Factors that influence employees' acceptance of e-accounting: evidences from Jordanian SMEs

Shbail, Mohannad Obeid Al; Jaradat, Zaid; Jbarah, Mohammad; Shbeil, Seif Obeid Al

doi:10.1504/ijbir.2022.122968

Cited by 15 publications

(12 citation statements)

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“…PLS-SEM is particularly advantageous when working with small sample sizes, as it provides high statistical power. Furthermore, the software allows for the evaluation of both the measurement and structural models, which are the two key stages in PLS-SEM analysis (Shbail et al , 2022). It is important to note, as highlighted by Sarstedt et al (2020), that SEM is the recommended approach when estimating models involving latent variables.…”

Section: Data Analysis and Resultsmentioning

confidence: 99%

Investigating the multifaceted dynamics of cybersecurity practices and their impact on the quality of e-government services: evidence from the KSA

Al-Hawamleh

2024

DPRG

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Purpose The Kingdom of Saudi Arabia (KSA) is embracing digital transformation and e-government services, aiming to improve efficiency, accessibility and citizen-centricity. Nonetheless, the country faces challenges such as evolving cyber threats. The purpose of this study is to investigate the factors influencing cybersecurity practices to ensure the reliability and security of e-government services. Design/methodology/approach This paper investigates the multifaceted dynamics of cybersecurity practices and their impact on the quality and effectiveness of e-government services. Five key factors explored include organizational culture, technology infrastructure, adherence to standards and regulations, employee training and awareness and financial investment in cybersecurity. This study used a quantitative method to gather data from 320 participants. The researcher collected 285 completed questionnaires, excluding unusable or incomplete responses, and analyzed the final data set using partial least squares structural equation modeling. Findings The findings show that financial investment in cybersecurity, employee training and awareness and adherence to cybersecurity regulations significantly influence the adoption of robust cybersecurity practices. However, the relationship between organizational culture and cybersecurity practices is less straightforward. The research establishes a strong positive correlation between cybersecurity practices and e-government service quality, highlighting the role of security in fostering public trust and user satisfaction and meeting the evolving needs of citizens and businesses. Originality/value This research contributes valuable empirical evidence to the fields of e-government and cybersecurity, offering insights that can inform evidence-based policy decisions and resource allocation. By understanding the nuanced dynamics at play, Saudi Arabia is better poised to fortify its digital governance infrastructure and provide secure, high-quality e-government services to its constituents.

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Section: Data Analysis and Resultsmentioning

confidence: 99%

Investigating the multifaceted dynamics of cybersecurity practices and their impact on the quality of e-government services: evidence from the KSA

Al-Hawamleh

2024

DPRG

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“…To evaluate the measurement model in the study, the researchers assessed its convergent validity, discriminant validity and construct reliability. Convergent validity was evaluated by analyzing factor loading and average variance extracted (AVE), following the recommendations of Al Shbail et al (2022) and Hair et al (2021). For each construct indicator, a factor loading of at least 0.7 was deemed acceptable, while the AVE score was required to be no less than 0.5, as shown in Figure 2.…”

Section: Resultsmentioning

confidence: 99%

Does the adoption of blockchain technology add intangible benefits to the industrial sector? Evidence from Jordan

Jaradat

AL-Hawamleh

Shbail

et al. 2023

JFRA

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Purpose This study aims to examine the feasibility of adopting blockchain technology in Jordan’s industrial sector and its intangible benefits. It also analyzes the influence of factors like technological, process, cultural and leadership readiness on the willingness of enterprises to adopt blockchain. Design/methodology/approach To gain insights into the potential adoption of blockchain technology and its intangible benefits for enterprises in the Jordanian industrial sector, this study gathered perspectives from a broad range of professionals, including financial managers, internal control staff, accounting departments, IT department managers and IS-related personnel. This was achieved through the administration of a comprehensive questionnaire designed to capture their opinions. Findings This study highlights the importance of technological and leadership readiness in adopting blockchain. It also shows that blockchain adoption can yield significant intangible benefits for enterprises. However, the study did not find a significant relationship between process readiness, cultural readiness and the intention to adopt blockchain. Practical implications The study’s outcomes underscore the importance of prioritizing technological and leadership readiness for enterprises and policymakers intending to adopt blockchain technology. By doing so, they can increase their willingness to adopt this technology and leverage its benefits. Originality/value This pioneering study investigates the adoption of blockchain technology and its intangible benefits for Jordanian businesses. It also examines the influence of factors like technological, process, cultural and leadership readiness on the decision to adopt blockchain in the industrial sector.

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“…This test shows that the square root of the AVE of a construct must be bigger than the connections it has with any other construct (the numbers on the diagonal represent the square root of the shared variance between the construct and its measures) (Fornell and Larcker, 1981). A construct’s variance must exceed the variance that it shares with other indicators in the model (measured by the squared correlation between the two constructs), as shown by the AVE of that construct (Al Shbail et al , 2022a, 2022b, 2022c). Table 2 demonstrates that it satisfies this condition.…”

Section: Resultsmentioning

confidence: 99%

“…By analyzing the heterotrait–monotrait (HTMT) ratio, we have introduced another discriminant validity test to reinforce this part. The average of the heterotrait–heteromethod correlations is represented by this indicator in comparison to the average of the monotrait–heteromethod correlations (Al Shbail et al , 2022a, 2022b, 2022c; Henseler et al , 2017). Each correlation’s value is less than 0.85 (see Table 3).…”

Section: Resultsmentioning

confidence: 99%

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Factors affecting accounting students’ misuse of chatgpt: an application of the fraud triangle theory

Alshurafat,

Al Shbail,

Hamdan

et al. 2023

JFRA

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Purpose This study aims to explore the factors that contribute to student academic dishonesty through an examination of the misuse of AI language models. Using the fraud triangle theory, which posits that opportunity, rationalization and pressure are key factors for fraudulent behavior, this study investigates how these elements interact and contribute to academic dishonesty among students. Design/methodology/approach In this study, data on how accounting students used ChatGPT to cheat was acquired from 279 accounting students in Jordanian public universities over the course of two months, from January 2023 to March 2023, through previously tested and validated questionnaires. The main tool for gathering data was a questionnaire distributed online using Microsoft Forms. Findings The results show that all of the fraud triangle factors are significant determinants of student academic dishonesty and student misuse of ChatGPT. The findings of this research can be used to guide the development of technology-based preventative measures. Originality/value This study provides valuable insights into the motivations and factors that drive students to engage in academic dishonesty and sheds light on the broader issue of technology-assisted academic dishonesty and its impact on the educational system. This study’s contribution is significant, as it sheds light on a pressing issue in education and provides valuable information for educators and policymakers to address the problem and improve academic standards.

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Factors that influence employees' acceptance of e-accounting: evidences from Jordanian SMEs

Cited by 15 publications

References 0 publications

Investigating the multifaceted dynamics of cybersecurity practices and their impact on the quality of e-government services: evidence from the KSA

Investigating the multifaceted dynamics of cybersecurity practices and their impact on the quality of e-government services: evidence from the KSA

Does the adoption of blockchain technology add intangible benefits to the industrial sector? Evidence from Jordan

Factors affecting accounting students’ misuse of chatgpt: an application of the fraud triangle theory

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