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This paper aims to propose a user adoption model of human resource information system (HRIS) in the Jordanian public sector by integrating the task technology fit (TTF) model and the unified theory of acceptance and usage of technology (UTAUT).

Using a quantitative approach, survey data were collected using an online survey from employees working in four different public organizations in Jordan, and structural equation modelling has been used to validate the research model.

The study found that among the constructs of the UTAUT model performance expectancy, social influence and facilitating condition have a significant effect on users’ behavioural intention to adopt HRIS. Furthermore, the results also reveal that effort expectancy has an insignificant effect on adoption behaviour. The findings also show that all TTF hypotheses were supported by the data collected. Both task characteristics and technology characteristics have a significant effect on the TTF construct, which further determines users’ adoption behaviour.

These findings contribute to the extant academic literature and have practical implications, improving the understanding of the HRIS adoption and use in public sector organizations.

The purpose of this study is to examine the factors influencing the usage of cloud-based accounting information systems (AIS) in the crisis era (i.e. the COVID-19 pandemic) by expanding the unified theory of acceptance and use of technology (UTAUT) with new related critical factors.

A quantitative research approach based on a cross-sectional online questionnaire was used for collecting empirical data from 438 potential and current users of cloud-based AIS. Structural equation modeling based on analysis of a moment structures 25.0 was applied in the data analysis.

The outcome of the structural path revealed that performance expectancy, social motivation, COVID-19 risk (COV-19 PR) and trust (TR) were significantly influencing users’ behavioral intention (BI) toward using cloud-based AIS and explained 71% of its variance. While, contrary to what is expected, the impact of effort expectancy and perceived security risk (SEC) on BI was insignificant. In addition, BI was revealed to influence the actual usage behaviors and explained 74% of its variance. The outcome factors: communication quality (CQ) and decision quality (DQ) were significantly influenced by the usage of cloud-based AIS.

The current research would be valuable for small- and medium-sized enterprises officials and policymakers to illustrate the relatively low rates of cloud-based AIS and formulate strategies to boost the acceptance and use of cloud-based AIS by Jordanian users, where cloud-based services are still deemed as an innovation.

To the best of the authors’ knowledge, the current study is the first academic paper that extends the UTAUT by integrating additional factors: TR, SEC and COV-19 PR. In addition to two outcome variables: CQ and DQ, to study the cloud-based AIS in the Jordanian setting beyond the COVID-19 pandemic. The current research contributes to the academic knowledge on information technology information system adoption by considering cloud accounting acceptance and use and integration into the work practices of users through the BIs and actual use of cloud-based AIS in Jordan.

This paper aims to investigate the variables that could contribute to facilitating or hindering FinTech adoption in Jordan and how that will affect human well-being (quality of life [QoL]).

A conceptual framework was formulated through the integration of “the unified theory of acceptance and use of technology” (UTAUT), “task-technology fit” (TTF) model and two additional factors, namely, “financial literacy” (FL) and “quality of life” (QoL). A cross-sectional online survey was used to obtain data from 378 FinTech users employing a quantitative method. AMOS 26.0 was utilized to analyse the data based on “structural equation modelling” (SEM).

The analysis of the structural path found that UTAUT constructs including “performance expectancy (PE), effort expectancy (EE), facilitating conditions (FC), social influence (SI)”, and TTF were significant determinants of FinTech adoption. Only technology characteristics (TECH) was a significant predictor of TTF. Also, the analysis of empirical data revealed a significant mediating impact of FinTech adoption on the association between FL and QoL, underlining the important role of digital FL in digitalizing societies. Likewise, FL affected the QoL directly.

This research will be beneficial for “FinTech service providers” (FSPs) and policymakers to offer thorough insights regarding the current relatively low acceptance rates of FinTech, contributing to strategies’ formulation that could promote FinTech usage by Jordanian customers, where FinTech is still considered an innovative technology. In addition, FL needs to integrate digital literacy to utilize state-of-the-art technologies for more effective financial management. This is with being able to make decisions facilitating the management of life outcomes which could result in better QoL.

To the best of the author’s knowledge, this research is the first research paper that integrates the UTAUT and TTF models and also adds two additional constructs, namely, FL and QoL, to investigate the FinTech in the Jordanian setting. This study could contribute to the literature on IT adoption by considering FinTech usage and incorporation into individuals’ life in Jordan.

Under the integrated perspective of the Net Valence Framework (NVF) and Theory of Reasoned action (TRA), this research intends to examine the impact of drivers (perceived risks (PRs) and benefits) on FinTech adoption (FA) as well as on business sustainability (BS) of small and medium-sized enterprises (SMEs) in Oman. The purpose of this study is to examine the impact of drivers (perceived risks and benefits) on FinTech adoption (FA) and business sustainability (BS) of SMEs in Oman , under the integrated perspective of the Net Valence Framework (NVF) and Theory of Reasoned Action (TRA).

Primary data was collected from 402 owners and managers of SMEs in Muscat, Oman using a purposive sampling method. Structural Equation Modeling with Partial Least Squares was mainly applied to assess the PRs and perceived benefits (PBs) determining both FA and BS of SMEs.

The results indicate that PBs (economic, convenience, transaction efficiency) positively impact FA, while PRs (financial, legal, security, operational) act as deterrents toward FA. Both the benefits and risks significantly influence BS. FA itself fosters sustainability, and PBs directly enhance it through ease of use, cost reduction and knowledge acquisition. Conversely, PRs hinder sustainability due to concerns about skills gaps, security, social inclusion and environmental considerations.

The research forms a model capturing the pros and cons of FA of SMEs to provide stakeholders with ideas that would promote sustainability and drive fintech-based growth and innovation. For instance, by improving financial management efficiency, increasing market access and enhancing competitiveness, SMEs can adopt fintech solutions to support sustainable growth and achieve Sustainable Development Goals across the region’s economy.

The current research, through the lens of the NVF as well as TRA, explores the contribution of FA determined by PRs and benefits toward BS of SMEs in the context of Oman.

This article aims to extend the Unified Theory of Acceptance and Use of Technology (UTAUT) model to understand the factors affecting the usage behavior of Blockchain from accountants' and auditors’ perspectives and its impact on their performance.

A quantitative research approach employing a web-based questionnaire was applied, and the empirical data were gathered from 329 potential and current users of Blockchain in the accounting and auditing profession in Jordan. The analytical model was based on structural equation modeling (SEM) using AMOS 25.0.

The experimental findings of the structural path confirmed that performance expectancy (PE), social influence (SI), Blockchain transparency (BT) and Blockchain efficiency (BE) were significantly affecting individuals’ behavioral intention (BI) toward the use of Blockchain-based systems and helped to explain (0.67) of its variance. Also, BE has a positive significant impact on PE. Whereas, in contrast to what is anticipated, the influence of effort expectancy (EE) on BI was not supported. Additionally, users’ intentions were found to affect the actual usage (AU) behavior and helped to explain (0.69) of its variance. The outcome variables proposed in this study: knowledge acquisition (KACQ) and user satisfaction (USAT) were significantly influenced by the AU of Blockchain technology.

This study outlines practical implications for government, policymakers, business leaders and Blockchain service providers aiming to exploit the advantages of Blockchain technology (BCT) in the accounting and auditing context.

To the best of the authors’ knowledge, this article is one of the few studies that offer an evidence-based perspective to the discussions on the effect of disruptive and automated information and communication technologies (ICTs), on the accounting and auditing profession. It applies an innovative approach to analysis through the integration of UTAUT, contextual factors: BT and BE, besides two outcome factors: KACQ and USAT within its theoretical model. This study extends and complements the academic literature on information technology/information systems acceptance and use by providing novel insights into accountants' and auditors’ views.

Due to its ability to support well-informed decision-making, business intelligence (BI) has grown in popularity among executives across a range of industries. However, given the volume of data collected in health-care organizations, there is a lack of exploration concerning its implementation. Consequently, this research paper aims to investigate the key factors affecting the acceptance and use of BI in healthcare organizations.

Leveraging the theoretical lens of the “unified theory of acceptance and use of technology” (UTAUT), a study framework was proposed and integrated with three context-related factors, including “rational decision-making culture” (RDC), “perceived threat to professional autonomy” (PTA) and “medical–legal risk” (MLR). The variables in the study framework were categorized as follows: information systems (IS) perspective; organizational perspective; and user perspective. In Jordan, 434 healthcare professionals participated in a cross-sectional online survey that was used to collect data.

The findings of the “structural equation modeling” revealed that professionals’ behavioral intentions toward using BI systems were significantly affected by performance expectancy, social influence, facilitating conditions, MLR, RDC and PTA. Also, an insignificant effect of PTA on PE was found based on the results of statistical analysis. These variables explained 68% of the variance (R²) in the individuals’ intentions to use BI-based health-care systems.

To promote the acceptance and use of BI technology in health-care settings, developers, designers, service providers and decision-makers will find this study to have a number of practical implications. Additionally, it will support the development of effective strategies and BI-based health-care systems based on these study results, attracting the interest of many users.

To the best of the author’s knowledge, this is one of the first studies that integrates the UTAUT model with three contextual factors (RDC, PTA and MLR) in addition to examining the suggested framework in a developing nation (Jordan). This study is one of the few in which the users’ acceptance behavior of BI systems was investigated in a health-care setting. More specifically, to the best of the author’s knowledge, this is the first study that reveals the critical antecedents of individuals’ intention to accept BI for health-care purposes in the Jordanian context.

In this research, we seek to understand the effects of artificial intelligence (AI) and knowledge management (KM) processes in enhancing proactive green innovation (PGI) within oil and gas organizations. It also aims to investigate the moderator role of trust and sustainability in these relationships.

This paper employs a quantitative analysis. Surveys have been gathered from the middle-line managers of twenty-four oil and gas government organizations to evaluate the perceptions of the managers towards AI, KM processes, trust, sustainability measures and proactive measures toward green innovation. Analytical and statistical tools that were employed in this study, including structural equation modeling with SmartPLSv3.9, have been used to analyze the data and to examine the measurement and structural models of this study.

The study results reveal a significant and positive impact of AI utilization, KM processes and PGI within oil and gas organizations. Furthermore, trust and sustainability turn out to be viable moderators affecting, and influencing the strength and direction of AI, KM and PGI relationships. In particular, higher levels of trust and more substantial sustainability commitments enhance the positive impact of AI and KM on green innovation outcomes.

Understanding the impact of AI, KM, trust and sustainability offers valuable insights for organizational leaders and policymakers seeking to promote proactive green innovation within the oil and gas industry. Thus, organizations can increase the efficiency of sustainable product development, process improvement and environmental management by using robust AI technologies and effective KM systems. Furthermore, fostering trust among stakeholders and embedding sustainability principles into organizational culture can amplify the effectiveness of AI and KM initiatives in driving green innovation outcomes.

This study extends the current knowledge by assessing the effect of AI and KM on proactive green innovation while accounting for trust and sustainability as moderators. Utilizing quantitative methods offers a nuanced understanding of the complex interactions between these variables, thereby advancing theoretical knowledge in the fields of innovation management, sustainability and organizational behavior. Additionally, the identification of specific mechanisms and contextual factors enriches practical insights for organizational practitioners striving for a practical understanding of the dynamics of the complexities of sustainable innovation in an AI-driven era.

The Metaverse is an immersive virtual world where individuals interact with each other using an avatar. The Metaverse is promised to offer several potentials for different sectors. While the Metaverse promotes innovative interaction between individuals (e.g. learners), there is a scarcity of knowledge on what influences its acceptance and use in higher educational institutions (HEIs), particularly in developing countries. Thus, this paper aims to identify the factors that affect the users' intentions toward Metaverse technology for educational purposes in the HEIs in Jordan.

A study model was created by incorporating variables from the unified theory of acceptance and use of technology (UTAUT) (performance expectancy, PE; effort expectancy, EE; social influence, SI; and facilitating conditions, FC) and information system success (ISS) model (user satisfaction, SAT; system quality, SQ; service quality, SVQ and information quality, IQ) with perceived curiosity (PC) and hedonic gratification (HG) constructs. Both PC and HG were added as context-related factors that could contribute to improving the applicability of UTAUT and ISS to a wide range of technology use contexts. Data were gathered from 441 Jordanian university students using an online questionnaire.

The analysis of the structural model revealed that users' behavioural intentions toward using Metaverse were significantly affected by user satisfaction (SAT), performance expectancy (PE), facilitating conditions (FC) and hedonic gratification (HG). Also, information quality (IQ) and services quality (SVQ) were revealed to have a significant influence on user satisfaction. Likewise, the results illustrated a significant impact of systems quality (SQ), information quality (IQ) and service quality (SVQ) on PE. Lastly, a significant effect of PC on the EE factor was found.

This study will shed light on a number of practical implications for developers, designers, service providers and decision-makers supporting the acceptance and adoption of the Metaverse technology in the educational context. Also, it will contribute to developing the right strategies, and Metaverse content which will draw the attention of learners.

As per the surveyed literature and the researcher's prior knowledge, this is one of the first studies that integrate the UTAUT model, ISS model and two contextual factors (PC and HG) besides testing the proposed model in a developing country (Jordan). This paper is one of the few in which the individuals' acceptance behaviour of Metaverse technology was examined in the HEIs context.

This study aims to investigate the key factors that influence the behavioural intention of doctors to adopt the knowledge sharing driven blockchain technology in government hospitals. The study is based on the Unified Theory of Acceptance and Use of Technology 2, with the addition of trust as an independent variable and knowledge sharing as a mediating variable between trust and behavioural intention.

The data for the study was collected through a correlation and cross-sectional study using a survey, with a sample of 322 responses being used for the final analysis. The initial analysis of the data was conducted using SPSS v.26, followed by a partial least squares structural equation modelling (PLS-SEM) analysis using SmartPLS v.3.9 to test the validity and reliability of the measures and to examine the hypothesized relationships.

The results supported the proposed framework. The results of PLS-SEM indicate that all proposed pathways support the model. In particular, the results of the study reveal that performance expectation, effort expectation, social influence, facilitation conditions and trust are drivers of blockchain adoption and have a significant impact on the behavioural intention of clinicians in hospitals. Furthermore, the study found that knowledge sharing mediated the relationship between trust and behavioural intention.

The present study sheds light on the challenges facing blockchain technology, such as privacy and trust concerns and proposes a more sustainable approach based on knowledge management to enhance the effectiveness of blockchain technology and overcome these challenges.

The significance of this paper lies in the limited literature examining the relationships between blockchain technology and knowledge management processes. Furthermore, a hypothetical framework that includes the knowledge sharing process as a mediating variable between trust and behavioural intention to adopt blockchain technology has not been presented or developed in any previous studies, particularly in the context of Iraq. Thus, this work is novel and unique in its approach.

In light of the repercussions of the COVID-19 pandemic, electronic auditing otherwise known as computer-assisted audit tools and techniques (CAATTs) has become inevitable to automate the auditing process worldwide. Accordingly, the purpose of this study is to examine the influence of technological, organizational and environmental (TOE) factors on public sector adoption of CAATTs in developing countries such as Jordan under the COVID-19 pandemic conditions.

This study used 136 usable responses from the managers of internal audit (IA) of the Jordanian public sector entities. The data collected were analyzed using partial least squares-structural equation modeling. The TOE framework has been used in this study to consider a wide set of TOE factors. Then, this study suggests a CAATTs adoption model that incorporates the related technology factors of the diffusion of innovation theory to environmental and organizational factors. Further, this study contributes to the TOE framework by addressing government regulations, audit bodies’ support and audit task complexity as environmental factors affecting CAATTs adoption in the context of the public sector.

The results revealed that for technological factors, only the compatibility affects CAATTs adoption by the IA departments. For organizational factors, organizational readiness, top management support, auditors’ information technology competency and entity size were found to be significant factors. From the environmental factors, both government regulation and audit task complexity influence the CAATTs adoption. Besides, entity size moderates the influence of top management support on the CAATTs adoption in the public sector.

The findings could highlight the significance of the CAATTs adoption in the public sector institutions (by internal auditors) post-COVID-19, taking into consideration the TOE framework’s factors. Also, the findings are significant for the decision-makers and regulators in declaring new legislation for the electronic IA profession in the Jordanian public sector.

It turns out that the CAATTs adoption in the public sector can definitely enhance their ability to achieve the role of IA in preserving public funds and restricting corrupt practices within the public sector.

To the best of the authors’ knowledge, this study is one of the first studies that address the professional audit agency support and audit task complexity as environmental factors, as well as the entity size as an organizational factor, that affect CAATTs adoption in the IA department of the public sector.