7,293 research outputs found

    Accounting and accountability in Fiji: A review and synthesis

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    This paper reviews accounting and accountability research in Fiji. The review is based on 41 papers which were published in accounting refereed journals, professional journals, edited book chapters and thesis and other refereed journals outside accounting. The reviews are over the years 1978 and onwards. In addition to categorization of the reviewed papers according to accounting topics, theories and methods of data collection, some themes to which the papers could be related are discussed. Financial reporting/ accountability research is the most popular research in Fiji followed by the new public management. Corporate governance research treads third. The paper findings suggest some directions for future accounting history research in Fiji and where the data can possibly be sourced for such research. We conclude that more future work is needed in the areas of accounting history which entails topics such as accounting and the state, performance auditing, indigenous accounting, financial reporting, SMEs and accountability in general

    Research Methodologies in MIS: An Update

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    This article presents trends in published MIS research for an 11 year period, 1993-2003. It is an update of a previous article in CAIS (Volume 11, Article 16) that covered the period 1993-1997. All of the articles in seven mainstream MIS journals were examined in terms of subjects researched and methodologies employed to conduct research. Recent trends are presented and compared to those of the earlier study. The results clearly indicate the focus of efforts of researchers on information system usage and information systems resource management. The survey methodology still appeals to many researchers but increases in the use of mathematical models and laboratory experiments is an indication that the field is attaining maturity by using more rigorous research methods

    Examining Trust in Information Technology Artifacts : The Effects of System Quality and Culture.

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    The topic of trust in information technology (IT) artifacts has piqued interest among researchers, but studies of this form of trust are not definitive regarding which factors contribute to it the most. Our study empirically tests a model of trust in IT artifacts that increases our understanding in two ways. First, it sets forth two previously unexamined system quality constructs-navigational structure and visual appeal. We found that both of these system quality constructs significantly predict the extent to which users place trust in mobile commerce technologies. Second, our study considers the effect of culture by comparing the trust of French and American potential users in m- commerce technologies. We found that not only does culture directly affect user trust in IT artifacts but it also moderates the extent to which navigational structure affects this form of trust. These findings show that system quality and culture significantly affect trust in the IT artifact and point to rich possibilities for future research in these areas.Commerce mobile; Systems use; System quality; Navigational structure; Mobile commerce; M-commerce portals;

    Research Methodologies In MIS: An Update

    Get PDF
    This article presents trends in published MIS research for an 11 year period, 1993-2003. It is an update of a previous article in CAIS (Volume 11, Article 16) that covered the period 1993-1997. All of the articles in seven mainstream MIS journals were examined in terms of subjects researched and methodologies employed to conduct research. Recent trends are presented and compared to those of the earlier study. The results clearly indicate the focus of efforts of researchers on information system usage and information systems resource management. The survey methodology still appeals to many researchers but increases in the use of mathematical models and laboratory experiments is an indication that the field is attaining maturity by using more rigorous research methods

    Electronic Government Adoption Model Among Business Organizations in Jordan

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    E-government adoption involves a significant change in the way government administrative operations with its stakeholders are being conducted. Past studies have tended to view e-government adoption in terms of a dichotomous outcome; either e-government is adopted, or it is not. Such studies give little indication of the diffusion of e-government applications. The aim of this study is to address this gap in existing research by investigating both the level and extent of usage of e-government applications. In so doing, the study draws on research in the area of innovation diffusion theories. The population of this study consisted of firms listed in Amman Stock Exchange (ASE) that have adopted B2G (business-to-government) e-government. The main objective of this study is to characterize B2G e-government adoption among businesses listed in ASE. It also aims to identify factors associated with the adoption of B2G e-government and to determine the impacts of its adoption on these businesses. A total of 113 usable responses were generated for further analysis. Based on two parts, the level of e-government adoption and the extent of usage for each application, two groups of adopters were identified and labeled as basic-adopters and advanced-adopters. Technological, organizational and external factors were found to have influenced e-government adoption among businesses in ASE. It was also found that advanced-adopters had gained more significant benefits from e-government adoption than basic-adopters. In particular, advanced-adopters achieved time saving, lower cost and efficiency as well as gaining strategic benefits such as better work efficiency, lower operational cost, and reduced work-process time

    E-commerce and entrepreneurship in SMEs : the case of myBot

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    Purpose:The adoption of e-commerce in Small and Medium enterprises (SMEs) is a much-researched topic in developed and developing nations. The application of mobile devices, and social media networks (SMN) such as Facebook has revolutionised the e-commerce adoption process in SMEs. However, research into this area is still developing and there is a dearth of knowledge on how SMEs in developing countries enact and apply this phenomenon. This paper explains how e-commerce entrepreneurship using SMN is conceptualised and applied in SMEs, and highlights factors that influence this e-commerce innovation. Design/Methodology/Approach:An interpretive and qualitative case study approach was adopted as a methodological foundation in a firm pseudo-named, myBot. The study employed Contextualism theory as a meta-theoretical framework to conceptualise and analyse the e-commerce entrepreneurship process in the firm. The study employed face-to-face semi-structured and unstructured interviews with the manager as primary means of obtaining in-depth information. Further information was obtained through website content analysis and document analysis of the firmā€™s reports and observations. Findings:The results unearth a socially-constructed feature of e-commerce entrepreneurship that draws from myBotā€™s managerā€™s innovative ability to use Facebook and e-mail to increase sales through its niche market. Factors that propelled e-commerce entrepreneurial activities using Facebook include trust, commitment and innovativeness. Originality/Value:The study provides a theoretical lens into the understanding of an ecommerce entrepreneurship process using a Contextualism theory. The paper showcases how e-commerce using Facebook can be portrayed in a developing country context. Keywords:E-commerce, Entrepreneurship, SMN, Contextualism, SMEs, Interpretive, Case study

    Global Diffusion of the Internet XII: The Internet Growth in Africa: Some Empirical Results

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    This study identifies the significant factors affecting Internet growth levels at an early stage of growth in African nations. The average growth levels of Internet users for 1995 and 2003 are calculated and the associations between Internet growth level and several types of factors such as econĀ¬omic, educational, institutional, infrastructural, innovation-related, and environmental factors are examined. Human development, higher education, technology availability, and computer growth levels explain more than 84 percent of the variance in African Internet growth levels. When compared to non-African nations, Africa lacks the influence of institutional variables. Compared with a set of economically similar developing nations (basĀ¬ed on similar GDP per capita and income inequality levels), Africa has different Internet growth levels, even though the number of Internet hosts per 1,000 and delays in starting Internet diffusion are similar. These differences are probably due to lack of education, human development, infrastructural and environmental variables
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