Factors Affecting Malaysian Accountants\u27 Broadband Adoption and Use Behavior

The aim of this study was to examine the factors affecting the adoption of broadband Internet in a developing country context by focusing upon Malaysia. The data relating to these factors was collected using a survey approach. The findings of this paper suggest that constructs such as relative advantage, utilitarian outcomes, service quality and primary influence are important factors affecting Malaysian accountants’ broadband adoption and Internet use behaviour. The paper proceeds to outline the research limitations and implications

The Impact of the Rate and Variety of uses of Fixed and Mobile Broadband on the progress of CPE: A Chartered Accountant’s Perspective

To examine the impact of the usage of fixed and mobile broadband on the progress of continuing professional education (CPE) from the perspective of chartered accountants in Saudi Arabia, an e-mail survey was conducted. A random sampling of chartered accountants in Saudi Arabia was investigated. This research was aimed to identify any correlation between the time of the day (e.g. before work, in the morning, during work, mid-day, after work, late afternoon/evening, night, late night, intermittently throughout the day) and the rate and variety of use of fixed and mobile broadband services. This research also aimed to understand the rate and variety of use of broadband services and their impact on CPE progress from the chartered accountant’s perspective

A study on relationship between attitude of households and the broadband acceptance: a case of household of capital city of Alor Setar, Kedah in Malaysia / Abdul Manaf Bohari and Zainal Md. Zan

In general, an information and communications technology (ICT) adoption is importance initiatives in transforming the current status of socio-economy of people as well as contributes to the economic well being of nations. The studies and literature point of view has evolved to examine the impact of ICT on social-economic growth, as well as internet impact on daily social life of societies, includes in Malaysia. Currently, the broadband internet is being viewed as the most significant evolutionary step and always considered to be an innovation that will offer end users with fast access to new services, applications and digital content with latest real lifestyle and productivity benefits. On the one hand, previous research undertaken on the adoption of broadband internet has emphasized a demand perspective as well. Therefore, the examining of deployment of broadband it was found that such perspective is limited. The objective of this study is to identify the attitudes, subjective norm and perceived behavioural control factors that can influence adoption or rejection of internet broadband in the household sector. This study was conducted in the household area of Capital city of Alor Setar, Kedah as a study setting and sample selection will be determined by the convenience sampling method. At the end, this study will recommend some idea on how to increases the usage of broadband internet with specific to the household sector in Malaysia

The factors that contribute to the continuous usage of broadband technologies among youth in rural areas: A case of northern region of Malaysia

Despite the benefits of broadband technology in education and healthcare services, its usage in the rural areas is still low and Malaysia is not excluded. This situation leads to raising the question of long-term usage of the technology. Presently, there are less empirical study on the continuous usage of broadband technology among the youths particularly school children in the rural areas of Malaysia. The objective of this study is to determine the contributing factors for continuous usage of broadband technology among youths in the rural areas. Therefore, a research model was proposed consisting of eight contributing factors for continuous usage of broadband technology. Moreover, the study used quantitative approach by distributing 450 questionnaires to respondents in the northern region of Malaysia. However, only 393 questionnaires were returned which represent 87.33% response rate. The data collected were analyzed using a Structural Equation Model to investigate the relationship between contributing factors. The results showed that performance expectancy, effort expectancy, social influence, compatibility, facilitating condition, service quality, user behavioural intention and user satisfaction are the significant contributing factors that must be in place to ensure the continuous usage of broadband among youth in the rural areas. Hence, this study contributes to the body of knowledge in Community Informatics by providing a framework for achieving long-term use of broadband technology among youths in the rural areas, through the integration of Information System Continuance Post Acceptance and Unified Theory of Acceptance and Use of Technology models. The factors identified may contribute as input to the government policy formulations and service providers to ensure continuous demand for broadband from the evidence extracted from this study. Continuous usage of broadband technology in the rural areas would have positive contributions on the academic performance, literacy among youths, bridging the digital divide in broadband usage, increase home business and national productivity

The influence of work environment inhibitors on the various engagements in informal workplace learning activities amongst Malaysian accountants

Informal learning activities are important for accountants in public accounting firms to develop and maintain knowledge and skills within the professional environment. However, recent evidence indicates that their frequency of engagement in the learning activities is less encouraging. Although this problem is associated with work environment inhibitors, the influence of these factors on various informal learning activities has yet to be explained by any empirical research. Therefore, the main objective of this study was to examine the extent to which the inhibitors influence the accountants' frequency of engagement in various informal learning activities. A total of 258 chartered accountants in the firms across Malaysia participated in this study. The data of the study was collected through self-administered survey questionnaires and analysed using the descriptive approach and multiple regression analysis. The findings showed that the meeting was the most frequently engaged informal learning activity. The results indicated that lack of time due to heavy workload, lack of support from others, structural inhibitor, lack of meaningful rewards, lack of fund, limited influence on firm‟s operation and lack of tolerance to mistakes negatively and significantly influenced the frequency of engagement in various (at least three out of five activities) informal learning activities. The findings also showed that lack of support from others was the most influential inhibitor to reading job related materials. The most influential inhibitor to audio/video tapes usage and group discussion was lack of time due to heavy workload. Lack of meaningful rewards and limited influence on firms operation were the most influential inhibitors to meeting and briefing session respectively. Based on the findings, theoretical and practical implications of the study as well as suggestions for future research are also discussed

The Determinants of RMPnet System Adoption Among Senior Police Officers of Royal Malaysia Police

Technology adoption has emerged as an important determinant in understanding its acceptance by end-users in many government organizations. However, there has not been much research focused on technology adoption in government organization in Malaysia especially in law enforcement agencies. This study investigates the determining factors that affect the end-users’ technology adoption in a government organization in Malaysia. Specifically, the aim of this study was to determine the system technology adoption among senior police officers of Royal Malaysia Police (RMP). A survey methodology was employed to collect the data. Senior police officers from the contingents of Bukit Aman, Selangor, Kuala Lumpur, Central Brigade General Operations Force, RMP College Kuala Lumpur, Negeri Sembilan, Melaka, Johor and RMP Technical College were chosen as the sample for this study. A systematic sampling procedure was used to select respondents from the respective police contingents. Ten hypotheses were proposed regarding the determinants of RMPnet System technology adoption. Structured questionnaires comprising 41 questions that were used to measure seven variables; RMPnet System adoption, innovativeness, top management support, RMPnet System experience, perceived usefulness, behavioural intention, and user support were adopted in this study. Out of the 700 questionnaires, only 521 were usable, thus yielding a response rate of 74.4 percent. The findings revealed that significant relationships exist between four of the determinants (top management support, perceived usefulness, user support and system experience) and RMPnet System adoption. The findings also revealed that innovativeness moderated the relationships between all the determinants (top management support, perceived usefulness, user support, technology experience and system experience) and the RMPnet System adoption. The study concluded with a discussion on theoretical and practical implications and suggestion for future research

Examining Role of Usefulness, Ease of Use and Social Influence on Jordanian Citizen’s Intention to Adopt E-Government

Electronic Government (eGov) offers several benefits to citizens (particularly in the context of developing countries) in terms of convenience, anytime, anywhere access to government services, transparency, reduced corruption and reduced bureaucracy. Despite it offering such benefits, citizens of many countries are reluctant in adopting eGov systems. This study developed and tested an extended technology acceptance model (TAM) that integrates social influence with perceived usefulness and perceived ease of use in order to investigate factors determining Jordanian citizens’ intention to adopt eGov. The model was empirically tested employing data collected from a survey of Jordanian citizens. A regression analysis was conducted to evaluate the influence of three independent constructs on behavioural intention to adopt eGov. Results of this research indicated that all three independent constructs significantly affected Jordanian citizens\u27 behavioural intention to adopt eGov. The findings presented in this submission are likely to be useful for the Jordanian government in terms of developing user friendly system and encouraging citizens to promote widespread adoption. A concluding section presents key conclusions, limitations and future research directions arising from this research

Determining critical factors of e-government adoption among accountants in Iraq

There are limited studies on e-government adoption among accountants in countries experiencing conflicts. Similarly, there are limited studies that aim to investigate the inefficient e-government adoption due to the lack of regulations support and poor information system. Hence, the objectives of this study were to investigate the factors influencing e-government adoption and whether regulation support plays a moderating role in Iraq. This study used the Unified Theory of Acceptance and Use of Technology (UTAUT) Model to develop the research framework. This study was underpinned by five variables representing (public performance expectancy, public facilitating condition, public effort expectancy, information system quality, and social influence) were tested, and regulation support was included as a moderator with five moderating hypotheses. Data were collected through OneDrive online survey compromising 400 sample, 108 from the Kurdistan Region, and 292 from Iraq. The result reveals that four variables (public performance expectancy, public facilitating condition, information system quality, and social influence) have a significant relationship with e-government adoption. However, public effort expectancy shows an insignificant relationship with e-government adoption. Interestingly, regulation support moderates the relationship between (public effort expectancy, information system quality, and social influence) and the e-government adoption. This study contributes to the richness of UTAUT model with the inclusion of information system quality and regulation support to the research framework. Also, this study offers valuable insights to the government and policy-makers who are responsible for assisting in the e-government service operations. The result also contributes to the explanation of e-government adoption levels and the government could formulate strategies to encourage employees to adopt e-government in the developing and conflict areas. Conclusions, limitations and suggestions for future studies are also highlighted

Forensic accountants, auditors and fraud capability and competence requirements in the Nigerian public sector

The foundation of this study is to examine the task performance fraud risk assessment (TPFRA) among forensic accountants and auditors in the Nigerian public sector. Most importantly, the study explored the role of fraud related problem representation (FRPR) as a mediator on the relationship between knowledge, skills and mindset (forensic accountant and auditor) and task performance fraud risk assessment. Importantly, this research employed the second generation statistical analysis tools of PLS-SEM and IBM SPSS. The ten out of fifteen hypotheses were tested through the use of PLS-SEM algorithm and bootstrap techniques on the hypothesized relationships while the remaining five hypotheses of differences among groups were tested using the Mann-Whitney U Test. The results provided verifiable support for the hypothesized relationships of the study. Specifically, knowledge, skills and mindset (forensic accountant and auditor), and fraud related problem representation are significant and positively related to task performance fraud risk assessment. In addition, knowledge, skills and mindset (forensic accountant and auditor) are significantly and positively related to fraud related problem representation. Most gratifying is the significant positive influences of knowledge, skills and mindset and fraud related problem representation indicate that the variables are essential requirements in enhancing task performance fraud risk assessment. The research findings provided support for the differences between groups (forensic accountants and auditors) hypotheses in the area of fraud detection, prevention and response. Importantly, forensic accountants have higher levels of knowledge (KR), skills (SR), mindset (MR), fraud related problem representation (FRPR), and task performance fraud risk assessment (TPFRA) than auditors. Therefore, accountants and auditors in the Nigerian public sector should be encouraged to acquire forensic accounting knowledge, skills, mindset, fraud related problem representation (i.e. capability requirement) to enhance task performance fraud risk assessment (i.e. competences requirement) in the workplace

International Academic Symposium of Social Science 2022

This conference proceedings gathers work and research presented at the International Academic Symposium of Social Science 2022 (IASSC2022) held on July 3, 2022, in Kota Bharu, Kelantan, Malaysia. The conference was jointly organized by the Faculty of Information Management of Universiti Teknologi MARA Kelantan Branch, Malaysia; University of Malaya, Malaysia; Universitas Pembangunan Nasional Veteran Jakarta, Indonesia; Universitas Ngudi Waluyo, Indonesia; Camarines Sur Polytechnic Colleges, Philippines; and UCSI University, Malaysia. Featuring experienced keynote speakers from Malaysia, Australia, and England, this proceeding provides an opportunity for researchers, postgraduate students, and industry practitioners to gain knowledge and understanding of advanced topics concerning digital transformations in the perspective of the social sciences and information systems, focusing on issues, challenges, impacts, and theoretical foundations. This conference proceedings will assist in shaping the future of the academy and industry by compiling state-of-the-art works and future trends in the digital transformation of the social sciences and the field of information systems. It is also considered an interactive platform that enables academicians, practitioners and students from various institutions and industries to collaborate