Search results for: ERM adoption
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1333

Search results for: ERM adoption

1273 Artificial Intelligence: Obstacles Patterns and Implications

Authors: Placide Poba-Nzaou, Anicet Tchibozo, Malatsi Galani, Ali Etkkali, Erwin Halim

Abstract:

Artificial intelligence (AI) is a general-purpose technology that is transforming many industries, working life and society by stimulating economic growth and innovation. Despite the huge potential of benefits to be generated, the adoption of AI varies from one organization to another, from one region to another, and from one industry to another, due in part to obstacles that can inhibit an organization or organizations located in a specific geographic region or operating in a specific industry from adopting AI technology. In this context, these obstacles and their implications for AI adoption from the perspective of configurational theory is important for at least three reasons: (1) understanding these obstacles is the first step in enabling policymakers and providers to make an informed decision in stimulating AI adoption (2) most studies have investigating obstacles or challenges of AI adoption in isolation with linear assumptions while configurational theory offers a holistic and multifaceted way of investigating the intricate interactions between perceived obstacles and barriers helping to assess their synergetic combination while holding assumptions of non-linearity leading to insights that would otherwise be out of the scope of studies investigating these obstacles in isolation. This study aims to pursue two objectives: (1) characterize organizations by uncovering the typical profiles of combinations of 15 internal and external obstacles that may prevent organizations from adopting AI technology, (2) assess the variation in terms of intensity of AI adoption associated with each configuration. We used data from a survey of AI adoption by organizations conducted throughout the EU27, Norway, Iceland and the UK (N=7549). Cluster analysis and discriminant analysis help uncover configurations of organizations based on the 15 obstacles, including eight external and seven internal. Second, we compared the clusters according to AI adoption intensity using an analysis of variance (ANOVA) and a Tamhane T2 post hoc test. The study uncovers three strongly separated clusters of organizations based on perceived obstacles to AI adoption. The clusters are labeled according to their magnitude of perceived obstacles to AI adoption: (1) Cluster I – High Level of perceived obstacles (N = 2449, 32.4%)(2) Cluster II – Low Level of perceived obstacles (N =1879, 24.9%) (3) Cluster III – Moderate Level of perceived obstacles (N =3221, 42.7%). The proposed taxonomy goes beyond the normative understanding of perceived obstacles to AI adoption and associated implications: it provides a well-structured and parsimonious lens that is useful for policymakers, AI technology providers, and researchers. Surprisingly, the ANOVAs revealed a “high level of perceived obstacles” cluster associated with a significantly high intensity of AI adoption.

Keywords: Artificial intelligence (AI), obstacles, adoption, taxonomy.

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1272 Determinants Affecting to Adoption of Climate Smart Agriculture Technologies in the Northern Bangladesh

Authors: Md. Rezaul Karim, Andreas Thiel

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Bangladesh is known as one of the most climate vulnerable countries in the world. Innovative technologies are always the key responses to the management of climate impacts. The objectives of this study are to determine the farmer’s perception of climate variability, to compare farmers’ perceptions with metrological data, and to explore the determinants that affect the likelihood of adoption of the selected Climate Smart Agricultural (CSA) technologies. Data regarding climate change perception, determinants and adoption were collected based on the household survey from stratified and randomly selected 365 farmers of the Biral sub-district under Dinajpur district in drought-prone northern Bangladesh. The likelihood of adoption of CSA technologies was analyzed following a multivariate probit model. The findings show that about 82.5% of the farmers perceived increasing temperature, and 75.1 % of farmers perceived decreasing dry season rainfall over the years, which is similarly relevant to metrological data. About 76.4.7% and 80.85% of farmers were aware of the drought tolerance crops and vermicompost, respectively; more than half of the farmers adopted these practices. Around 70.7% of farmers were aware of perching for insect control, but 46.3% of farmers adopted this practice. Although two-thirds of farmers were aware of crop diversification and pheromone trap, adoption was lower compared to the other three CSAs. Results also indicate that the likelihood of adoption of the selected CSAs is significantly influenced by different factors such as socio-economic characteristics, institutional factors and perceived technological or innovation attributes. The likelihood of adopting drought tolerance crops is affected by 11, while crop diversification and perching method by 7, pheromone trap by 9 and vermicompost by 8 determining factors. Lack of information and unavailability of input appear to be major obstacles to the non-adoption of CSA technologies. This study suggests that policy implications are necessary to promote extension services and overcome the obstacles to the non-adoption of individual CSA technologies. It further recommends that the research study should be conducted in a diverse context, nationally or globally.

Keywords: determinants, adoption, climate smart agriculture, northern Bangladesh

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1271 Fair Value Accounting and Evolution of the Ohlson Model

Authors: Mohamed Zaher Bouaziz

Abstract:

Our study examines the Ohlson Model, which links a company's market value to its equity and net earnings, in the context of the evolution of the Canadian accounting model, characterized by more extensive use of fair value and a broader measure of performance after IFRS adoption. Our hypothesis is that if equity is reported at its fair value, this valuation is closely linked to market capitalization, so the weight of earnings weakens or even disappears in the Ohlson Model. Drawing on Canada's adoption of the International Financial Reporting Standards (IFRS), our results support our hypothesis that equity appears to include most of the relevant information for investors, while earnings have become less important. However, the predictive power of earnings does not disappear.

Keywords: fair value accounting, Ohlson model, IFRS adoption, value-relevance of equity and earnings

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1270 Critical Factors of IFRS Adoption in Bank Industries In Middle East Countries

Authors: Benjamin Bae

Abstract:

This study investigates the relationship between the adoption of International Financial Reporting Standards (IFRS) and the performance of banks in a number of Middle East countries. We examine whether performance levels and audit qualities play any role in adopting the International Financial Reporting Standards (IFRS) in Middle East banks. This study hypothesizes that, in general, banks with high performance and audit quality measures tend to adopt the IFRS than low-performing banks, as the adoption of a new standard takes lots of time and expenses, which could be an additional burden to them. The results show that three hypotheses are strongly supported whereas the cultural factor hypothesis is not. Banks with high ROA and ROE tend to adopt IFRS than low-performing banks. Big banks are also more likely to adopt IFRS than small or medium-sized banks. Contrary to the hypothesis, the Islamic bank status as a cultural factor has some positive impact on the adoption of the banks in the region. Overall, this research adds to our understanding of the bank’s performance. First, evidence on the relationship between the adoption of IFRS and the bank’s performance should be useful to investors. Second, the findings of this study provide financial statement users with useful information about the bank’s performance measures.

Keywords: IFRS, financial performance, audit quality, culture, firm size

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1269 Knowledge and Adoption of Agricultural Biotechnology among Small-Scale Farmers in Taraba State Nigeria

Authors: A. H. Paul, L. J. Gizaki, E. P. Ejimbi

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The study was carried out to determine the level of knowledge and adoption of agricultural biotechnology in Taraba state. Purposive and simple sampling techniques were used to select respondents. Questionnaires were administered to 90 respondents. Data were analyzed using descriptive and inferential statistics. The results showed that the majority (73.3%) of the respondents were small-scale farmers, whereas 24.4 percent were engaged in secondary occupations. The mean farm size was 1-5 ha. The majority (72.2%) had one form of formal education or another. About 84 percent (84.4%) had been farming for at least 10 years. There was a mean household size of 6-10 persons. Many (97.8%) of the respondents were knowledgeable about biotechnology, and about 70.0 percent (70.1%) reported that the biotechnology products which they had adopted were very good for animals and human consumption. The result of Pearson’s correlation (r = 0.699) was significant at the 0.01 alpha level. Therefore, the hypothesis that there is no significant relationship between knowledge and adoption of agricultural biotechnology was rejected. It was concluded that the agricultural biotechnologies that were adopted were very safe for animals, humans, and the environment. It was recommended that the government should employ more extension agents to help educate farmers about agricultural biotechnology.

Keywords: agricultural, adoption, biotechnology, knowledge

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1268 The Role Played by Awareness and Complexity through the Use of a Logistic Regression Analysis

Authors: Yari Vecchio, Margherita Masi, Jorgelina Di Pasquale

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Adoption of Precision Agriculture (PA) is involved in a multidimensional and complex scenario. The process of adopting innovations is complex and social inherently, influenced by other producers, change agents, social norms and organizational pressure. Complexity depends on factors that interact and influence the decision to adopt. Farm and operator characteristics, as well as organizational, informational and agro-ecological context directly affect adoption. This influence has been studied to measure drivers and to clarify 'bottlenecks' of the adoption of agricultural innovation. Making decision process involves a multistage procedure, in which individual passes from first hearing about the technology to final adoption. Awareness is the initial stage and represents the moment in which an individual learns about the existence of the technology. 'Static' concept of adoption has been overcome. Awareness is a precondition to adoption. This condition leads to not encountering some erroneous evaluations, arose from having carried out analysis on a population that is only in part aware of technologies. In support of this, the present study puts forward an empirical analysis among Italian farmers, considering awareness as a prerequisite for adoption. The purpose of the present work is to analyze both factors that affect the probability to adopt and determinants that drive an aware individual to not adopt. Data were collected through a questionnaire submitted in November 2017. A preliminary descriptive analysis has shown that high levels of adoption have been found among younger farmers, better educated, with high intensity of information, with large farm size and high labor-intensive, and whose perception of the complexity of adoption process is lower. The use of a logit model permits to appreciate the weight played by the intensity of labor and complexity perceived by the potential adopter in PA adoption process. All these findings suggest important policy implications: measures dedicated to promoting innovation will need to be more specific for each phase of this adoption process. Specifically, they should increase awareness of PA tools and foster dissemination of information to reduce the degree of perceived complexity of the adoption process. These implications are particularly important in Europe where is pre-announced the reform of Common Agricultural Policy, oriented to innovation. In this context, these implications suggest to the measures supporting innovation to consider the relationship between various organizational and structural dimensions of European agriculture and innovation approaches.

Keywords: adoption, awareness, complexity, precision agriculture

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1267 Determinants of Mobile Payment Adoption among Retailers in Ghana

Authors: Ibrahim Masud, Yusheng Kong, Adam Diyawu Rahman

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Mobile payment variously referred to as mobile money, mobile money transfer, and mobile wallet refers to payment services operated under financial regulation and performed from or via a mobile device. Mobile payment systems have come to augment and to some extent try to replace the conventional payment methods like cash, cheque, or credit cards. This study examines mobile payment adoption factors among retailers in Ghana. A conceptual framework was adopted from the extant literature using the Technology Acceptance Model and the Theory of Reasoned action as the theoretical bases. Data for the study was obtained from a sample of 240 respondents through a structured questionnaire. The PLS-SEM was used to analyze the data through SPSS v.22 and SmartPLS v.3. The findings indicate that factors such as perceived usefulness, perceived ease of use, perceived security, competitive pressure and facilitating conditions are the main determinants of mobile payment adoption among retailers in Ghana. The study contributes to the literature on mobile payment adoption from developing country context.

Keywords: mobile payment, retailers, structural equation modeling, technology acceptance model

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1266 Assessing Adoption Trends of Mukau (Melia volkensii (Gürke)) Enterprises in Eastern and Coastal Regions of Kenya

Authors: Lydia Murugi Mugendi

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The promotion of tree growing as a lucrative enterprise is the focus of this paper as management practices have shifted focus from protection of natural forest resources to community/government partnerships with the aim of resource conservation, management and increase of on-farm tree growing. Using KEFRI as (the source) of information pertaining Melia volkensii (the medium or message) being transferred, this paper investigates the current perception towards forestry and the behavioural attitudes of recipients of forest intervention activities. The two objectives explored in this paper are to find out the level of adoption of Mukau in Kitui, Kibwezi and Samburu/Taru and secondly, to find out the characteristics of the adoption process between Kitui, Kibwezi and Samburu/Taru. The methodologies used during data collection were participatory rural appraisal tools in conjunction with the social survey questionnaires. Simple random sampling and snowball sampling were used to identify respondents within the three target sites and analysis was done using SPSS. Results of the study of indicating that adoption rates of the Mukau in Samburu/Taru, where forestry-related activities were introduced within the past one decade had significantly increase despite initial resistance. The other areas, which had benefited from numerous decades of intense forestry extension projects and activities, indicated a decline in re-adoption rates of Mukau as an enterprise. This study has brought out the reality of adoption trends and state of Mukau population within the three counties while providing a glimpse towards the communities’ perception in regards to adoption of forestry and other environmental innovations. The outcome of the study is to provide a guideline for extension/ dissemination officers in KEFRI and related stakeholders to promote seamless cohesive interaction between the recipient communities of the proposed interventions.

Keywords: adoption, innovation, enterprise, extension, DOI Theory

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1265 A Study on the Disclosure Experience of Adoptees

Authors: Tsung Chieh Ma, I-Ling Chen

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Disclosing family origins to adoptees is an important topic in the adoption process. Adoption agencies usually educate adoptive parents on how to disclose to adoptees, but many adoptive parents worry that the disclosure will affect the parent–child relationship. Thus, how adoptees would like to receive the disclosure and whether they subjectively feel that the parent–child relationship is affected are both topics worthy of further discussion. This research takes a qualitative approach and connects with adoption agencies to interview six adoptees who are now adults. The purpose of the interviews is to learn about their experience receiving disclosures and their subjective feelings after learning of their family origins. The aim is to reveal the changes disclosure brought to the parent–child relationship and whether common concerns are raised due to the adoptive status. We also want to know about factors that affect their identification with their adopted status so that we can consequently give advice to other adoptive families. in this study finds that adoptees see disclosure as a process rather than an isolated event. The majority want to be told their family origin as early and proactively as possible and expect to learn the reasons they were given up for adoption and taken in as adoptees. The disclosure does not necessarily influence the parent–child relationship, and adoptees care more about the positive experiences they had with adoptive parents in their childhood. Moreover, adopted children seek contact with their original family mostly to understand why they were given up for adoption. The effects of disclosure depend on how the adoptive parents or other significant people in the lives of adoptees interpret the identity of the adoptees. That is, their response and attitude toward the identity have a lasting impact on the adoptees. The study suggests that early disclosure gives adoptees a chance to internalize the experience in the process and find self-identification.

Keywords: adoption, adoptees, disclosure of family origins, parent–child relationship, self-identity

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1264 Accounting Quality and The Adoption of IFRS: Evidence from China

Authors: Khaldoon G. Albitar, Hassan Y. Kikhia, Jin P. Zhang

Abstract:

Since 2007, all companies listed on both Shanghai Stock Exchange and Shenzhen Stock Exchange are required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). This study investigates the impact of adopting IFRS on accounting quality for a sample of listed on Chinese companies during the period 2003-2013 with sample of 10846 observations over a four-year period before and a five-year period after the adoption of IFRS. This study tests whether the level of earnings management is significantly lower after the adoption of IFRS, and reported earnings is more value relevant during the IFRS period by using the Ohlson model and Jones model, as modified by Dechow. The empirical results show that accounting quality improved with lower earnings management and higher value relevant after the adoption of IFRS in China. The current study contributes to the literature on IFRS adoption and earning quality in two ways. First, As most of the existing studies on earnings quality and IFRS have been conducted on data from the U.S and European countries, this study fills a gap in the existing literature by studying the effect of adoption of IFRS on earnings quality in an emerging market. Second, the findings of our study have important implications for policymakers, auditors, multinational firms, and users of financial reports. As the rapid growth of China's economy gains global recognition, the Chinese stock market is capturing the attention of international investor.

Keywords: international financial reporting standards (ifrs), accounting quality, earnings management, value relevance, china

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1263 An Examination of the Factors Affecting the Adoption of Cloud Enterprise Resource Planning Systems in Egyptian Companies

Authors: Mayar A. Omar, Ismail Gomaa, Heba Badawy, Hosam Moubarak

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Enterprise resource planning (ERP) is an integrated system that helps companies in managing their resources. There are two types of ERP systems, traditional ERP systems and cloud ERP systems. Cloud ERP systems were introduced after the development of cloud computing technology. This research aims to identify the factors that affect the adoption of cloud ERP in Egyptian companies. Moreover, the aim of our study is to provide guidance to Egyptian companies in the cloud ERP adoption decision and to participate in increasing the number of cloud ERP studies that are conducted in the Middle East and in developing countries. There are many factors influencing the adoption of cloud ERP in Egyptian organizations, which are discussed and explained in the research. Those factors are examined by combining the diffusion of innovation theory (DOI) and technology-organization-environment framework (TOE). Data were collected through a survey that was developed using constructs from the existing studies of cloud computing and cloud ERP technologies and was then modified to fit our research. The analysis of the data was based on structural equation modeling (SEM) using Smart PLS software that was used for the empirical analysis of the research model.

Keywords: cloud computing, cloud ERP systems, DOI, Egypt, SEM, TOE

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1262 Conceptual Understanding for the Adoption of Energy Assessment Methods in the United Arab Emirates Built Environment

Authors: Amna I. Shibeika, Batoul Y. Hittini, Tasneem B. Abd Bakri

Abstract:

Regulation and integration of public policy, economy, insurance industry, education, and construction stakeholders are the main contributors to achieve sustainable development. Building environmental assessment methods were introduced in the field to address issues such as global warming and conservation of natural resources. In the UAE, Estidama framework with its associated Pearl Building Rating System (PBRS) has been introduced in 2010 to address and spread sustainability practices within the country’s fast-growing built environment. Based on literature review of relevant studies investigating different project characteristics that influence sustainability outcomes, this paper presents a conceptual framework for understanding the adoption of PBRS in UAE projects. The framework also draws on Diffusion of Innovations theory to address the questions of how the assessment method is chosen in the first place and what is the impact of PBRS on the multi-disciplinary design and construction processes. The study highlights the mandatory nature of the adoption of PBRS for government buildings as well as imbedding Estidama principles within Abu Dhabi building codes as key factors for raising awareness about sustainable practices. Moreover, several project-related elements are addressed to understand their relationship with the adoption process, including project team collaboration; communication and coordination; levels of commitment and engagement; and the involvement of key actors as sustainability champions. This conceptualization of the adoption of PBRS in UAE projects contributes to the growing literature on the adoption of energy assessment tools and addresses the UAE vision is to be at the forefront of innovative sustainable development by 2021.

Keywords: adoption, building assessment, design management, innovation, sustainability

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1261 Determinants of Mobile Banking Apps Adoption among Bank Customers in Ghana

Authors: Masud Ibrahim

Abstract:

in Ghana. The sample of the study comprised 450 bank customers from universal banks operating in Ghana. A conceptual framework was framed from a revised TAM model. A total of nine hypotheses were developed and tested using Structural Equation Modeling Technique. Findings from this study revealed that perceived ease of use and perceived usefulness are influenced positively by design and perceived security. Also, perceived ease of use, social influence and perceived security risk were found to have a strong influence on mobile banking app adoption intention. This study provides significant insights and implications for banking organizations on how to ensure the adoption and usage of their mobile banking apps.

Keywords: mobile banking app, perceived ease of use, perceived usefulness, technology acceptance model

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1260 The Potentials of Online Learning and the Challenges towards Its Adoption in Nigeria's Higher Institutions of Learning

Authors: Kuliya Muhammed

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This paper examines the potentials of online learning and the challenges to its adoption in Nigeria’s higher institutions of learning. The research would assist in tackling the challenges of online learning adoption and enlighten institutions on the numerous benefits of online learning in Nigeria. The researcher used survey method for the study and questionnaires were used to obtain the needed data from 230 respondents cut across 20 higher institutions in the country. The findings revealed that online learning has the prospect to boost access to learning tools, assist students’ to learn from the comfort of their offices or homes, reduce the cost of learning, and enable individuals to gain self-knowledge. The major challenges in the adoption of e-learning are poor Information and Communication Technology infrastructures, poor internet connectivity where available, lack of Information and Communication Technology background, problem of power supply, lack of commitment by institutions, poor maintenance of Information and Communication Technology tools, inadequate facilities, lack of government funding and fraud. Recommendations were also made at the end of the research work.

Keywords: electronic, ICT, institution, internet, learning, technology

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1259 Impact of Social Networks on Agricultural Technology Adoption: A Case Study of Ongoing Extension Programs for Paddy Cultivation in Matara District in Sri Lanka

Authors: Paulu Saramge Shalika Nirupani Seram

Abstract:

The study delves into the complex dynamics of social networks and how they affect paddy farmers’ adoption of agricultural technologies, which are included in Yaya Development program, Weedy rice program and Good Agricultural Practices (GAP) program in Matara district. Identify the social networks among the farmers of ongoing Extension Programs in Matara district, examine the farmers’ adoption level to the ongoing extension programs in Matara district, analyze the impacts of social networks for the adoption to the technologies of ongoing extension programs and give suggestions and recommendations to improve the social network of paddy farmers in Matara District for ongoing extension programs are the objectives of this research. A structured questionnaire survey was conducted with 25 farmers from Matara-North (Wilpita), 25 farmers from Matara-Central (Kamburupitiya), and 25 farmers from Matara-South (Malimbada). UCINET (Version -6.771) software was used for social network analysis, and other than that, descriptive statistics and inferential statistics were used to analyze the findings. Matara-North has the highest social network density, and Matara-South has the lowest social network density according to the social network analysis. Dissemination of intensive technologies requires the most prominent actors of the social network, and in Matara district, agricultural instructors have the highest ability to disseminate technologies. The influence of actors in the social network, the trustworthiness of AI officers, and the trust of indigenous knowledge about paddy cultivation have a significant effect on the technology adoption of farmers. The research endeavors to contribute a nuanced understanding of the social networks and agricultural technology adoption in Matara District, offering practical insights for stakeholders involved in agricultural extension services.

Keywords: agricultural extension, paddy cultivation, social network, technology adoption

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1258 Factors Influencing Adoption of Climate-Smart Agricultural Practices among Maize Farmers in Ondo State, Nigeria

Authors: Oduntan Oluwakemi, Obisesan Adekemi Adebisola, Ayo-Bello Taofeeq Ayodeji

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The study examined the factors influencing the adoption of climate-smart agricultural practices among maize farmers in Ondo State, Nigeria. A Multi-stage sampling procedure was used to randomly select one hundred respondents for the study. Primary data were collected from the respondents with the aid of a structured questionnaire and analysed using descriptive statistics and a probit regression model. The results of this study showed that crop diversification was the most adopted climate-smart agricultural practice by the respondents, and adoption of Climate Smart Agricultural practices is still very low among the respondents. Results of probit regression revealed that marital status, access to extension services, farming experience, membership of farmers’ association, and access to credit had a positive influence on the adoption of climate-smart agricultural practices, while age, farm size, and total income had a negative influence. Based on the findings of the study, it was recommended that government should develop suitable policies that will encourage farmers, especially rural farmers, to adopt and utilize Climate Smart Agricultural Practices (CSAP). Equally, the study also recommended government should be geared towards supporting improved extension services, providing on-farm demonstration training, disseminating information about climate-smart agricultural practices, and providing credit facilities through the Agricultural Credit Guarantee Scheme Fund and bank credit to farmers in order to enhance the adoption.

Keywords: adoption, agriculture, climate-smart, farmers, maize, Nigeria

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1257 Customer Relationship Management - “Is It a Myth or a Reality in Indian Consumer Context”

Authors: Manish Manohar Hingorani

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The purpose of the research is to find out the level of understanding, adoption, and implementation of CRM in Indian Businesses, either product/ service and the processes which should be followed to ensure minimal to no customer churn and further enhance loyalty. The study used comprehensive qualitative interviews of 36 respondents across mid and senior-level management in product and services organizations of Indian origin. The findings of the study exhibit a gap between the understanding, adoption and implementation of CRM in the Indian context. Different Industries have attributed different levels of understanding, adoption, and limited implementation studies on CRM to the Indian context exists in different industries, but studies related to the consequences of not understanding the true meaning of CRM at the grass root level and further than on non-adoption and non-implementation will have an adverse effect on the customer loyalty, and customer satisfaction leading to customer churn. As this was a qualitative approach, the analysis was content-based and discourse based. The responses were taken from mid to very-senior management decision-makers in organizations of Indian origin.

Keywords: customer relationship management, Indian consumer, customer loyalty, customer experience, customer satisfaction

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1256 Assessing the Adoption of Health Information Systems in a Resource-Constrained Country: A Case of Uganda

Authors: Lubowa Samuel

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Health information systems, often known as HIS, are critical components of the healthcare system to improve health policies and promote global health development. In a broader sense, HIS as a system integrates data collecting, processing, reporting, and making use of various types of data to improve healthcare efficacy and efficiency through better management at all levels of healthcare delivery. The aim of this study is to assess the adoption of health information systems (HIS) in a resource-constrained country drawing from the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) model. The results indicate that the user's perception of the technology and the poor information technology infrastructures contribute a lot to the low adoption of HIS in resource-constrained countries.

Keywords: health information systems, resource-constrained countries, health information systems

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1255 International Financial Reporting Standard Adoption and Value Relevance of Earnings in Listed Consumer Goods Companies in Nigerian

Authors: Muktar Haruna

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This research work examines the International Financial Reporting Standard (IFRS) adoption and value relevance of earnings of listed consumer goods companies in the Nigerian. The population of the study comprises 22 listed consumer goods companies, out of which 15 were selected as sample size of the study. The scope of the study is a 12-year period covering from 2006 to 2018. Secondary data from the annual report of sampled companies were used, which consists of earnings per share (EPS), the book value of equity per share (BVE) as independent variables; firm size (FSZ) as a control variable, and market share price of sampled companies from Nigerian stock exchange as dependent variable. Multiple regressions were used to analyze the data. The results of the study showed that IFRS did not improve the value relevance of earnings after the adoption, which translates to a decrease in value relevance of accounting numbers in the post-adoption period. The major recommendation is that the Nigerian Reporting Council should ensure full compliance to all provisions of IFRS and provide uniformity in the presentation of non-current assets in the statement of financial position, where some present only net current assets leaving individual figures for current assets and liabilities invisible.

Keywords: IFRS, adoption, value relevance, earning per share, book value of equity per share

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1254 Digital Transformation in Developing Countries, A Study into Building Information Modelling Adoption in Thai Design and Engineering Small- and Medium-Sizes Enterprises

Authors: Prompt Udomdech, Eleni Papadonikolaki, Andrew Davies

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Building information modelling (BIM) is the major technological trend amongst built environment organisations. Digitalising businesses and operations, BIM brings forth a digital transformation in any built environment industry. The adoption of BIM presents challenges for organisations, especially small- and medium-sizes enterprises (SMEs). The main problem for built-environment SMEs is the lack of project actors with adequate BIM competences. The research highlights learning in projects as the key and explores into the learning of BIM in projects of designers and engineers within Thai design and engineering SMEs. The study uncovers three impeding attributes, which are: a) lack of English proficiency; b) unfamiliarity with digital technologies; and c) absence of public standards. This research expands on the literature on BIM competences and adoption.

Keywords: BIM competences and adoption, digital transformation, learning in projects, SMEs, and developing built environment industry

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1253 The Comparative Analysis of International Financial Reporting Standart Adoption through Earnings Response Coefficient and Conservatism Principle: Case Study in Jakarta Islamic Index 2010 – 2014

Authors: Dwi Wijiastutik, Tarjo, Yuni Rimawati

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The purpose of this empirical study is to analyse how to the market reaction and the conservative degree changes on the adoption of International Financial Reporting Standart (IFRS) through Jakarta Islamic Index. The study also has given others additional analysis on the profitability, capital structure and size company toward IFRS adoption. The data collection methods used in this study reveals as secondary data and deep analysis to the company’s annual report and daily price stock at yahoo finance. We analyse 40 companies listed on Jakarta Islamic Index from 2010 to 2014. The result of the study concluded that IFRS has given a different on the depth analysis to the two of variance analysis: Moderated Regression Analysis and Wilcoxon Signed Rank to test developed hypotheses. Our result on the regression analysis shows that market response and conservatism principle is not significantly after IFRS Adoption in Jakarta Islamic Index. Furthermore, in addition, analysis on profitability, capital structure, and company size show that significantly after IFRS adoption. The findings of our study help investor by showing the impact of IFRS for making decided investment.

Keywords: IFRS, earnings response coefficient, conservatism principle

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1252 The Status of BIM Adoption in Six Continents

Authors: Wooyoung Jung, Ghang Lee

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This paper paper reports the worldwide status of building information modeling (BIM) adoption from the perspectives of the engagement level, the Hype Cycle model, the technology diffusion model, and BIM-uses. An online survey was distributed, and 156 experts from six continents responded. Overall, North America was the most advanced continent, followed by Oceania and Europe. Countries in Asia perceived their phase mainly as slope of enlightenment (mature) in the Hype Cycle model. In the technology diffusion model, the main BIM-users worldwide were “early majority” (third phase), but those in the Middle East/Africa and South America were “early adopters” (second phase). In addition, the more advanced the country, the more number of BIM services employed in general. In summary, North America, Europe, Oceania, and Asia were advancing rapidly toward the mature stage of BIM, whereas the Middle East/Africa and South America were still in the early phase. The simple indexes used in this study may be used to track the worldwide status of BIM adoption in long-term surveys.

Keywords: BIM adoption, BIM services, hype cycle model, technology diffusion model

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1251 Website Evaluation of Travel Agencies Class A in Saudi Arabia and Egypt Using Extended Version of Internet Commerce Adoption Model: A Comparative Study

Authors: Tarek Abdel Azim Ahmed, Eman Sarhan Shaker

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This research aims to explore how well the extended model of internet commerce adoption (eMICA) model is often used to determine the extent of internet commerce adoption in the travel agencies sector in both Egypt and Kingdom of Saudi Arabia (KSA). The web content analysis method was used to analyze the level of adoption of Egyptian travel agencies and Saudi travel agencies according to data immensely available on their websites. Therefore, each site was categorized according to the phases and levels proposed. In order to achieve this, 120 websites were evaluated by the two authors over a three-month period, from August to October 2020, and then categorized according to the phases and levels of (eMICA). The results show that there are deficiencies in the application of the eMICA model by both KSA and Egyptian travel agencies, generally, updating their websites, the absence of quality certification, offering secure online payment, virtual tours, and videos using Flash animation. In general, the Egyptian companies slightly outperformed the KSA ones in applying eMICA model.

Keywords: e-commerce, internet marketing, eMICA, travel agencies, websites

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1250 Militating Factors Against Building Information Modeling Adoption in Quantity Surveying Practice in South Africa

Authors: Kenneth O. Otasowie, Matthew Ikuabe, Clinton Aigbavboa, Ayodeji Oke

Abstract:

The quantity surveying (QS) profession is one of the professions in the construction industry, and it is saddled with the responsibility of measuring the number of materials as well as the workmanship required to get work done in the industry. This responsibility is vital to the success of a construction project as it determines if a project will be completed on time, within budget, and up to the required standard. However, the practice has been criticised severally for failure to accurately execute her responsibility. The need to reduce errors, inaccuracies and omissions has made the adoption of modern technologies such as building information modeling (BIM) inevitable in its practice. Nevertheless, there are barriers to the adoption of BIM in QS practice in South Africa (SA). Thus, this study aims to investigate these barriers. A survey design was adopted. A total number of one hundred and fifteen (115) questionnaires were administered to quantity surveyors in Guateng Province, SA, and ninety (90) were returned and found suitable for analysis. Collected data were analysed using percentage, mean item score, standard deviation, one-sample t-test, and Kruskal-Wallis. The findings show that lack of BIM expertise, lack of government enforcement, resistance to change, and no client demand for BIM are the most significant barriers to the adoption of BIM in QS practice. As a result, this study recommends that trainings on BIM technology be prioritised, and government must take the lead in BIM adoption in the country, particularly in public projects.

Keywords: barriers, BIM, quantity surveying practice, South Africa

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1249 The Impact of Organizational Culture on Internet Marketing Adoption

Authors: Hafiz Mushtaq Ahmad, Syed Faizan Ali Shah, Bushra Hussain, Muneeb Iqbal

Abstract:

Purpose: The purpose of this study is to investigate the impact of organizational culture on internet marketing adoption. Moreover, the study intends to explore the role of organizational culture in the internet marketing adoption that helps business to achieve organizational growth and augmented market share. Background: With the enormous expansion of technology, organizations now need technology-based marketing paradigm in order to capture larger group of customers. Organizational culture plays a dominant and prominent role in the internet marketing adoption. Changes in the world economy have demolished current organizational competition and generating new technology standards and strategies. With all the technological advances, e-marketing has become one of the essential part of marketing strategies. Organizations require advance internet marketing strategies in order to compete in a global market. Methodology: The population of this study consists of telecom sector organizations of Pakistan. The sample size consists of 200 telecom sector employees. Data were gathered through the questionnaire instrument. The research strategy of this study is survey. The study uses a deductive approach. The sampling technique of this study is convenience sampling. Tentative Results: The study reveals that organizational culture played a vital role in the internet marketing adoption. The results show that there is a strong association between the organizational culture and internet marketing adoption. The results further show that flexible organizational culture helps organization to easily adopt internet marketing. Conclusion: The study discloses that flexible organizational culture helps organizations to easily adopt e-marketing. The study guides decision-makers and owners of organizations to recognize the importance of internet marketing strategy and help them to increase market share by using e-marketing. The study offers solution to the managers to develop flexible organizational culture that helps in internet marketing adoption.

Keywords: internet technology, internet marketing, marketing paradigm, organizational culture

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1248 Advanced Manufacturing Technology Adoption and Organizational Structure

Authors: George Nyori Makari

Abstract:

Data on 92 industrial organizations point to the existence of relationships between advanced manufacturing technology (AMT) adoption and some aspects of organizational structure, including the number of specialized sub-units, the number of levels of authority, span of control, degree of role programming specification, degree of communication programming specification and the degree of output programming. Primary finding is that as the investments and integration of AMTs increases, the more likely the foregoing aspects of structure increase. The findings hold with size and a number of other organizational variables controlled. The results indicate that a company’s capacity to assimilate technology depends on its organizational capabilities. The study encapsulates the need for companies to increase their organizational capabilities during investment and integration of AMTs.

Keywords: advanced manufacturing technology, adoption, organizational structure, Kenya

Procedia PDF Downloads 456
1247 The Adoption of Mobile Learning in Saudi Women Faculty in King Abdulaziz University

Authors: Leena Alfarani

Abstract:

Although mobile devices are ubiquitous on university campuses, teacher-readiness for mobile learning has yet to be fully explored in the non-western nations. This study shows that two main factors affect the adoption and use of m-learning among female teachers within a university in Saudi Arabia—resistance to change and perceived social culture. These determinants of the current use and intention to use of m-learning were revealed through the analysis of an online questionnaire completed by 165 female faculty members. This study reveals several important issues for m-learning research and practice. The results further extend the body of knowledge in the field of m-learning, with the findings revealing that resistance to change and perceived social culture are significant determinants of the current use of and the intention to use m-learning.

Keywords: blended learning, mobile learning, technology adoption, devices

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1246 An Investigation of Influential Factors in Adopting the Cloud Computing in Saudi Arabia: An Application of Technology Acceptance Model

Authors: Shayem Saleh ALresheedi, Lu Song Feng, Abdulaziz Abdulwahab M. Fatani

Abstract:

Cloud computing is an emerging concept in the technological sphere. Its development enables many applications to avail information online and on demand. It is becoming an essential element for businesses due to its ability to diminish the costs of IT infrastructure and is being adopted in Saudi Arabia. However, there exist many factors that affect its adoption. Several researchers in the field have ignored the study of the TAM model for identifying the relevant factors and their impact for adopting of cloud computing. This study focuses on evaluating the acceptability of cloud computing and analyzing its impacting factors using Technology Acceptance Model (TAM) of technology adoption in Saudi Arabia. It suggests a model to examine the influential factors of the TAM model along with external factors of technical support in adapting the cloud computing. The proposed model has been tested through the use of multiple hypotheses based on calculation tools and collected data from customers through questionnaires. The findings of the study prove that the TAM model along with external factors can be applied in measuring the expected adoption of cloud computing. The study presents an investigation of influential factors and further recommendation in adopting cloud computing in Saudi Arabia.

Keywords: cloud computing, acceptability, adoption, determinants

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1245 International Financial Reporting Standards and the Quality of Banks Financial Statement Information: Evidence from an Emerging Market-Nigeria

Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri, Otache Innocent

Abstract:

Giving the paucity of studies on IFRS adoption and quality of banks accounting quality, particularly in emerging economies, this study is motivated to investigate whether the Nigeria decision to adopt IFRS beginning from 1 January 2012 is associated with high quality accounting measures. Consistent with prior literatures, this study measure quality of financial statement information using earnings measurement, timeliness of loss recognition and value relevance. A total of twenty Nigeria banks covering a period of six years (2008-2013) divided equally into three years each (2008, 2009, 2010) pre adoption period and (2011, 2012, 2013) post adoption period were investigated. Following prior studies eight models were in all employed to investigate earnings management, timeliness of loss recognition and value relevance of Nigeria bank accounting quality for the different reporting regimes. Results suggest that IFRS adoption is associated with minimal earnings management, timely recognition of losses and high value relevance of accounting information. Summarily, IFRS adoption engenders higher quality of banks financial statement information compared to local GAAP. Hence, this study recommends the global adoption of IFRS and that Nigeria banks should embrace good corporate governance practices.

Keywords: IFRS, SAS, quality of accounting information, earnings measurement, discretionary accruals, non-discretionary accruals, total accruals, Jones model, timeliness of loss recognition, value relevance

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1244 Global Indicators of Successful Remote Monitoring Adoption Applying Diffusion of Innovation Theory

Authors: Danika Tynes

Abstract:

Innovations in technology have implications for sustainable development in health and wellness. Remote monitoring is one innovation for which the evidence-base has grown to support its viability as a quality healthcare delivery adjunct. This research reviews global data on telehealth adoption, in particular, remote monitoring, and the conditions under which its success becomes more likely. System-level indicators were selected to represent four constructs of DoI theory (relative advantage, compatibility, complexity, and observability) and assessed against 5 types of Telehealth (Teleradiology, Teledermatology, Telepathology, Telepsychology, and Remote Monitoring) using ordinal logistic regression. Analyses include data from 84 countries, as extracted from the World Health Organization, World Bank, ICT (Information Communications Technology) Index, and HDI (Human Development Index) datasets. Analyses supported relative advantage and compatibility as the strongest influencers of remote monitoring adoption. Findings from this research may help focus on the allocation of resources, as a sustainability concern, through consideration of systems-level factors that may influence the success of remote monitoring adoption.

Keywords: remote monitoring, diffusion of innovation, telehealth, digital health

Procedia PDF Downloads 135