Improving The Compliance With Accounting Standards Without Public Accountability (SAK ETAP) By Developing Organizational Culture: A Case Of Indonesian SMEs

In Indonesia’s economy SMEs have significant contribution to GDP and labor employment. On the other hand, SMEs still have substantial problems. One of them is related to capital insufficiency due to limited access of SMEs to financial institutions. This limitation may be caused, among other things, by the fact that SMEs’ financial statements have not complied with Accounting Standards without Public Accountability (SAK ETAP). The study aims at identifying antecedents of SAK ETAP implementation as well as formulating strategies to improve its implementation in SMEs. Five important antecedents of SAK ETAP implementation are organizational culture, education, exposure, age, and scale. Therefore, developing organizational culture by increasing SMEs’ exposure on socialization and training is a promising strategy. There is also a need for more intensive cooperation of various parties such as government, Institute of Indonesian Chartered Accountants (IAI), universities, SME association, and NGOs to improve both SMEs’ compliance with SAK ETAP and organizational culture. In addition, mobilization of academic staffs and accounting students to facilitate the implementation of SAK ETAP is worth-trying

A comprehensive review on e-commerce research

Based on the review on the available literature sources, this paper comprehensively discusses the identified studies which have been done in the context of e-commerce adoption. Seventy-three (73) papers have been extracted from Elsevier's Scopus database. Those papers were analyzed based on the distribution of publication, the scope demography, the research approach and research method and the adapted theory or conceptual framework. The result of the study found that publications in e-commerce research rose to peak year in 2015. Most of the e-commerce adoption studies were carried out in Southeast Asia (26%) and determining factors of e-commerce adoption was the most popular theme across region. Despite of its popularity, the findings were inconclusive in terms of specific determinants that significantly contributed towards e-commerce adoption. However, it is found that variables from the organizational context and external environment context significantly contributed towards e-commerce adoption. Most of the studies preferred quantitative approach (71.2%), especially in employing questionnaire methods. The result of the theory analysis reveals that the most frequently used conceptual framework was TOE framework, while many studies (24.7%) did not take into account of specific conceptual framework. Only a few researchers (11%) had used self-developed conceptual framework rather than existing framework. In term of scope, majority of the studies focused on the factors that encourage e-commerce adoption. Such limited scope of studies efforts could only provide a partial understanding of the diffusion process. Future research shall go further to investigate the post-adoption stages of e-commerce. The limitation of single database and keywords might fail to give more extensive retrieved number of articles in the study

Adopsi E-tourism pada Industri Perhotelan di Kota Padang: Identifikasi Klaster Berdasarkan Karakteristik Fitur Website

Intisari— Adopsi inovasi teknologi melalui e-commerce di bidang pariwisata dikenal dengan istilah e-tourism. Pelaksanaan e-tourism di industri perhotelan di Kota Padang dikategorikan sebagai inovasi proses yang menjadi faktor kunci keberhasilan dalam industri pariwisata. Tujuan dari penelitian ini adalah untuk mengetahui tingkat adopsi website yang dikembangkan oleh Teo & Pian. Hal ini menjadi konsep dasar dari penelitian untuk menjelaskan faktor kontekstual, organisasi, manajerial, dan e-commerce (COME) dalam industri perhotelan. Isu-isu diteliti melalui studi kualitatif di Sumatera Barat. Data diperoleh melalui survei yang diikuti oleh beberapa perusahaan perhotelan dari hasil wawancara mendalam. Sementara itu, sampel ditentukan secara purposive berdasarkan berbagai adopsi website. Hasilnya menunjukkan saran untuk meningkatkan tingkat adopsi situs di industri pariwisata yang ditawarkan sebagai sarana untuk mengatasi kinerja perusahaan e-tourism ditinggikan. implikasi praktis dan pertimbangan untuk penelitian yang akan datang juga dibahas dalam penelitian ini

E-commerce adoption research: a review of literature

The purpose of this paper is to provide a comprehensive literature review of the e-commerce adoption studies. This paper investigated the papers that have been published and indexed in the Scopus database for the period from 2012- 2017. This study found that e-commerce adoption studies can be classified into six themes: factors affecting e-commerce adoption, barrier of e commerce adoption, implication of e-commerce adoption, e-commerce adoption process, improvement of e-commerce adoption and e-commerce web attraction. It is found that existing literature has given considerable attention to the drivers that facilitate e-commerce adoption while other themes have received far less attention from researchers. The significant factors that influence e-commerce adoption includes management’s support, the role of government, perceived benefits, external pressures, organizational readiness, IT-related skills, capabilities and infrastructure, among others. Such limited scope of study efforts could only provide a stagnant view towards partial understanding of the dynamic diffusion process of e-commerce. Future research shall be extended to explore e-commerce adoption from the process perspective and investigate the post-adoption stages of e-commerce to observe how e-commerce adoption evolves over time

E-Commerce Adoption by Small and Medium Enterprises in Nigeria

The future survival of small and medium enterprises (SMEs) is inextricably linked to their implementation of e-commerce systems. The lack of e-commerce strategies among SME business owners has contributed to a low level of e-commerce adoption by SMEs. The purpose of this multiple case study was to explore the strategies that Nigerian SME business owners used to implement e-commerce systems. The population consisted of retail SMEs in Lagos, Nigeria, that have functional e-commerce systems. The conceptual framework supporting the study was dynamic capabilities framework. Data for the study were derived from semistructured interviews of 4 SME business owners/managers and documentation from the case companies. Data analysis entailed coding of the interview transcripts and analysis of documentary data to identify themes. Member checking and triangulation ensured the credibility of the study. The main themes that emerged from data analysis include service delivery strategies, dynamic marketing strategies, and learning and adaptation. The implications for social change include the potential to contribute to increased wealth creation opportunities for the business owners, their employees, and the local communities in Nigeria

The Role of Organisational Culture in Digital Government Implementation. Exploring the Relationship between Public Sector Organisational Culture and the Implementation of Digital Government in Oman

Organisational culture plays an important role in the success of the adoption of technology and the development of the organisation; therefore, it is very important to understand how organisational culture impacts the process of implementing technology, either positively or negatively. The aim of this study is to explore the role of organisational culture in digital government implementation in Omani public sector organisations. This study used mixed methods as a research methodology. In the qualitative phase, semi-structured interviews were conducted with top and middle management and at operational levels in the Omani public sector organisations. In the quantitative phase, a survey was distributed to employees within the public sector organisations to build on the findings of the first stage and develop an understanding of the relationship between organisational culture and implementation of digital government in Oman. This study found that there is a relationship between organisational culture and digital government implementation. It was found that the type of organisational culture has some impact on the digital government implementation as it was found that the organisations with the clan culture type had low levels of implementation of digital government whereas, organisations with the hierarchy culture type had high levels of implementation. Moreover, the study found that middle managers in public sector organisations in Oman had a critical impact on the digital government implementation

Industrial manufacturing technology diffusion of Malaysian manufacturing small and medium enterprises (SMEs)

This thesis is set out to achieve two major objectives. The first is to examine the philosophy underlying the technology decisions in Malaysian Small and Medium Enterprise (SME) manufacturing companies. The second objective is to identify and validate factors impacting the technology decisions in Malaysian manufacturing companies. A mixed methodology has been utilized to answer three research questions. The mixed methodology involves two phases which are the quantitative and qualitative data collection and analysis. The exploratory sequential design is the specific mixed methods design employed in this study. The purpose of the two-phase, exploratory mixed methods study was to explore participants’ views with the intention of using the information to validate the construct developed based on the literature and past researches, investigating new constructs to be included in this study, refining the questionnaire and further testing the hypotheses. The researcher conducted Study 1, a qualitative pre-study interview of the selected companies to obtain as much information and data as possible to be included in the questionnaire survey to be made useful in Study 2. Study 1 was conducted using semi-structured interview questions. The objectives were to show the reason for Malaysian manufacturing SMEs engagement in technology adoption and to validate the existing variables and determine more variables to incorporate into a choice-based survey questionnaire. The first finding shows that the reason of the technology decision by Malaysian manufacturing SMEs lies in survival. Based on the second major finding, the researcher has found that there are significant factors to be included in the initial theoretical framework for this study; cost and top management commitment. Based on the literature, both factors have been tested empirically in some prior research of technology adoption by other authors. This indicates the importance of these factors to be included in the proposed theoretical framework. Additionally, the researcher builds new hypotheses for both. Further investigation is presented in Study 2. For Study 2, the researcher has conducted the questionnaire survey with a sample number of Malaysian manufacturing SMEs in order to gauge ample relevant information required to achieve the research objectives. In Study 2, the researcher analysed the stages using the Factor Analysis and found that from five stages proposed by Rogers (1962), they then became two stages. These were renamed the ‘Initiation’ stage which consists of knowledge, persuasion, and decision stages and ‘Implementation’ stage which consists of implementation and confirmation stages with some items dropped. Furthermore, multiple regression revealed the significant predictors technology decision process by Malaysian manufacturing SMEs. The factors that influence the initiation stage of the technology decision process are: technology attributes (relative advantages, complexity), organizational factors (adhocracy culture, top management support), and external environment factors (environmental dynamism, environmental hostility). The factors that influence the implementation stage of the technology decision process are similar to the initiation stage for organizational factors and external environment factors. The difference technology attributes namely compatibility and complexity that influence the implementation stage of the technology decision process. Based on the Diffusion of Innovation (DOI) theory, Technology-Organization-Environment (TOE) framework, and findings of Study 2, the model for the technology decision process in Malaysian manufacturing SMEs is suggested to illustrate the technology decision process in Malaysian manufacturing SMEs. This thesis allows the understanding of the technology decision process with the intention to facilitate manufacturing companies’ decision makers to consider and plan potential adoption of industrial manufacturing technologies. At a practical level, the findings from the research provide important implications towards Malaysian manufacturing companies’ decision makers and stakeholders regarding technology adoption. The discussion reveals that the understanding of process behaviour may accelerate technology diffusion and tighten links between technology developers and users/adopters, as well as create and nurture supportive systems and infrastructure for technology diffusion. The outcomes also contribute to the theoretical understanding of industrial manufacturing technologies adoption and diffusion by manufacturing SMEs in Malaysia

Cloud computing adoption by SMEs in Australia.

This study aims to examine the important factors that influence SMEs’ adoption of cloud computing technology. The results showing that SMEs were influenced by factors related to advantaging their organizational capability rather than risk-related factors. The findings are useful to SMEs owners, Cloud service providers and government in establishing Cloud computing adoption strategies for SMEs

What are the Factors Affecting the Adoption of Business-to-Business Electronic Commerce by Ready-Made Garments export SMEs in Bangladesh?

Main Focus: This study aimed to investigate the factors that affect B2B e-commerce adoption by the RMG export SMEs in the developing country context of Bangladesh. All over the world, e-commerce has considerably transformed ways of conducting business. A great deal of evidence shows, however, that SMEs in developing countries are lagging behind their counterparts in developed countries. This research will guide manufacturing SMEs in developing countries, such as Bangladeshi RMG export SMEs, in the adoption of B2B e-commerce. Data Collection Techniques: This research undertaken, using an interpretive paradigm for collecting data from the selected RMG export SMEs, large RMG export organisations and experts associated with the RMG export business. The principal data collection tools and techniques used were open-ended semi-structured questions through face-to-face interviews, as well as document analysis. Conceptual Framework: A conceptual framework developed to gather different factors associated with e-commerce adoption as defined in the research question: "What are the factors affecting the adoption of Business-to-Business (B2B) Electronic Commerce (E-commerce) by Ready-Made Garments (RMG) export SMEs in Bangladesh?". Data collected from the interviews were analysed to gather deeper insights into the findings based on the elements of the TOE framework and CATWOE analysis. The elements of data include: 1) The nature and characteristics of the business; 2) The use of ICT and web applications by the company; 3) Senior management’s perceptions of B2B e-commerce adoption; 4) The factors that affect and influence B2B e-commerce adoption; 5) Identification of government initiatives for the adoption of B2B e-commerce, and 6) Suggestions to ease the adoption of B2B e-commerce by the RMG export SMEs in Bangladesh. Principal Findings: Several factors have been identified that have a negative impact on the adoption of B2B e-commerce by the RMG export SMEs in Bangladesh. These mentioned below- A lack of senior management knowledge about the global scope and benefits of B2B e-commerce for organisations; a lack of financial ability in the organisations and more comprehensive investment for adopting technology; a lack of financial support from financial institutions; a lack of quality B2B e-commerce software; a lack of combination of IT skilled human resources with RMG business knowledge; a lack of support from business partners and their readiness to take part in B2B e-commerce; a lack of support from government and BGMEA to improve ICT infrastructure in the RMG sector; the complexity of legal issues related to online transactions; political instability and uncertainty; language and communication problems when using the internet. Also, there are some of the other factors identified in this research that will influence the adoption decision of B2B e-commerce by the RMG export SMEs in Bangladesh. These are as follows, access to new markets; the sourcing of raw materials; improving communication with clients and better marketing opportunities; the availability of a third-party website for B2B e-commerce; support from the government and BGMEA. Contribution to Knowledge: This study makes a theoretical contribution to this research area by combining the TOE framework with a CATWOE analysis of the factors identified for a broader perspective of B2B e-commerce adoption. That has, until now, been absent from the current literature of B2B e-commerce adoption in the context of SMEs. Also, this study provides a conceptual framework to guide government of Bangladesh, BGMEA, RMG export SMEs, software developer and other associated stakeholders in creating a system so that RMG export SMEs can efficiently adopt B2B e-commerce without massive changes to their businesses. This conceptual framework can potentially be used in the context of manufacturing industries of different developing countries