Big data analytics (BDA) adoption has gained attention in both practical and theoretical
circles owing to the opportunities and advantages that can be reaped from it. In theory, the …

Increasing evidence shows the role of perceived risk in customers' attitude and intention to
use online shop** services. However, the literature shows disagreement regarding the …

This study emphases on the top management empowerments to internal auditors, namely,
general qualification, electronic qualification and independence, affecting quality of …

In the literature, studies have evidenced the efforts adopted by firms to develop digital
technology with the hope of achieving sustainable decisions and competitive performance …

Small and medium enterprises (SMEs) are the pillars on which most businesses worldwide
rest. Thus, without the support of qualified information systems, it can be very challenging for …

The primary objective of this study is to explain the factors that influence the continuance
intention of accountants to use an accounting information system (AIS) in the context of …

This study aims to investigate the perceptions of near-field communication (NFC) usage for
mobile payments in Saudi Arabia. In order to develop a mathematical framework for the …

The Accounting Information System (AIS) is generally employed for the automation of
operational processes and the enhancement of company efficiencies, but more recently, AIS …

The information technology (IT) revolutionization aside with the emergence of COVID-19
have catalyzed cloud-computing services and systems with multiple end-user benefits for …

This study aims to investigate students' perceptions about the Madrasati platform as well as
to identify the crucial factors that could influence the adoption of the Madrasati platform …