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Article
Publication date: 19 February 2024

R.K. Jena

Blockchain’s potential is so significant that business activities across all industries can be drastically altered. Furthermore, the characteristics of blockchain appear to be…

Abstract

Purpose

Blockchain’s potential is so significant that business activities across all industries can be drastically altered. Furthermore, the characteristics of blockchain appear to be well-suited to accounting requirements. However, accounting professionals’ attitude and intention toward blockchain adoption are not clear, particularly in India. Thus, this study aims to investigate and evaluate accountants’ intention to adopt blockchain technology in accounting activities.

Design/methodology/approach

This study examined and assessed accountants’ intention to use blockchain in accounting. To effectively measure usage intention, this study extended the unified theory of acceptance and use of technology (UTAUT) model by including context-specific constructs. To empirically test and validate the proposed model, data were collected from “369” professional accountants in India.

Findings

The findings revealed that facilitating conditions, performance expectancy and initial trust had a significant impact on adoption. Furthermore, the regulatory framework materially moderated the association between usage intention and its predictors.

Originality/value

These findings provide new empirical evidence about the impact of different predictors of usage intention by extending the UTAUT model. Relevant stakeholders can refer to this pioneering study to increase the adoption of blockchain as an efficient and trustworthy system among professional accountants, particularly in developing countries such as India.

Details

Review of Accounting and Finance, vol. 23 no. 3
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 14 November 2023

Arghya Ray, Biswadip Das and Long She

Although there is a rising demand for organic food restaurants (OFRs), limited studies have attempted at understanding the drivers of customers' intention to visit OFRs. There is…

Abstract

Purpose

Although there is a rising demand for organic food restaurants (OFRs), limited studies have attempted at understanding the drivers of customers' intention to visit OFRs. There is also a need to examine customers' choice behaviour in the context of OFRs.

Design/methodology/approach

This study has assessed the effect of consumption values (functional, emotional, epistemic, conditional, quality and social) on the intention to visit OFRs by utilizing 1863 online customer reviews about different Indian OFRs (Study 1) and 205 survey-based responses of Indian customers (Study 2).

Findings

Findings show an overall positive sentiment towards OFRs. Results of Study 1 and Study 2 reveal that functional, quality, social and emotional values have a significant impact on customers' OFR visit intention. Interestingly, Study 2 found that epistemic values have an insignificant impact on customers' visit intention.

Practical implications

Study findings suggest that the OFR management need to provide a better ambience, and good quality organic food in OFRs. Additionally, managers of OFRs can train their staff to be well mannered, cooperative and sincere.

Originality/value

The study on OFRs is still in its nascent stage. The findings of this study will thus provide academicians and policy makers an idea of the consumption values that affect customers' intention to visit OFRs.

Details

Journal of Hospitality and Tourism Insights, vol. 7 no. 5
Type: Research Article
ISSN: 2514-9792

Keywords

Article
Publication date: 16 July 2024

Himani Dahiya and A.K. Saini

The purpose of this paper is to identify and examine the determinants of individuals’ attitude (ATT) and behavioural intention (BI) to use dietary and fitness mobile apps in the…

Abstract

Purpose

The purpose of this paper is to identify and examine the determinants of individuals’ attitude (ATT) and behavioural intention (BI) to use dietary and fitness mobile apps in the context of India.

Design/methodology/approach

The present study develops a conceptual model by incorporating additional variables such as health consciousness (HC), perceived trust (PT), social influence (SI) and personal innovativeness (PI) into the original technology acceptance model (TAM). These constructs were extracted from existing theories and literature on technology adoption, individuals’ health beliefs and personality traits. The conceptual model has been empirically tested and validated by applying structural equation modelling using STATA version 15. The data was collected from both potential and actual users of dietary and fitness mobile apps through a structured questionnaire, both online and manually. Following a convenience sampling approach, a total of 450 respondents from Delhi national capital region (NCR) were contacted, of which 264 valid responses were considered for final analysis.

Findings

The results revealed that of all the factors predicting individuals’ “attitude” towards the use of dietary and fitness apps, perceived usefulness was found to be the most significant followed by PI and PT. Similarly, behavioural “intention to use” was most strongly determined by an individual’s attitude towards the usage of dietary and fitness apps followed by SI.

Practical implications

Findings of the study offer meaningful insights and implications for academics and practitioners. Mobile app developers and service providers can gain an understanding of the consumer’s behaviour towards adoption of dietary and fitness apps and improve the app’s utility, service quality, interface and features in view of the empirically validated determinants of such behaviour. Furthermore, it is essential for the service providers to undertake promotional efforts to not only create awareness of the availability of such apps but also at the same time educate people on the needs, functionalities and utilities they offer. Also, to gain a wider acceptance of the apps, focus on more communication and gamification/ entertainment features is required.

Originality/value

This study adds value by identifying the factors from varied perspectives (technical, social, health and personal) impacting individuals’ attitude and BI to use an innovative health intervention i.e. dietary and fitness mobile apps in a developing economy. Furthermore, the study proved the robustness of extended TAM in the area of healthcare. Lastly, this paper is among the few papers in the Indian context that assessed the adoption of dietary and fitness mobile apps.

Details

Journal of Indian Business Research, vol. 16 no. 3
Type: Research Article
ISSN: 1755-4195

Keywords

Open Access
Article
Publication date: 24 September 2024

Abhishek N., Sonal Devesh, Ashoka M.L., Neethu Suraj, Parameshwara Acharya and Divyashree M.S.

This study aimed to identify factors influencing AI/chatbot usage in education and research, and to evaluate the extent of the impact of these factors.

Abstract

Purpose

This study aimed to identify factors influencing AI/chatbot usage in education and research, and to evaluate the extent of the impact of these factors.

Design/methodology/approach

This study used a mixed approach of qualitative and quantitative methods. It is based on both primary and secondary data. The primary data were collected through an online survey. In total, 177 responses from teachers were included in this study. The collected data were analyzed using a statistical package for the social sciences.

Findings

The study revealed that the significant factors influencing the perception of the academic and research community toward the adoption of AI/interactive tools, such as Chatbots/ChatGpt for education and research, are challenges, benefits, awareness, opportunities, risks, sustainability and ethical considerations.

Practical implications

This study highlighted the importance of resolving challenges and enhancing awareness and benefits while carefully mitigating risks and ethical concerns in the integration of technology within the educational and research environment. These insights can assist policymakers in making decisions and developing strategies for the efficient adoption of AI/interactive tools in academia and research to enhance the overall quality of learning experiences.

Originality/value

The present study adds value to the existing literature on AI/interactive tool adoption in academia and research by offering a quantitative analysis of the factors impacting teachers' perception of the usage of such tools. Furthermore, it also indirectly helps achieve various UNSDGs, such as 4, 9, 10 and 17.

Details

Quality Education for All, vol. 1 no. 1
Type: Research Article
ISSN: 2976-9310

Keywords

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