National Culture\u27s Impact on B2B Technology Adoption in Thailand

Although Information Technology (IT) transfer from western countries to developing countries in Asia has been studied extensively in IS research, there has been little research investigating the fit between culture and B2B technology adoption. This study began to explore the fit between Thai’s culture and B2B technology and its implications on the utilization of the technology. The evidence via survey questionnaire with quantitative analysis on the impact of Thai’s culture for companies adopting B2B technology was provided. This study found that Thai culture does shape the appropriateness of B2B technology adoption and it seems to misfit for the way in which Thai businesses are operated. The cultural dimensions identified in this research are personal relationships, long term relationships, interorgnaisaitonal trust, ability to communicate in English language and materialism

Reshaping e-commerce in Thailand: An exploratory study of Internet technology for inter-firm communication adoption in the Thai tourism industry from a cultural fit perspective

The Thai government has emphasised in building technical infrastructure to mimic e-commerce models from western countries. However, evidences shows that Thailand has not yet succeeded in the e-commerce adoption. This study addresses the cultural barriers of Internet technology for inter-firm communication1 adoption in the Thai tourism industry. The results outline various issues emerging from the affect of the Thai’s national culture in business to business communication that impact the B2B e-marketplace2 and e-mail adoption. These are: personal relationship, long term relationship orientation, inter-organisational trust, ability to communicate in English language; and materialism. The data were collected by in-depth interviews with the government and practitioners in the Thai tourism industry

Introducing Cultural Fit Factors to Investigate the Appropriateness of B2B Technology Adoption to Thailand

This study develops an integrative model and conceptually-based scales for evaluating the extent to which national culture impact the B2B technology adoption in Thailand. It is the first paper that introduces a method to measure the fit between Thai culture and B2B technology adoption1, which the researcher refers to ‘cultural fit’. The discussion on the current research gap in national cultural theories in relation to IT adoption research, theories of fit and current research on Thai’s culture were presented. Based on this literature as well as qualitative data collection, pre-test and pilot test surveys, questionnaire items were developed and analyzed. The resulting dimensionality of cultural fit, used for investigating the appropriateness of B2B technology adoption in Thailand, includes personal relationship, long term relationship, interorganisational trust, ability to communicate in English language and materialism

I Don\u27t Like IT: Exploring Challenges in Accounting Information Systems Education

Demand for Accounting Information Systems (AIS) knowledge has increased exponentially over the past two decades. Yet, learning AIS has proven to be a major challenge for accounting students as it does not usually follow the ‘traditional’ style of accounting education and the AIS curriculum is often ill structured. This paper presents major challenges that accounting students face in their AIS studies, along with potential pedagogical solutions aimed at alleviating such challenges. A survey instrument was developed and pilot tested and data were gathered from 618 predominantly accounting students (95%) enrolled in AIS subjects. The collected data were analyzed using Structural Equation Modeling in association with Partial Least Squares technique. The results shows that unit structure, prerequisite knowledge in IS, critical thinking assessment, teaching style and available assistance to students have significant influence on students’ learning experience in AIS courses

AIS in Australia: UTAUT application & cultural implication

Although the diffusion of information technologies has been widely considered in the Australian context, very few studies seem to have focus on the adoption and diffusion of information systems among individual accountants. This research investigates factors affecting the use of Accounting Information Systems (AIS) by Australian accounting practitioners. The Unified Theory of Acceptance and Use of Technology model by Venkatesh et al. (2003) is adopted to investigate this issue. The model is extended by integrating the national culture theory by Hall (1973), with an emphasis on culture and communication. Data were collected from 190 accountants in Australia. The data collected were analysed using Structural Equation Modeling in association with the Partial Least Squares technique. The results show that performance expectancy, effort expectancy, facilitating condition and low context communication characterising the Australian culture positively influence behavioral intention and utilisation of AIS

Exploring perception of IT skills among Australian accountants: An alignment between importance and knowledge

This paper investigates the alignment between the perceptions of information technology (IT) importance and knowledge levels among accountants in Australia. Data were collected from a survey of 165 accountants. The results indicate that accountants have a high IT knowledge in email and communication software, and electronic spreadsheets, while knowledge in systems development and programming tools is low. Overall, the IT knowledge levels among Australian accountants are lower than the perception towards the importance of these technologies. The greatest alignment between importance and knowledge is in accounting software. On the other hand, the biggest gap is in security management skills. Accountants perceive that IT security is very important to their roles; however, they view themselves as lacking knowledge in this area. The results of this study can be used as a guideline to further develop training programs to improve the relevant IT skills among accountants

An exploratory study of the socio-cultural impact on the adoption of e-commerce for firms in the tourism industry of Thailand

In this paper we develop an Enterprise Systems Implementation Methodology in Action framework. The framework is grounded in contemporary views on methodology in action (theoretical grounding) and enhanced by an empirical study (empirical grounding). The notion of Implementation Methodology in Action, as articulated in this paper, integrates two complementary views that conceptualise a methodology in terms of 1) a technology focusing on a formalised aspect, i.e. content as prescribed by designers, and 2) a structural view focusing on situational aspects including implementers, implementation context, Enterprise Systems Software and other individuals participating in the implementation project. The purpose of the framework is to integrate existing methodology views in order to contribute to a better understanding of Enterprise Systems implementation methodology. The integrated methodology concept is understood in terms of formalised and situational elements. These elements exert a significant influence on the characteristics and effectiveness of methodology use and implementers’ actions, which may explain differences in the outcomes of the Enterprise Systems implementation process. The results from this research also helps participants in Enterprise Systems projects to become aware of the elements which may influence the actions of the users working with implementation methodologies as well as the reasons for these actions in the Enterprise Systems implementation

BIG DATA ANALYTICS CAPABILITIES FOR IFRS 9 SUCCESS

In the aftermath of the global financial crisis, financial reporting standards have proven inadequate in providing sound governance. With financial data being heavily dependent on information systems, a new standard, IFRS 9, is being adopted. IFRS 9 could leverage recent advancements in big data ana-lytics capabilities to improve financial compliance and assurance. While such potential is widely acknowledged, big data analytics capabilities have not yet been adequately identified and validated in the context of financial reporting compliance. In addressing such discrepancy, this study attempts to explore the relationship between a firm’s capability to conduct big data analytics and their perception of IT applications leveraged for compliance with the standard. This study identifies four constituent capabilities and provides empirical validation for their interrelation with a holistic big data analytics construct. It addresses the link between capabilities and perceived IFRS 9 benefits by a range of insti-tutional stakeholders. The findings suggest that analytics governance, analytics personnel capabilities, and Big Data characteristics have a significant influence on big data analytics capabilities. The latter was found to have a significant relationship with perceived benefits of IFRS 9. These findings hold im-portant implications to theory and practice given the impending mass adoption of IFRS 9