CSFs for SMEs in Measuring e-Commerce Success

For the last 20 years, while many electronic business (e‐business)/electronic commerce (e‐commerce) systems have been successfully adopted in businesses across different industries, a significant number have failed, especially in small to medium enterprises (SMEs). It is therefore necessary to explore critical success factors (CSFs) for SMEs in adopting e‐commerce success. A blend of quantitative and qualitative research methods were used, consisting of literature review, focus group studies, pilot tests, and surveys. Total survey was of 11.54% (277 out of 2401). Data analysis procedures were adopted, which comprised initial reliability analysis, validity analysis, t‐testing, factor analysis, and detailed reliability analysis. As a result, a total of 15 items were identified as common CSFs for SMEs successfully adopting e‐commerce system, which could be adopted as an effective tool for assisting SMEs in effectively adopting e‐commerce systems, and as a yardstick further to develop new methods for measuring e‐commerce success

Attitudes of Students and Practitioners Regarding Ethical Acceptability of Accounting Transactions

This study reports the findings of a study assessing the acceptability differences in decisions made by Certified Public Accounting practitioners (CPA) and students studying to become CPAs. The study responds to researchers’ call for additional research on topics related to accounting decision ethics. Modified managerial and accounting recognition scenarios were used to collect the acceptability of ethical judgments. The analysis employs factor analysis to affirm whether the scenarios are mana­gerial or accounting recognition decisions. The analyses further divides the managerial decisions into either revenue or expense related. The accounting recognition decisions are further divided into those involving an accounting manipulation or inventory related. Students’ acceptability of the accounting transactions was far harsher than the practitioners. However, both students and practitioners considered the accounting scenarios to be unethical. Both students and practitioners judged the managerial revenue scenarios to be ethical but the managerial expense scenarios to be moderately unethical. In addition to the ethical acceptability of accounting transaction, student and practitioner demographic data including age, work experience and academic credentials are investigated to explain the differences