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Purpose -The purpose of this paper is to investigate the cultural differences in internet banking adoption between the USA and Malaysia. It aims to provide marketing recommendations based on specific cultural dimensions to promote internet banking. Design/methodology/approach -With four added variables (attitude towards use, perceived credibility, self-efficacy, and anxiety), the Unified Theory of Acceptance and Use of Technology model was used. A questionnaire was developed based on the research model and distributed to 1,050 internet banking users from two countries. Structural equation modelling (SEM) was applied to 666 valid questionnaires to test the research hypotheses. Findings -Results show that due to cultural differences, global consumers have different internet banking adoption patterns. Consumers in the USA have a more positive attitude towards use. Moreover, perceived credibility plays an important role in influencing internet banking in the USA. On the other hand, performance expectancy has a direct influence on internet banking adoption in Malaysia. Cultural dimensions such as individualism/collectivism, power distance, uncertainty avoidance, monochronic/polychromic, and high context/low context were used to explain these findings. Based on the findings, marketing recommendations that help promote internet banking in both countries were provided. Originality/value -This is the one of the pioneer studies that highlights the importance of cultural differences in promoting internet banking services. It contributes to the literature by developing and testing a comprehensive research model using SEM.

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Standard Business Reporting (SBR) is an Australian government initiative aimed at enhancing business productivity by reducing compliance costs. This initiative commenced in 2010 and is based on an international reporting language, eXtensible Business Reporting Language (XBRL). To date, general awareness or knowledge of the program is limited and the adoption rate by businesses is far below the government's expectations. The objective of this paper is twofold. First, it describes in detail the different components of SBR and provides a clear overview of how the components work together. Second, it examines the issue of SBR adoption in Australia using the diffusion of innovation (DOI) model and the technology, organization, and environment (TOE) framework. Results show that the most relevant factor in the DOI model is relative advantage. Compatibility does not appear to be a problem to businesses but complexity potentially is an issue. Moreover, enhancing trialability and observability can help promote SBR. In the context of the technological perspective in the TOE framework, perceived costs is an obstacle to SBR adoption as insufficient information is available. The quality of SBR reports has hardly been mentioned or discussed but it is an important factor for the long term success of the SBR. The most salient issue in the organizational perspective is the lack of awareness and expertise on SBR and XBRL among business managers and accountants. In the environmental perspective, there is an increasing pressure for SBR adoption but the external support to help businesses appears to be insufficient. The discussions in this paper provide useful information to managers and accountants on how the SBR components work together. The findings also provide specific recommendations to the government agency in charge of SBR to help the further development and adoption of the program.

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E-government can be a useful tool for governments to improve relationships with their citizens. However, citizen trust in government and the Internet technology is necessary for broad adoption of e-government. Using a survey, this study examines the trust level of digital natives in Nepal in their government and the Internet technology in general. The trust level in government comprises both relational trust and institutional trust and the relational trust is subdivided into three aspects: competency, benevolence, and integrity. This study also investigates respondents Internet and social media usage behavior and their likelihood to adopt e-government if social media is used in government-citizen communication. Results show that respondents have a low level of competence and benevolence trust in Nepalese government whereas their level of integrity and institutional trust in government was extremely low. Although respondents generally used the Internet and social media more than four hours a day, most have not used or seldom used egovernment websites. Respondents' positive attitude towards government's presence on social networking websites provides an excellent opportunity for Nepalese government to harness the potential of social media. To supplement the views of digital natives, two business website owners and two government officials in Nepal were also interviewed. Interviewees were positive of the benefits the Nepalese government could gain by being presence on social media, especially in terms of promoting transparency. Some also suggested that Nepalese government needs to consider developing e-government applications in local language.

The growing amount of crime, such as corporate frauds and virus attacks, in the last two decades highlights not only the importance of computer forensics in crime investigations but also the lack of forensic specialists in this area. An urgent need exists for universities to provide courses on computer forensics to ease the shortage of forensic specialists. This paper proposes a sixdimensional knowledge model for computer forensic courses. The six dimensions include categories of crime, computer technology, security, legislation, investigation process, and forensic tools. The paper describes in detail how the model was implemented in a postgraduate introductory computer forensic course. A brief summary of the lessons learned by the author in the course development and delivery is also presented.

With the rising importance of electronic commerce, it is important for researchers and company executives to understand customers' beliefs behind online shopping behaviour. This proposed study extends the technology acceptance model (TAM) to test the influence of experience, self-efficacy, perceived risk, and social influence on customers' acceptance of the business-to-consumer (b2c) e-commerce.