The impact of Technological acceptance model (TAM) outcome on implementing ac...AI Publications
Accounting software installation in Iraq's Kurdistan area will be examined in this study's primary objective. Quantitative methods were used by the researchers to determine the readiness factors for installing accounting software, including (technology readiness, human resource readiness, customer readiness, content readiness, educational readiness, leadership readiness, and cultural readiness). Erbil currently has seven small and medium-sized businesses (SME). SME's 120 administrative staff members were given the survey at random. A total of 104 people from various small and medium-sized businesses in Iraq's Kurdistan area participated in this study. Technology readiness was found to be most important, while human resource readiness came in last in Erbil SME's preparation for implementation of accounting software. There is a problem with this study because the survey questions may not be representative of the entire community of instructors and administrators at SME.
SMART LOGISTICS AND ARTIFICIAL INTELLIGENCE PRACTICES IN INDUSTRY 4.0 ERAijmvsc
The purpose of this paper is to analyze the factors that affect success of logistics companies adopting AI by
studying the application of AI in the logistics industry. Although the application of technology and artificial
intelligence has been widely studied, the factors affecting the adoption of Artificial Intelligence (AI) are
still unknown in the existing literature. Therefore, the main research in this paper is to explore the
influence of success factors on AI by integrating technology, organization and environment (TOE)
framework. The framework is judged by case analysis of logistics companies. This study provides some
suggestions on successful adoption of AI technology fortheir logistics operations.
SMART LOGISTICS AND ARTIFICIAL INTELLIGENCE PRACTICES IN INDUSTRY 4.0 ERAijmvsc
The purpose of this paper is to analyze the factors that affect success of logistics companies adopting AI by studying the application of AI in the logistics industry. Although the application of technology and artificial intelligence has been widely studied, the factors affecting the adoption of Artificial Intelligence (AI) are still unknown in the existing literature. Therefore, the main research in this paper is to explore the influence of success factors on AI by integrating technology, organization and environment (TOE) framework. The framework is judged by case analysis of logistics companies. This study provides some suggestions on successful adoption of AI technology fortheir logistics operations.
Cost readiness: Analysis of pre-implementation mobile bankingAI Publications
An examination and analysis of the cost readiness element in relation to mobile banking deployment in Kurdistan is the major objective of this research. The research is presented here as an abstract. The study will investigate the aspects of cost preparedness and cost efficiency that have an impact on the effective adoption of a mobile banking system, and it will provide prospective and long-term solutions that would go a long way toward overcoming cost barriers in the future. In order to ascertain whether or not pre-implementation mobile banking will be financially viable, the researchers turned to a quantitative study approach. There were a total of 516 individuals from different private banks in Kurdistan that took part in this survey. The findings indicated that cost readiness possesses a significant predictive value for mobile banking and will have a direct and positive link with it in the future. One of the drawbacks of the study is that the survey questions may not necessarily generalize to the larger community of teachers and administrative workers at private banks. This is one of the limitations of the survey questions.
Obstacles and implementation of accounting software system in Small Medium En...IJSB
Small and medium enterprises (SMEs) have long been considered as the principle driving force of Bangladesh’s economy. Along with stimulating private ownership and entrepreneurial skills, SMEs are flexible and can adapt quickly to changing market demand and supply. The aim of this study was to show that how the factors of barrier affected practicing of accounting software system in SMEs of Bangladesh. However, to get an exclusive finding, total 300 firms were randomly selected as a respondent and surveyed to get the specific answers of the specific questionnaire. Finally, the result of this study suggested the proper application and use of accounting software system ensured strong responsibility and accountability of the business enterprise and it also assisted the owner and policy makers of the firm’s to better understanding about their performance and improvement. With employing accounting software technology, small and medium business enterprises can reduce its operating cost and increase its profitability and competitive advantages.
A knowledge management-based conceptual model to improve the level of utiliza...IJAEMSJORNAL
The current commercial context for the Small and medium-sized enterprises (SMEs) is an ever-changing environment that is strongly influenced by the information and communication technologies (ICTs). This has led enterprises to implement these technologies as supportive tools for their business processes. Nevertheless, a vast number of SMEs have not obtained favorable results in implementing ICTs, since the lack of knowledge about the potential and application of these technologies has made this technological implementation activity prevail as an action oriented to the simple acquisition of equipment and informatic systems with a short-term vision without considering a business strategy. The aim of this paper is to perform a literature review that shows evidence of the low utilization of ICTs in SMEs, particularly in the Mexican environment, which leads to proposing a different approach where enterprises consider Knowledge Management (KM) in the implementation of the informatic technology, leading to a conceptual model to ensure human, organizational and relational capital provide the proper capabilities to complement a strategy that implies carrying out a correct acquisition and application of knowledge that contributes to improving the utilization of ICTs in the business processes.
Innovation: Knowledge Management in the Innovating IndustriesAI Publications
Companies rely on human effort or human intelligent as the main factor to develop and innovate their product or services under their commandments by providing them different means from security equipment and technology. This research aimed to exhibit the role and effectiveness of knowledge in the performance of knowledge management in innovating industries, and the prescriptive views through the revolution of renew and develop industry. The primary purpose for applied this research is discover the importance's of knowledge management in improving and the innovating in the industry to increase the productivity, services and advancement of knowledge management .Also, the research aimed to find out the managers opinion in many companies in such type of administrations, by interviewing some of them in many companies, overview the activities that undertaken by respondents towards developing Knowledge Management program, it was evident that organizations had failed to comprehend the cultural implications of KM. As results of respondent's analysis, the most respondents do not have a fully integrated KM program, so the indicator proven that, In Kurdistan, most organizations have insufficiency of knowledge management, shortage of experience, and suffering from many problems, which appeared in formal measuring constructs for the measurement of the benefits of knowledge assets to organizational performance. As well as the research aimed to analyze the importance of knowledge management in building the process of knowledge system in firms, and the satisfaction of customers need to increase the productivity of organizational though the commitment of innovative. Therefore, Companies that dedicate time and resources to protecting their intellectual property assets can increase their competitive edge. Reversing the poor organization of knowledge resources is a more important cause of the perceived lack of easy access than any failure in communications or lack of staff IT skills or incentives.
The impact of Technological acceptance model (TAM) outcome on implementing ac...AI Publications
Accounting software installation in Iraq's Kurdistan area will be examined in this study's primary objective. Quantitative methods were used by the researchers to determine the readiness factors for installing accounting software, including (technology readiness, human resource readiness, customer readiness, content readiness, educational readiness, leadership readiness, and cultural readiness). Erbil currently has seven small and medium-sized businesses (SME). SME's 120 administrative staff members were given the survey at random. A total of 104 people from various small and medium-sized businesses in Iraq's Kurdistan area participated in this study. Technology readiness was found to be most important, while human resource readiness came in last in Erbil SME's preparation for implementation of accounting software. There is a problem with this study because the survey questions may not be representative of the entire community of instructors and administrators at SME.
SMART LOGISTICS AND ARTIFICIAL INTELLIGENCE PRACTICES IN INDUSTRY 4.0 ERAijmvsc
The purpose of this paper is to analyze the factors that affect success of logistics companies adopting AI by
studying the application of AI in the logistics industry. Although the application of technology and artificial
intelligence has been widely studied, the factors affecting the adoption of Artificial Intelligence (AI) are
still unknown in the existing literature. Therefore, the main research in this paper is to explore the
influence of success factors on AI by integrating technology, organization and environment (TOE)
framework. The framework is judged by case analysis of logistics companies. This study provides some
suggestions on successful adoption of AI technology fortheir logistics operations.
SMART LOGISTICS AND ARTIFICIAL INTELLIGENCE PRACTICES IN INDUSTRY 4.0 ERAijmvsc
The purpose of this paper is to analyze the factors that affect success of logistics companies adopting AI by studying the application of AI in the logistics industry. Although the application of technology and artificial intelligence has been widely studied, the factors affecting the adoption of Artificial Intelligence (AI) are still unknown in the existing literature. Therefore, the main research in this paper is to explore the influence of success factors on AI by integrating technology, organization and environment (TOE) framework. The framework is judged by case analysis of logistics companies. This study provides some suggestions on successful adoption of AI technology fortheir logistics operations.
Cost readiness: Analysis of pre-implementation mobile bankingAI Publications
An examination and analysis of the cost readiness element in relation to mobile banking deployment in Kurdistan is the major objective of this research. The research is presented here as an abstract. The study will investigate the aspects of cost preparedness and cost efficiency that have an impact on the effective adoption of a mobile banking system, and it will provide prospective and long-term solutions that would go a long way toward overcoming cost barriers in the future. In order to ascertain whether or not pre-implementation mobile banking will be financially viable, the researchers turned to a quantitative study approach. There were a total of 516 individuals from different private banks in Kurdistan that took part in this survey. The findings indicated that cost readiness possesses a significant predictive value for mobile banking and will have a direct and positive link with it in the future. One of the drawbacks of the study is that the survey questions may not necessarily generalize to the larger community of teachers and administrative workers at private banks. This is one of the limitations of the survey questions.
Obstacles and implementation of accounting software system in Small Medium En...IJSB
Small and medium enterprises (SMEs) have long been considered as the principle driving force of Bangladesh’s economy. Along with stimulating private ownership and entrepreneurial skills, SMEs are flexible and can adapt quickly to changing market demand and supply. The aim of this study was to show that how the factors of barrier affected practicing of accounting software system in SMEs of Bangladesh. However, to get an exclusive finding, total 300 firms were randomly selected as a respondent and surveyed to get the specific answers of the specific questionnaire. Finally, the result of this study suggested the proper application and use of accounting software system ensured strong responsibility and accountability of the business enterprise and it also assisted the owner and policy makers of the firm’s to better understanding about their performance and improvement. With employing accounting software technology, small and medium business enterprises can reduce its operating cost and increase its profitability and competitive advantages.
A knowledge management-based conceptual model to improve the level of utiliza...IJAEMSJORNAL
The current commercial context for the Small and medium-sized enterprises (SMEs) is an ever-changing environment that is strongly influenced by the information and communication technologies (ICTs). This has led enterprises to implement these technologies as supportive tools for their business processes. Nevertheless, a vast number of SMEs have not obtained favorable results in implementing ICTs, since the lack of knowledge about the potential and application of these technologies has made this technological implementation activity prevail as an action oriented to the simple acquisition of equipment and informatic systems with a short-term vision without considering a business strategy. The aim of this paper is to perform a literature review that shows evidence of the low utilization of ICTs in SMEs, particularly in the Mexican environment, which leads to proposing a different approach where enterprises consider Knowledge Management (KM) in the implementation of the informatic technology, leading to a conceptual model to ensure human, organizational and relational capital provide the proper capabilities to complement a strategy that implies carrying out a correct acquisition and application of knowledge that contributes to improving the utilization of ICTs in the business processes.
Innovation: Knowledge Management in the Innovating IndustriesAI Publications
Companies rely on human effort or human intelligent as the main factor to develop and innovate their product or services under their commandments by providing them different means from security equipment and technology. This research aimed to exhibit the role and effectiveness of knowledge in the performance of knowledge management in innovating industries, and the prescriptive views through the revolution of renew and develop industry. The primary purpose for applied this research is discover the importance's of knowledge management in improving and the innovating in the industry to increase the productivity, services and advancement of knowledge management .Also, the research aimed to find out the managers opinion in many companies in such type of administrations, by interviewing some of them in many companies, overview the activities that undertaken by respondents towards developing Knowledge Management program, it was evident that organizations had failed to comprehend the cultural implications of KM. As results of respondent's analysis, the most respondents do not have a fully integrated KM program, so the indicator proven that, In Kurdistan, most organizations have insufficiency of knowledge management, shortage of experience, and suffering from many problems, which appeared in formal measuring constructs for the measurement of the benefits of knowledge assets to organizational performance. As well as the research aimed to analyze the importance of knowledge management in building the process of knowledge system in firms, and the satisfaction of customers need to increase the productivity of organizational though the commitment of innovative. Therefore, Companies that dedicate time and resources to protecting their intellectual property assets can increase their competitive edge. Reversing the poor organization of knowledge resources is a more important cause of the perceived lack of easy access than any failure in communications or lack of staff IT skills or incentives.
THE USE OF ARTIFICIAL INTELLIGENCE IN HUMAN RESOURCES DEVELOPMENTEEIJ journal
Artificial intelligence has been an eye-popping word that is impacting every industry in the world. With the
rise of such advanced technology, there will be always a question regarding its impact on our social life,
environment and economy thus impacting all efforts exerted towards continuous development. From the
definition, the welfare of human beings is the core of continuous development. Continuous development is
useful only when ordinary people’s lives are improved whether in health, education, employment,
environment, equality or justice. Securing decent jobs is a key enabler to promote the components of
continuous development, economic growth, social welfare and environmental sustainability. The human
resources are the precious resource for all nations. The high unemployment and underemployment rates
especially in youth is a great threat affecting the continuous economic development of many countries and
is influenced by investment in education, and quality of living.
THE USE OF ARTIFICIAL INTELLIGENCE IN HUMAN RESOURCES DEVELOPMENTEEIJ journal
Artificial intelligence has been an eye-popping word that is impacting every industry in the world. With the rise of such advanced technology, there will be always a question regarding its impact on our social life, environment and economy thus impacting all efforts exerted towards continuous development. From the definition, the welfare of human beings is the core of continuous development. Continuous development is useful only when ordinary people’s lives are improved whether in health, education, employment, environment, equality or justice. Securing decent jobs is a key enabler to promote the components of continuous development, economic growth, social welfare and environmental sustainability. The human resources are the precious resource for all nations. The high unemployment and underemployment rates especially in youth is a great threat affecting the continuous economic development of many countries and is influenced by investment in education, and quality of living.
Intellectual capital: A modern model to measure the value creation in a businessAI Publications
Using a sample of 92 patients, this study looked into the impact of intellectual capital on the efficiency of private hospitals. The researchers used a quantitative approach to assess the effect of Intellectual capital (Human capital, Structural capital, and Relational capital) on long-term competitive advantage in private hospitals in Iraq's Kurdistan region. The research sample was selected using a random sampling method and conducted in various locations across Iraq's Kurdistan province. A total of 110 questionnaires were distributed, but only 92 people correctly completed them. The findings revealed that the most effective relationship with firm success was between human capital as an element of Intellectual capital, while the least effective relationship was between ownership as an element of Intellectual capital. Furthermore, our findings indicate that finance managers should use debts as a last resort in terms of intellectual capital. Finally, our research can be improved by using more controlled variables, a greater sample size, and data from a longer time span in the regression models. Other methods and steps can be used as well.
A Mediated Model of Employee commitment: The Impact of Knowledge Management P...IJAEMSJORNAL
In this modern and competitive day, firms rely on innovative ideas to sustain and succeed. For today's management, it is critical to look for ways and means to knowledge management, and this study greatly emphasizes this aspect. This study investigates and investigates the impact of a knowledge management on organizational outcome as well as the role of employee commitment as a mediator. Essentially, it provides a framework via which a high-commitment work environment supports innovative work behavior in Kurdistan region of Iraq SMEs. Using the findings of this study, SMEs firms, particularly mobile network operators, can alter and innovate their services in order to thrive in a competitive market. All proven correlations are conceptually explained, practically tested, and supported by a survey of the literature. The findings revealed that all three variables in the study have a favorable association. All three hypotheses are accepted, and the association between knowledge management and organizational outcome is mediated by employee commitment.
Machine learning applications used in accounting and auditsvivatechijri
AI is a territory of software engineering that gains from a lot of information, recognizes examples, and makes expectations about future occasions. In the accounting and auditing professions, Machine Learning has been progressively utilized over the most recent couple of years. Thusly, this investigation means to Survey the current Machine Learning applications in accounting and auditing with a focus on Big Four Organizations. In this study, the AI devices and stages created by Big Four organizations are analyzed by directing a content investigation. It has been distinguished that Big Four organizations built up a few Machine learning devices that are utilized for predictable audits coordination and the management, completely automated audits. Accounting processes such as accounts receivable and accounts payable management, preparation of expense reports, and risk assessment can easily be automated by AI. For instance, machine learning algorithms can match an invoice received, decide the right business ledger for acknowledgment, and place it in a payment pool where a human specialist can inspect and submit the payment request to the payment queue.
Driving Sustainable Competitive Advantage Through an Innovative Aggregator Bu...AJHSSR Journal
ABSTRACT : The aim of the research is to analyze the influence of the aggregation business model on
Sustainable Competitive Advantage (SCA). Through a survey of 216 MSMEs in the creative economy sector
selected randomly using an ex post facto causal research approach, an overview of the aggregator business
model and its impact on financial resources and SCA was obtained. The aggregator business model plays a role
in facilitating increased access to financial resources to meet both available and required working capital for
realizing SCA in Malang's Lokanima area. The strength of ABM lies in understanding the resources needed for
SCA and the effectiveness of mobilizing services while considering the most cost-effective options, including
providing various alternatives in their provision. Financial resources are an important factor supporting the
achievement of SCA. Access to financial resources is key to facilitating business growth and sustainability.
Theoretical implications: The concept of the aggregator business model emphasizes the efficient and effective
collection, aggregation, and distribution of resources in connecting service providers with consumers in an
economical and efficient manner. Practical implications: ABM can enhance the performance of financial
resource provision by optimizing relationships with MSMEs and financial institutions, leading to business
growth and sustainability for MSMEs.
KEYWORDS -Aggregator Business, Creative Economy, Financial Resources, Sustainable Competitive
Advantage
Implementation of a decision support process for evaluating the correlation ...IJECEIAES
The main objective of this paper is to study the correlation between investment in information technologies and especially information systems and information system success based on data collection and a multi-criteria decision-making approach using technique for order preference by similarity to ideal solution (TOPSIS) and analytical hierarchy process (AHP) methods. The criteria of the hierarchical model for evaluating the information system success are chosen from Delone and McLean information systems (IS) success model. The proposed approach has been implemented in 3 sectors recognized by their variation in the use of information systems: the financial sector, the service companies sector, and the construction industry sector. Therefore, the results of this implementation show that massive investment in information systems does not always guarantee good information system success, and information system success is not always the result of massive investment in the information system.
BUSINESS OWNERS’ PERCEPTION OF THE INFORMATION TECHNOLOGY PROCESS ADOPTION IN...IAEME Publication
Practitioners are convinced that information technology adoption can make
manufacturing companies grow and are competitive in the global era; however, there
are still many entrepreneurs who do not have the intention of adopting information
technology. This study investigates manufacturing business owners’ perception that
makes them reluctant to adopting information technology. These days, there is a
phenomenon in which entrepreneurs are convinced of the benefits of adopting
information technology, but do not plan to practice it. This conflict is interesting to be
more thoroughly examined. The results of the study show that there are two negative
perceptions causing business people reluctant to adopt information technology, they are
high investment cost and cultural factors that cause difficulties in finding information
technology workers. The results can be used to overcome mid-scale manufacturing
companies’ problems of information technology adoption in Indonesia.
ENHANCING CULTURAL INTELLIGENCE AND DIGITAL LITERACY IN ACCOUNTING EDUCATION:...ijejournal
Recent literature has advocated for the use of project based learning to engage students in active learning. This study examines how students’ learning is enhanced through an overseas project-based learning (PBL) programme at a Singapore University (UNIS), called the UNIS-XO pedagogy. Specifically, this study provides a framework through which students, faculty members, and industry partner can collaborate through consulting programs with the aim to provide feasible recommendations to the clients. Our findings suggest that an experiential PBL with an overseas client is an important learning experience through which students can strengthen their digital literacy as well as cross-cultural competency to make them more futureready for their work.
What affects digitalization process in developing economies? An evidence from...journalBEEI
The main objective of this paper is to investigate the SMEs’ leader perspective about the basic factors influencing the transformation into digitalization by SMEs they lead, using technological, organizational, and environmental (TOE) Model. The data were collected from 61 SMEs leaders in Oman, to achieve the study objective TOE model has been adopted. Internal consistency and data normality, and factor analysis were implemented. Structural equation modeling (SEM) used to test the proposed hypotheses. The outcomes of SEM indicate that TOE factors are significantly affects the ability of SMEs to digitalize their business process. The study findings come in the context of Omani definition of SMEs. More, no control was made for industry type to which SMEs participants are belong. Leaders of SMEs should frame strategies to simplify the digital transformation of their enterprises and attempt to provide organizational and technological facilities that will smooth their digitalization which will improve SMEs capabilities, as well as, increasing the international competitiveness of the SMEs. To the best of the authors' knowledge, this study is one of the first that investigated the digital transformation among SMEs from the leaders’ perspective in Oman.
The Use of Information and Communication Technology (ICT) and Business Manage...Dr. Nazrul Islam
Information and Communication Technology (ICT) is an integral part of business management now-a-day. It is inevitable for the smooth running of business irrespective of size and complexity all over the world. Due to the rapid development of ICT and its huge use in all spheres of our lives, businesses are also influenced by it. Now, businesses are managing their resources by using ICT support that is helping them to perform their tasks faster and accurate than before. But the developing countries like Bangladesh are still struggling to introduce ICT supports in all areas of businesses. But due to a very strong culture at work place, this effort is hindered substantially. Therefore, this paper aims at identifying the present status of the use of ICT in business management and its challenges it faces. Secondary data have been primarily used for conducting this study which was collected from the different business reports and the journal papers. An experience survey was also conducted among the senior administrators of the business houses were also included in the study. Results show that the use of ICT is very low in the small and medium business enterprises while the large businesses houses are using ICT supports. Results also show that the use of ICT primarily depends on the complexity and the nature of the business. The entrepreneurs who have ICT literacy, they are mostly using ICT supports in the management of their businesses. This study suggests that the business houses in Bangladesh should use ICT support in order to increase the efficiency at their work. But this is often depends on the ICT infrastructure of the country as a whole.
QAULITY INVESTIGATION OF FINANCING OF TECHNOLOGY BASED FIRMS IN MALAYSIA: AN ...PROF. PAUL ALLIEU KAMARA
ABSTRACT
Venture capital (VC) as a method of funding technology based firms (TBFs) is a concept which emerged from the United States of America (USA) since over 40 years and has spread tremendously across the world. This concept has gained considerable awareness in Malaysia since the early 1990’s when government established the first venture capital company to promote and accelerate the development of the venture capital concept and also encourage the commercialization of technology based products through the management of the technology transfer funds. Due to the difficulty technology based firms owners go through in the process of growing their innovations particularly during the initial phase of growth of their businesses their is need to encourage financial managers to take up equity stakes and help nurture technology based firms to maturity. As a result of the perception in some quarters that their is a dearth of investments in the Malaysian VC industry which they opined has contributed to the slow pace of growth recorded in the industry despite huge government financial support. This study adopted a grounded theory approach (within-method triangulation) to collect data from 34 respondents in the industry. The framework suggested in this study will benefit stakeholders to evaluate technology based firms in Malaysia and other part of the world.
Currently, most companies or organizations can select a number of methodologies to improve their business processes, which include Six Sigma, Lean Thinking, Lean Six Sigma, Business Process Reengineering, Total Quality Management, Kaizen and Poka-Yoka. However, selecting an appropriate methodology has to be guided by the organization’s objectives. In this respect, the BPR is one of the best methodologies that can help organizations to ensure the continuity of their businesses so they will remain relevant for a long time.
Business Talk: Harnessing Generative AI with Data Analytics MaturityIJCI JOURNAL
Generative AI applications offer transformative potential for business operations, yet their adoption introduces substantial challenges. This paper utilizes the CBDAS data maturity model to pinpoint pivotal success factors for seamless generative AI integration in businesses. Through a comprehensive analysis of these factors, we underscore the essentials of generative AI deployment: cohesive architecture, robust data governance, and a data-centric corporate ethos. The study also highlights the hurdles and facilitators influencing its implementation. Key findings suggest that fostering a data-friendly culture, combined with structured governance, optimizes generative AI adoption. The paper culminates in presenting the practical implications of these insights, urging further exploration into the real-world efficacy of the proposed recommendations.
THE USE OF ARTIFICIAL INTELLIGENCE IN HUMAN RESOURCES DEVELOPMENTEEIJ journal
Artificial intelligence has been an eye-popping word that is impacting every industry in the world. With the
rise of such advanced technology, there will be always a question regarding its impact on our social life,
environment and economy thus impacting all efforts exerted towards continuous development. From the
definition, the welfare of human beings is the core of continuous development. Continuous development is
useful only when ordinary people’s lives are improved whether in health, education, employment,
environment, equality or justice. Securing decent jobs is a key enabler to promote the components of
continuous development, economic growth, social welfare and environmental sustainability. The human
resources are the precious resource for all nations. The high unemployment and underemployment rates
especially in youth is a great threat affecting the continuous economic development of many countries and
is influenced by investment in education, and quality of living.
THE USE OF ARTIFICIAL INTELLIGENCE IN HUMAN RESOURCES DEVELOPMENTEEIJ journal
Artificial intelligence has been an eye-popping word that is impacting every industry in the world. With the rise of such advanced technology, there will be always a question regarding its impact on our social life, environment and economy thus impacting all efforts exerted towards continuous development. From the definition, the welfare of human beings is the core of continuous development. Continuous development is useful only when ordinary people’s lives are improved whether in health, education, employment, environment, equality or justice. Securing decent jobs is a key enabler to promote the components of continuous development, economic growth, social welfare and environmental sustainability. The human resources are the precious resource for all nations. The high unemployment and underemployment rates especially in youth is a great threat affecting the continuous economic development of many countries and is influenced by investment in education, and quality of living.
Intellectual capital: A modern model to measure the value creation in a businessAI Publications
Using a sample of 92 patients, this study looked into the impact of intellectual capital on the efficiency of private hospitals. The researchers used a quantitative approach to assess the effect of Intellectual capital (Human capital, Structural capital, and Relational capital) on long-term competitive advantage in private hospitals in Iraq's Kurdistan region. The research sample was selected using a random sampling method and conducted in various locations across Iraq's Kurdistan province. A total of 110 questionnaires were distributed, but only 92 people correctly completed them. The findings revealed that the most effective relationship with firm success was between human capital as an element of Intellectual capital, while the least effective relationship was between ownership as an element of Intellectual capital. Furthermore, our findings indicate that finance managers should use debts as a last resort in terms of intellectual capital. Finally, our research can be improved by using more controlled variables, a greater sample size, and data from a longer time span in the regression models. Other methods and steps can be used as well.
A Mediated Model of Employee commitment: The Impact of Knowledge Management P...IJAEMSJORNAL
In this modern and competitive day, firms rely on innovative ideas to sustain and succeed. For today's management, it is critical to look for ways and means to knowledge management, and this study greatly emphasizes this aspect. This study investigates and investigates the impact of a knowledge management on organizational outcome as well as the role of employee commitment as a mediator. Essentially, it provides a framework via which a high-commitment work environment supports innovative work behavior in Kurdistan region of Iraq SMEs. Using the findings of this study, SMEs firms, particularly mobile network operators, can alter and innovate their services in order to thrive in a competitive market. All proven correlations are conceptually explained, practically tested, and supported by a survey of the literature. The findings revealed that all three variables in the study have a favorable association. All three hypotheses are accepted, and the association between knowledge management and organizational outcome is mediated by employee commitment.
Machine learning applications used in accounting and auditsvivatechijri
AI is a territory of software engineering that gains from a lot of information, recognizes examples, and makes expectations about future occasions. In the accounting and auditing professions, Machine Learning has been progressively utilized over the most recent couple of years. Thusly, this investigation means to Survey the current Machine Learning applications in accounting and auditing with a focus on Big Four Organizations. In this study, the AI devices and stages created by Big Four organizations are analyzed by directing a content investigation. It has been distinguished that Big Four organizations built up a few Machine learning devices that are utilized for predictable audits coordination and the management, completely automated audits. Accounting processes such as accounts receivable and accounts payable management, preparation of expense reports, and risk assessment can easily be automated by AI. For instance, machine learning algorithms can match an invoice received, decide the right business ledger for acknowledgment, and place it in a payment pool where a human specialist can inspect and submit the payment request to the payment queue.
Driving Sustainable Competitive Advantage Through an Innovative Aggregator Bu...AJHSSR Journal
ABSTRACT : The aim of the research is to analyze the influence of the aggregation business model on
Sustainable Competitive Advantage (SCA). Through a survey of 216 MSMEs in the creative economy sector
selected randomly using an ex post facto causal research approach, an overview of the aggregator business
model and its impact on financial resources and SCA was obtained. The aggregator business model plays a role
in facilitating increased access to financial resources to meet both available and required working capital for
realizing SCA in Malang's Lokanima area. The strength of ABM lies in understanding the resources needed for
SCA and the effectiveness of mobilizing services while considering the most cost-effective options, including
providing various alternatives in their provision. Financial resources are an important factor supporting the
achievement of SCA. Access to financial resources is key to facilitating business growth and sustainability.
Theoretical implications: The concept of the aggregator business model emphasizes the efficient and effective
collection, aggregation, and distribution of resources in connecting service providers with consumers in an
economical and efficient manner. Practical implications: ABM can enhance the performance of financial
resource provision by optimizing relationships with MSMEs and financial institutions, leading to business
growth and sustainability for MSMEs.
KEYWORDS -Aggregator Business, Creative Economy, Financial Resources, Sustainable Competitive
Advantage
Implementation of a decision support process for evaluating the correlation ...IJECEIAES
The main objective of this paper is to study the correlation between investment in information technologies and especially information systems and information system success based on data collection and a multi-criteria decision-making approach using technique for order preference by similarity to ideal solution (TOPSIS) and analytical hierarchy process (AHP) methods. The criteria of the hierarchical model for evaluating the information system success are chosen from Delone and McLean information systems (IS) success model. The proposed approach has been implemented in 3 sectors recognized by their variation in the use of information systems: the financial sector, the service companies sector, and the construction industry sector. Therefore, the results of this implementation show that massive investment in information systems does not always guarantee good information system success, and information system success is not always the result of massive investment in the information system.
BUSINESS OWNERS’ PERCEPTION OF THE INFORMATION TECHNOLOGY PROCESS ADOPTION IN...IAEME Publication
Practitioners are convinced that information technology adoption can make
manufacturing companies grow and are competitive in the global era; however, there
are still many entrepreneurs who do not have the intention of adopting information
technology. This study investigates manufacturing business owners’ perception that
makes them reluctant to adopting information technology. These days, there is a
phenomenon in which entrepreneurs are convinced of the benefits of adopting
information technology, but do not plan to practice it. This conflict is interesting to be
more thoroughly examined. The results of the study show that there are two negative
perceptions causing business people reluctant to adopt information technology, they are
high investment cost and cultural factors that cause difficulties in finding information
technology workers. The results can be used to overcome mid-scale manufacturing
companies’ problems of information technology adoption in Indonesia.
ENHANCING CULTURAL INTELLIGENCE AND DIGITAL LITERACY IN ACCOUNTING EDUCATION:...ijejournal
Recent literature has advocated for the use of project based learning to engage students in active learning. This study examines how students’ learning is enhanced through an overseas project-based learning (PBL) programme at a Singapore University (UNIS), called the UNIS-XO pedagogy. Specifically, this study provides a framework through which students, faculty members, and industry partner can collaborate through consulting programs with the aim to provide feasible recommendations to the clients. Our findings suggest that an experiential PBL with an overseas client is an important learning experience through which students can strengthen their digital literacy as well as cross-cultural competency to make them more futureready for their work.
What affects digitalization process in developing economies? An evidence from...journalBEEI
The main objective of this paper is to investigate the SMEs’ leader perspective about the basic factors influencing the transformation into digitalization by SMEs they lead, using technological, organizational, and environmental (TOE) Model. The data were collected from 61 SMEs leaders in Oman, to achieve the study objective TOE model has been adopted. Internal consistency and data normality, and factor analysis were implemented. Structural equation modeling (SEM) used to test the proposed hypotheses. The outcomes of SEM indicate that TOE factors are significantly affects the ability of SMEs to digitalize their business process. The study findings come in the context of Omani definition of SMEs. More, no control was made for industry type to which SMEs participants are belong. Leaders of SMEs should frame strategies to simplify the digital transformation of their enterprises and attempt to provide organizational and technological facilities that will smooth their digitalization which will improve SMEs capabilities, as well as, increasing the international competitiveness of the SMEs. To the best of the authors' knowledge, this study is one of the first that investigated the digital transformation among SMEs from the leaders’ perspective in Oman.
The Use of Information and Communication Technology (ICT) and Business Manage...Dr. Nazrul Islam
Information and Communication Technology (ICT) is an integral part of business management now-a-day. It is inevitable for the smooth running of business irrespective of size and complexity all over the world. Due to the rapid development of ICT and its huge use in all spheres of our lives, businesses are also influenced by it. Now, businesses are managing their resources by using ICT support that is helping them to perform their tasks faster and accurate than before. But the developing countries like Bangladesh are still struggling to introduce ICT supports in all areas of businesses. But due to a very strong culture at work place, this effort is hindered substantially. Therefore, this paper aims at identifying the present status of the use of ICT in business management and its challenges it faces. Secondary data have been primarily used for conducting this study which was collected from the different business reports and the journal papers. An experience survey was also conducted among the senior administrators of the business houses were also included in the study. Results show that the use of ICT is very low in the small and medium business enterprises while the large businesses houses are using ICT supports. Results also show that the use of ICT primarily depends on the complexity and the nature of the business. The entrepreneurs who have ICT literacy, they are mostly using ICT supports in the management of their businesses. This study suggests that the business houses in Bangladesh should use ICT support in order to increase the efficiency at their work. But this is often depends on the ICT infrastructure of the country as a whole.
QAULITY INVESTIGATION OF FINANCING OF TECHNOLOGY BASED FIRMS IN MALAYSIA: AN ...PROF. PAUL ALLIEU KAMARA
ABSTRACT
Venture capital (VC) as a method of funding technology based firms (TBFs) is a concept which emerged from the United States of America (USA) since over 40 years and has spread tremendously across the world. This concept has gained considerable awareness in Malaysia since the early 1990’s when government established the first venture capital company to promote and accelerate the development of the venture capital concept and also encourage the commercialization of technology based products through the management of the technology transfer funds. Due to the difficulty technology based firms owners go through in the process of growing their innovations particularly during the initial phase of growth of their businesses their is need to encourage financial managers to take up equity stakes and help nurture technology based firms to maturity. As a result of the perception in some quarters that their is a dearth of investments in the Malaysian VC industry which they opined has contributed to the slow pace of growth recorded in the industry despite huge government financial support. This study adopted a grounded theory approach (within-method triangulation) to collect data from 34 respondents in the industry. The framework suggested in this study will benefit stakeholders to evaluate technology based firms in Malaysia and other part of the world.
Currently, most companies or organizations can select a number of methodologies to improve their business processes, which include Six Sigma, Lean Thinking, Lean Six Sigma, Business Process Reengineering, Total Quality Management, Kaizen and Poka-Yoka. However, selecting an appropriate methodology has to be guided by the organization’s objectives. In this respect, the BPR is one of the best methodologies that can help organizations to ensure the continuity of their businesses so they will remain relevant for a long time.
Business Talk: Harnessing Generative AI with Data Analytics MaturityIJCI JOURNAL
Generative AI applications offer transformative potential for business operations, yet their adoption introduces substantial challenges. This paper utilizes the CBDAS data maturity model to pinpoint pivotal success factors for seamless generative AI integration in businesses. Through a comprehensive analysis of these factors, we underscore the essentials of generative AI deployment: cohesive architecture, robust data governance, and a data-centric corporate ethos. The study also highlights the hurdles and facilitators influencing its implementation. Key findings suggest that fostering a data-friendly culture, combined with structured governance, optimizes generative AI adoption. The paper culminates in presenting the practical implications of these insights, urging further exploration into the real-world efficacy of the proposed recommendations.
how can i use my minded pi coins I need some funds.DOT TECH
If you are interested in selling your pi coins, i have a verified pi merchant, who buys pi coins and resell them to exchanges looking forward to hold till mainnet launch.
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how to sell pi coins in South Korea profitably.DOT TECH
Yes. You can sell your pi network coins in South Korea or any other country, by finding a verified pi merchant
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Since pi network is not launched yet on any exchange, the only way you can sell pi coins is by selling to a verified pi merchant, and this is because pi network is not launched yet on any exchange and no pre-sale or ico offerings Is done on pi.
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How can i find a pi vendor/merchant?
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how to sell pi coins on Bitmart crypto exchangeDOT TECH
Yes. Pi network coins can be exchanged but not on bitmart exchange. Because pi network is still in the enclosed mainnet. The only way pioneers are able to trade pi coins is by reselling the pi coins to pi verified merchants.
A verified merchant is someone who buys pi network coins and resell it to exchanges looking forward to hold till mainnet launch.
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@Pi_vendor_247
If you are looking for a pi coin investor. Then look no further because I have the right one he is a pi vendor (he buy and resell to whales in China). I met him on a crypto conference and ever since I and my friends have sold more than 10k pi coins to him And he bought all and still want more. I will drop his telegram handle below just send him a message.
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Poonawalla Fincorp and IndusInd Bank Introduce New Co-Branded Credit Cardnickysharmasucks
The unveiling of the IndusInd Bank Poonawalla Fincorp eLITE RuPay Platinum Credit Card marks a notable milestone in the Indian financial landscape, showcasing a successful partnership between two leading institutions, Poonawalla Fincorp and IndusInd Bank. This co-branded credit card not only offers users a plethora of benefits but also reflects a commitment to innovation and adaptation. With a focus on providing value-driven and customer-centric solutions, this launch represents more than just a new product—it signifies a step towards redefining the banking experience for millions. Promising convenience, rewards, and a touch of luxury in everyday financial transactions, this collaboration aims to cater to the evolving needs of customers and set new standards in the industry.
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
US Economic Outlook - Being Decided - M Capital Group August 2021.pdfpchutichetpong
The U.S. economy is continuing its impressive recovery from the COVID-19 pandemic and not slowing down despite re-occurring bumps. The U.S. savings rate reached its highest ever recorded level at 34% in April 2020 and Americans seem ready to spend. The sectors that had been hurt the most by the pandemic specifically reduced consumer spending, like retail, leisure, hospitality, and travel, are now experiencing massive growth in revenue and job openings.
Could this growth lead to a “Roaring Twenties”? As quickly as the U.S. economy contracted, experiencing a 9.1% drop in economic output relative to the business cycle in Q2 2020, the largest in recorded history, it has rebounded beyond expectations. This surprising growth seems to be fueled by the U.S. government’s aggressive fiscal and monetary policies, and an increase in consumer spending as mobility restrictions are lifted. Unemployment rates between June 2020 and June 2021 decreased by 5.2%, while the demand for labor is increasing, coupled with increasing wages to incentivize Americans to rejoin the labor force. Schools and businesses are expected to fully reopen soon. In parallel, vaccination rates across the country and the world continue to rise, with full vaccination rates of 50% and 14.8% respectively.
However, it is not completely smooth sailing from here. According to M Capital Group, the main risks that threaten the continued growth of the U.S. economy are inflation, unsettled trade relations, and another wave of Covid-19 mutations that could shut down the world again. Have we learned from the past year of COVID-19 and adapted our economy accordingly?
“In order for the U.S. economy to continue growing, whether there is another wave or not, the U.S. needs to focus on diversifying supply chains, supporting business investment, and maintaining consumer spending,” says Grace Feeley, a research analyst at M Capital Group.
While the economic indicators are positive, the risks are coming closer to manifesting and threatening such growth. The new variants spreading throughout the world, Delta, Lambda, and Gamma, are vaccine-resistant and muddy the predictions made about the economy and health of the country. These variants bring back the feeling of uncertainty that has wreaked havoc not only on the stock market but the mindset of people around the world. MCG provides unique insight on how to mitigate these risks to possibly ensure a bright economic future.
Introduction to Indian Financial System ()Avanish Goel
The financial system of a country is an important tool for economic development of the country, as it helps in creation of wealth by linking savings with investments.
It facilitates the flow of funds form the households (savers) to business firms (investors) to aid in wealth creation and development of both the parties
Financial Assets: Debit vs Equity Securities.pptxWrito-Finance
financial assets represent claim for future benefit or cash. Financial assets are formed by establishing contracts between participants. These financial assets are used for collection of huge amounts of money for business purposes.
Two major Types: Debt Securities and Equity Securities.
Debt Securities are Also known as fixed-income securities or instruments. The type of assets is formed by establishing contracts between investor and issuer of the asset.
• The first type of Debit securities is BONDS. Bonds are issued by corporations and government (both local and national government).
• The second important type of Debit security is NOTES. Apart from similarities associated with notes and bonds, notes have shorter term maturity.
• The 3rd important type of Debit security is TRESURY BILLS. These securities have short-term ranging from three months, six months, and one year. Issuer of such securities are governments.
• Above discussed debit securities are mostly issued by governments and corporations. CERTIFICATE OF DEPOSITS CDs are issued by Banks and Financial Institutions. Risk factor associated with CDs gets reduced when issued by reputable institutions or Banks.
Following are the risk attached with debt securities: Credit risk, interest rate risk and currency risk
There are no fixed maturity dates in such securities, and asset’s value is determined by company’s performance. There are two major types of equity securities: common stock and preferred stock.
Common Stock: These are simple equity securities and bear no complexities which the preferred stock bears. Holders of such securities or instrument have the voting rights when it comes to select the company’s board of director or the business decisions to be made.
Preferred Stock: Preferred stocks are sometime referred to as hybrid securities, because it contains elements of both debit security and equity security. Preferred stock confers ownership rights to security holder that is why it is equity instrument
<a href="https://www.writofinance.com/equity-securities-features-types-risk/" >Equity securities </a> as a whole is used for capital funding for companies. Companies have multiple expenses to cover. Potential growth of company is required in competitive market. So, these securities are used for capital generation, and then uses it for company’s growth.
Concluding remarks
Both are employed in business. Businesses are often established through debit securities, then what is the need for equity securities. Companies have to cover multiple expenses and expansion of business. They can also use equity instruments for repayment of debits. So, there are multiple uses for securities. As an investor, you need tools for analysis. Investment decisions are made by carefully analyzing the market. For better analysis of the stock market, investors often employ financial analysis of companies.
Turin Startup Ecosystem 2024 - Ricerca sulle Startup e il Sistema dell'Innov...Quotidiano Piemontese
Turin Startup Ecosystem 2024
Una ricerca de il Club degli Investitori, in collaborazione con ToTeM Torino Tech Map e con il supporto della ESCP Business School e di Growth Capital
What price will pi network be listed on exchangesDOT TECH
The rate at which pi will be listed is practically unknown. But due to speculations surrounding it the predicted rate is tends to be from 30$ — 50$.
So if you are interested in selling your pi network coins at a high rate tho. Or you can't wait till the mainnet launch in 2026. You can easily trade your pi coins with a merchant.
A merchant is someone who buys pi coins from miners and resell them to Investors looking forward to hold massive quantities till mainnet launch.
I will leave the telegram contact of my personal pi vendor to trade with.
@Pi_vendor_247
Empowering the Unbanked: The Vital Role of NBFCs in Promoting Financial Inclu...Vighnesh Shashtri
In India, financial inclusion remains a critical challenge, with a significant portion of the population still unbanked. Non-Banking Financial Companies (NBFCs) have emerged as key players in bridging this gap by providing financial services to those often overlooked by traditional banking institutions. This article delves into how NBFCs are fostering financial inclusion and empowering the unbanked.
How to get verified on Coinbase Account?_.docxBuy bitget
t's important to note that buying verified Coinbase accounts is not recommended and may violate Coinbase's terms of service. Instead of searching to "buy verified Coinbase accounts," follow the proper steps to verify your own account to ensure compliance and security.
USDA Loans in California: A Comprehensive Overview.pptxmarketing367770
USDA Loans in California: A Comprehensive Overview
If you're dreaming of owning a home in California's rural or suburban areas, a USDA loan might be the perfect solution. The U.S. Department of Agriculture (USDA) offers these loans to help low-to-moderate-income individuals and families achieve homeownership.
Key Features of USDA Loans:
Zero Down Payment: USDA loans require no down payment, making homeownership more accessible.
Competitive Interest Rates: These loans often come with lower interest rates compared to conventional loans.
Flexible Credit Requirements: USDA loans have more lenient credit score requirements, helping those with less-than-perfect credit.
Guaranteed Loan Program: The USDA guarantees a portion of the loan, reducing risk for lenders and expanding borrowing options.
Eligibility Criteria:
Location: The property must be located in a USDA-designated rural or suburban area. Many areas in California qualify.
Income Limits: Applicants must meet income guidelines, which vary by region and household size.
Primary Residence: The home must be used as the borrower's primary residence.
Application Process:
Find a USDA-Approved Lender: Not all lenders offer USDA loans, so it's essential to choose one approved by the USDA.
Pre-Qualification: Determine your eligibility and the amount you can borrow.
Property Search: Look for properties in eligible rural or suburban areas.
Loan Application: Submit your application, including financial and personal information.
Processing and Approval: The lender and USDA will review your application. If approved, you can proceed to closing.
USDA loans are an excellent option for those looking to buy a home in California's rural and suburban areas. With no down payment and flexible requirements, these loans make homeownership more attainable for many families. Explore your eligibility today and take the first step toward owning your dream home.
The Evolution of Non-Banking Financial Companies (NBFCs) in India: Challenges...beulahfernandes8
Role in Financial System
NBFCs are critical in bridging the financial inclusion gap.
They provide specialized financial services that cater to segments often neglected by traditional banks.
Economic Impact
NBFCs contribute significantly to India's GDP.
They support sectors like micro, small, and medium enterprises (MSMEs), housing finance, and personal loans.
2. 26
(Mohammad et al., 2020). Despite this, SMEs have slowly adopted this game-changing technology (Anshari & Almunawar,
2021; Hradecky et al., 2022). A few studies have recently examined AI-based accounting automation adoption in SMEs
(Bhalerao et al., 2022; Lee & Tajudeen, 2020). However, there is still a need for a more significant examination of the role of
developing technologies (Chatterjee, Chaudhuri, et al., 2021; Kumar & Kalse, 2021) and, notably, the impact of AI-based
accounting automation on SMEs. Since it is stated that SMEs are less adopted than big enterprises in implementing AI-based
accounting automation, this study specifically focuses on SMEs and their possible directions for adoption. Apart from the
necessity for AI-based accounting automation deployment among SMEs, recognizing the various elements that may impact
its adoption is a precondition for the value delivery of technology adoption (Maroufkhani et al., 2022). The Technological-
Organizational-Environmental (TOE)model has attracted increased attention from experts to understand the antecedents of
technology adoption. The TOE model claims that TOE circumstances are crucial in determining firms’ decisions to embrace
the technology. When studying the adoption of artificial intelligence, previous studies didn't look at the role of accounting
automation as a mediating variable. They also didn't look at important predictive factors like saving time and improving
efficiency. This study was done to fill this gap in the literature on artificial intelligence in SMEs. In this context, the current
study posits that accounting automation mediates technological determinants' impacts on AI adoption. Therefore, the present
study intends to investigate the mediating role of accounting automation among compatibility, saving time, efficiency-im-
proving, and readiness for the challenge and artificial intelligence (AI) adoption. The results of this study add to the body of
knowledge about the TOE model by assuming that accounting automation plays a mediating role in the time-saving and
efficiency-improving effects. Furthermore, the current study examines whether past studies on AI adoption in SMEs have
underestimated the influence of technological variables on AI adoption by assessing the mediating role of accounting auto-
mation. It is hoped that the findings of this study will help business owners and managers, as well as policymakers and
companies offering AI-based accounting automation services, better understand how TOE plays a role in technology adoption.
2. TOE Framework
The TOE framework (Technology-Organization-Environment) is a theoretical framework that describes how organizations
acquire technology and how technological, organizational, and environmental contexts all influence the process of adopting
and implementing technological innovation. The model was published by Tornatzky et al. (1990). Existing research shows
that the TOE model can explain occurrences in various technical, industrial, and national/cultural contexts. The TOE model
has been used to describe the adoption of inter-organizational systems. The TOE model has also been proven in European,
American, and Asian contexts, as well as in developed and developing countries (Chiu et al., 2017; Clohessy & Acton, 2019).
Thorough research, like most models and theories, extends the framework to achieve its goals (Chiu et al., 2017; Cho et al.,
2021). On the other hand, some components of this model are eliminated based on the study's aims and limits. For the objec-
tives of this study, the TOE framework gives flexibility and knowledge of technological factors. According to several studies,
the three factors of technology, organization, and environmental factors affect how a company determines the need for new
technology, searches for it, and uses it. Researchers used somewhat different technological, organizational, and environmental
factors in many empirical studies examining the TOE framework. In essence, researchers agreed with Tornatzky et al. (1990)
that the three TOE contexts affect adoption, but they assumed that each technology or setting under study has its own set of
factors or metrics.
2.1 Technological Component
2.1.1. Compatibility
According to Rogers (2003), “compatibility” relates to the degree to which an innovation is judged to conform to the values,
needs, and experiences of potential adopters, and it has been found to influence technology adoption (Ahmi et al., 2014; Azzeh
et al., 2022; Siew et al., 2020). Compatibility with a company's work practices, needs, and culture are instances where AI
adoption has been proven to be influenced (Chatterjee, Rana, et al., 2021). As a result, if SMEs believe AI technology satisfies
and aligns with all of their work requirements and meets innovation needs, they will be more open to employing it. This
suggests.
H1: Compatibility has a positive influence on AI technology adoption.
2.1.2. Readiness for Challenge
According to challenge and response theory (Niehans, 1982), when confronted with a challenge, an individual may respond
adversely by being unprepared and excluding the concept, or positively by accepting the challenge, recognising it, and pre-
paring for and then seeking to overcome it. According to theory, challenges are undefined difficulties for which there is no
apparent solution but can be ready to overcome. Financial resources (Adejuwon et al., 2016), technology readiness (Mankins,
2009), and training (Prause, 2019) are examples of how SMEs can prepare for the adoption of artificial intelligence (AI), and
they have been found to influence technology adoption. Readiness for challenge favourably predisposes SMEs by permitting
them to respond positively to difficulty. This suggests
H2: The readiness for the challenge positively influences AI technology adoption.
3. A. Rawashdeh et al. / International Journal of Data and Network Science 7 (2023) 27
2.1.3. Saving Time
Because time is widely recognized as a limited and scarce resource, "saving time" refers to reallocating time from one activity
to another to boost efficiency (Hanwananont, 2005). This means that intelligent technology can improve users' views of how
much time they can save. It has been demonstrated that more free time, more tasks (Bergschöld, 2018), and less effort impact
technology adoption (Gazori et al., 2020). The use of AI technologies is also expected to be driven by time savings. For
example, if the time-saving benefits of AI-based accounting automation outweigh the possible negatives of manual operations,
SMEs will adopt new technology. This suggests
H3: Saving time has a direct positive influence on AI technology adoption.
When SMEs believe that accounting automation based on artificial intelligence does not lead to saving time, they will not
adopt artificial intelligence because of the tremendous effort and modification required to implement accounting automation.
Looking at the results of previous studies on the relationship between time-saving and automation (Olson & Levy, 2018), this
study suggested accounting automation as an explanation of the effect of time-saving on adopting artificial intelligence.
Hence, this study develops the following hypothesis:
H4: Accounting automation mediates the association between saving time and AI adoption.
2.1.4. Efficiency-improving
According to Shekhar (2019), employees can be efficient at a job or grow to be so after some time, but no matter how efficient
people are, they will still make mistakes. But an Automation solution is way more foolproof and will not indulge in many
errors. With time it will also be able to learn from the outputs and improve its efficiency (Shekhar, 2019). Efficiency-improv-
ing results in the capacity to perform jobs more rapidly, reducing the number of overtime hours employees must work (Karna
et al., 2019). Companies that invest in AI technology get benefits from automation. Automating repetitive processes decreases
human error, automation improves credit management, automation provides real-time reporting, automation boosts client and
employee satisfaction, and automation boosts productivity and profits are examples of how SMEs can improve efficiency
(Aloe et al., 2019; Yashiro et al., 2022), and they have been shown to influence technology adoption (Wei & Ismail, 2009).
Advantageously predisposes SMEs by allowing them to predict a high level of efficiency improvement. This suggests
H5: Efficiency-improving has a direct positive influence on AI technology adoption.
The company's perception of the significance of accounting automation based on artificial intelligence as a means of enhanc-
ing efficiency favors its motivation to embrace artificial intelligence. Korhonen et al. (2020) noted that increasing efficiency-
improving results in accounting automation and explains the adoption of artificial intelligence (Chukwuani & Egiyi, 2020).
The study hypothesizes that a hypothesis estimation mediates the relationship between enhancing efficiency and adopting
artificial intelligence and that improving efficiency indirectly influences adopting intelligence via accounting automation.
Consequently, the following theory was put forward:
H6: Accounting automation mediates the association between efficiency-improving and AI adoption.
2.2. Accounting automation
The study hypothesizes that accounting automation mediates the association between time savings and efficiency-improving.
Automation of accounting processes is primarily motivated by the company's desire to save time and increase productivity.
In addition, accounting automation is one of the elements requiring the organization to embrace artificial intelligence services
that facilitate accounting automation. According to Hayes (2020), accounting automation is a form of accounting solution that
employs artificial intelligence to automate repetitive operations like data input and document analysis. Effective technology
adoption necessitates the presence of automation (Acemoglu & Restrepo, 2018; Kar & Kushwaha, 2021). Automation is,
therefore, a significant role in adopting AI in the accounting industry. Accounting automation is vital in developing an atmos-
phere receptive to embracing artificial intelligence, where a corporation may automate various accounting activities (Ahmad
& Mustafa, 2022; Qasaimeh et al., 2022). The adoption of artificial intelligence and accelerating organizational transformation
can be achieved through accounting automation (Acemoglu & Restrepo, 2018; Kar & Kushwaha, 2021). Because of these
findings and others like them, the researchers believe that accounting automation is a mediating factor in the relationship
between time savings and improved productivity. To what degree does one intend to make an effort necessary to carry out a
behavior? (Ajzen, 1991). The Theory of Planned Action claims that behavioral intention is the most significant predictor of
conduct; individuals behave according to their intentions. Sheppard et al. (1988) identified a link between intentions and
actions. Consequently, based on the TPB, accounting automation and AI adoption intention are expected to have a favorable
association.
H7: Accounting automation has a positive influence on AI technology adoption.
4. 28
3 Research methodology and Analysis
3.1. Sample
No sampling frame holding respondent information is suitable for the study's objectives. However, technological advancement
enabled target responders who fit the study's objectives (Stokes et al., 2019). Facebook has the most significant users, the
most considerable global reach, the fewest subscription panels, and verifies the identity of respondents. Previous research
collected survey responses through Facebook (Stokes et al., 2019). Several researchers (Brickman Bhutta, 2012; Facebook,
2022; Schneider & Harknett, 2022; Stokes et al., 2019; Zagheni et al., 2017) have created samples of the general population
using Facebook. Recently, demographers showed that Facebook's advertising platform could be used as a "digital statistic"
and used it to estimate immigrant numbers by country, such as US states (Zagheni et al., 2017). Convenience sampling was
used to recruit artificial intelligence-knowing owners and managers because they sufficiently understand the company's stra-
tegic direction (Rawashdeh et al., 2022). Through sponsored ads on Facebook, the target population consisted of SME owners
and managers with AI expertise residing throughout the United States. The a-priori Sample Size Calculator for Structural
Equation Models (SEM) from Daniel Soper's website has been used to determine the suggested minimum sample size (Soper,
2017). There were six latent and twenty-four observable variables, with a probability of 0.05 and an expected effect size of
0.30. The suggested minimum sample size is 236 respondents, yet 4,500 respondents clicked the link on the first page to
access the questionnaire. Where the questionnaire instructions describe the study's goal and the intended population, 410
respondents (9.1 %) completed the questionnaire, and 353 valid questionnaires were analysed (86%). This figure exceeds the
Soper-recommended sample size, suggesting that the sample size is adequate for statistical analysis.
3.2. Questionnaire Design
The questionnaire contains 29 items, five of which are demographic questions in nature and 16 of which are technological,
four of which are related to AI adoption and four of which are related to accounting automation. The questionnaire is based
on the hypotheses drawn in Fig. 1, developed following a thorough review of the literature on technology adoption and ac-
counting automation. The questionnaire was introduced to a small group of respondents and some academics in related disci-
plines to test the validity of the designed questions. The participants were asked to provide comments defining whether the
questions were grammatically correct and understandable and to indicate further improvements. The participants proposed
some valuable modifications. This questionnaire was pilot tested with 40 owners and managers who completed it and provided
constructive input. Cronbach's was used to test the reliability of the measurement scales. The analysis results revealed a
Cronbach's value greater than 0.70 for the multi-item barrier scale, indicating satisfactory internal reliability. According to
the pilot research participants' feedback, relevant changes were made to the questionnaire to increase readability, ensuring its
appropriateness and accuracy. The descriptive statistics of the respondents’ demographic characteristics in the pilot study
were analyzed. 90% of all Owners and managers are male, while 10% are female. The average age of respondents is 44 years
old. The most common degree for owners and managers is a bachelor's degree, at 75%.
3.3. Demographic Profile
Table 1 summarizes the demographics of the survey respondents. From the 353 responses, 60.1% were in the over-40 age
group, which formed the most significant response category, while the 31–40 age groups were the largest at 26.9%. Regarding
gender, more males (85%) than females (15%) participated in the survey. All respondents possessed high educational quali-
fications: 72% had bachelor's degrees, 11.9% had associates, and 11% had master's degrees. The responses come from three
different sectors of SMEs: 100–249 employees 10.0%, 50–100 employees 20%, and less than 50 employees 70%. 73% of the
participants are Owners and managers and work for SMEs, and 27% are owners. 65% have previous experience with account-
ing automation in their business. There were 505 questionnaires distributed, and 353 were returned, for a response rate of
70%.
Table 1
Demographic Information
Profile of the companies Freq. Percent Profile of the companies Freq. Percent
Respondent Age
20-30 Years 46 13.00%
Number of Employees
< 50 247 70%
31-40 Years 95 26.90% 50 - 100 71 20%
40+ years 212 60.10% 100 - 249 35 10%
Total 353 100% Total 353 100%
Highest Education
Bachelors 254 72.00%
Gender
Male 300 56%
Associate 42 11.90% Female 53 44%
Masters 39 11.00% Total 353 100%
High School 7 2.00%
Other Degrees 11 3.10%
Total 353 100% Total 353 100%
5. A. Rawashdeh et al. / International Journal of Data and Network Science 7 (2023) 29
3.4. Common Method Bias (CMB)
Table 2 explains the CMB. CMB was empirically examined using Harman's single factor technique. First, whether a single
factor had a preponderant explanatory power was determined. CMB has used a single-factor analysis developed by Harman.
It is determined by conducting an unrotated factor analysis with data to determine if one component loads more than 50% of
the variance owing to CMB (Aguirre-Urreta & Hu, 2019). However, the results indicate that the first factor accounted for just
26.15% of the overall variance, which is less than 50%, indicating that the existence of CMB does not threaten the data. It is
now time to move on to causal modelling (Fig. 1).
Table 2
Total Variance Explained
Component
Initial Eigenvalues Extraction Sums of Squared Loadings
Total % of Variance Cumulative % Total % of Variance Cumulative %
1 4.18 26.15 26.15 4.18 26.15 26.15
2 3.72 23.27 49.42
3 3.42 21.37 70.79
3.5. Model Fit Measures
Table 3 presents the model fit measures, HTMT analysis and validity analysis. To examine the convergence of the constructs,
the factor loadings, composite reliability (CR), and average variance extracted (AVE) were assessed. The factor loadings, CR,
and AVE values must exceed 0.7, 0.5, and 0.7, respectively (Hair et al., 2019). This study's constructs satisfied the minimum
requirements and demonstrated satisfactory convergent validity (Table 3). The discriminant validity using the Heterotrait–
Monotrait (HTMT) criteria was determined by evaluating the HTMT criteria (Henseler et al., 2015). All HTMT values were
less than 0.85, showing adequate discriminant validity (Table 4) (Kline, 2015).
Table 3
Model Fit Measures
Measure Estimate Threshold Measure Estimate Threshold
Absolute Fit Measures Incremental Fit Measures
CMIN 303.093 -- TLI 0.99 Close to 1
DF 241.000 -- GFI 0.93 Close to 1
CMIN/DF 1.258 Between 1 and 3 AGFI 0.92 ≥ 0.90
CFI 0.993 P<=0.05 NFI 0.97 ≥ 0.90
SRMR 0.038 >0.95 Parsimonious Fit Measures
RMSEA 0.027 <0.08 PNFI 0.85 Close to 1
PClose 1.000 <0.06 PGFI 0.76 Close to 1
Table 4
The results of HTMT
HTMT Analysis Validity Analysis
COMP SATI IMEF PRCH ACAU AIAD AVE MSV
Compatibility 0.98 0.92
Saving Time 0.009 0.95 0.84
Efficiency-improving 0.052 0.097 0.83 0.63
Readiness for the Challenge 0.036 0.101 0.028 0.98 0.91
Accounting Automation 0.363 0.41 0.248 0.371 0.88 0.64
AI Adoption 0.423 0.57 0.2 0.583 0.667 0.78 0.56
The goodness-of-fit (GoF) of the measurement models was estimated using various GoF criteria. AMOS's output demonstrates
this goodness-of-fit criterion, which includes absolute fit measures, incremental fit measures, and parsimonious fit measures.
To show good model fit in the final fit measurement criteria, the likelihood ratios of Chi-Square (2)/CMIN; probability;
CMIN/DF (Degree of Freedom); GFI (Goodness-of-Fit Index); and RMSEA (Root Mean Square Error of Approximation)
values are used. In the incremental fit measurement criteria, the AGFI (Adjusted Goodness-of-Fit Index), TLI (Tucker-Lewis
Index), and NFI (Normalized Fit Index) values are used to demonstrate satisfactory model fit. The PNFI (Blunch, 2012;
Collier, 2020) and PGFI (Parsimonious Goodness-of-Fit Index) values are used to illustrate acceptable model fit when using
the parsimonious fit measurement criteria (Blunch, 2012; Collier, 2020). In terms of absolute fit, the observed values of 323,
0.99, and 0.03 for CMIN, CFI, and RMSEA, respectively, indicate a model fit within the recommended value. A practical
value of 0.93; 0.99; 0.97 for AGFI, TLI, and NFI indicates a good model fit. A parsimonious fit value of 0.87; 0. 77 for PNFI;
and 0. 773 for PGFI demonstrates that the model fits well within the suggested range. Table 3 shows the results of a structural
testing model based on goodness-of-fit criteria (Gaskin & Lim, 2016; Hu & Bentler, 1999).
3.6. Analysis Model
The test statistic CR (Critical Value) is used to determine the statistical significance of parameter estimations generated by
SEM. It is defined as the parameter estimate divided by the parameter estimate's standard error (SE). The CR value must be
6. 30
greater than or equal to 1.96 at a 0.05 level of significance (Blunch, 2012; Collier, 2020). If the value of this parameter is less
than this, it can be considered insignificant to the model's performance. Based on the findings in Table 4, the following study
model hypotheses (Fig. 1) are all accepted and have a statistically significant positive effect on AI adoption: As shown in
Table 5 and Fig. 1, the findings indicate that the following standardized regression weights were estimated:
Table 5
Regression Weights for Digital transformation vision
Estimate S.E. C.R. P β
Accounting Automation ← Saving Time 0.177 0.021 8.54 *** 0.414
Accounting Automation ← Efficiency-improving 0.24 0.044 5.513 *** 0.284
Accounting Automation ← Compatibility 0.165 0.021 7.857 *** 0.372
Accounting Automation ← Readiness Challenge 0.159 0.021 7.543 *** 0.357
AI Adoption ← Saving Time 0.093 0.023 3.973 *** 0.235
AI Adoption ← Efficiency-improving 0.116 0.046 2.523 0.012 0.148
AI Adoption ← Accounting Automation 0.168 0.072 2.345 0.019 0.181
AI Adoption ← Compatibility 0.115 0.024 4.875 *** 0.279
AI Adoption ← Readiness Challenge 0.059 0.023 2.555 0.011 0.143
The study's conceptual model's predictive accuracy was evaluated using the variance proportion (R2
) (Hair et al., 2019). The
R2
values of AI adoption and accounting automation were 0.49 and 0.81, respectively (Fig. 1). The structural model was
analyzed using non-parametric bootstrapping with 5,000 replications (Hair et al., 2019). The results showed that saving time
and efficiency-improving, directly and indirectly, affect accounting automation on AI adoption (Table 4). The results also
showed that compatibility and readiness for the challenges directly affect AI adoption (Table 4). Figure 1 indicates the signif-
icant role the desire for accounting automation played as a mediator between predictive variables and the adoption of artificial
intelligence, which explained 45% of the variance.
Fig. 1. Study Model
4. Discussion
The four technological factors, compatibility, readiness for the challenge, Efficiency-improving and saving time, have both
direct and indirect effects on artificial intelligence adoption through accounting automation (Figure 1). Setiyadi et al. (2019)
and Devkota et al. (2022) confirmed the impact of compatibility and readiness for the challenge on artificial intelligence
adoption. Lee and Tajudeen (2020) confirmed the effect of Efficiency-improving and saving time on automation. Kokina and
Davenport (2017) referred to the relationship between accounting automation and AI adoption. The findings indicate that
SMEs' decision to adopt artificial intelligence can be explained by automating the accounting tasks and its consistency with
the current firm's business practices, culture, and readiness for the challenge. However, the significant direct effects of Effi-
ciency-improving and saving time on artificial intelligence adoption reveal that accounting automation is not the only reason
7. A. Rawashdeh et al. / International Journal of Data and Network Science 7 (2023) 31
these two factors are essential in the extent of artificial intelligence adoption. Data in the present study came from American
SMEs. The study highlighted the critical role of the desire to automate accounting tasks in increasing the extent of artificial
intelligence adoption. This salient role of willingness to automate accounting involved directly enabling artificial intelligence
adoption by making it a prerequisite for automation and mediating the associations between other adoption determinants and
artificial intelligence adoption. To the best of our knowledge, this is one of the early studies in this field to include accounting
automation as a rationale for AI adoption. By investigating AI adoption in this context, the current study contributes to the
theory. Although accounting in SMEs is one of the primary users of technological improvements related to data processing,
there is an evident lack of research in this field. This study is a unique addition to the area of accounting automation and
technology adoption. Moreover, the use of targeting audience methodology utilizing social media, i.e., Facebook, is an essen-
tial strength of this work that not only helps to achieve the primary objective of understanding the adoption of AI in SMEs
but also goes one step further through the use of modern methods to collect data from respondents.
6. Conclusion
Technology is crucial to improving SME performance (Rehman et al., 2020). Modern technologies, like AI-based accounting
automation, provide a way to automate repetitive operations through the rapid and accurate automation of accounting func-
tions with fewer employees. However, many technologies implemented by SMEs failed, not necessarily due to the technology
itself, but rather due to underestimating the impact of other linked elements. Examining how various factors impact the adop-
tion of artificial intelligence by SMEs in the United States is a step toward identifying the relative significance of associated
variables. Based on the findings, e.g., a positive correlation between accounting automation and AI adoption, the relevant
stakeholders can initially focus on how artificial intelligence can help the automation process through a clear vision and
strategy for a greater rate of technology adoption. Therefore, the consequences of this research are significant to SMEs, ac-
counting automation, and AI adoption; for the effective adoption of AI technology in this context, a particular method, in-
cluding automation, is required.
The study found that time-saving significantly and positively influenced accounting automation and AI adoption. This finding
offers technology vendors an understanding of how businesses decide to adopt a technology. SMEs often view time consump-
tion as a cost, so clarifying to the SMEs by the AI service provider how much time accounting automation saves and its cost
implications will encourage sound decision-making in the adoption process. Most accounting processes are characterized by
repetition and time pressure; therefore, technology vendors must, from the beginning, solve all the problems that may lead to
consuming more time and mention them. Historically, accounting processing was done manually and then moved to systems
with limited automation capabilities. However, applying artificial intelligence to support the automation process requires
technology, resources, and specialists to integrate routine operations with artificial intelligence. Automated data entry, pro-
cessing, and connection to a company database (e.g., an ERP system) are essential, which requires a significant number of
resources and expertise. Therefore, being prepared for industry-wide challenges is vital to the expanded use of AI technology.
SMEs regard increased efficiency as the capacity to accomplish tasks more rapidly, with fewer human errors, and conse-
quently at a lower cost. Therefore, when promoting AI services, including automation, it is recommended that AI service
providers demonstrate how AI technology may enhance job performance and eliminate human error.
The findings showed that AI compatibility with the current practices and culture of the SMEs is instrumental to SMEs' decision
of whether to adopt AI. Accordingly, AI service providers should communicate with the SMEs, emphasize the compatibility
of the AI tools, and assure them that they support SMEs in AI adoption. Although the study's objectives have been attained,
this study, like any other, has limitations. Initially, the restructured TOE model was evaluated in the context of AI adoption,
and the study sample was restricted to SMEs. Future research is required to assess the mediating effect of accounting auto-
mation in extensive studies. The literature on the TOE model can then be expanded by assessing the mediating influence of
accounting automation in the context of organizational and environmental constructs.
This study aimed to uncover the factors linked to AI adoption in American SMEs and explore their direct and indirect effects
on AI adoption. This study recommended that such studies explaining technology adoption in SMEs are necessary. The liter-
ature evaluation resulted in developing a research model that includes four factors in the technological context of the TOE
framework and accounting automation as a mediating variable to explain AI adoption. The quantitative findings demonstrated
that the anticipated antecedents have distinct effects on accounting automation and AI adoption. All factors had a beneficial
impact that varied depending on the context.
Acknowledgement
The first author gratefully thanks the Applied Science Private University in Amman-Jordan, for their support in publishing
this work. The Second and third author would like to thank the Princess Nourah bint Abdulrahman University in the king-
dom of Saudi Arabia for supporting this study.
8. 32
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