Search results for: IFRS adoption

Authors: Shruti Hajirnis

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In May 2014, FASB issued Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers (Topic 606), and the International Accounting Standards Board (IASB) issued International Financial Reporting Standards (IFRS) 15, Revenue from Contracts with Customers that will supersede virtually all revenue recognition requirements in IFRS and US GAAP. FASB and the IASB have basically achieved convergence with these standards, with only some minor differences such as collectability threshold, interim disclosure requirements, early application and effective date, impairment loss reversal and nonpublic entity requirements. This paper discusses the impact of five-step model prescribed in new revenue standard on the entities operating in Pharma industry. It also outlines the considerations for these entities while implementing the new standard.

Keywords: revenue recognition, pharma industry, standard, requirements

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Authors: Manirath Wongsim

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

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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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Authors: Sonny Dewi Judiasih

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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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Authors: Manirath Wongsim, Ekkachai Naenudorn, Nipotepat Muangkote

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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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Authors: Enobong Akpan-Etuk

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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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Authors: Maha Mourad, Rania Samir

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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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Authors: Shah Muhammad Butt

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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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Authors: Sthembile Mthethwa

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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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Authors: Nuruddeen Usman, Usman Mohammed Gidado

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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

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Authors: Kazeem Oluwakemi Oseni, Kate Dingley

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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

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Authors: Ana-Marija Stjepić, Luka Sušac, Dalia Suša Vugec

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In the last few years, examples from scientific literature and business practices show that the adoption of technological innovations increases enterprises' performance. Recently, when it comes to the field of information technology innovation, business intelligence systems (BISs) have drawn a significant amount of attention of the scientific circles. BISs can be understood as a form of technological innovation which can bring certain benefits to the organizations that are adopting it. Therefore, the aim of this paper is twofold: (1) to define determinants of successful BISs adoption in small and medium enterprises and thus contribute to this neglected research area and (2) to present the current state of BISs adoption in small and medium-sized companies. In order to do so, determinants are defined and classified into three dimensions, according to the Technology – Organization – Environment (TOE) theoretical framework that describes the impact of each dimension on technological innovations adoption. Moreover, paper brings a case study presenting the adoption of BISs in practice within an organization from tertiary (service) industry sector. Based on the results of the study, guidelines for more efficient, faster and easier BISs adoption are presented.

Keywords: adoption, business intelligence, business intelligence systems, case study, TOE framework

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Authors: Sabo Elizabeth

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Cowpea production is presently mainly done with inorganic insecticides, but the growing environmental problems linked with their use and the rising costs of the chemicals are stimulating all categories of stakeholders towards the adoption of less impacting practices. 611 respondents were interviewed between 2008 and 2009. Respondents are young adults and are fairly educated. Awareness is high about insecticide use, but is low for bio-pesticides and resistant varieties. Adoption of inorganic insecticides is related to age, educational level, and contacts with dealers. Low adoption rate for resistant varieties is associated with inadequate information and poor extension service. To adopt IPM techniques with limited health hazards and compatible with the environment, a properly designed extension program is consequently needed.

Keywords: Vigna unguiculata, IPM, bio-pesticides, resistant varieties, extension

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Authors: Arun Dhakal, Geoff Cockfield, Tek Narayan Maraseni

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This paper attempts to fulfil the gap in measuring adoption in agroforestry studies. It explains the derivation of an index of adoption rate in a Nepalese context and examines the factors affecting adoption of agroforestry-based land management practice (AFLMP) in the Dhanusha District of Nepal. Data about the different farm practices and the factors (bio-physical, socio-economic) influencing adoption were collected during focus group discussion and from the randomly selected households using a household survey questionnaire, respectively. A multivariate regression model was used to determine the factors. The factors (variables) found to significantly affect adoption of AFLMP were: farm size, availability of irrigation water, education of household heads, agricultural labour force, frequency of visits by extension workers, expenditure on farm inputs purchase, household’s experience in agroforestry, and distance from home to government forest. The regression model explained about 75% of variation in adoption decision. The model rejected ‘erosion hazard’, ‘flood hazard’ and ‘gender’ as determinants of adoption, which in case of single agroforestry practice were major variables and played positive role. Out of eight variables, farm size played the most powerful role in explaining the variation in adoption, followed by availability of irrigation water and education of household heads. The results of this study suggest that policies to promote the provision of irrigation water, extension services and motivation to obtaining higher education would probably provide the incentive to adopt agroforestry elsewhere in the terai of Nepal.

Keywords: agroforestry, adoption index, determinants of adoption, step-wise linear regression, Nepal

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Authors: Yu Du, Jian-Guo Wang

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Green consumption is a key link to develop the ecological economy, and consumers are vital to carry out green consumption. With environmental awareness gradually being aroused, consumers often fail to turn their positive attitude into actual green consumption behavior. According to behavior reasoning theory, reasons for adoption have a direct (positive) influence on consumers’ attitude while reasons against adoption have a direct (negative) influence on consumers’ adoption intentions, the incongruous coexistence of which leads to the attitude-behavior gap of green consumption. Based on behavior reasoning theory, this research integrates reasons for adoption and reasons against adoption into a proposed model, in which reasons both for and against green consumption mediate the relationship between consumer’ values, attitudes, and behavioral intentions. It not only extends the conventional theory of reasoned action but also provides a reference for the government and enterprises to design the repairing strategy of green consumption attitude-behavior gap.

Keywords: green product, attitude-behavior gap, behavior reasoning theory, green consumption, SEM

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Authors: Barbara Kyampeire, Gerald Karyeijja

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This study investigated the influence of local community participation on the adoption of new agricultural technology in Uganda, using the case study of Smooth Cayenne Pineapples in Kayunga District, Uganda. The mechanism of adoption of new technologies is often not fully understood and this prompted the study. The study adopted a descriptive, co relational, survey design. The researcher used questionnaire survey, focus group discussion as methods of data collection. A total of 152 respondents including adopters and non-adopters of new technology for producing pineapples were selected from 8 farmer groups in Kayunga District. The results indicated that the participation of the community in the planning, implementation and the monitoring and evaluation of the adoption of the new technology for producing pineapples was low thus reducing the adoption of the new technology in the District. The researcher concluded that community participation significantly influences the adoption of new agricultural technology by members of a particular community. The study thus recommended that: first, there is need for maximum involvement of members of the community in the planning, implementation and monitoring of any new agricultural technology; secondly, there is need for continued sharing of information about new agricultural technologies being introduced; and finally, community members must be equipped with Monitoring and Evaluation (M&E) skills in order to make them monitor the progress made by the new agricultural technologies.

Keywords: adoption, community, technology, implementation

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Authors: Lei Qin

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As shared accommodation has become one of the most important market developments in the tourism industry, numerous contributions have emerged on travelers’ motivations to choose shared accommodation. A debated question, however, resides in the heterogeneity of travelers based on motivations. This paper aims to reconcile opposing perspectives by comparing motivation segmentation at two distinct phases of innovation adoption of this new hospitality option: (i) before the first travel – potential users showing interest (n=420) and (ii) after the first travel – users (n=420). Interestingly, we find that travelers (including pre-and-post adopters) have a stronger agreement in experiential motivations than practical motivations. However, the heterogeneity of motivations among travelers is significantly higher in users, increasing from two to six clusters, which means travelers cluster into more and distinct motivation groups after adoption. Rather than invalidating specific assumptions used in the literature in terms of motivation heterogeneity, this paper reconciles opposing findings by putting them along with one another in the process of innovation adoption. A subsequent tourists’ segmentation based on motivations were conducted according to their innovation adoption stages.

Keywords: motivation, pre-and-post adoption, shared accommodation, segmentation

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Authors: Maha Mourad, Fady Todros

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The objective of this research is to find an explanatory model to define the most important variables and factors that affect the acceptance of Mobile Internet in the Egyptian market. A qualitative exploratory research was conducted to support the conceptual framework followed with a quantitative research in the form of a survey distributed among 411 respondents. It was clear that relative advantage, complexity, compatibility, perceived price level and perceived playfulness have a dominant role in influencing consumers to adopt mobile internet, while observability is correlated to the adoption but when measured with the other factors it lost its value. The perceived price level has a negative relationship with the adoption as well the compatibility.

Keywords: innovation, Egypt, communication technologies, diffusion, innovation adoption, emerging market

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Authors: Jeonghwan Jeon

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With the advent of IPTV in the fierce competition with existing broadcasting system, it is emerged as an important issue to predict how much the adoption of IPTV service will be. This paper aims to suggest a prediction model for adopting IPTV using classification and Ranking Belief Simplex (CaRBS). A simplex plot method of representing data allows a clear visual representation to the degree of interaction of the support from the variables to the prediction of the objects. CaRBS is applied to the survey data on the IPTV adoption.

Keywords: prediction, adoption, IPTV, CaRBS

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Authors: Mohammed Alonazi, Natalia Beloff, Martin White

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This paper presents a proposal for a mobile government adoption and utilization model (MGAUM), which is a framework designed to increase the adoption rate of m-government services in Saudi Arabia. Recent advances in mobile technologies such are Mobile compatibilities, The development of wireless communication, mobile applications and devices are enabling governments to deliver services in new ways to citizens more efficiently and economically. In the last decade, many governments around the globe are utilizing these advances effectively to develop their next generation of e-government services. However, a low adoption rate of m-government services by citizens is a common problem in Arabian countries, including Saudi Arabia. Yet, to our knowledge, very little research has been conducted focused on understanding the factors that influence citizen adoption of these m-government services in this part of the world. A set of social, cultural and technological factors have been identified in the literature, which has led to the formulation of associated research questions and hypotheses. These hypotheses will be tested on Saudi citizens using questionnaires and interview methods based around the technology acceptance model. A key objective of the MGAUM framework is to investigate and understand Saudi citizens perception towards adoption and utilization of m-government services.

Keywords: e-government, m-government, citizen services quality, technology acceptance model, Saudi Arabia, adoption framework.

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Authors: Kalat P. Duniya

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A number of technologies expected to increase maize productivity have been introduced by several research programs at national and international level. To this end, the study sought to identify the factors influencing adoption intensity of certified maize varieties. The data used were obtained from a sample household survey of 406 maize farmers, conducted in the northern guinea savannah of Nigeria through multistage stratified sampling, structured questionnaire. A triple hurdle model was adopted to estimate the determinants of adoption intensity; considering awareness, adoption, and intensity as three separate stages. The result showed that the drivers of farmers’ awareness, adoption, and intensity of usage may not necessarily be the same, and where they are, not of the same magnitude and direction. However, factors which were found to be statistically significant were age, education, membership of association and frequency of extension advice. In addition, awareness and adoption of the technologies were likely to be increased with male respondents. Farmers that were members of either community organizations or cooperative organizations had a higher tendency of being aware and adopting certified maize seed varieties. It was also discovered that though some of the farmers were fully aware of the existence of some certified maize varieties, majority lacked detailed knowledge and technical know-how. There is a need for creation of awareness through an excellent trained extension and restructuring of the educational sector to improve on the adoption process as well as improve maize productivity in the country.

Keywords: adoption, awareness, maize farmers, Nigeria, regression

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Authors: Mohammed Kafaji

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This paper aims to investigate the influence of quality of education and quality of research, provided by local educational institutions, on the adoption of Information and Communication Technology (ICT) in managing business operations for companies in Saudi market. A model was developed and tested using data collected from 138 CEO’s of foreign companies in diverse business sectors. The data is analysed and managed using multivariate approaches through standard statistical packages. The results showed that educational quality has little contribution to the ICT adoption while research quality seems to play a more prominent role. These results are analysed in terms of business environment and market constraints and further extended to the perceived effectiveness of applied pedagogical approaches in schools and universities.

Keywords: quality of education, quality of research, mediation, domestic competition, ICT adoption

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Authors: Danika Tynes

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Telehealth is a promising advancement in health care, though there are certain conditions under which telehealth has a greater chance of success. This research sought to further the understanding of what conditions compel the success of telehealth adoption at the systems level applying Diffusion of Innovations (DoI) theory (Rogers, 1962). System-level indicators were selected to represent four components of DoI theory (relative advantage, compatibility, complexity, and observability) and regressed on 5 types of telehealth (teleradiology, teledermatology, telepathology, telepsychology, and remote monitoring) using multiple logistic regression. The analyses supported relative advantage and compatibility as the strongest influencers of telehealth adoption, remote monitoring in particular. These findings help to quantitatively clarify the factors influencing the adoption of innovation and advance the ability to make recommendations on the viability of state telehealth adoption. In addition, results indicate when DoI theory is most applicable to the understanding of telehealth diffusion. Ultimately, this research may contribute to more focused allocation of scarce health care resources through consideration of existing state conditions available foster innovation.

Keywords: adoption, diffusion of innovation theory, remote monitoring, system-level indicators

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Authors: George Nyori Makari, J. M. Ogola

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Over the past few decades, manufacturing has evolved from a more labor-intensive set of mechanical processes to a sophisticated set of information based technology processes. With the existence of various advanced manufacturing technologies (AMTs), more and more functions or jobs are performed by these machines instead of human labour. This study was undertaken in order to research the extent of AMTs adoption in manufacturing companies in Kenya. In order to investigate a survey was conducted via questionnaires that were sent to 183 selected AMT manufacturing companies in Kenya. 92 companies responded positively. All the surveyed companies were found to have a measure of investment in at least two of the 14 types of AMTs investigated. In general the company surveyed showed that the level of AMT adoption in Kenya is very low with investments levels at a mean of 2.057 and integration levels at a mean of 1.639 in a scale of 1-5.

Keywords: AMT adoption, AMT investments, AMT integration, companies in Kenya

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Authors: Stefania Lorenzini

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Italy is a country where the phenomenon of international adoption is very considerable: indeed, it is second in the world only to the United States. This contribution deals with issues related to the development of children's identities in international and interethnic adoption. Process of identity construction can be complex in adopted children born and, often, lived for some years of their young life, in geographical, human, social and cultural contexts very different from those they live after adoption. The results of a qualitative research conducted by interviewing young people adopted in Italy make it possible to grasp the different facets of discrimination episodes related to somatic traits, and in particular to the color of the skin, that refer to these young people foreign origin. Outcomes from the research show difficulties in identy construction but also highlight how that evolution of an "intercultural identity" during international and interethnic adoption is possible.

Keywords: discrimination, identity, intercultural education, international adoption

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Authors: Kafeero Frank

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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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Authors: Zainal Arifin, Avanti Fontana

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Considering that TOE framework is the most useful instrument for studying technology adoption in firm context, this paper will analyze the influence of technological, organizational and environmental (TOE) factors to the Dynamic capabilities (DCs) associated with technology adoption strategy for improving the firm’s performance. Focusing on the determinant factors of technology adoption at the firm level, the study will contribute to the broader study of resource base view (RBV) and dynamic capability (DC). There is no study connecting directly the TOE factors to the DCs, this paper proposes technology adoption as a functional competence/capability which mediates a relationship between technology adoptions with firm’s performance. The study wants to show a conceptual model of the indirect effects of DCs at the firm level, which can be key predictors of firm performance in dynamic business environment. The results of this research is mostly relevant to top corporate executives (BOD) or top management team (TMT) who seek to provide some supporting ‘hardware’ content and condition such as technological factors, organizational factors, environmental factors, and to improve firm's ‘software ‘ ability such as adaptive capability, absorptive capability and innovative capability, in order to achieve a successful technology adoption in organization. There are also mediating factors which are elaborated at this paper; timing and external network. A further research for showing its empirical results is highly recommended.

Keywords: technology adoption, TOE framework, dynamic capability, resources based view

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Authors: Patrick David Chirilele

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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

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Authors: L.Vaz, L. Ferreira, R. Aparício, J. Pedro, M. Franco

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This article concerns a qualitative analysis, through an interview, regarding “Sustainability Adoption Barriers in SMEs.” To begin with, the article provides a state-of-the-art overview through fifty-seven articles initially extracted from the Scopus database. The articles were analyzed, and four main clusters emerged in the literature: 1) sustainability and small and medium-sized companies; 2) sustainable business models; 3) sustainability practices adoption procedures, and 4) adoption difficulties on sustainability practices. Utilizing interviews as a methodology, the article seeks to strengthen knowledge regarding sustainability practices, their barriers and the sustainable procedures adopted by SMEs in a Portuguese context. The results demonstrate that the literature agrees with this case study, where there are numerous sustainable practices, yet, due to financial, political, cultural, and technological factors, barriers emerge in the adoption process. By comparing the literature findings with the conducted interviews of interior Portuguese SMEs, this article develops a contribution to the scientific community through a captivating, intuitive and motivating way.

Keywords: barriers, practices, business model, green

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Authors: Fatima Ali Abbass, Hassan Ibrahim Rkein

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The number of entities worldwide that currently accept digital currency as payment is increasing; however, digital currency still is not widely accepted as a medium of exchange, nor they represent legal tender. At the same time, this makes accounting for cryptocurrency, as cash (Currency) is not possible under IAS 7 and IAS 32, Cryptocurrency also cannot be accounted for as Financial Assets at fair value through profit or loss under IFRS 9. Therefore, this paper studies the possible means to account for Cryptocurrency, since, as of today, there is not yet an accounting standard that deals with cryptocurrency. The request to have a specific accounting standard is increasing from top accounting firms and from professional accounting bodies. This study uses a mixture of qualitative and quantitative analysis in its quest to explore the best possible way to account for cryptocurrency. Interviews and surveys were conducted targeting accounting professionals. This study highlighted the deficiencies in the current way of accounting for Cryptocurrency as intangible Assets with an indefinite life. The deficiency becomes well highlighted, as the asset will then be subject to impairment, where under GAAP, only depreciation in the value of the intangible asset is recognized. On the other hand, appreciation in the value of the asset is ignored, and this prohibits the reporting entity from showing the true value of the cryptocurrency asset. This research highlights the gap that arises due to using accounting standards that are not specific for Cryptocurrency and this study confirmed that there is an urgent need to call upon the accounting standards setters (IASB and FASB) to issue accounting standards specifically for Cryptocurrency.

Keywords: cryptocurrency, accounting, IFRS, GAAP, classification, measurement

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