Business Sustainability of Small and Medium Enterprises during the COVID-19 Pandemic: The Role of AIS Implementation

Magnitude of digital adaptability role: Stakeholder engagement and costless signaling in enhancing sustainable MSME performance

This study investigates the relationship between stakeholder engagement, costless signaling, digital adaptability, and sustainable performance in micro, small, and medium enterprises (MSMEs). A quantitative research approach was employed, collecting data through questionnaires from respondents who were owners or representatives of MSMEs. Statistical analysis was conducted to test the research hypotheses. The findings revealed a significant positive impact of stakeholder engagement and costless signaling on sustainable performance in MSMEs. However, digital adaptability did not moderate the relationship between costless signaling and sustainable performance. The implications of this study suggest that MSMEs should prioritize stakeholder engagement and employ effective costless signaling strategies to enhance their sustainable performance. Support from the government and financial institutions is also crucial in facilitating these efforts. The study has limitations in terms of generalizability, and further research is needed with a broader scope and more in-depth methods to deepen the understanding of the influence of digital adaptability in the context of MSMEs.

Determinants of accounting information system effectiveness and moderating role of external consultants: Empirical research in the Ben Tre Province of Vietnam

The characteristics of accounting information systems (AISs) within organizations and the factors affecting their effectiveness are investigated in this study. In particular, how external consultants moderate the relationship between the determinants and AIS effectiveness is examined. A total of 167 agricultural companies in the Ben Tre Province of Vietnam were surveyed using a regression-based partial least squares structural equation model. Then, the influence of these determinants on AIS effectiveness was evaluated. The findings showed that managers' involvement and managers' accounting knowledge positively affect AIS effectiveness. Furthermore, the involvement and knowledge of managers are mitigated by external consultants, which reduces the negative influence of such involvement on AIS effectiveness. This study aims to contribute to the body of knowledge on the determinants affecting AIS effectiveness by providing agricultural companies in Ben Tre and Vietnam with insights into the effectiveness of their respective AIS activities.

Examining the critical factors of internal audit effectiveness from internal auditors' perspective: Moderating role of extrinsic rewards

An effective internal auditor can support an organization in achieving its goals and protect its assets and funds. However, to be effective, the internal auditors need to be empowered with relevant resources. This study aims at probing the influence of the empowerments (management support, external auditors' collaboration, independence, size of internal audit units, and extrinsic rewards) on the internal auditors' effectiveness, and to examin whether extrinsic rewards moderate the association between respective empowerments and the effectiveness of Jordanian public sector internal auditors'. The current work relied on 117 surveys collected from Jordan's internal audit and financial managers in the public sectors. According to the Resource-Based View (RBV), the findings show that management support, external auditors cooperation, independence, and extrinsic rewards all have a significant influence on the effectiveness of internal auditor. The of the Internal Audit Department (IAD) size was discovered to be insignificant. Also, the results have revealed partial support for the influence of the extrinsic reward as a moderator. Because of the prominence of the public sector in the Jordanian market, this current research expands on the idea of enabling internal auditor (IA) to accomplish their assigned objectives. The findings might help authorities develop new norms and legislation for the internal audit profession. These empowering characteristics may also improve internal auditors' capacity to execute their duty in saving public monies and limiting corrupt practices inside public sector organizations.

Aggressive strategies of the COVID-19 pandemic on the apparel industry of Sri Lanka using structural equation modeling

During the COVID-19 crisis, the apparel industry faced many challenges. Aggressive cost-cutting strategies became a top priority, and in turn, these influenced stressors and adversely affected business sustainability. This study examines the impact of aggressive strategies during the COVID-19 pandemic on business sustainability in the apparel industry of Sri Lanka. Further, it investigates whether the relationship between aggressive cost-cutting strategies and business sustainability was mediated by employee stress, considering aggressive cost reduction strategies and workplace environmental changes. This was a cross-sectional study with data collected from 384 employees in the apparel industry in Sri Lanka. Structural Equation Modelling (SEM) was applied to analyze the direct and indirect effects of aggressive cost reduction strategies and workplace environmental changes on sustainability with mediating effects of stress. Aggressive cost reduction strategies (Beta = 1.317, p = 0.000) and environmental changes (Beta = 0.251, p = 0.000) led to an increase in employee stress but did not affect business sustainability. Thus, employee stress (Beta = -0.028, p = 0.594) was not a mediator in the relationship between aggressive cost-cutting strategies and business sustainability; business sustainability was not a dependent variable. The findings proved that managing workplace stress, particularly improving stressful working environments and aggressive cost reduction strategies, can enhance employee satisfaction. Thus, managing employee stress could be beneficial for policymakers to focus on the area(s) required to retain competent employees. Moreover, aggressive strategies are unsuitable to apply during crisis to enhance business sustainability. The findings provide additional knowledge to the existing literature, enabling employees and employers to predict causes of stress and serve as a significant knowledge base for further studies.

The influence of accounting information system adoption on business performance amid COVID-19

The previous decade witnessed the dynamic progress that information systems (ISs) brought about in business performances. In this regard, an effective and efficient organization reflects heightened performance through the use of financial systems like the Accounting Information System (AIS) as the system automates the processes and improves efficiencies. In the current times, AIS has been the reason behind the optimum performance of businesses, with past studies evidencing its successful role dependent on critical success factors. Hence, the primary aim of this study is to evaluate AIS through the use of De Lone and Mc Lean's information sys-tem model (DM ISM) among Sudanese banks. The system focuses on critical factors including information quality, system quality, service quality, system usage and user satisfaction and their effects on the performance of banks in Sudan. Accordingly, this study made use of self-administered survey questionnaire to collect data from 103 AIS user, after which PLS-SEM was employed for data validation. The findings supported the significant effects of system and information quality on system usage but not services quality. Also, AIS use was found to significantly affect the performance of business. The study contributed to literature concerning IS in light of AIS benefits determinants, and it validated the proposed model among firms in Sudan. In effect, the study has both theoretical and practical significance, and it provided limitations, implications and future studies recommendations.

The Role of Personality and Top Management Support in Continuance Intention to Use Electronic Health Record Systems among Nurses

This study examines nurses' Continuance Intention (CI) to use electronic health records (EHRs) through a combination of three conceptual frameworks: the Unified Theory of Acceptance and Use of Technology (UTAUT), the theory of expectation-confirmation (ECT), and the Five-Factor Model (FFM). A model is developed to examine and predict the determinants of nurses' CI to use EHRs, including top management support (TMS) and the FFM's five personality domains. Data were collected from a survey of 497 nurses, which were analyzed using partial least squares. No significant relationship was found between TMS and CI. The study revealed that performance expectancy significantly mediated the influences of two different hypotheses of two predictors: agreeableness and openness to testing CI. A significant moderating impact of conscientiousness was found on the relationship between performance expectancy and CI and the relationship between social influence and CI. The findings of this study indicated that rigorous attention to the personality of individual nurses and substantial TMS could improve nurses' CI to use EHRs. A literature gap was filled concerning the mediating effects of performance expectancy on the FFM-CI relationship, and the moderation effects of Conscientiousness on UTAUT constructs and CI are another addition to the literature. The results are expected to assist government agencies, health policymakers, and health institutions all over the globe in their attempts to understand the post-adoption use of EHRs.

Evaluating the D&M IS Success Model in the Context of Accounting Information System and Sustainable Decision Making

The Accounting Information System (AIS) is generally employed for the automation of operational processes and the enhancement of company efficiencies, but more recently, AIS developments have had a great effect on the process of sustainable decision-making among organizations. However, previous research on the AIS and its capabilities attributed its success to critical success factors. Therefore, in the current work, De Lone and Mc Lean’s Information System (D&M IS) Success Model is evaluated in terms of AIS in Jordanian organizations. The current study primarily aimed to determine the influence of system quality, service quality, information quality, system use and user satisfaction on AIS use, which is argued to eventually enhance the quality and sustainability of decision-making. The study employed a quantitative approach using a self-administered questionnaire for data collection involving 101 decision-makers who are familiar with AIS usage. Following the collection of data, it was validated using Structural Equation Modeling (SEM)—PLS. Based on the obtained results, system quality and information quality significant affected system use, but service quality did not. In turn, AIS was found to have a significant effect on user satisfaction. Furthermore, system use and user satisfaction had positive effects on AIS, which eventually affected the sustainability of decision-making, representing the net AIS benefits. The study contributes to existing IS literature, particularly in the field of determining the factors that influence the AIS net benefits, with the proposed model validated in Jordanian organizations using AIS. The study can be used as a guide to shed light on the importance of AIS and it also provides implications, limitations and opportunities for future studies.

Actual Use of Mobile Learning Technologies during Social Distancing Circumstances: Case Study of King Faisal University Students

The most current highly infectious disease, which has become a global health challenge permeating entire sectors of society, is COVID-19. In the education sector, the transmission of COVID-19 has been curbed through the closure of institutions and the facilitation of online learning. The main objective of this study was to propose an integrated model of the unified theory of acceptance and use of technology combined with the DeLone and McLean model, to examine the influence of quality features, namely, performance expectancy (PE), effort expectancy (EE), facilitating conditions (FC), and social influence (SI), on the intentions and satisfaction of users toward mobile learning (m-learning) use in the context of Saudi learning institutions. The study obtained m-learning user data using an online questionnaire, after which the data were exposed to partial least squares structural equation modeling to test the proposed research model. The findings supported the influence of PE, EE, and FC on intention toward m-learning use but did not support the significant influence of SI. Moreover, system, intention, and user satisfaction were found to positively and significantly influence m-learning-system usage, with system, information, and service quality being top drivers of such user intention and satisfaction. The results reflect the required information concerning the strategies of higher institutions to enhance m-learning-system acceptance among students, with general implications for learning acceptance and usage.

Exposure Detection Applications Acceptance: The Case of COVID-19

The pandemic's context is rife with numerous dangerous threats and high fear levels, influencing human decision-making. Such characteristics are identified by investigating the acceptance of exposure detection apps from the technology acceptance model (TAM) perspective. This study purposed a model to investigate protection technology acceptance, specifically exposure detection apps in the context of COVID-19. Quantitative study approach and a cross-section design targeted 586 participants from Saudi Arabia. As the study model is complex, the study hypotheses were analysed using the structural equation modelling-partial least squares (SEM-PLS3) approach. The findings support the entire model hypothesis except the link between social media awareness and exposure detection apps' intention. Mediation of COVID-19 anxiety and influence was confirmed as well. The current paper contributes to the technologies acceptance domain by developing a context-driven model comprising the major pandemic characteristics that lead to various patterns of technology acceptance. This study also fills the literature gap regarding mediating effects of social influence and COVID-19 anxiety in the relationship between trust in government and exposure detection apps implementation, and between COVID-19 anxiety and exposure detection apps implementation, respectively. The results may assist government agencies, health policymakers, and health organisations in the wide world and specifically Saudi Arabia, in their attempts to contain the COVID-19 pandemic spread.