Understanding the relationship between smartphone addiction and well-being: the mediation of mindfulness and moderation of hedonic Apps

The advent of handheld devices such as smartphones has changed the way we connect, navigate, and entertain and has been recognized as a revolution in information and communication technologies (ICT). Despite the plethora of benefits of this new technology, concerns have been raised about the unintended adverse consequences to well-being in the form of addictive use. Past research has linked smartphone addiction to negative consequences, but it remains unclear how, why, and when (i.e., under what conditions) smartphone addiction, in turn, is related to well-being. This study attempts to fill this void by addressing these questions through the lens of the stimulus-organism-response framework. Theoretical and practical implications are discussed

Social Network Sites in Businesses: Combating Technostress

This survey research examined social networking sites (SNS) internal to the company to determine how SNS use affects attitudes, and ultimately turnover intentions. We hypothesize that due to social capital, emotional dissonance, and conservation of resource theories, work SNS use will decrease work isolation, which will decrease work-related attitudes and increase turnover intentions. Due to social capital theory, we propose that work SNS use will decrease work isolation. Due to emotional dissonance theory, we hypothesize that work isolation will decrease positive emotions and job satisfaction, and increase job tensions, such as work stress. All three of these factors will increase turnover intentions. These findings suggest that technology has the potential of reducing technostress symptoms at work. We found that incorporating internal SNS in businesses improves attitudes and behaviors, which is important for managers to consider as ways to save costs due to employee turnover

Social Networking Site Use among Caregivers of Children With Autism Spectrum Disorders

Caregivers of children with autism spectrum disorder (ASD) experience higher levels of stress relative to those of children with other developmental disabilities and typical development. To date, little research has empirically examined the relationship between social supports, social networking site (SNS) use, and stress among caregivers of children with ASD. Using the resiliency model of family stress, adjustment, and adaptation as a theoretical framework, we explore the links between perceived social supports, SNS use, and stress among caregivers of children with ASD. We do this by conducting a crosssectional research design and using a structural equation modeling statistical approach. Practical and theoretical implications will be revealed by this study

Explaining the Accounting Disclosure Index of Stock Exchanges by Foreign Exchange Market Activity

In this article, researcher-created accounting disclosure index of 23 stock exchanges for the year 1992 and its relationship with variables including foreign exchange turnover, economic and financial indicators were investigated. The accounting disclosure index of global stock exchanges crafted by Adhikari and Tondkar (1992) was regressed on foreign market turnover which was utilized as a proxy for foreign exchange market activity. The OLS results supported that along with the activity of foreign exchange market; GNI per capita, market capitalization, energy and electric consumption, number of listed companies were significantly related with the accounting disclosure index. The foreign market turnover was found to be positively influencing the accounting disclosure index. The models explained about 73% of the variation in the index with an F-ratio of 26.56 indicating the overall significance of the model

Open Data Discourse: Consumer Acceptance of Personal Cloud: Integrating Trust and Risk with the Technology Acceptance Model

This paper provides the data used to analyze the conceptual replication of Pavlou (2003) by Moqbel and Bartelt (2015) which studied factors that impacted consumer’s behavioral intentions to make online transactions by integrating trust and perceived risk with the technology acceptance model (TAM). We provide a detailed description of the data so it meets the open data standards. In particular, we explain the structure of the data so that other researchers can easily analyze the same dataset to come to the same results and conclusions. Our dataset consists of 240 observations which includes the following constructs: perceived trust, perceived risk, perceived usefulness, perceived ease of use, satisfaction, and perceived familiarity. Control variables include age, sex, educational level, race/ethnicity, employment status, and work experience. Future studies are encouraged to follow the footsteps of this study in providing open data to support the body of knowledge in the IS field

Consumer Acceptance of Personal Cloud: Integrating Trust and Risk with the Technology Acceptance Model

This paper conducts a conceptual replication of Pavlou (2003) which studied factors that impacted consumer’s behavioral intentions to make online transactions by integrating trust and perceived risk with the technology acceptance model (TAM). We test the generalizability of the model by replicating the study a decade later using a different online setting—personal cloud computing. Our results that are based on 240 observations, confirm the original study’s research model except perceived ease of use lost its direct predictive power to trust, perceived risk and perceived usefulness. Trust continues to be an important factor in perceived ease of use and perceived usefulness and should be an area of focus in online marketing strategies. Perceived usefulness continued to have a significant relationship for consumer’s intentions to use, but perceived ease of use did not affect consumer’s intention to use. Thus, more online businesses should focus on the usefulness of their service(s). Future studies are encouraged to methodologically replicate this study in different contexts and after another period in time to examine whether results hold. *This article has been revised to correct an error (September 2016)

Resource Allocation, Level of International Diversification and Firm Performance

This paper investigates the threads between international diversification and firm performance, resource allocation to R&D and capital expenditure. The context of this study is a resource-based view and transaction costs theory. Firms that are going international, benefit from the resources available to them outside their home country as well as from the utilization of their core competencies in other countries. Regression models without interactive terms indicate that resource allocation significantly impacts firm performance. Capital expenditure is positively associated with return on assets, while research and development expenditure undermines the firm’s performance. Analyses suggest that there is no thorough relation between international diversification and returns, regardless of using asset or sales diversification variables. The estimates of diversification variable are negative and insignificant in most models

Are U.S. academics and professionals ready for IFRS? An explanation using technology acceptance model and theory of planned behavior

International Financial Reporting Standards (IFRS) have been adopted by several countries around the world as a common accounting and financial language. However, the U.S. is yet to do so. In this study, we investigate the acceptance of the U.S. academics (accounting and auditing students and professors) as well as practitioners (auditors, accountants, CPAs, and financial analysts) to embrace IFRS as a common accounting and financial reporting language. We discuss the extent to which they are familiar with IFRS as well as their perception about the usefulness and risks in adopting IFRS. We further touch on IFRS education, training, and information technology role. Finally, we introduce a modified model based on the technology acceptance model (TAM) and the theory of planned behavior TPB to examine the extent to which perceived risk, perceived usefulness, and perceived familiarity with IFRS affect the perception of readiness to adopt the new standards. We do this by surveying 84 U.S. academics and practitioners. The results from structural equation modeling (SEM) show that perceived risk, familiarity, and usefulness are significant determinants of the adoption of the new standards. In particular, perceived risk of IFRS had the strongest power in predicting the readiness to adopt the new standards

Testing mediation via indirect effects in PLS-SEM: A social networking site illustration

Mediation analysis, in the context of structural equation modeling via partial least squares (PLSSEM), affords a better understanding of the relationships among independent and dependent variables, when the variables seem to not have a definite connection. In this paper, we demonstrate such an analysis in the context of social networking sites, using WarpPLS, a leading PLS-SEM software tool

Open Materials Discourse: Consumer Acceptance of the Personal Cloud: Integrating Trust and Risk with the Technology Acceptance Model

This paper provides the materials used to collect survey data for the conceptual replication of Pavlou (2003) by Moqbel and Bartelt (2015). This replication paper used trust and perceived risk, in addition to the technology acceptance model (TAM) factors of perceived usefulness and perceived ease of use, to determine how consumer’s behavioral intentions affect online transactions (Moqbel & Bartelt, 2015). Two hundred forty participants took part in the 15-minute survey, with the option of choosing either online or paper format. This paper provides additional materials and details on how the survey was conducted. Step-by-step explanations are provided for the design, procedures, consent form, survey instructions, and the survey questions. We hope that this background paper will allow others a better understanding of our replication research and will also enable others to adapt our methodological techniques into their research