Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence

Cokins, Gary; Oncioiu, Ionica; Türkeș, Mirela Cătălina; Topor, Dan Ioan; Căpuṣneanu, Sorinel; Paștiu, Carmen Adina; Solovăstru, Alina Nicoleta

doi:10.3390/su12156127

Cited by 18 publications

(9 citation statements)

References 52 publications

(86 reference statements)

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The second and the third influencing factors were social influence and performance expectancy, respectively. The similar results were also found in the study of Cokins et al (2020).…”

Section: Research Framework and Hypotheses Developmentsupporting

confidence: 90%

See 1 more Smart Citation

Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economy

Afifa

Van²,

Van³

2022

JFRA

View full text Add to dashboard Cite

Purpose The purpose of this study is to use an extended Unified Theory of Acceptance and Use of Technology (UTAUT) model to investigate the intention to use blockchain from the accountant's point of view. The proposed model is expected to provide the necessary incentives for accountants to adopt blockchain. The authors build external constructs based on discussions of blockchain properties for accounting such as accounting information quality, job relevance and trust. In addition, the study also considers computer self-efficacy and compatibility as factors related to practitioners’ blockchain acceptance. Design/methodology/approach By using the developed online-questionnaire, the data is collected from the responses of 317 accountants working in listed enterprises in Vietnam. The main analyzes are performed by Smart partial least squares structural equation modeling technique to present both direct and indirect effects on the intention to use blockchain. Findings Experimental results provide many interesting and valuable things. First, performance and effort expectancy have a positive influence on intention to use blockchain, while social influence has a lower influence. Second, trust has a direct and positive effect on effort and performance expectancy, as well as intention to use blockchain. Quite surprisingly, accounting information quality has a positive effect on performance expectancy, while job relevance has a negative effect. Fourth, computer self-efficacy and compatibility have a positive effect on effort expectancy. It is more interesting that the intention to use blockchain has nothing to do with compatibility. The results of this study also show that performance and effort expectancy play a mediating role in the indirect effects of trust, computer self-efficacy and compatibility on intention to use blockchain. Research limitations/implications The study shows that accountants in Vietnam have a high intention to use blockchain. This implies that the Vietnamese Government and the professional association should design training programs or open training sessions on blockchain. Accountants can clearly understand the importance of blockchain in their work as well as the positive effect of blockchain on performance. They are consulted on how to use blockchain. They also perceive that using blockchain is not too difficult, and the acceptance of this technology will be higher. Additionally, universities should put triple-entry accounting into their teaching, so accounting students can improve their skills and knowledge relevant to blockchain to meet their career needs in the future. Originality/value The study proposes an extended UTAUT model with external constructs built on blockchain's effects on accounting. The model makes more sense in promoting the use of blockchain in accounting.

show abstract

“…The second and the third influencing factors were social influence and performance expectancy, respectively. The similar results were also found in the study of Cokins et al (2020).…”

Section: Research Framework and Hypotheses Developmentsupporting

confidence: 90%

“…The second and the third influencing factors were social influence and performance expectancy, respectively. The similar results were also found in the study of Cokins et al (2020). Ferri et al (2020) explored the intention to use blockchain from the perspective of auditors in accounting firms in Italy.…”

Section: Research Framework and Hypotheses Developmentsupporting

confidence: 78%

Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economy

Afifa

Van²,

Van³

2022

JFRA

View full text Add to dashboard Cite

show abstract

“…This acceleration could lead to a percentage point in annual GDP growth. If this progress were not made, Romania could still reach 12% of GDP with the digital economy, but in this case, the country would be far from what the digital borders of northern Europe mean [52,53]. The advancement of digitalization towards a technology-oriented economy has a role in fueling the necessary growth engine.…”

Section: Iot Technologies In the Sales Process In Europementioning

confidence: 99%

Analysis and Estimation of Economic Influence of IoT and Telecommunication in Regional Media Based on Evolution and Electronic Markets in Romania

Nistor

Zadobrischi

2022

Telecom

View full text Add to dashboard Cite

The interconnection of devices, intended to collect and transmit data via the Internet, is called the Internet of Things (IoT). This technology has the potential to revolutionize both the economic and industrial sectors, especially in terms of data confidentiality and information security. New media, with a merger between those two, have increasingly replaced traditional media, but many researchers characterize them as two distinct but interconnected types of media. From the traditional media, with its technological evolution, the IoT has supported the development of the media through the emergence of applications, websites, and social networks designed to spread information worldwide. This research focuses on how the IoT has the ability to influence economic growth by trying to determine the impact of the IoT through theories and the evolution of economic growth. Thus, the concept of the IoT is interdependent on information and communications technology and, from an economic point of view, is correlated with productivity. In addition, the processes that have an impact on the media are those of an economic nature, all of which are interconnected with progress, innovation, and the promotion of goods and services. At the same time, this paper aims to determine the correlation between IoT and the economy, with a focus on the media, which has the main result of the development of new businesses. Thus, a bibliometric analysis of the scientific papers on the Web of Science platform regarding the IoT field was performed, in order to identify the current state of knowledge in this field. The results of this analysis highlighted that both the IoT and the economy are shaped by innovation, opportunities, and development.

show abstract

“…The effect of social influence on the behavioral intention to use a new or adapted technology is well known. For example, previous studies have already shown that social influence has an impact on the behavioral intention to use mobile-based assessments [ 37 ], Instagram messaging [ 38 ], web-based banking [ 39 ], eHealth services [ 40 ], social media [ 41 ], e-government [ 42 ], e-learning [ 43 ], and accounting platforms [ 44 ]. Although this review is not exhaustive and includes only a fraction of the studies that have investigated the relationship between social influence and the behavioral use intention, to the best of our knowledge, the relationship between social influence and behavioral intention to use PRWs has not been investigated so far.…”

Section: Introductionmentioning

confidence: 99%

The Impact of Social Influence on the Intention to Use Physician Rating Websites: Moderated Mediation Analysis Using a Mixed Methods Approach

Guetz¹,

Bidmon²

2022

J Med Internet Res

View full text Add to dashboard Cite

Background Physician rating websites (PRWs) have become increasingly important in the cross-section between health and digitalization. Social influence plays a crucial role in human behavior in many domains of life, as can be demonstrated by the increase in high-profile influential individuals such as social media influencers (SMIs). Particularly in the health-specific environment, the opinion of family and friends has a significant influence on health-related decisions. However, so far, there has been little discussion about the role of social influence as an antecedent of behavioral intention to use PRWs. Objective On the basis of theories of social psychology and technology acceptance and theories from the economic perspective, this study aimed to evaluate the impact of social influence on the behavioral intention to use PRWs. Methods We conducted 2 studies by applying a mixed methods approach including a total of 712 participants from the Austrian population. The impact of social influence on the behavioral intention to use PRWs was investigated through linear regression and mediation and moderated mediation analysis using the PROCESS macro 4.0 in SPSS 27 (IBM Corp). Results The 2 studies show similar results. In study 1, an experiment, no direct effect of social influence on the behavioral intention to use PRWs could be detected. However, an indirect effect of social influence on the behavioral intention to use PRWs via credibility (b=0.572; P=.005) and performance expectancy (b=0.340; P<.001) could be confirmed. The results of study 2, a cross-sectional study, demonstrate that social influence seems to have a direct impact on the behavioral intention to use PRWs (b=0.410; P<.001). However, when calculating the proposed mediation model, it becomes clear that this impact may partly be explained through the 2 mediator variables—credibility (b=0.208; P<.001) and performance expectancy (b=0.312; P<.001). In contrast to the observed direct and indirect effect, neither demographic nor psychographic variables have a significant moderating impact on the influencing chain in study 2. Conclusions This study provides an indication that social influence has at least an indirect impact on the behavioral intention to use PRWs. It was observed that this impact is exerted through credibility and performance expectancy. According to the findings of both studies, social influence has the potential to boost the use of PRWs. As a result, these web-based networks might be a promising future interface between health care and digitalization, allowing health care practitioners to gain a beneficial external impact while also learning from feedback. Social influence nowadays is not just limited to friends and family but can also be exerted by SMIs in the domain of PRW use. Thus, from a marketing perspective, PRW providers could think of collaborating with SMIs, and our results could contribute to stimulating discussion in this vein.

show abstract

Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence

Cited by 18 publications

References 52 publications

Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economy

Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economy

Analysis and Estimation of Economic Influence of IoT and Telecommunication in Regional Media Based on Evolution and Electronic Markets in Romania

The Impact of Social Influence on the Intention to Use Physician Rating Websites: Moderated Mediation Analysis Using a Mixed Methods Approach

Contact Info

Product

Resources

About