Search results for: BIM adoption characteristics
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 8619

Search results for: BIM adoption characteristics

8619 The Adoption of Process Management for Accounting Information Systems in Thailand

Authors: Manirath Wongsim

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 optimization 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.

Keywords: information quality, information quality dimensions, accounting information systems, accounting information system adoption

Procedia PDF Downloads 467
8618 A Framework for Building Information Modelling Execution Plan in the Construction Industry, Lagos State, Nigeria

Authors: Tosin Deborah Akanbi

Abstract:

The Building Information Modeling Execution Plan (BEP) is a document that manifests the specifications for the adoption and execution of building information modeling in the construction sector in an organized manner so as to attain the listed goals. In this regard, the study examined the barriers to the adoption of building information modeling, evaluated the effect of building information modeling adoption characteristics on the key elements of a building information modeling execution plan and developed a strategic framework for a BEP in the Lagos State construction industry. Data were gathered through a questionnaire survey with 332 construction professionals in the study area. Three online structured interviews were conducted to support and validate the findings of the quantitative analysis. The results showed the significant relationships and connections between the variables in the framework: BIM usage and model quality control (aBIMskill -> dMQ, Beta = 0.121, T statistics = 1.829), BIM adoption characteristics and information exchange (bBIM_CH -> dIE, Beta = 0.128, T statistics = 1.727), BIM adoption characteristics and process design (bBIM_CH -> dPD, Beta = 0.170, T statistics = 2.754), BIM adoption characteristics and roles and responsibilities (bBIM_CH -> dRR, Beta = 0.131, T statistics = 2.181), interest BIM barriers and BIM adoption characteristics (cBBIM_INT -> bBIM_CH, Beta = 0.137, T statistics = 2.309), legal BIM barriers and BIM adoption characteristics (cBBIM_LEG -> bBIM_CH, Beta = 0.168, T statistics = 2.818), professional BIM barriers and BIM adoption characteristics (cBBIM_PRO -> bBIM_CH, Beta = 0.152, T statistics = 2.645). The results also revealed that seven final themes were generated, namely: model structure and process design, BIM information exchange and collaboration procedures, project goals and deliverables, project model quality control, roles and responsibilities, reflect Lagos state construction industry and validity of the BEP framework. Thus, there is a need for the policy makers to direct interventions to promote, encourage and support the understanding and adoption of BIM by emphasizing the various benefits of using the technology in the Lagos state construction industry.

Keywords: building information modelling execution plan, BIM adoption characteristics, BEP framework, construction industry

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8617 An Empirical Analysis of the Determinants for Adopting Vocera Wireless Communication Systems

Authors: Patrick David Chirilele

Abstract:

There are growing interests in improving service delivery in the healthcare sector through the adoption of emerging digital technologies, including the Vocera B3000n communication system badge. As a result, understanding the factors that impact the adoption of such digital technologies is becoming important. This study investigates the determinants of task-technology fit through the adoption of Vocera B3000n communication system badge in healthcare sector in South Africa. Statistical analyses are performed on the data collected from 143 healthcare workers including registered nurses and personal care workers at three hospitals in South Africa through survey to test the relationship between task characteristics, technology characteristics and user characteristics for better understanding the task-technology fit and the adoption of Vocera communication systems in South African hospitals. The result reveals that all three factors have a significant impact on task-technology fit through the adoption of Vocera B3000n communication system badge. Such findings are useful for healthcare sector in their adoption of digital technologies for improving service delivery through effective communication in their workplace.

Keywords: adoption, communication systems, task-technology fit, user characteristics, Vocera

Procedia PDF Downloads 141
8616 Developing a Framework for Open Source Software Adoption in a Higher Education Institution in Uganda. A case of Kyambogo University

Authors: Kafeero Frank

Abstract:

This study aimed at developing a frame work for open source software adoption in an institution of higher learning in Uganda, with the case of KIU as a study area. There were mainly four research questions based on; individual staff interaction with open source software forum, perceived FOSS characteristics, organizational characteristics and external characteristics as factors that affect open source software adoption. The researcher used causal-correlation research design to study effects of these variables on open source software adoption. A quantitative approach was used in this study with self-administered questionnaire on a purposively and randomly sampled sample of university ICT staff. Resultant data was analyzed using means, correlation coefficients and multivariate multiple regression analysis as statistical tools. The study reveals that individual staff interaction with open source software forum and perceived FOSS characteristics were the primary factors that significantly affect FOSS adoption while organizational and external factors were secondary with no significant effect but significant correlation to open source software adoption. It was concluded that for effective open source software adoption to occur there must be more effort on primary factors with subsequent reinforcement of secondary factors to fulfill the primary factors and adoption of open source software. Lastly recommendations were made in line with conclusions for coming up with Kyambogo University frame work for open source software adoption in institutions of higher learning. Areas of further research recommended include; Stakeholders’ analysis of open source software adoption in Uganda; Challenges and way forward. Evaluation of Kyambogo University frame work for open source software adoption in institutions of higher learning. Framework development for cloud computing adoption in Ugandan universities. Framework for FOSS development in Uganda IT industry

Keywords: open source software., organisational characteristics, external characteristics, cloud computing adoption

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8615 Adoption and Adoption Gap of Selected BRRI-Released Boro Rice Varieties in Bangladesh

Authors: Mohammad Abdul Momin, Sekender Ali, Mahbubul Alam, Rafiquel Islam, Mohammad Mizanul Haque Kazal

Abstract:

Improved high-yielding modern rice varieties can reduce hunger and food insecurity in Bangladesh. However, lower adoption and higher adoption gap of modern rice varieties are the main concerns of rice researchers, extension specialists, and legislators. This study attempts to determine the adoption status and adoption gap of 10 selected BRRI-released Boro rice varieties to assess some selected socio-economic characteristics of the rice farmers and to explore the contribution of the selected socio-economic characteristics of farmers to their adoption gap of selected BRRI-released Boro varieties. Necessary data were collected from 03 September to 31 December 2021 using a well-structured pre-tested interview schedule from 371 randomly selected farmers covering 12 agricultural blocks of four Upazilas under Cumilla, Mymensingh, Tangail, and Bogura districts. The study revealed that most (73.05%) of the rice farmers had high adoption and low adoption gap; 23.72% had moderate adoption and adoption gap; and the rest 3.23% of respondents’ farmers had low adoption and high adoption gap of BRRI-released Boro rice varieties. Overall adoption and adoption gap of BRRI-released Bororice varieties were 77.02% and 22.98%, respectively. Based on the descending order of the Adoption Index, BRRI dhan29 ranked 1st, followed by BRRI dhan28. The adoption indices of these two top-ranked varieties were 38.84 and 30.43, respectively, which were much higher than others. Third to ninth ranked varieties were BRRI dhan58, BRRI dhan89, BRRI dhan88, BRRI dhan50, BRRI dhan74, BRRI dhan81, and BRRI dhan63. Reverse-ranked orders were observed based on the descending order of the Adoption Gap Index (AGI). Stepwise multiple regression analysis indicated that ‘knowledge on BRRI-released Boro rice varieties’, ‘extension contacts’, ‘rice farming profitability’, ‘rice farming experience’, and ‘satisfaction on BRRI-releasedBoro rice varieties’ of the farmers had a significant negative contribution to their adoption gap, i.e., positive contribution to their adoption of BRRI-released Boro rice varieties. The study concluded that policy interventions should be taken to improve farmers’ knowledge of BRRI-releasedBoro rice varieties by increasing extension contact to all the lower and higher experienced farmers to make them profitable and satisfied to increase adoption and decrease the adoption gap of BRRI-released Boro rice varieties. These issues also urge policy interventions for the rethinking of current dissemination tactics to ensure the widespread adoption of newly released modern Boro rice varieties at the farm level.

Keywords: adoption, adoption gap, Boro, rice, BRRI, Bangladesh

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8614 Technology Use by African Smallholder Farmers and the Significant Mediating Factors

Authors: Enobong Akpan-Etuk

Abstract:

The willingness of smallholder farmers in Africa to adopt new agricultural technologies has been low, despite the technological advancement in agriculture. Although technology is seen as the main route out of the traditional methods of food production and poverty, the rate of adoption of agricultural technology remains low among farmers in Africa. Factors affecting the adoption of agricultural technologies include the acquisition of information, characteristics of the technology, education of farmers, social capital, farm size, and household size. This paper explored the literature on the influence of the factors that determine the adoption of technology by smallholder farmers.

Keywords: smallholder, technology, adoption

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8613 Child Trafficking for Adoption Purposes: A Study into the Criminogenic Factors of the German Intercountry Adoption System

Authors: Elvira Loibl

Abstract:

In Western countries, the demand for adoptable children, especially healthy babies, has been considerably high for several years. Rising infertility rates, liberal abortion politics, the widespread use of contraception, and the increasing acceptance of unmarried motherhood are factors that have decreased the number of infants available for domestic adoption in the U.S. and Europe. As a consequence, many involuntarily childless couples turn to intercountry adoption as a viable alternative to have a child of their own. However, the demand for children far outpaces the supply of orphans with the desired characteristics. The imbalance between the number of prospective adopters and the children available for intercountry adoption results in long waiting lists and high prices. The inordinate sums of money involved in the international adoption system have created a commercial ‘underbelly’ where unethical and illicit practices are employed to provide the adoption market with adoptable children. Children are being purchased or abducted from their families, hospitals or child care institutions and then trafficked to receiving countries as ‘orphans’. This paper aims to uncover and explain the factors of the German adoption system that are conducive to child trafficking for adoption purposes. It explains that the tension between money and integrity as experienced by German adoption agencies, blind trust in the authorities in the sending countries as well as a lenient control system encourage and facilitate the trafficking in children to Germany.

Keywords: child trafficking, intercountry adoption, market in adoptable babies, German adoption system

Procedia PDF Downloads 292
8612 The Adoption of Technological Innovations in a B2C Context: An Empirical Study on the Higher Education Industry in Egypt

Authors: Maha Mourad, Rania Samir

Abstract:

This paper seeks to explain the adoption of technological innovations in a business to consumer context. Specifically, the use of web based technology (WEBCT/blackboard) in the delivery of educational material and communication with students at universities in Egypt is the focus of this study. The analysis draws on existing research in a B2C context which highlights the importance of internal organization characteristics, perceived attributes of the innovation as well as consumer based factors as the main drivers of adoption. A distinctive B2C model is developed drawing on Roger’s innovation adoption model, as well as theoretical and empirical foundations in previous innovation adoption literature to study the adoption of technological innovations in higher education in Egypt. The model proposes that the adoption decision is dependent on a combination of perceived attributes of the innovation, inter-organization factors and consumer factors. The model is testified drawing on the results of empirical work in the form of a large survey conducted on students in three different universities in Egypt (one public, one private and one international). In addition to the attributes of the innovation, specific organization factors (such as university resources) as well as consumer factors were identified as likely to have an important influence on the adoption of technological innovations in higher education.

Keywords: innovation, WEBCT, higher education, adoption, Egypt

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8611 Agroforestry Systems and Practices and Its Adoption in Kilombero Cluster of Sagcot, Tanzania

Authors: Lazaro E. Nnko, Japhet J. Kashaigili, Gerald C. Monela, Pantaleo K. T. Munishi

Abstract:

Agroforestry systems and practices are perceived to improve livelihood and sustainable management of natural resources. However, their adoption in various regions differs with the biophysical conditions and societal characteristics. This study was conducted in Kilombero District to investigate the factors influencing the adoption of different agroforestry systems and practices in agro-ecosystems and farming systems. A household survey, key informant interviews, and focus group discussion was used for data collection in three villages. Descriptive statistics and multinomial logistic regression in SPSS were applied for analysis. Results show that Igima and Ngajengwa villages had home garden practices dominated, as revealed by 63.3% and 66.7%, respectively, while Mbingu village had mixed intercropping practice with 56.67%. Agrosilvopasture systems were dominant in Igima and Ngajengwa villages with 56.7% and 66.7%, respectively, while in Mbingu village, the dominant system was agrosilviculture with 66.7%. The results from multinomial logistic regression show that different explanatory variable was statistical significance as predictors of the adoption of agroforestry systems and practices. Residence type and sex were the most dominant factor influencing the adoption of agroforestry systems. Duration of stay in the village, availability of extension education, residence, and sex were the dominant factor influencing the adoption of agroforestry practices. The most important and statistically significant factors among these were residence type and sex. The study concludes that agroforestry will be more successful if the local priorities, which include social-economic need characteristics of the society, will be considered in designing systems and practices. The socio-economic need of the community should be addressed in the process of expanding the adoption of agroforestry systems and practices.

Keywords: agroforestry adoption, agroforestry systems, agroforestry practices, agroforestry, Kilombero

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8610 Promoting Environmental Sustainability in the Workplace: The Be-Green Project

Authors: Elena Carbone, Chiara Meneghetti, Ivan Innocenti, Monica Musicanti, Paola Volpe, Francesca Pazzaglia

Abstract:

Promoting environmental sustainability is becoming a priority for organizations. Little is known, however, on the extent to which green workplace behaviors are linked, alongside organizational determinants, and also to various employees’ individual characteristics. The BE-GREEN research project, in collaboration with Eni S.p.A., aimed at investigating the relationship between the adoption of green workplace behaviors and various employees’ job-related and broader individual characteristics as well as organizational determinants. A sample of 513 Eni employees was administered a survey assessing the adoption of green workplace behaviors and the management of events (e.g., near-miss, unsafe conditions, weak signals) that could anticipate the occurrence of incidents with a harmful environmental impact. The survey also assessed employees’ job-related (e.g., proneness toward behaving pro-environmentally at work) and general (e.g., soft skills, connectedness to nature and environmental awareness) characteristics and perceived organizational support (e.g., environmental culture, leadership). Results showed that the adoption of green workplace behaviors was associated with employees’ proneness toward behaving pro-environmentally at work, and these factors were, in turn, influenced by broader individual characteristics related to soft skills as well as a connectedness to nature and environmental awareness, along with perceived organizational support. The management of events potentially anticipating the occurrence of incidents with a harmful environmental impact was mainly associated with perceived organizational support. These findings highlight how, alongside organizational determinants, different employees’ individual characteristics influence their adoption of green workplace behaviors, with important implications for the development of interventions tailored to promote environmental sustainability in organizations.

Keywords: green workplace behaviors, soft skills, connectedness to nature, environmental awareness.

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8609 E-Commerce in Jordan: Conceptual Model

Authors: Muneer Abbad

Abstract:

This study comes with a comprehensive analysis of specific factors affecting the adoption of e-commerce in Jordan. From the theoretical perspective, this study will make a contribution to the e-commerce by providing insights on the factors that seem to affect e-commerce’s adoption. The current study will provide managers information about the planning and formulating appropriate strategies to ensure rapid adoption of e-commerce in Jordan. It will offer marketing implications, conclusions, and suggestions for future research.

Keywords: e-commerce, Jordan, adoption, conceptual model

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8608 An Empirical Investigation of Mobile Banking Services Adoption in Pakistan

Authors: Aijaz A. Shaikh, Richard Glavee-Geo, Heikki Karjaluoto

Abstract:

Adoption of Information Systems (IS) is receiving increasing attention such that its implications have been closely monitored and studied by the IS management community, industry and professional gatekeepers. Building on previous research regarding the adoption of technology, this paper develops and validates an integrated model of the adoption of mobile banking. The model originates from the Technology Acceptance Model (TAM) and the Theory of Planned Behaviour (TPB). This paper intends to offer a preliminary scrutiny of the antecedents of the adoption of mobile banking services in the context of a developing country. Data was collected from Pakistan. The findings showed that an integrated TAM and TPB model greatly explains the adoption intention of mobile banking; and perceived behavioural control and its antecedents play a significant role in predicting adoption Theoretical and managerial implications of findings are presented and discussed.

Keywords: developing country, mobile banking service adoption, technology acceptance model, theory of planned behavior

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8607 A Framework for Information Quality in Accounting Information Systems Adoption

Authors: Wongsim Manirath

Abstract:

In order to implement AIS adoption successfully, it is important to consider the quality of information management and understand Information Quality (IQ) factors influencing AIS adoption. This research aims to explore ways of managing AIS adoption to investigate the adoption of accounting information systems within organisations. The study has led to the development of a framework for understanding the AIS adoption process in an organisation. This research used qualitative, interpretive evidence. This framework was developed from case studies and by collecting qualitative data (interviews). This research has conducted 10 case studies to study how IQ is managed through the accounting information system adoption process. A special focus is placed on determining how organisation size influences the information quality practices. The finding is especially useful to SMEs as many SMEs have the desire to grow bigger. By better dealing with IQ issues, there could be a successful future.

Keywords: data quality, information quality, accounting information system, information management

Procedia PDF Downloads 468
8606 Dynamics of Smallholder Farmer Adoption of High Value Horticultural Crops in Indonesia

Authors: Suprehatin Suprehatin

Abstract:

Improving the participation of smallholder farmers in horticultural value chains to benefit from the rapidly growing demand for high-value agricultural products is one strategy for raising farm income. However, smallholder farmer participation in Indonesian horticultural value chains is under-researched. To address this knowledge gap, this study aims to describe the current status of horticultural crop adoption in Indonesia and analyze the motivations and dynamics of smallholder farmer participation in horticultural value chains: why some small farmers join these new and potentially profitable chains and continue their participation. This study also examines the characteristics of farmers who adopted and those who did not adopt a new horticultural crop with respect to the household (farmer), farm and institutional characteristics. The analysis was conducted using unique data from a 2013 survey of 960 Indonesian farmers on Java Island that produce a variety of agricultural products. Basic statistical analysis showed relatively low adoption rates (10%) of new horticultural crops amongst 960 selected Indonesian farmers with different decisions made in terms of number and timing of new horticultural crop adoption. Adopters were motivated mainly by higher profit, higher yield, and more cash opportunities. The result also showed that current low rates of horticultural crop adoption are associated with a variety of factors, such as lower levels of education among farmers, resource constraints, lack of information on horticultural crop production and low participation in farmer groups. These findings will be helpful for policymakers when designing policies and programs to promote greater participation of Indonesian smallholder farmers in horticultural value chains. In other words, a revitalisation of agricultural policy beyond staple food is important to seize potential benefits from the ongoing agricultural food market transformation.

Keywords: farmer adoption, high value, horticultural crops, Indonesia

Procedia PDF Downloads 281
8605 A Framework Factors Influencing Accounting Information Systems Adoption Success

Authors: Manirath Wongsim

Abstract:

AIS plays an important role in business management, strategic and can provide assistance in all phases of decision making. Thus, many organisations needs to be seen as well adopting AIS, which is critical to a company in order to organise, manage and operate process in all sections. In order to implement AIS successfully, it is important to understand the underlying factors that influence the AIS adoption. Therefore, this research intends to study this perspective of factors influence and impact on AIS adoption’s success. The model has been designed to illustrate factors influences in AIS adoption. It also attempts to identify the critical success factors that organisations should focus on, to ensure the adoption on accounting process. This framework will be developed from case studies by collecting qualitative and quantitative data. Case study and survey methodology were adopted for this research. Case studies in two Thai- organisations were carried out. The results of the two main case studies suggested 9 factors that may have impact on in AIS adoption. Survey instrument was developed based on the findings from case studies. Two large-scale surveys were sent to selected members of Thailand Accountant, and Thailand Computer Society to further develop and test the research framework. The top three critical factors for ensuring AIS adoption were: top management commitment, steering committees, and Technical capability of AIS personnel. That is, it is now clear which factors impact in AIS adoption, and which of those factors are critical success factors for ensuring AIS adoption successes

Keywords: accounting information system, accounting information systems adoption, and inflecting AIS adoption

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8604 Hidden Critical Risk in the Construction Industry’s Technological Adoption: Cybercrime

Authors: Nuruddeen Usman, Usman Mohammed Gidado, Muhammad Ahmad Ibrahim

Abstract:

Construction industry is one of the sectors that are eyeing adoption of ICT for its development due to the advancement in technology. Though, many manufacturing sectors had been using it, but construction industry was left behind, especially in the developing nation like Nigeria. On account of that, the objective of this study is to conceptually and quantitatively synthesise whether the slow adoption of ICT by the construction industries can be attributable to cybercrime threats. The result of the investigation found that, the risk of cybercrime, and lack of adequate cyber security policies that can enforce and punish defaulters are among the things that hinder ICT adoption of the Nigerian construction industries. Therefore, there is need for the nations to educate their citizens on cybercrime risk, and to establish cybercrime police units that can be monitoring and controlling all online communications.

Keywords: construction industry, cybercrime, information and communication technology adoption, risk

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8603 The Implementation of Child Adoption as Legal Protection of Children

Authors: Sonny Dewi Judiasih

Abstract:

The principle of a marriage is to achieve a happy and eternity family based on the willing of the God. The family has a fundamental role in the society as a social individual and as a nuclear family consists of father, mother, and children. Thus, each family always would like to have children who will continue the family. However, not all family will be blessed with children and consequently, there is family without children. Therefore, the said the certain family will do any effort to fulfill the wish to have children. One of the ways is to adopt children. The implementation of child adoption is conducted by the family who does not have children but sometimes child adoption is conducted by a family who has already children. The implementation of child adoption is based on the interest of the welfare and the intellectual of the said child. Moreover, it should be based on the social liability of the individual in accordance with the developing of the traditional values as part of the nation culture. The child adoption is conducted for the welfare of the child demonstrates that a change on the basic motive (value) whereby in the past the child adoption is to fulfill the wish of foster parent (to have children in the family). Nowadays the purpose of child adoption is not merely for the interest of foster parent but in particular for the interest, welfare and the future of the child. The development of the society has caused the occurrence of changes of perspective in the society which lead to a need for new law. The court of justice has an impact of such changes. It is evidenced by the court order for child adoption in the legal framework of certainty of law. The changes of motives (value) of the child adoption in the society can be fully understood in the event that the society fully understand that the ultimate purpose of Indonesia nation is to achieve a justice and prosperity society, i.e., social welfare for all Indonesian people.

Keywords: child adoption, family law, legal protection, children

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8602 Factors Influencing Agricultural Systems Adoption Success: Evidence from Thailand

Authors: Manirath Wongsim, Ekkachai Naenudorn, Nipotepat Muangkote

Abstract:

Information Technology (IT), play an important role in business management strategies and can provide assistance in all phases of decision making. Thus, many organizations need to be seen as adopting IT, which is critical for a company to organize, manage and operate its processes. In order to implement IT successfully, it is important to understand the underlying factors that influence agricultural system's adoption success. Therefore, this research intends to study this perspective of factors that influence and impact successful IT adoption and related agricultural performance. Case study and survey methodology were adopted for this research. Case studies in two Thai- organizations were carried out. The results of the two main case studies suggested 21 factors that may have an impact on IT adoption in agriculture in Thailand, which led to the development of the preliminary framework. Next, a survey instrument was developed based on the findings from case studies. Survey questionnaires were gathered from 217 respondents from two large-scale surveys were sent to selected members of Thailand farmer, and Thailand computer to test the research framework. The results indicate that the top five critical factors for ensuring IT adoption in agricultural were: 1) network and communication facilities; 2) software; 3) hardware; 4) farmer’s IT knowledge, and; 5) training and education. Therefore, it is now clear which factors are influencing IT adoption and which of those factors are critical success factors for ensuring IT adoption in agricultural organization.

Keywords: agricultural systems adoption, factors influencing IT adoption, factors affecting in agricultural adoption

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8601 A Risk-Based Modeling Approach for Successful Adoption of CAATTs in Audits: An Exploratory Study Applied to Israeli Accountancy Firms

Authors: Alon Cohen, Jeffrey Kantor, Shalom Levy

Abstract:

Technology adoption models are extensively used in the literature to explore drivers and inhibitors affecting the adoption of Computer Assisted Audit Techniques and Tools (CAATTs). Further studies from recent years suggested additional factors that may affect technology adoption by CPA firms. However, the adoption of CAATTs by financial auditors differs from the adoption of technologies in other industries. This is a result of the unique characteristics of the auditing process, which are expressed in the audit risk elements and the risk-based auditing approach, as encoded in the auditing standards. Since these audit risk factors are not part of the existing models that are used to explain technology adoption, these models do not fully correspond to the specific needs and requirements of the auditing domain. The overarching objective of this qualitative research is to fill the gap in the literature, which exists as a result of using generic technology adoption models. Followed by a pretest and based on semi-structured in-depth interviews with 16 Israeli CPA firms of different sizes, this study aims to reveal determinants related to audit risk factors that influence the adoption of CAATTs in audits and proposes a new modeling approach for the successful adoption of CAATTs. The findings emphasize several important aspects: (1) while large CPA firms developed their own inner guidelines to assess the audit risk components, other CPA firms do not follow a formal and validated methodology to evaluate these risks; (2) large firms incorporate a variety of CAATTs, including self-developed advanced tools. On the other hand, small and mid-sized CPA firms incorporate standard CAATTs and still need to catch up to better understand what CAATTs can offer and how they can contribute to the quality of the audit; (3) the top management of mid-sized and small CPA firms should be more proactive and updated about CAATTs capabilities and contributions to audits; and (4) All CPA firms consider professionalism as a major challenge that must be constantly managed to ensure an optimal CAATTs operation. The study extends the existing knowledge of CAATTs adoption by looking at it from a risk-based auditing approach. It suggests a new model for CAATTs adoption by incorporating influencing audit risk factors that auditors should examine when considering CAATTs adoption. Since the model can be used in various audited scenarios and supports strategic, risk-based decisions, it maximizes the great potential of CAATTs on the quality of the audits. The results and insights can be useful to CPA firms, internal auditors, CAATTs developers and regulators. Moreover, it may motivate audit standard-setters to issue updated guidelines regarding CAATTs adoption in audits.

Keywords: audit risk, CAATTs, financial auditing, information technology, technology adoption models

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8600 Adoption of E-Governance: A Case Study of Higher Education Institutes in Pakistan

Authors: Shah Muhammad Butt

Abstract:

The study aimed to investigate the factors influencing the adoption of e-governance in Pakistan's public universities and how that adoption has affected organizational performance. An online Likert scale survey was utilized to gather information from 350 participants from different public universities in Pakistan. The data were examined using descriptive statistics and correlation analysis. The findings suggest that organizational culture, infrastructure, and leadership support are among the elements impacting the adoption of e-governance at Pakistan's public sector universities. A further finding of the study was that e-governance adoption benefited organizational performance, including effectiveness, efficiency, and customer satisfaction. The study emphasizes the significance of e-governance adoption at public sector universities and the demand for successful policies and strategies to support its implementation. To increase organisational performance and raise the standard of higher education in Pakistan, policymakers and university administrators should use the study's findings to develop and practice e-governance policies and initiatives.

Keywords: e-governance, adoption, public sector universities, Pakistan, organizational performance, higher education, technology, ICT, factors, comparative analysis

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8599 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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8598 The Analysis of the Blockchain Technology and Challenges Hampering Its Adoption

Authors: Sthembile Mthethwa

Abstract:

With the rise in the usage of internet in the past decades, this presented an opportunity for users to transact with each other over the use of internet. Cryptocurrencies have been introduced, which allows users to transact with each other without the involvement of a third party i.e. the bank. These systems are widely known as cryptocurrencies or digital currencies and the first system to be introduced was Bitcoin which has been receiving a lot of attention. Bitcoin introduced a new technology known as the blockchain technology. In the past years, blockchain has been getting attention; whereby new applications are introduced that utilize blockchain. Yet, most people are still hesitant about the adoption of blockchain and the adoption of cryptocurrencies at large. Some people still do not understand the technology. Thus, it leads to the slow adoption of this technology. In this paper, a review of the blockchain is provided, whereby the different types of blockchain are discussed in details. Details of the things that contribute to the hindrance of the process of adoption are discussed.

Keywords: bitcoin, blockchain, cryptocurrency, payment system

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8597 An Institutional Analysis of IFRS Adoption in Poor Jurisdictions

Authors: Catalina Florentina Pricope

Abstract:

The last two decades witnessed a movement towards harmonization of international financial reporting standards (IFRS) throughout the global economy. This investigation seeks to identify the factors that could explain the adoption of IFRS by poor jurisdictions. While there has been a considerable amount, of literature published on the effects and key drivers of IFRS adoption in both developed and developing countries, little attention has been paid to jurisdictions with less developed capital markets and low-income levels exclusively. Drawing upon the Institutional Isomorphism theory and analyzing a sample of 45 poor jurisdictions between 2008 and 2013, the study empirically shows that poor jurisdictions are driven by legitimacy concerns rather than by economic reasoning to adopt an international accounting perspective. This in turn has implications for the IASB, as it should seek to influence institutional pressures within a particular jurisdiction in order to promote IFRS adoption.

Keywords: IFRS adoption, isomorphism, poor jurisdictions, accounting harmonization

Procedia PDF Downloads 276
8596 Assessing Adoption Trends of Mukau (Melia volkensii (Gürke)) Enterprises in Eastern and Coastal Regions of Kenya

Authors: Lydia Murugi Mugendi

Abstract:

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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8595 An Assessment of the Factors Affecting Green Building Technology (GBT) Adoption

Authors: Nuruddeen Usman, Usman Mohammed Gidado

Abstract:

A construction and post construction activity in buildings contributes to environmental degradation, because of the generation of solid waste during construction to the production of carbon dioxide by the occupants during utilization. These problems were caused as a result of lack of adopting green building technology during and after construction. However, this study aims at conceptualizing the factors that are affecting the adoption of green building technology with a view to suggest better ways for its successful adoption in the construction industry through developing a green building technology model. Thus, the research findings show that: Economic, social, cultural, and technological progresses are the factors affecting Green Building Technology Adoption. Therefore, identifying these factors and developing the model might help in the successful adoption of green building technology.

Keywords: green building technology, construction, post construction, degradation

Procedia PDF Downloads 661
8594 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

Procedia PDF Downloads 147
8593 Customer Adoption and Attitudes in Mobile Banking in Sri Lanka

Authors: Prasansha Kumari

Abstract:

This paper intends to identify and analyze customer adoption and attitudes towards mobile banking facilities. The study uses six perceived characteristics of innovation that can be used to form a favorable or unfavorable attitude toward an innovation, namely: Relative advantage, compatibility, complexity, trailability, risk, and observability. Collected data were analyzed using Pearson Chi-Square test. The results showed that mobile bank users were predominantly males. There is a growing trend among young, educated customers towards converting to mobile banking in Sri Lanka. The research outcomes suggested that all the six factors are statistically highly significant in influencing mobile banking adoption and attitude formation towards mobile banking in Sri Lanka. The major reasons for adopting mobile banking services are the accessibility and availability of services regardless of time and place. Over the 75 percent of the respondents mentioned that savings in time and effort and low financial costs of conducting mobile banking were advantageous. Issue of security was found to be the most important factor that motivated consumer adoption and attitude formation towards mobile banking. Main barriers to mobile banking were the lack of technological skills, the traditional cash‐carry banking culture, and the lack of awareness and insufficient guidance to using mobile banking.

Keywords: compatibility, complexity, mobile banking, observability, risk

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8592 Challenges of e-Service Adoption and Implementation in Nigeria: Lessons from Asia

Authors: Kazeem Oluwakemi Oseni, Kate Dingley

Abstract:

E-Service has moved from the usual manual and traditional way of rendering services to electronic service provision for the public and there are several reasons for implementing these services, Airline ticketing have gone from its manual traditional way to an intelligent web-driven service of purchasing. Many companies have seen their profits doubled through the use of online services in their operation and a typical example is Hewlett Packard (HP) which is rapidly transforming their after sales business into a profit generating e-service business unit. This paper will examine the various challenges confronting e-Service adoption and implementation in Nigeria and also analyse lessons learnt from e-Service adoption and implementation in Asia to see how it could be useful in Nigeria which is a lower middle income country. Based on the analysis of the online survey data. It has been identified that the public in Nigeria are much aware of e-Services but successful adoption and implementation have been the problems faced.

Keywords: e-government service, adoption, implementation, Nigeria, Asia

Procedia PDF Downloads 456
8591 The Role Played by Awareness and Complexity through the Use of a Logistic Regression Analysis

Authors: Yari Vecchio, Margherita Masi, Jorgelina Di Pasquale

Abstract:

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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8590 Top Management Characteristics and Adoption of Internet Banking: Case Study of the Tunisian Banking Sector

Authors: Dorra Gherib

Abstract:

This article explores in depth the technological innovations by the Top Managements of banks in the Tunisian banking sector. The framework of this research is based on an amalgamation of four theories related to the decision of adopting technological innovations: The Theory of Reasoned Action (TRA), the Theory of Planned Behaviour (TPB), Technology Acceptance Model (TAM), and Diffusion of Innovation (DI). The result of our qualitative study highlights four variables which influence the attitude of the Top Managements towards the adoption of internet banking: Relative advantage, Perceived Ease of Use, compatibility and Perceived risk.

Keywords: top management, attitude, internet banking, TRA, TAM, TPB, DI

Procedia PDF Downloads 471