Abstract: Information Quality (IQ) has become a critical,
strategic issue in Accounting Information Systems (AIS) adoption. In
order to implement AIS adoption successfully, it is important to
consider the quality of information use throughout the adoption
process, which seriously impacts the effectiveness of AIS adoption
practice and the optimisation of AIS adoption decisions. There is a
growing need for research to provide insights into issues and
solutions related to IQ in AIS adoption. The need for an integrated
approach to improve IQ in AIS adoption, as well as the unique
characteristics of accounting data, demands an AIS adoption specific
IQ framework. This research aims to explore ways of managing
information quality and AIS adoption to investigate the relationship
between the IQ issues and AIS adoption process. This study has led
to the development of a framework for understanding IQ
management in AIS adoption. This research was done on 44
respondents as ten organisations from manufacturing firms in
Thailand. The findings of the research’s empirical evidence suggest
that IQ dimensions in AIS adoption to provide assistance in all
process of decision making. This research provides empirical
evidence that information quality of AIS adoption affect decision
making and suggests that these variables should be considered in
adopting AIS in order to improve the effectiveness of AIS.
Abstract: Acquiring commercial off-the-shelf (COTS) software applications is becoming routine in organizations. However, eliciting user requirements, finding the candidate COTS products and making the decision is a complex task, especially for SMEs who do not have the time and knowledge needed to do the task properly. The existing models intended to help the decision makers are originally designed for professional use. SMEs are obligated to rely on the software vendor’s ability to solve the problem with the systems provided.
In this paper, we develop a model for SMEs for the acquisition of Commercial Off-The-Shelf (COTS) software products. A leading idea of the model is that the ICT investment is basically a change initiative and therefore it should also be taken as a process of organizational learning. The model is designed bearing three objectives in mind: 1) business orientation, 2) agility, and 3) Learning and knowledge management orientation. The model can be applied to ICT investments in SMEs which have a professional team leader with basic business and IT knowledge.
Abstract: E-government is becoming more important these days. However, the adoption of e-government is often slowed down by technical and non-technical security factors. Nowadays, there many security models that can make the e-government services more secure. This paper will explain the main security factors that affected the level of e-government security. Moreover, it will also analyse current existing models. Finally, the paper will suggest a comprehensive security model that will contain most of technical and non-technical factors.
Abstract: The adoption and diffusion of Information Technology (IT) is one of the fastest growing trends in organizations operating within Nigeria’s economy. Public and private organizations make huge capital investments in an attempt acquire and adopt the state-of-the-art IT for improving operational efficiency. In this study the level of IT adoption is considered the primary driver of efficiency witnessed by organizations. The research gathered data on the intensity of IT usage, and resultant efficiency increase in the organizations’ operations. The data was analyzed using multiple regression analysis and reveals that high level of IT usage has enhance efficiency of private and public organizations in Northern part of Nigeria with organizations having strategic intent on IT adoption indicating higher efficiency gains.
Abstract: This paper discusses E-government, in particular the challenges that face its development and widespread adoption in Saudi Arabia. E-government can be defined based on an existing set of requirements. E-government has been implemented for a considerable time in developed countries. However, E-government services still face many challenges in their implementation and general adoption in Saudi Arabia. In addition, the literature review and the discussion identify the influential factors, such as quality of service, diffusion of innovation, computer and information literacy, culture, lack of awareness, technical infrastructure, website design, and security, that affect the citizens’ intention to adopt E-government services in Saudi Arabia. Consequently, these factors have been integrated in a new model that would influence citizen to adopt E- government services. Therefore, this research presents an integrated model for ascertaining the intention to adopt E-government services and thereby aiding governments in accessing what is required to increase adoption.
Abstract: There is widespread emphasis on reform in the teaching of introductory statistics at the college level. Underpinning this reform is a consensus among educators and practitioners that traditional curricular materials and pedagogical strategies have not been effective in promoting statistical literacy, a competency that is becoming increasingly necessary for effective decision-making and evidence-based practice. This paper explains the historical context of, and rationale for reform-oriented teaching of introductory statistics (at the college level) in the health, social and behavioral sciences (evidence-based disciplines). A firm understanding and appreciation of the basis for change in pedagogical approach is important, in order to facilitate commitment to reform, consensus building on appropriate strategies, and adoption and maintenance of best practices. In essence, reform-oriented pedagogy, in this context, is a function of the interaction among content, pedagogy, technology, and assessment. The challenge is to create an appropriate balance among these domains.
Abstract: The move from cash accounting to accrual accounting, or rule-based to principle-based accounting, by many governments is part of an ongoing efforts in promoting a more business-like and performance-focused public sector. Using questionnaire responses from preparers of financial statements of public universities in Malaysia, this study examines the implementation challenges and benefits of principle-based accounting. Results from these responses suggest that most respondents perceived significant costs would be incurred in relation to staff training and recruitment of staffs with relevant technical knowledge. In addition, most respondents also perceived that there will be significant changes in the current accounting system and structure in order to comply with the principle-based accounting requirements. However, most respondents perceived that these changes might not result in significant benefits for management purposes, for example, financial management, budgeting and allocation of resources. Nevertheless, most respondents perceived that principle-based accounting information would facilitate the monitoring function of the board. The general perception is that adoption of principle-based accounting information is not significantly useful than rule-based accounting information is expected to change over time as preparers of the financial statements gradually understand and appreciate the benefits of principle-based accounting information. This infers that the perceived usefulness of different accounting system is a function of familiarity by the preparers.
Abstract: Success is a European project that will implement several clean transport offers in three European cities and evaluate the environmental impacts. The goal of these measures is to improve urban mobility or the displacement of residents inside cities. For e.g. park and ride, electric vehicles, hybrid bus and bike sharing etc. A list of 28 criteria and 60 measures has been established for evaluation of these transport projects. The evaluation criteria can be grouped into: Transport, environment, social, economic and fuel consumption. This article proposes a decision support system based that encapsulates a hybrid approach based on fuzzy logic, multicriteria analysis and belief theory for the evaluation of impacts of urban mobility solutions. A web-based tool called DeSSIA (Decision Support System for Impacts Assessment) has been developed that treats complex data. The tool has several functionalities starting from data integration (import of data), evaluation of projects and finishes by graphical display of results. The tool development is based on the concept of MVC (Model, View, and Controller). The MVC is a conception model adapted to the creation of software's which impose separation between data, their treatment and presentation. Effort is laid on the ergonomic aspects of the application. It has codes compatible with the latest norms (XHTML, CSS) and has been validated by W3C (World Wide Web Consortium). The main ergonomic aspect focuses on the usability of the application, ease of learning and adoption. By the usage of technologies such as AJAX (XML and Java Script asynchrones), the application is more rapid and convivial. The positive points of our approach are that it treats heterogeneous data (qualitative, quantitative) from various information sources (human experts, survey, sensors, model etc.).
Abstract: The Romanian government has been making
significant attempts to make its services and information available on
the Internet. According to the UN e-government survey conducted in
2008, Romania comes under mid range countries by utilization of egovernment
(percent of utilization 41%). Romania-s national portal
www.e-guvernare.ro aims at progressively making all services and
information accessible through the portal. However, the success of
these efforts depends, to a great extent, on how well the targeted
users for such services, citizens in general, make use of them. For
this reason, the purpose of the presented study was to identify what
factors could affect the citizens' adoption of e-government services.
The study is an extension of the Technology Acceptance Model. The
proposed model was validated using data collected from 481 citizens.
The results provided substantial support for all proposed hypotheses
and showed the significance of the extended constructs.
Abstract: The purpose of this paper is to examine the financing
practices of SMEs in Libya in two different phases of business life
cycle: start-up and matured stages. Moreover, SMEs- accessing bank
loan issues is also identified. The study was conducted by taking into
account the aspect of demand. The findings are based on a sample of
76 SMEs in Libya through the adoption of questionnaires. The results
have pinpointed several things- evidently, SMEs use informal
financing sources which prefer personal savings; SME owners are
willing to apply for bank loan, that the most pressing problem has
been identified, not to apply bank loan is loan with interest (religion
factor).
Abstract: In recent years, the number of the cases of information
leaks is increasing. Companies and Research Institutions make various
actions against information thefts and security accidents. One of the
actions is adoption of the crime prevention system, including the
monitoring system by surveillance cameras. In order to solve
difficulties of multiple cameras monitoring, we develop the automatic
human tracking system using mobile agents through multiple
surveillance cameras to track target persons. In this paper, we develop
the monitor which confirms mobile agents tracing target persons, and
the simulator of video picture analysis to construct the tracking
algorithm.
Abstract: The history of technology and banking is examined as
it relates to risk and technological determinism. It is proposed that
the services that banks offer are determined by technology and that
banks must adopt new technologies to be competitive. The adoption
of technologies paradoxically forces the adoption of other new
technologies to protect the bank from the increased risk of
technology. This cycle will lead to bank examiners and regulators to
focus on human behavior, not on the ever changing technology.
Abstract: This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom).
The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.
Abstract: Literature review revealed the importance of the
adoption of marketing Relationship for loyalty and retaining
profitable customer (Customer Relationship Management). LPQ
satisfaction will reinforce the loyalty and customer brand
attachment. Customer will communicate the operator to others. The
focus of this study is to examine the relationship between the
LPPQ and the WOM recommendations through: customer
satisfaction, loyalty and attachment. The results show that LPQ
affect positively the satisfaction, negatively the loyalty. LPQ has an
indirectly effect on WOM recommendations but through the
satisfaction and attachment. The mediating effect of satisfaction in
the relationship between LPQ and Loyalty is rejected. This finding
can be explained by the nature of mobile sector in Tunisia.
Abstract: The aim of this paper is to propose a dynamic integrated approach, based on modularity concept and on the business ecosystem approach, that exploit different eBusiness services for SMEs under an open business network platform. The adoption of this approach enables firms to collaborate locally for delivering the best product/service to the customers as well as globally by accessing international markets, interrelate directly with the customers, create relationships and collaborate with worldwide actors. The paper will be structured as following: We will start by offering an overview of the state of the art of eBusiness platforms among SME of food and tourism firms and then we discuss the main drawbacks that characterize them. The digital business ecosystem approach and the modularity concept will be described as the theoretical ground in which our proposed integrated model is rooted. Finally, the proposed model along with a discussion of the main value creation potentialities it might create for SMEs will be presented.
Abstract: The aim of the study is to investigate a number of characteristics of Corporate Social Responsibility (CSR) indicators that should be adopted by CSR assessment methodologies. For the purpose of this paper, a survey among the Greek companies that belong to FTSE 20 in Athens Exchange (FTSE/Athex-20) has been conducted, as these companies are expected to pioneer in the field of CSR. The results show consensus as regards the characteristics of indicators such as the need for the adoption of general and specific sector indicators, financial and non-financial indicators, the origin and the weight rate. However, the results are contradictory concerning the appropriate number of indicators for the assessment of CSR and the unit of measurement. Finally, the company-s sector is a more important dimension of CSR than the size and the country where the company operates. The purpose of this paper is to standardize the main characteristics of CSR indicators.
Abstract: The availability of broadband internet and increased
access to computers has been instrumental in the rise of internet
literacy in Malaysia. This development has led to the adoption of
online shopping by many Malaysians. On another note, the
Government has supported the development and production of local
herbal products. This has resulted in an increase in the production and
diversity of products by SMEs. The purpose of this study is to
evaluate the influence of the Malaysian demographic factors and
selected attitudinal characteristics in relation to the online purchasing
of herbal products. In total, 1054 internet users were interviewed
online and Chi-square analysis was used to determine the relationship
between demographic variables and different aspects of online
shopping for herbal products. The overall results show that the
demographic variables such as age, gender, education level, income
and ethnicity were significant when considering the online shopping
antecedents of trust, quality of herbal products, perceived risks and
perceived benefits.
Abstract: An appropriate project delivery system (PDS) is crucial
to the success of a construction projects. Case-based Reasoning (CBR)
is a useful support for PDS selection. However, the traditional CBR
approach represents cases as attribute-value vectors without taking
relations among attributes into consideration, and could not calculate
the similarity when the structures of cases are not strictly same.
Therefore, this paper solves this problem by adopting the Relational
Case-based Reasoning (RCBR) approach for PDS selection,
considering both the structural similarity and feature similarity. To
develop the feature terms of the construction projects, the criteria and
factors governing PDS selection process are first identified. Then
feature terms for the construction projects are developed. Finally, the
mechanism of similarity calculation and a case study indicate how
RCBR works for PDS selection. The adoption of RCBR in PDS
selection expands the scope of application of traditional CBR method
and improves the accuracy of the PDS selection system.
Abstract: This study endeavors to evaluate the effects of farmers’ training program on the adoption of improved farming practices, the output of rice farming, and the income as well as the profit from rice farming by employing an ex-post non-experimental data in Sierra Leone. It was established that participating in farmers’ training program increased the possibility of adoption of the improved farming activities that were implemented in the study area. Through the training program also, the proceeds from rice production was also established to have increased considerably. These results were in line with the assumption that one of the main constraints on the growth in agricultural output particularly rice cultivation in most African states is the lack of efficient extension programs.
Abstract: The software industry has been considered a critical
infrastructure for any nation. Several studies have indicated that
national competitiveness increasingly depends upon Information and
Communication Technology (ICT), and software is one of the major
components of ICT, important for both large and small enterprises.
Even though there has been strong growth in the software industry in
Thailand, the industry has faced many challenges and problems that
need to be resolved. For example, the amount of pirated software has
been rising, and Thailand still has a large gap in the digital divide.
Additionally, the adoption among SMEs has been slow. This paper
investigates various issues in the software industry in Thailand, using
information acquired through analysis of secondary sources,
observation, and focus groups. The results of this study can be used
as “lessons learned" for the development of the software industry in
any developing country.