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

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.

Gravitating towards Fintech: A study on Undergraduates using extended UTAUT model

One of the most pressing issues affecting people worldwide is the accessibility of financial services in the wake of the COVID-19 outbreak. While peoples' adoption of technological advancements has spiraled over time, the acceptance of Fintech services edged up for instilling resilience during the pandemic. Hence, the study aims at exhuming the Fintech adoption for sustainable financial inclusion among young undergraduate users through the Unified Theory of Acceptance and Use of Technology (UTAUT) model. To test the model, the researchers obtained data from 375 undergrads. The study adopted the Structural Equation Modelling (SEM) approach in AMOS software to examine the determinants that affect the users to embrace Fintech services. The findings revealed that performance expectancy, effort expectancy, and facilitating conditions significantly influence the students' intention to use Fintech, whereas, the users' facilitating condition and behavioral purposes positively influence them to use the financial technology. Interestingly, the social influence and personal innovativeness did not affect their intention to accept and adopt Fintech. Therefore, the study results will help explore the expectations, preferences, and actual level of use of Fintech among undergraduates and contribute to the escalation of Fintech use, leading to sustainable financial inclusion.

Big data analytics and innovation in e-commerce: current insights and future directions

Big data analytics (BDA), as a new innovation tool, played an important role in helping businesses to survive and thrive during great crises and mega disruptions like COVID-19 by transitioning to and scaling e-commerce. Accordingly, the main purpose of the current research was to have a meaningful comprehensive overview of BDA and innovation in e-commerce research published in journals indexed by the Scopus database. In order to describe, explore, and analyze the evolution of publication (co-citation, co-authorship, bibliographical coupling, etc.), the bibliometric method has been utilized to analyze 541 documents from the international Scopus database by using different programs such as VOSviewer and Rstudio. The results of this paper show that many researchers in the e-commerce area focused on and applied data analytical solutions to fight the COVID-19 disease and establish preventive actions against it in various innovative manners. In addition, BDA and innovation in e-commerce is an interdisciplinary research field that could be explored from different perspectives and approaches, such as technology, business, commerce, finance, sociology, and economics. Moreover, the research findings are considered an invitation to those data analysts and innovators to contribute more to the body of the literature through high-impact industry-oriented research which can improve the adoption process of big data analytics and innovation in organizations. Finally, this study proposes future research agenda and guidelines suggested to be explored further.

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 Use of a Technology Acceptance Model (TAM) to Predict Patients' Usage of a Personal Health Record System: The Role of Security, Privacy, and Usability

Personal health records (PHR) systems are designed to ensure that individuals have access and control over their health information and to support them in being active participants rather than passive ones in their healthcare process. Yet, PHR systems have not yet been widely adopted or used by consumers despite their benefits. For these advantages to be realized, adoption of the system is necessary. In this study, we examined how self-determination of health management influences individuals' intention to implement a PHR system, i.e., their ability to actively manage their health. Using an extended technology acceptance model (TAM), the researchers developed and empirically tested a model explaining public adoption of PHRs. In total, 389 Saudi Arabian respondents were surveyed in a quantitative cross-sectional design. The hypotheses were analysed using structural equation modelling-partial least squares (SEM-PLS4). Results indicate that PHR system usage was influenced by three major factors: perceived ease of use (PEOU), perceived usefulness (PU), and security towards intention to use. PHR PEOU and PHR intention to use were also found to be moderated by privacy, whereas usability positively moderated PHR PEOU and PHR intention to use and negatively moderated PHR PU and PHR intention to use. For the first time, this study examined the use of personal health records in Saudi Arabia, including the extension of the TAM model as well as development of a context-driven model that examines the relationship between privacy, security, usability, and the use of PHRs. Furthermore, this study fills a gap in the literature regarding the moderating effects of privacy influence on PEOU and intention to use. Further, the moderating effects of usability on the relationship between PEOU, PU, and intention to use. Study findings are expected to assist government agencies, health policymakers, and health organizations around the world, including Saudi Arabia, in understanding the adoption of personal health records.