The impact of empowering internal auditors on the quality of electronic internal audits: A case of Jordanian listed services companies

This study emphases on the top management empowerments to internal auditors, namely, general qualification, electronic qualification and independence, affecting quality of electronic internal audits in the Jordanian Listed Service Companies. This paper used 144 usable questionnaires from internal auditors in the Jordanian listed service companies. The gathered data were analysed utilizing ``Statistical Package for Social Sciences (SPSS)''. The results reveal that general qualification, electronic qualification and independence have a significant effect on the quality of electronic internal audits, as supported by the resource-based view. Due to the importance of the service companies’ sector in the context of Jordan, the results are helpful for the internal audit profession and decision makers in offering new legislation for the internal audit profession. Future research may consider other factors that may hinder the quality of electronic internal audits, such as audit task complexity or organizational culture

Integrating teachers’ TPACK levels and students’ learning motivation, technology innovativeness, and optimism in an IoT acceptance model

The growing use of the Internet of Things (IoT) around the world has encouraged researchers to investigate how and why the IoT is implemented in colleges and universities. Previous studies have focused on individual attitudes rather than the integration of attitudes from two different perspectives. Furthermore, other studies have investigated the use of the IoT in non-educational settings, ignoring the effect of the IoT related to the technology acceptance model (TAM) and technological pedagogical content knowledge (TPACK) model. The present work aims to address this research gap by determining the main factors that influence acceptance of the IoT, leading to increased awareness in collaborative learning, where technology forms the core tool in enhancing the use of the IoT. A questionnaire was used to collect data from teachers and students from colleges and universities in Oman and the United Arab Emirates (UAE). The data were analyzed through the structural equation modeling (SEM) method. The findings indicated that there are two levels of positive effects on the intention to use IoT. The first level is technology features, which are represented by technology optimism and technology innovation; these factors are crucial to using the IoT. The second level is learning motivation, which has a close relationship with teachers’ knowledge, and content pedagogy, which has a significant effect on the familiarity with IoT tools and applications. TAM constructs have a positive and direct impact on the intention to use IoT. The practical and managerial implications show that teachers, educators, and students can obtain benefits from these results to help IoT features to suit users’ needs

Measuring institutions’ adoption of artificial intelligence applications in online learning environments: integrating the innovation diffusion theory with technology adoption rate

Artificial intelligence applications (AIA) increase innovative interaction, allowing for a more interactive environment in governmental institutions. Artificial intelligence is user-friendly and embraces an effective number of features among the different services it offers. This study aims to investigate users’ experiences with AIA for governmental purposes in the Gulf area. The conceptual model comprises the adoption properties (namely trialability, observability, compatibility, and complexity), relative advantage, ease of doing business, and technology export. The novelty of the paper lies in its conceptual model that correlates with both personal characteristics and technology-based features. The results show that the variables of diffusion theory have a positive impact on the two variables of ease of doing business and technology export. The practical implications of the current study are significant. We urge the concerned authorities in the governmental sector to understand the significance of each factor and encourage them to make plans, according to the order of significance of the factors. The managerial implications provide insights into the implementation of AIA in governmental systems to enhance the development of the services they offer and to facilitate their use by all users

Determinants influencing the continuous intention to use digital technologies in Higher Education

There is increasing evidence that the lack of access to digital information and technologies is not widely considered in the educational sectors when focusing on the perceived experience, tutor quality and students’ satisfaction. In this paper, we report on an evaluation of a project aiming to bridge the use of digital information in the educational sector by proposing an integrated model that measures teachers’ quality, uncertainty avoidance effects and students’ satisfaction concerning TAM constructs and the perceived experience of digital information in education (DIE). The model and hypotheses were validated using data collected from a survey of 553 students at a college level. The results revealed that users may perceive the importance of DIE based on several external factors that enhance their learning and teaching experiences. The personal characteristics of the user including his/her readiness to use technology are crucial in correlation with the perceived ease of use. In addition, the high quality of the tutor in some cultures may enhance the perceived usefulness of the technology. Other factors such as flow of information, uncertain avoidance and satisfaction may strongly assess the continuous intention to use the technology

Examining the impact of artificial intelligence and social and computer anxiety in e-learning settings: students’ perceptions at the university level

The learning environment usually raises various types of anxiety based on the student’s abilities to use technology and their abilities to overcome the negative feelings of an individual being watched all the time and criticized. Hence, learners still feel anxious while using computers and socializing in an e-learning environment. Learners who are faced with computer and AI tools are confused and frustrated. The uneasiness stems from anxiety or uneasiness, which is highly evident in daily interaction with computers and artificial intelligence tools or devices in e-learning contexts. The uneasiness stems from anxiety or uneasiness, which is highly evident in the daily interaction with computers and artificial intelligence tools or devices in e-learning contexts. To investigate this phenomenon empirically, a questionnaire was distributed among a group of undergraduate students who are studying different majors. This study aims to investigate the role of social anxiety and computer anxiety in an e-learning environment at the university level. Universities in the Gulf area are among those implementing e-learning systems. In spite of this, recent studies have shown that most students at Gulf universities are still resistant to using online systems; hence, it is necessary to determine the type of anxiety that creates such resistance and their relationship with other external variables such as motivation, satisfaction and self-efficacy. Students would be more likely to use e-learning tools and participate more effectively in their courses using the accessible electronic channels when the degree of anxiety is low. In this study, we have proposed a theoretical framework to investigate the role of social anxiety and computer anxiety in e-learning environments in the Gulf region. We examined how different variables such as satisfaction, motivation and self-efficacy can negatively or positively affect these two types of anxiety

Environmental Transformational Leadership and Green Innovation in the Hotel Industry: Two Moderated Mediation Analyses

This research aims to investigate the relationships between transformational environmental leadership (ETL), organizational citizenship behavior for the environment (OCBE), and green innovation (GI). At the same time, green perceived organizational support (GPOS) and promotion focus (PF) roles were examined as moderators. Integrating transformational leadership, ability-motivation-opportunity (AMO), social exchange, expectancy, and regulatory focus theories, a quantitative research-based methodology was adopted with structural equation modelling (SEM), and smart partial least squares (PLS) program to analyze the obtained data from 388 guest-contact employees. The results show that ETL positively affects OCBE; in return, OCBE mediated the association between ETL and GI. The results also approved the positive moderation effects of the GPOS and PF variables on the association between ETL and OCBE. In the context of the hotel industry, we discuss the implications that these results have for both research and practice