Risk and opportunity for online purchase intention – A moderated mediation model investigation

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The paradox of technology innovativeness and risk perceptions – a profile of Asian smartphone users

Risk perceptions and technology innovativeness are the two primary factors related to the adoption of mobile technologies. The current study examines the role of technology innovativeness and risk perceptions on smartphone use and dependence in an Asian context. A total of 9086 participants were recruited through online surveys from ten Asian countries. Ordinary least squares regression analyses revealed the effects of technology innovativeness, information security, privacy concern, and their interactions on smartphone use and dependence. Moreover, based on users’ smartphone usage patterns and perceptions, this paper identified four homogeneous groups using cluster analysis. Results shows that Asian smartphone users can be segmented into four groups: innovators, conservatives, moderators, and laggards. The four clusters show significant differences in demographic features. Theoretical and practical implications are discussed based on these findings.Ministry of Education (MOE)The study was supported by the Ministry of Education, Singapore

Paradoxos no uso de tecnologias móveis na auditoria contábil : um olhar a partir da teoria da sociomaterialidade

A relação dos usuários com as tecnologias móveis para o desenvolvimento dos trabalhos nos ambientes organizacionais que possuem a mobilidade como principal característica, ocasiona preocupações a partir da identificação de manifestações sociais positivas e negativas. Ou seja, ao mesmo tempo que as tecnologias proporcionam avanços elas também ocasionam paradoxos sociais em contextos profissionais e pessoais. Nesse contexto, a presente pesquisa busca identificar a manifestação de paradoxos no uso das tecnologias móveis e sem fio na profissão de auditoria contábil, através do seguinte problema de pesquisa: De quais formas os paradoxos de uso das tecnologias móveis se manifestam e quais as estratégias de enfrentamento no contexto da atividade profissional de auditoria contábil? Através dos objetivos específicos busca-se: a) identificar o perfil de uso de tecnologia móvel dos auditores contábeis independentes; b) investigar os diferentes contextos móveis criados pelos auditores contábeis independentes, usuários de tecnologia móvel advindos das suas práticas usuais; c) descrever as manifestações dos paradoxos de uso da tecnologia móvel vivenciadas pelos auditores contábeis independentes; d) identificar as estratégias criadas pelos auditores para gerenciar os paradoxos de uso da tecnologia móvel. A pesquisa é qualitativa, de cunho exploratório, tendo como unidades de análise auditores independentes que atuam com auditoria externa e gerentes de tecnologia da informação de empresas de auditoria contábil, na cidade de Porto Alegre – RS. Foram realizadas 23 entrevistas com trainees de auditoria contábil, assistentes de auditoria contábil, semi-sênior de auditoria contábil, sênior de auditoria contábil, supervisores de auditoria contábil, gerentes de auditoria contábil, diretores de auditoria contábil e sócios de empresas de auditoria contábil, assim como gerentes de auditoria de tecnologia da informação, em que se aplicou um roteiro de perguntas semiestruturadas. Foi possível identificar o perfil de uso dos auditores contábeis e as principais tecnologias móveis utilizadas, as necessidades de utilização desses artefatos móveis, os contextos móveis em que atuam, as percepções de manifestações de paradoxos, assim como estratégias pessoais utilizadas para o enfrentamento de situações, ocasionadas por eles. A partir disso, foi possível identificar estratégias de enfrentamento específicas para cada paradoxo, com o propósito de auxiliar as empresas de auditoria a realizarem programas de utilização das tecnologias móveis.The relationship of people use with mobile technologies for work development in organizational environments that have mobility as their main characteristic causes concerns from the identification of positive and negative social manifestations. That is, at the same time that technologies provide advances they also create social paradoxes in professional and personal contexts. In this connection, this research seeks to identify paradoxes manifestation in the use of mobile and wireless technologies in the accounting audit profession through the following research problem: In what ways do the paradoxes in the mobile technologies utilization manifest themselves and what are the coping strategies in the accounting audit professional activity context? Through the specific objectives one can seek: a) to identify the mobile technology use profile of the independent public accountants; b) to investigate the different mobile contexts created by the independent public accountants, mobile technology users arising from their usual practices; c) to describe the paradoxes of mobile technology use manifestations experienced by the independent public accountants; d) to identify accountants strategies created to manage the mobile technology use paradoxes. It is a qualitative research, of descriptive nature, which has as unit of analysis the independent auditors who work with external audit and information technology managers of accounting audit firms in the city of Porto Alegre - RS. Twenty-three interviews were conducted with accounting audit trainees , accounting audit assistants, semi-senior accounting audit, accounting audit senior, accounting audit supervisors, accounting audit managers, accounting audit directors and partners of accounting audit ing companies, as well as accounting audit managers information technology, in which a roadmap of semi-structured questions was applied. It was possible to identify the profile of the use of accounting auditors and the main mobile technologies used, the needs of the use of these mobile artifacts, the mobile contexts in which they operate, the perceptions of paradox manifestations, as well as personal strategies used to cope with situations, caused by them. From this, it was possible to identify specific coping strategies for each paradox, with the purpose of helping audit firms to carry out programs for the use of mobile technologies