972 research outputs found

    Predicting intention to adopt B2B electronic commerce in Jordan: The moderating role of trust and dependency

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    Business to Business Electronic Commerce (B2B EC) has great potentials to extend firms’ competency and efficiency. As such, Jordan has an objective to increase the diffusion of this technology. Despite extensive government efforts, the adoption of B2B EC is still limited. Consequently, there have been extensive efforts to better understand the phenomena. Yet, documented findings regarding the determinants of the adoption are not altogether consistent. To provide more insight, this study developed a research model utilizing the Technological, Organizational, and Environmental (TOE) framework to identify the determinants of the firms’ propensity to adopt B2B EC. Since B2B EC is an inter-organizational phenomenon supporting transactions of partnerships, this study emphasizes the context of partnership characteristics. Grounded on inter-organizational theories, this study hypothesized that partnership characteristics, namely trust and dependency, moderate the role of TOE motivating factors. Moreover, given that B2B EC is used on both sides of the buyer/seller relationship, this study examined the differences and similarities in the perception of the marketing and purchasing departments regarding the determinants of the B2B EC adoption. A total of 798 questionnaires were self administrated to marketing and purchasing managers in 462 firms that have large registered capital in Jordan. In total, 114 marketing and 125 purchasing managers participated in this study. Marketing and purchasing responses were analyzed separately using the Partial Least Squares approach. The result revealed that the marketing and purchasing departments do have different views regarding the determinants of the adoption, specifically in terms of the role of Relative Advantage and Competition Pressure. Moreover, the results showed that the moderating role of trust was less pronounced. Meanwhile, the moderating role of dependency was partially supported particularly in the purchasing perspective. These findings have demonstrated how dependence asymmetries between trading partners may change the adoption motivations. They further explain the importance of considering the views of the business partner for the adoption to be done successfully

    Antecedents and impact of AIS usage amongst Jordanian SMEs : moderating effects of environmental uncertainty and firm size

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    An effective use of the Accounting Information System (AIS) facilitates firms to sustain their competitiveness by providing timely, accurate and reliable financial information for more informed business decisions. Despite extensive government efforts, the usage of AIS amongst the Small and Medium-sized Enterprises (SMEs) in Jordan is relatively low and thus limiting the impact on firms‘ effectiveness. Furthermore, previous studies regarding the antecedents and impact of AIS usage are somewhat inconsistent. Thus, the purpose of this study was to propose an integrated model utilizing the Technological, Organizational, and Environmental (TOE) framework and the Resource-based View (RBV) theory to better explain the antecedents affecting AIS usage and its impact on AIS effectiveness amongst Jordanian SMEs. This study hypothesized seven factors affecting AIS usage based on the TOE framework. Meanwhile, RBV explained the relationship between AIS usage and AIS effectiveness as well as the moderating effects of environmental uncertainty and firm size on such relationships. Using the quantitative approach, this study employed a self-administered questionnaire survey on 741 owners of SMEs listed in the Amman Chamber Industry, of which 186 responses were usable for analysis (25% response rate). The Partial Least Squares (PLS) results revealed significant influence of compatibility (technological factor), owner/manager commitment and organizational readiness (organizational factors), as well as competitive pressure and government support (environmental factors) on AIS usage. Furthermore, compatibility demonstrated the strongest influence on AIS usage followed by competitive pressure. The results further demonstrated a positive and significant effect of AIS usage on AIS effectiveness. Finally, the findings only ascertained considerable moderating effect of firm size. Apart from extending the body of knowledge by providing a comprehensive model to explain how several interrelated factors influence AIS usage and its impact on AIS effectiveness, the results offer insights on how firms could improve the use of AIS for better firms‘ performance

    The Influence of Technological, Organizational and Environmental Factors on Accounting Information System Usage among Jordanian Small and Medium-sized Enterprises

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    Accounting information plays a very crucial role in support of various business decisions. Widespread use of Information Technology (IT) enhances accounting functions to be more effective and efficient in supplementing accounting-related information. A computer-based accounting systems (Accounting Information System) enables more accurate reporting, processing large amount of transactions and produce more meaningful reporting for analysis. Despite the promised benefits of AIS, Small and Medium-sized Enterprises (SMEs) have been reported to be lagged behind on its use. Therefore, this study examines factors affecting the use of AIS amongst Jordanian SMEs based on Technology–Organization–Environment (TOE) framework. The study employed self-administered survey questionnaire as a mean of data collection. Based on the responses from 187 firms, compatibility, owner/manager commitment, organizational readiness, competitive pressure and government support were found to have significant effect on AIS usage among firms. This study confirms applicability of TOE framework in understanding factors affecting AIS usage in SMEs. Keywords: Usage Decision; Accounting Information System; Technology–Organization–Environment (TOE) Framework; Informal Networking JEL Classification: M40

    The influence of technological, organizational and environmental factors on accounting information system usage among Jordanian small and medium-sized enterprises

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    Accounting information plays a very crucial role in support of various business decisions. Widespread use of Information Technology (IT) enhances accounting functions to be more effective and efficient in supplementing accounting-related information.A computer-based accounting systems (Accounting Information System) enables more accurate reporting, processing large amount of transactions and produce more meaningful reporting for analysis.Despite the promised benefits of AIS, Small and Medium-sized Enterprises (SMEs) have been reported to be lagged behind on its use. Therefore, this study examines factors affecting the use of AIS amongst Jordanian SMEs based on Technology–Organization–Environment (TOE) framework.The study employed self-administered survey questionnaire as a mean of data collection. Based on the responses from 187 firms, compatibility, owner/manager commitment, organizational readiness, competitive pressure and government support were found to have significant effect on AIS usage among firms.This study confirms applicability of TOE framework in understanding factors affecting AIS usage in SMEs

    The moderating role of power exercise in B2B E-commerce adoption decision

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    B2B E-commerce (B2B EC) is a technology that supports relationship between business partners.In adopting such technology, power exercise plays a crucial role. Misunderstood power exercised within B2B EC may generate unrealistic or inaccurate outcomes. Unfortunately, the role of power exercise is nearly ignored in B2B EC adoption literature.In response, using the Resources-Dependency-Theory (RDT) and Diffusion-Innovation-Theory (DIT), this paper argues on the interaction between the influence of innovation characteristics and power exercise, so as to explain B2B EC adoption.This proposition could improve understanding B2B EC adoption and help to resolve inconsistency of findings in the literature

    Determining the relationships between e-business growth and enablers and barriers in Jordan.

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    Despite its obvious benefits and its potential for improving productivity and sharpening an organization's competitive edge both locally and internationally, SMEs are still reluctant to deploy the emerging technology of e-business. This lack of enthusiasm may be due to difficulties in identifying and measuring costs, benefits and risks associated with the adoption of e-business. Recent studies have shown, however, that many SMEs have engaged in e-business in order to catch up with their larger counterparts who have adopted such solutions. The contribution of SMEs to their national economies cannot be overemphasized. These organizations account for some 99 per cent of private sector growth in Jordan, including most of the growth in employment. The present study was undertaken in response to the lack of empirical data, as well as to determine the stages of growth in the uptake of e-business by SMEs and to discover the factors influencing their decisions to adopt it. It supplies the deficiency of relevant evidence, which will improve understanding of the current state of affairs in this regard.In order to achieve the objectives of this research, data was collected according to a quantitative research paradigm in order to provide exhaustive descriptions of how SMEs currently use e-business and of the factors involved in their decisions. A questionnaire with 42 questions was distributed personally to a sample of 55 personnel in SMEs in the communications sector. The overall response rate was 87 per cent. Several analysis methods including descriptive statistics analysis, factors analysis, biavariate analysis, bar charts were applied to the data using SPSS. The results validate the six-stage model, developed from previous studies, for the Jordanian context, and show that respondents' use of e-business is still in the first two stages. Some have reached the third stage, but the last three more complex levels have yet to be utilized to any significant extent. The results also provide empirical evidence that enablers (market, external and organizational) of, and barriers (technological, organizational and external) to, the use of this technology, as well as organizational size, play a significant role in decisions as to whether or not to adopt it, as well as the degree of its success in SMEs. This study has important implications for research and practice. Specifically, it offers a useful framework with which to assess the six stages of growth in each factor in order to better pursue the adoption of e-business. The results will constitute a guide for the conduct of empirical studies based on the framework foundation of e-business adoption, and will give practitioners an understanding of how these factors influence such adoption, thereby improving that process

    A conceptual model of factors affecting e-procurement usage and impact among Jordanian listed firms: the moderating role of environmental uncertainty

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    E-procurement usage enables the organization to reduce business cost, access wider market and streamlining purchasing processes. Despite these benefits, the government reported showed only 32.6% of the firms in Jordan use e-procurement system. E-procurement usage among Jordanian firms still in early stage. Therefore, it is imperative to conduct further study to recognize the potential and issues of the impact of e procurement usage on the firm performance. The population of this study consisted of firms listed on Amman Stock Exchange (ASE). Based on Diffusion of Innovations (DOI) theory, Technology, Organization and Environment (TOE) framework and the Resource-Based View (RBV) theory, authors proposed an integrated model to examine the antecedents and impact of e-procurement usage among Jordanian firms. This paper investigates the role of environmental uncertainty in the impact of e-procurement usage on firm performance. Unfortunately, the role of environmental uncertainty is nearly ignored on the impact of e-procurement usage on firm performance. Hence, this paper argues on the interaction between e procurement usage and performance impact under the role of Environmental Uncertainty. This proposition could improve understanding e-procurement usage

    Investigation of Consumer Intention toward Online Shopping During Covid-19 Pandemic

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    This study aims to explore the factors affecting the consumer intention toward online shopping during the Covid-19 pandemic, by examining 8 factors, the Perceived Lack of Alternatives, Perceived External Pressure, and Perceived Controlled Behavior on consumer Intention, and Perceived Usefulness, Perceived Ease of Use, Perceived Risk and Subjective Norm on consumer intention with a mediating effect of consumer Attitude. Online questionnaire had been built to evaluate all variables in the conceptual model, and snowball sampling technique had been applied. A total of 817 participants has responded to the questionnaire, all from Jordan with a mix of different educational backgrounds, ages, gender, marital status and financial income. Confirmatory factor analysis, multi-regression and path analysis was run using AMOS 26.0, and frequencies statistics has been done using SPSS 26.0. This study data analysis revealed that Perceived Lack of Alternatives and Perceived External Pressure has no significant impact on consumer intention, whereas Perceived controlled behavior found to have a significant influence on consumer intention. The results also revealed that Perceived Usefulness, Perceived Ease of Use, Perceived Risk and Subjective Norm has significant influence on consumer intention with a mediating effect of consumer Attitude. Understanding consumer behavior during Covid-19 could reveal insights for customers’ intention toward online shopping after the pandemic. This research has developed an integrated model to show the factors that determine the customers’ intention for online shopping. These factors can help the retailers to adopt the new norm of life after the Covid-19 pandemic and allocate investments to transform their traditional business models and switch to online shopping platforms
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