomous theorizations, offer exposition consumers’ decision-making, more going beyond generic postulates identify constructs.

Язык: Английский

Процитировано

0

Adoption of telemedicine services among older adults in a low-income developing country: an fsQCA, ANN and PLS-SEM approach DOI
Razib Chandra Chanda, Ali Vafaei-Zadeh, Haniruzila Hanifah

и другие.

Aslib Journal of Information Management, Год журнала: 2025, Номер unknown

Опубликована: Июнь 3, 2025

Purpose This study explores the determinants influencing adoption of telemedicine services by older adults in a low-income developing country, utilizing combined methodological approach partial least squares structural equation modeling (PLS-SEM), fuzzy-set qualitative comparative analysis (fsQCA) and artificial neural network (ANN) analysis. Design/methodology/approach Employing purposive sampling technique, data from 348 respondents were analysed to identify significant predictors intention. Findings The findings indicate that perceived usefulness, ease use, knowledge severity positively influence attitudes toward telemedicine. Conversely, vulnerability, response efficacy self-efficacy did not show impact on attitude. Additionally, while risk was found negatively moderate relationship between attitude intention, resistance change exhibit any moderating effect this relationship. On other hand, sensitivity using ANN identified usefulness as most influential factor (100%), followed use (32.9%), (29.0%) (28.8%) (Model A). Similarly, Model B highlights fact is generating intention among (100%). Meanwhile, fsQCA uncovered seven distinct combinations are equally effective positive adoption. Furthermore, revealed antecedents services. Practical implications results offer nuanced insights into facilitators barriers populations contexts like Bangladesh. These have critical for service providers, healthcare professionals policymakers aiming enhance usage regions. Originality/value study’s originality lies integration Technology Acceptance Protection Motivation Theory within comprehensive model, alongside application both symmetric asymmetric analytical techniques. By merging diverse theoretical frameworks robust methodologies, research contributes substantially literature digital health lays groundwork future interventions.

Язык: Английский

Процитировано

0

Forecasting cyber security threats landscape and associated technical trends in telehealth using Bidirectional Encoder Representations from Transformers (BERT) DOI
Usharani Hareesh Govindarajan, Dhiraj K. Singh, Hardik Gohel

и другие.

Computers & Security, Год журнала: 2023, Номер 133, С. 103404 - 103404

Опубликована: Июль 30, 2023

Язык: Английский

Процитировано

8

Antecedents the adoption of tour itineraries from smart travel apps: an integration of experiential consumption theory and innovation resistance theory DOI
Salman Khan, Shafaqat Mehmood

Journal of Science and Technology Policy Management, Год журнала: 2024, Номер unknown

Опубликована: Окт. 8, 2024

Purpose The purpose of this study investigate the antecedents adoption tour itineraries from smart travel apps. Travelers are progressively expanding their planning applications to organize trip-related activities. With help these apps, users achieve favorite and choose preferred destinations. Design/methodology/approach This aimed examine results on travelers elucidate motivations for continual use why experts increasingly using itineraries. Innovation resistance experiential consumption theories were used in study. SmartPLS 3.2.8 was consider 682 valid samples structural equation modeling (SEM). Findings analysis identified following crucial factors: usage, value, risk traditional barriers. Moreover, utilitarian hedonic values significantly affected Finally, theoretical practical suggestions presented along with future research directions. Originality/value encompasses tender innovation theory by integrating context tourism

Язык: Английский

Процитировано

2

Assessing the Impact of Accounting Analytic Capabilities on Firm Performance DOI
Ashish Varma, Anuj Sharma

Journal of Computer Information Systems, Год журнала: 2024, Номер unknown, С. 1 - 15

Опубликована: Март 15, 2024

This study establishes the relevance of accounting analytic capabilities (AAC) as a predictor firm performance (FP) in controlled environment characterized by strong informal controls (IC) and an undercurrent user resistance to embracing technology. Analysis data from 118 finance professionals India revealed that was rendered "not relevant" predicting high FP. connotes that, settings substantial IC change (RTC), AAC on their own can drive superior FP, since benefits more than counter-balance AAC. Furthermore, this result is independent size or industry type, it signals implications for practice theory. The effectiveness (and setting resistance) established discussed.

Язык: Английский

Процитировано

1