Search results for: information adoption
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 11360

Search results for: information adoption

11330 Retaining Users in a Commercially-Supported Social Network

Authors: Sasiphan Nitayaprapha

Abstract:

A commercially-supported social network has become an emerging channel for an organization to communicate with and provide services to customers. The success of the commercially-supported social network depends on the ability of the organization to keep the customers in participating in the network. Drawing from the theories of information adoption, information systems continuance, and web usability, the author develops a model to explore how a commercially-supported social network can encourage customers to continue participating and using the information in the network. The theoretical model will be proved through an online survey of customers using the commercially-supported social networking sites of several high technology companies operating in the same sector. The result will be compared with previous studies to learn about the explanatory power of the research model, and to identify the main factors determining users’ intention to continue using a commercially-supported social network. Theoretical and practical implications, and limitations are discussed.

Keywords: social network, information adoption, information systems continuance, web usability, user satisfaction

Procedia PDF Downloads 290
11329 Fair Value Accounting and Evolution of the Ohlson Model

Authors: Mohamed Zaher Bouaziz

Abstract:

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

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

Procedia PDF Downloads 159
11328 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

Procedia PDF Downloads 518
11327 User Selections on Social Network Applications

Authors: C. C. Liang

Abstract:

MSN used to be the most popular application for communicating among social networks, but Facebook chat is now the most popular. Facebook and MSN have similar characteristics, including usefulness, ease-of-use, and a similar function, which is the exchanging of information with friends. Facebook outperforms MSN in both of these areas. However, the adoption of Facebook and abandonment of MSN have occurred for other reasons. Functions can be improved, but users’ willingness to use does not just depend on functionality. Flow status has been established to be crucial to users’ adoption of cyber applications and to affects users’ adoption of software applications. If users experience flow in using software application, they will enjoy using it frequently, and even change their preferred application from an old to this new one. However, no investigation has examined choice behavior related to switching from Facebook to MSN based on a consideration of flow experiences and functions. This investigation discusses the flow experiences and functions of social-networking applications. Flow experience is found to affect perceived ease of use and perceived usefulness; perceived ease of use influences information ex-change with friends, and perceived usefulness; information exchange influences perceived usefulness, but information exchange has no effect on flow experience.

Keywords: consumer behavior, social media, technology acceptance model, flow experience

Procedia PDF Downloads 327
11326 Evaluation of the Impact of Information and Communications Technology (ICT) on the Accuracy of Preliminary Cost Estimates of Building Projects in Nigeria

Authors: Nofiu A. Musa, Olubola Babalola

Abstract:

The study explored the effect of ICT on the accuracy of Preliminary Cost Estimates (PCEs) prepared by quantity surveying consulting firms in Nigeria for building projects, with a view to determining the desirability of the adoption and use of the technological innovation for preliminary estimating. Thus, data pertinent to the study were obtained through questionnaire survey conducted on a sample of one hundred and eight (108) quantity surveying firms selected from the list of registered firms compiled by the Nigerian Institute of Quantity Surveyors (NIQS), Lagos State Chapter through systematic random sampling. The data obtained were analyzed with SPSS version 17 using student’s t-tests at 5% significance level. The results obtained revealed that the mean bias and co-efficient of variation of the PCEs of the firms are significantly less at post ICT adoption period than the pre ICT adoption period, F < 0.05 in each case. The paper concluded that the adoption and use of the Technological Innovation (ICT) has significantly improved the accuracy of the Preliminary Cost Estimates (PCEs) of building projects, hence, it is desirable.

Keywords: accepted tender price, accuracy, bias, building projects, consistency, information and communications technology, preliminary cost estimates

Procedia PDF Downloads 398
11325 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

Procedia PDF Downloads 109
11324 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

Procedia PDF Downloads 253
11323 Adoption of International Financial Reporting Standards and Earnings Quality in Listed Deposit Money Banks in Nigeria

Authors: Shehu Usman Hassan

Abstract:

Published accounting information in financial statements are required to provide various users - shareholders, employees, suppliers, creditors, financial analysts, stockbrokers and government agencies – with timely and reliable information useful for making prudent, effective and efficient decisions. The widespread failure in the financial information quality has created the need to improve the financial information quality and to strengthen the control of managers by setting up good firms structures. This paper investigates firm attributes from perspective of structure, monitoring, performance elements of listed deposit money banks in Nigeria. The study adopted correlational research design with balanced panel data of 14 banks as sample of the study using multiple regression as a tool of analysis. The result reveals that firms attributes (leverage, profitability, liquidity, bank size and bank growth) has as significant influence on earnings quality of listed deposit money banks in Nigeria after the adoption of IFRS, while the pre period shows that the selected firm attributes has no significant impact on earnings quality. It is therefore concluded that the adoption of IFRS is right and timely.

Keywords: earnings quality, firm attributes, listed deposit money bank, Nigeria

Procedia PDF Downloads 486
11322 Gender Analysis of the Influence of Sources of Information on the Adoption of Tenera Oil Palm Technology among Smallholder Farmers in Edo State, Nigeria

Authors: Cornelius Michael Ekenta

Abstract:

The research made a gender comparative analysis of the influence of sources of information on the adoption of tenera improved oil palm technology. Purposive, stratified and random sampling techniques were used to sample a total of 292 farmers (155 males and 137 females) for the study. Structured questionnaire was used to obtain primary data used for analysis. Obtained data were analyzed with descriptive statistics and Logit regressions analysis. Findings revealed that radio, extension office, television and farmers’ group were the most preferred sources of information by the farmers both male and female. Also, males perceived information from radio (92%) and farmers’ group (84%) to be available and information from Research Institutes as credible (95%). Similarly, the female perceived information from Research Institutes to be reliable (70%). The study showed that 38% of men adopted the variety, 25% of the women adopted the variety while 32% of both men and women adopted the variety in the study area. Regressions analysis indicated that radio, extension office, television, farmers’ group and research institute were significant at 0.5% of probability for men and female farmers. The study concluded that the adoption of tenera improved oil palm technology was low among male and female farmers though men adopted more than the women. It was recommended therefore that Agricultural Development Programme (ADP) in other states of the country should partner with their state radio and television stations to broadcast agricultural programmes periodically to ensure efficient dissemination of agricultural information to the farmers.

Keywords: analysis, Edo, gender, influence, information, sources, tenera

Procedia PDF Downloads 76
11321 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 241
11320 Major Constraints to Adoption of Improved Post-harvest Technologies among Smallholder Farmers in Developing Countries: A Systematic Review

Authors: Muganyizi Jonas Bisheko, G. Rejikumar

Abstract:

Reducing post-harvest losses could be a sustainable solution to enhance the food and income security of smallholder farmers in developing countries. While various research institutions have come up with a number of innovative post-harvest technologies for reducing post-harvest losses, most of them have not been extensively adopted by smallholder farmers. Despite this gap, the synthesized information about the major constraints of post-harvest technology is scarce. This study has been conducted to fill this gap and show the implications of the findings for future post-harvest research. The developed search strategy retrieved 2201 studies. However, after excluding duplicates, title, abstract and full article screening, a total of 41 documents were identified. The major findings are: (i) there is an outstanding deficiency of systematic evidence of the effect of climate change, off-farm income and sources of post-harvest information on the adoption of improved post-harvest technologies; (ii) there is very limited information on adoption constraints pertaining to matters of policy, rules and regulations; (iii) there is very thin literature on behavioral constraints associated with limited adoption of improved post-harvest technologies; (iv) most of the studies focused on post-harvest storage technologies (47%) followed by overall post-harvest management practices (25%), processing technologies (19%) and packaging technologies (3%). Much of the information was found on Cereals (58%), especially maize (44%); (v) geographically, Sub-Saharan Africa accounted for 79% of the reviewed interventions, while South Asia occupied only 21%. The findings of this review are intended to guide various post-harvest technologists and decision-makers in addressing the challenge of huge post-harvest losses.

Keywords: constraints, post-harvest loss, post-harvest technology , smallholder farmer

Procedia PDF Downloads 193
11319 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 622
11318 Firm's Growth Leading Dimensions of Blockchain Empowered Information Management System: An Empirical Study

Authors: Umang Varshney, Amit Karamchandani, Rohit Kapoor

Abstract:

Practitioners and researchers have realized that Blockchain is not limited to currency. Blockchain as a distributed ledger can ensure a transparent and traceable supply chain. Due to Blockchain-enabled IoTs, a firm’s information management system can now take inputs from other supply chain partners in real-time. This study aims to provide empirical evidence of dimensions responsible for blockchain implemented firm’s growth and highlight how sector (manufacturing or service), state's regulatory environment, and choice of blockchain network affect the blockchain's usefulness. This post-adoption study seeks to validate the findings of pre-adoption studies done on the blockchain. Data will be collected through a survey of managers working in blockchain implemented firms and analyzed through PLS-SEM.

Keywords: blockchain, information management system, PLS-SEM, firm's growth

Procedia PDF Downloads 92
11317 Different Views and Evaluations of IT Artifacts

Authors: Sameh Al-Natour, Izak Benbasat

Abstract:

The introduction of a multitude of new and interactive e-commerce information technology (IT) artifacts has impacted adoption research. Rather than solely functioning as productivity tools, new IT artifacts assume the roles of interaction mediators and social actors. This paper describes the varying roles assumed by IT artifacts, and proposes and distinguishes between four distinct foci of how the artifacts are evaluated. It further proposes a theoretical model that maps the different views of IT artifacts to four distinct types of evaluations.

Keywords: IT adoption, IT artifacts, similarity, social actor

Procedia PDF Downloads 364
11316 Accelerating Mobile Innovation, Adoption, and Translational Science within a Large Research Enterprise and Healthcare System

Authors: Stephen Wheat

Abstract:

Institutional mobile application governance and distribution processes are essential to mobile app innovation. The absence of effective processes poses a significant barrier to the development and adoption of mobile apps for use within a research enterprise and also impedes the translational science of applying research apps in clinical and engineering settings. To accelerate mobile app innovation and adoption, Emory University and Emory Healthcare implemented a three-pronged strategy including. I) Mobile app review and distribution policies and processes. II) Mobile app management infrastructure and mobile app foundation components. III) A strategic sourcing strategy based on preferred mobile app development firms. The results have been an increase from five to 56 mobile apps in the pipeline over three years; increased engagement from technology transfer, legal counsel, compliance, and information security; articulation of a coordinated mobile app strategy; and allocation of more institutional resources toward specific mobile technology and mobile application goals.

Keywords: mobile app management, governance, distribution, information security

Procedia PDF Downloads 269
11315 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 414
11314 Factors of Adoption of the International Financial Reporting Standard for Small and Medium Sized Entities

Authors: Uyanga Jadamba

Abstract:

Globalisation of the world economy has necessitated the development and implementation of a comparable and understandable reporting language suitable for use by all reporting entities. The International Accounting Standard Board (IASB) provides an international reporting language that lets all users understand the financial information of their business and potentially allows them to have access to finance at an international level. The study is based on logistic regression analysis to investigate the factors for the adoption of theInternational Financial Reporting Standard for Small and Medium sized Entities (IFRS for SMEs). The study started with a list of 217 countries from World Bank data. Due to the lack of availability of data, the final sample consisted of 136 countries, including 60 countries that have adopted the IFRS for SMEs and 76 countries that have not adopted it yet. As a result, the study included a period from 2010 to 2020 and obtained 1360 observations. The findings confirm that the adoption of the IFRS for SMEs is significantly related to the existence of national reporting standards, law enforcement quality, common law (legal system), and extent of disclosure. It means that the likelihood of adoption of the IFRS for SMEs decreases if the country already has a national reporting standard for SMEs, which suggests that implementation and transitional costs are relatively high in order to change the reporting standards. The result further suggests that the new standard adoption is easier in countries with constructive law enforcement and effective application of laws. The finding also shows that the adoption increases if countries have a common law system which suggests that efficient reportingregulations are more widespread in these countries. Countries with a high extent of disclosing their financial information are more likely to adopt the standard than others. The findings lastly show that the audit qualityand primary education levelhave no significant impact on the adoption.One possible explanation for this could be that accounting professionalsfrom in developing countries lacked complete knowledge of the international reporting standards even though there was a requirement to comply with them. The study contributes to the literature by providing factors that impact the adoption of the IFRS for SMEs. It helps policymakers to better understand and apply the standard to improve the transparency of financial statements. The benefit of adopting the IFRS for SMEs is significant due to the relaxed and tailored reporting requirements for SMEs, reduced burden on professionals to comply with the standard, and provided transparent financial information to gain access to finance.The results of the study are useful toemerging economies where SMEs are dominant in the economy in informing its evaluation of the adoption of the IFRS for SMEs.

Keywords: IFRS for SMEs, international financial reporting standard, adoption, institutional factors

Procedia PDF Downloads 50
11313 Critical Factors of IFRS Adoption in Bank Industries In Middle East Countries

Authors: Benjamin Bae

Abstract:

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

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

Procedia PDF Downloads 11
11312 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

Procedia PDF Downloads 44
11311 Organizational Decision to Adopt Digital Forensics: An Empirical Investigation in the Case of Malaysian Law Enforcement Agencies

Authors: Siti N. I. Mat Kamal, Othman Ibrahim, Mehrbakhsh Nilashi, Jafalizan M. Jali

Abstract:

The use of digital forensics (DF) is nowadays essential for law enforcement agencies to identify analysis and interpret the digital information derived from digital sources. In Malaysia, the engagement of Malaysian Law Enforcement Agencies (MLEA) with this new technology is not evenly distributed. To investigate the factors influencing the adoption of DF in Malaysia law enforcement agencies’ operational environment, this study proposed the initial theoretical framework based on the integration of technology organization environment (TOE), institutional theory, and human organization technology (HOT) fit model. A questionnaire survey was conducted on selected law enforcement agencies in Malaysia to verify the validity of the initial integrated framework. Relative advantage, compatibility, coercive pressure, normative pressure, vendor support and perceived technical competence of technical staff were found as the influential factors on digital forensics adoption. In addition to the only moderator of this study (agency size), any significant moderating effect on the perceived technical competence and the decision to adopt digital forensics by Malaysian law enforcement agencies was found insignificant. Thus, these results indicated that the developed integrated framework provides an effective prediction of the digital forensics adoption by Malaysian law enforcement agencies.

Keywords: digital forensics, digital forensics adoption, digital information, law enforcement agency

Procedia PDF Downloads 123
11310 Assessment of the Level of Awareness and Adoption of International Public Sector Accounting Standards (IPSAS) in the Curriculum of Accounting Education in Selected Tertiary Institutions in Ondo and Ekiti States Nigeria

Authors: Olurankinse Felix, Fatukasi Bayo

Abstract:

Over the years, the medium through which government financial statements are prepared has been on cash basis of accounting. This basis was characterised with some shortcomings ranging from non- disclosure of quality and detail information relating to government financial transactions, ill informed assessment of government resource allocation, weak internal control system that inhibits accountability and transparency and non- standardisation of reporting ethics for the purpose of comparability. The emergence of international public sector accounting standards (IPSAS) is therefore seen as leverage as it aims at improving the quality of general purpose financial reporting by public sector entities thereby increasing transparency and accountability. IPSAS is a new concept that all institutions must fully adopts. The crux of this paper is to find out to what extent is the awareness and adoption of IPSAS to both students and lecturers interms of teaching, learning and inclusion in the curriculum of accounting education. The methodology involved the use of well designed questionnaires to obtain information from some selected institutions and the analysis was done with the use of maximum likelihood ordered probit regression. The result of the analysis shows that despite a high level of sensitisation/awareness of IPSAS, the degree of adoption is still low due to low level of desirability by students and lecturers. The paper recommend the need for the government to enact an enabling law to back up the adoption and more importantly to institute appropriate sanctions to ensure full compliance.

Keywords: assessment, awareness, adoption, IPSAS, cash basis

Procedia PDF Downloads 449
11309 Issues and Challenges of Information and Communication Technology Adoption and Application for Business-Related Performance among Agro-Based Small and Medium Entrepreneurs in the State of Selangor, Malaysia

Authors: Mohd Nizam Osman

Abstract:

This study explores issues and challenges of information and communication technology (ICT) adoption and application for business-related performance of Agro-based small and medium-scale enterprises (SMEs) in the state of Selangor, Malaysia. Globally, SMEs have championed the socio-economic development of nations across the globe, including Malaysia. Thus, the objectives of this study explore issues and challenges of agro-based SMEs' adoption and usage of ICT, the business-related performance of SMEs via the adoption of ICT, and the impact of incentives on SMEs' adoption and use of ICT. The study was conducted in Selangor, Malaysia. A qualitative research approach was deployed for the study. Data for the study emanated from semi-structured interviews and field note observation of 14 informants who are registered as small-scale business owners and operators. Based on thematic analysis, data were triangulated to ensure consistency and validation of findings for the study. Findings revealed that SMEs are faced with a lack of funding, low expertise, and lack of storage, leading to an unsustainable supply of goods and services. Although effective communication, ease of business activities/transactions, and information search by way of research were among the business performance experienced by SMEs' adoption of ICT. Further findings showed that loan conditions and personal and business interests hindered SMEs' reception and access to programs, schemes, and incentives geared at aiding the continuous growth and development of agro-based SMEs. The study suggests the need for policy change in terms of diversification of channels of funding and access to funds to enable credit guarantee schemes and peer or community-based financing. Consequently, the study recommends the engagement of SMEs in policy decision-making to ascertain the type of incentives relevant to their business operations. Likewise, from a technological standpoint, the study suggests the expansion of the framework of technology acceptance with focuses on affordability, type of users, and level of usage.

Keywords: ICT adoption, business related performance, agro-based SMEs, ICT application for SMEs

Procedia PDF Downloads 45
11308 Conceptual Model for Logistics Information System

Authors: Ana María Rojas Chaparro, Cristian Camilo Sarmiento Chaves

Abstract:

Given the growing importance of logistics as a discipline for efficient management of materials flow and information, the adoption of tools that permit to create facilities in making decisions based on a global perspective of the system studied has been essential. The article shows how from a concepts-based model is possible to organize and represent in appropriate way the reality, showing accurate and timely information, features that make this kind of models an ideal component to support an information system, recognizing that information as relevant to establish particularities that allow get a better performance about the evaluated sector.

Keywords: system, information, conceptual model, logistics

Procedia PDF Downloads 466
11307 Determinants Affecting to Adoption of Climate Smart Agriculture Technologies in the Northern Bangladesh

Authors: Md. Rezaul Karim, Andreas Thiel

Abstract:

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

Procedia PDF Downloads 42
11306 Deriving an Index of Adoption Rate and Assessing Factors Affecting Adoption of an Agroforestry-Based Farming System in Dhanusha District, Nepal

Authors: Arun Dhakal, Geoff Cockfield, Tek Narayan Maraseni

Abstract:

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

Procedia PDF Downloads 467
11305 The Gap of Green Consumption Behavior: Driving from Attitude to Behavior

Authors: Yu Du, Jian-Guo Wang

Abstract:

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

Procedia PDF Downloads 415
11304 The Status of BIM Adoption in Six Continents

Authors: Wooyoung Jung, Ghang Lee

Abstract:

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

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

Procedia PDF Downloads 527
11303 Travellers’ Innovation Segmentation for Shared Accommodation: Comparing Travellers’ Segmentation Pre- and Post-adoption in Shanghai, China

Authors: Lei Qin

Abstract:

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

Procedia PDF Downloads 112
11302 Factors Affecting Mobile Internet Adoption in an Emerging Market

Authors: Maha Mourad, Fady Todros

Abstract:

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

Procedia PDF Downloads 417
11301 A Prediction Model of Adopting IPTV

Authors: Jeonghwan Jeon

Abstract:

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

Procedia PDF Downloads 389