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The elaboration likelihood model (ELM) provides a general framework for understanding the basic processes underlying the effectiveness of persuasion. The purpose of this paper is to utilize the ELM to understand the basic processes underlying the effectiveness of persuasion to use digital libraries for getting information.

The survey data collection was conducted in one comprehensive university. The partial least squares structured equation modelling was employed to verify the research model.

Source credibility and reputation have positive effects on information usefulness which further significantly impacts digital library usage for getting information. The effect of information quality on information usefulness is overpowered by reputation. Information need positively moderates the effect of information quality on information usefulness and negatively moderates the effect of reputation on information usefulness.

Digital libraries enormously influence the way how individuals gather information over the world. However, the important status of digital libraries as conventional information sources in practice invites appreciation by more and more people. The authors believe the findings of this study provide useful insights for facilitating digital libraries to be fully accessed and utilized.

This study explores the effects of the central route (information quality) and the peripheral route (source credibility and reputation) on digital library usage for getting information by extending the ELM with information need as a motivation variable, presenting a new lens for digital library research and practice alike.

This study aims to analyze the motivations underlying information usefulness, attitude and acceptance of health information related to coronavirus disease 2019 (COVID-19) avoidance based on the information acceptance model (IAM) and the elaboration likelihood model (ELM).

This study conducted a quantitative approach using survey that generated 364 valid responses. Structural equation modeling was applied to analyze the data and evaluate the hypotheses.

The results of this study showed that the determinants of information usefulness are argument quality (comprising accuracy and timeliness) and peripheral route (comprising credibility and relevance), whereas no significant relationship was found between completeness and information quantity and information usefulness. Further analysis indicated that attitude and information usefulness significantly affect health information acceptance to COVID-19 avoidance.

Using ELM and IAM, an explanation of health information acceptance in the salient pandemic context was given. This study contributed to the current literature by offering insights into attitude and information usefulness for information acceptance. The validation of the model was strengthened by identifying the effects of argument quality and peripheral route attributes on information usefulness, which is stated to make contributions to the earlier literature.

Practitioners should strive to understand the facilitators regarding argument quality and peripheral routes to broaden information usefulness. The findings of this study are helpful for practitioners to implement communication campaigns that foster attitude and health information acceptance in the COVID-19 pandemic as well as in similar disease situations.

This study provides individuals and organizations with necessary information about the importance of mobile applications (m-applications) in distributing online information and about reliable guidelines for the implementation of disease avoidance to improve their health status.

Existing studies investigated users’ health information acceptance in some contexts related to general disease, but less is known about this behavior among young individuals via m-applications at the moment of COVID-19 and in emerging economies. This study identifies the efforts made by the relationship between information and technological diffusion to help individuals surmount difficulties in times of crisis.

This study aims to compare the effects of YouTube information sources (influencer vs word of mouse) on the consumer purchase decision. This paper extends the information adoption model (IAM) to include information language as a central cue and skepticism toward online information as a moderating factor.

A between-subjects experiment, 2 (influencer vs word of mouse) × 2 (positive vs negative information), was designed to test hypotheses. A total of 171 consumers participated in the experiment and multigroup structural equations modeling (AMOS 21) was applied.

The results indicate that consumers perceive argument quality to be more useful when the information comes from word of mouse (WOMS). While information language was deemed more useful when the information source was a YouTube influencer and the information type was positive. The study also found that skepticism toward online information reduced the overall effects, particularly for influencers and positive information.

This study contributes to the theory by identifying and investigating the existing gaps in knowledge. For practitioners, findings speak to the synergetic power of YouTube influencers and WOMS as an effective marketing strategy.

This paper is one of the first to compare the effects of YouTube influencers and consumer comments by using the IAM. It also extends IAM with the inclusion of information language as a central cue and skepticism toward online information as a moderating factor.

This study analyses to what extent politicians use public sector entities' financial statements along with the politicians' perceptions of the usefulness of such statements in the politicians' decision-making. The authors analyze financial statements' use and usefulness when the statements are prepared on a modified accrual basis and in the setting where there is the intention of full accrual accounting adoption. In addition, this study provides information about the use of the individual components of financial statements and investigates the reasons why the statements may not be used.

This study was conducted using a questionnaire. The authors surveyed politicians that are members of Croatian public sector bodies. To conduct this research, the politicians were contacted by telephone over the period from February to April 2022.

The findings of this study are of potential interest to researchers, regulators and policy makers. The findings show that most politicians use financial statements, but the politicians' perception of the statements' usefulness when the statements are prepared on a modified accrual accounting basis is greater than the politicians' actual use of the statements. The findings also show that in the process of making decisions, politicians use the selected financial statements that contain information of interest to the politicians; that the politicians tend to gravitate to the use of reports on revenue, expenses, receipts and expenditure prepared on modified accrual bases which are closer to budgetary reporting; that the politicians use the information that supports the politicians' sphere of responsibility as enforced by legislation.

This study provides insights into the use and usefulness of financial statements in public sector setting where modified accrual accounting is used to prepare the statements and reports. This study provides additional evidence on the significance of legal setting to the financial reporting in public sector.

The purpose of this paper is to explore preparers’ and users’ perception of intellectual capital (IC) usefulness and to examine the significant differences in the usefulness perceptions of IC information and its categories according to sex, age, function, educational level, specialty and professional experience of respondents.

This exploratory study drew on a questionnaire survey sent to five groups of preparers and users who were asked to provide their usefulness perception about information on IC and its categories.

This paper found that the five preparers and users groups perceive information on IC as well as its three categories as useful for their decision-making purposes. In addition, it concluded that the usefulness perception of IC information does not differ by sex, age, function, educational level and specialty of the respondents, but it differs according to the professional experience.

To the extent that users perceive IC information as useful, managers are encouraged to disclose more information about this hidden capital in order to improve their transparency. As there are no generally accepted IC reporting guidelines and in order to fill informational gaps between companies and their stakeholders, accounting standards bodies could regulate the IC information disclosure by developing relevant communication standards in accordance with stakeholders’ expectations. They may identify information items that should be considered as a priority by making them mandatory for disclosure purposes, and other items voluntary.

The paper can be regarded as the first exploratory study to investigate the IC information usefulness from the perspectives of five preparers and users groups in Tunisia, as an example of a developing economy in Africa.

The article aims to analyse the perception of the internal users regarding the usefulness of the municipal financial reporting in the context of decision making in the Portuguese local administration.

This research is quantitative and positive, based on a cross‐section analysis through the online application of a questionnaire to the decision makers (politicians and technicians) of the 308 Portuguese municipalities. The approach is based on the paradigm of information usefulness.

The results indicate a high usefulness for the decision making of the municipal financial reporting, in its current form and content. However, this usefulness would increase if information, other than what is mandatory, were introduced. In general, the two different groups of decision makers, politicians and technicians, behave somewhat differently, regarding the usefulness that the financial reporting holds for them. The technical decision makers consider it of greater value. There is no statistical evidence that shows that there is a link between the training area and professional experience of the internal decision makers and the usefulness of the municipal financial reporting. Both types of users show a preference for the information set within the budgetary accounts, although accrual‐based information also proves to be of excellent value.

The main limitations of this study are related to the way information was collected (questionnaire) to obtain empirical evidence. The questionnaire, sent by email, despite reaching a wide‐ranging and dispersed population, does not assess the truthfulness and integrity of the responses. Furthermore, it does not make it possible to really identify the usefulness of the municipal financial reporting. The use of perceptive measures can also represent a threat to the study's internal validity.

The results of this study have important repercussions on the internal decision makers concerning the usefulness of the municipal financial reporting. Particularly, since the general approach towards the usefulness of the reporting could become a solid work basis for the regulatory bodies to enhance the current reporting model in the light of its suitability within the internal decision making.

Research on this study is original as it provides, as far as the authors are aware, the first empirical evidence of the perceptions of internal users on the usefulness of the municipal financial reporting in Portugal, in regard to decision making.

As the two sides of the same coin, usefulness and usability have emerged as pivotal research themes in user experience field. This study compares cognitive effort and cognitive resource allocation strategy across documents varying perceived usefulness and then across documents with different objective usability (unimodal vs multimodal discourses).

A controlled user study of four identifying tasks related to public health epidemics was conducted to collect data, including document usefulness as perceived by participants, presentation modes of the document and gaze behaviors on each document.

Usefulness and modality discourse impact cognitive effort and resource allocation strategy in health information search. In useless health documents, spatial encoding resource spending increased significantly with multimodal discourse, and a spatial browsing strategy with an evident exploratory feature was applied; while in useful documents, including low-useful and high-useful, both spatial and information encoding resource spending increased significantly with multimodal discourse, and an information processing strategy with an evident comprehensive feature was applied. Notably, multimodal discourse failed to enhance decision-making effectiveness. Furthermore, in useful documents, the interaction effect of the presentation mode of useful information and multimodal discourse on cognitive effort followed an inverted U-shape pattern.

This paper sheds new light on the interaction effect of usefulness and usability on cognitive effort and resource allocation strategy, highlighting its significance in cognitive effort detecting for multimodal discourse and improving effectiveness and efficacy of health information identification by optimizing information presentation mode design.

The flagship traceability technology is increasing transparency, social benefit and economic value particularly after the pandemic. There has not been much research on how information quality in transparency affects information usefulness and trust. The research model is built on the framework of transparency requirements and incorporates the usefulness of traceability information and trust.

Questionnaire survey was used for data collection. To evaluate the research model, structural equation modeling (SEM) was employed. Measurement invariance analysis was used to investigate variations in trust between groups.

The results show that transparency requirements including information relevancy, ease of manipulation and value-added information affect information usefulness. The usefulness of traceability information positively affects trust in producers. Information receivers who believe in the credibility of traceability information have a higher level of trust than those who do not.

The results have important theoretical and practical implications for academia and industry to devise strategies and policies on data-centric traceability systems.

Electronic word of mouth (eWOM) is a digital marketing method that has been considered by some companies as an effective and efficient approach to enhance social learning and the environment for the customers. A social media user could benefit from gaining information from other users to aid their decision-making process. Instagram is an example of a social media platform that could be utilized for the application of eWOM. It could serve as a source of quality, credible and detailed information, and a channel to increase customer interactions and trust. This study aims to determine the effects of eWOM information generated through Instagram on patients’ intention to join the in vitro fertilization (IVF) programs. By adopting the information acceptance model (IACM) theory, several parameters were evaluated: information quality, credibility, usefulness, adoption, attitude toward information, and purchase intention. The structural equation modeling (SEM) was used to analyze as many as 200 respondents of Morula IVF Jakarta and were active Instagram users. The results showed that the adoption of information and attitude toward information had considerably influenced patients’ intentions to join the IVF programs. Such circumstances might have occurred as a result of the increase in information exchange about IVF, through the discussions and sharing of experiences by patients on Instagram. Furthermore, information usefulness was demonstrated to affect information adoption and was influenced by the credibility of information and attitudes toward information. Nonetheless, one variable which did not display any effects on the usefulness of information was the quality of information. In summary, the characteristics of eWOM information that were conveyed on Instagram could affect the intention of patients in joining the IVF program.

The International Accounting Standards Board (IASB) has justified the simplification of International Financial Reporting Standards (IFRS) for small- and medium-sized enterprises (SMEs) in several ways, but no effective justification for this simplification has been made based on the information needs of users. This study aims to provide empirical evidence of the decision usefulness of IFRS for SMEs from a prominent user group of SME financial statements – the banks.

This study uses a mixed-method approach. First, a survey was conducted on commercial bank lending officers to assess the usefulness of different disclosure items included in the SME financial statements. Second, semi-structured interviews were conducted with commercial bank lending officers to gain an in-depth insight into the appropriateness and economic consequences of the requirements of IFRS for SMEs on their lending decisions.

The findings show that commercial bank lending officers did not consider all the disclosure requirements presented to them to be equally important. Hence, to facilitate the actual needs of the users’ decision usefulness, it is imperative that when given the opportunity, users participate in the development of accounting standards.

The findings of this study will be of interest to accounting regulators for evaluating the successful implementation of IFRS for SMEs and planning the next review of IFRS for SMEs. The IASB and SME Implementation Group are presently considering ways to increase user involvement for the next review of IFRS for SMEs, and the findings of this study signify the need for user involvement in the standard setting process.