Adoption Of Robotic Process Automation (RPA) And Its Effect on Business Value: An Internal Auditors Perspective
Authors : Awni Rawashdeh1
Esam Shehadeh2
Abedalqader Rababah3
Saleh K. Al-Okdeh4
Abstract : Organizations can adapt and use RPA to automate the manual tasks associated with their financial process. The ability to automate manual tasks influences the business value, but there are few studies on the association between adopting RPA and business value. This research investigates the effects of technology-organizational-environmental (TOE) factors on adopting RPA and business value in industrial countries. This study employed the TOE framework as a determinant affecting the adoption of RPA and business value. Using the targeting audiences method, the sample was determined. The data collection strategy used an online survey with internal auditors. The survey was automatically introduced to respondents who were most likely to find it relevant, followed by adding a filter within the survey to increase the accuracy of the target sample for the field of study. The data were analyzed using SEM. The findings revealed a direct positive relationship between TOE constructs, the adoption of RPA, and business value. Furthermore, a significant favorable influence was found between RPA adoption and business value. The adoption of RPA in internal audits is driven more by organizational factors than technological and environmental factors, despite their importance and significance in the model. This study has implications for practitioners and researchers interested in investigating RPA adoption. It builds an empirical model, including several determinants that may influence the adoption of RPA, in addition to the RPA adoption effect on business value from an internal auditors perspective.
Keywords : Automation, Internal Audit, Adoption, Robotic, Business Value, Vision
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The effect cloud accounting adoption on organizational performance in SMEs
Authors : Awni Rawashdeha and Badi Salem Rawashdehb
Abstract : The study challenges the previous literature and assumes the digital vision as a proxy of intention among Technological, Organizational, and Environmental (TOE) factors and investigates the influence of TOE factors on cloud accounting adoption among Small and Medium Enterprises (SMEs). Furthermore, the effect of cloud accounting adoption on the organization's performance as measured by the balanced scorecard was evaluated. The data collection strategy employed an online survey of owners and managers using snowball methodology, in which the survey was automatically introduced to the respondents most likely to find relevant. The data was validated prior to SEM analysis. Seven of eight hypotheses were accepted, including the two hypotheses about the impact of the digital vision on cloud accounting adoption and the hypothesis about the impact of cloud accounting adoption on balanced scorecard-measures organizational performance. Despite the importance of the statistically significant factors in the study model, the digital vision was the most affected by the organizational readiness factor. The findings contribute to the TOE model by challenging the previous literature and assumption of digital vision as a proxy of intention among TOE factors. Future studies should use the TOE framework more caution if the intention is assumed to be a mediating variable
Keywords : TOE framework Digital vision Adoption Organizational performance Cloud accounting SMEs
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Factors influencing electronic data interchange adoption among small and medium enterprises in Saudi Arabia
Authors : Awni Rawashdeh, Lamia Al-namlah
Abstract : The small and medium enterprises (SMEs) sector is, indeed, the key to unlock Saudi Arabia’s economic potentials whereby the sector can promote economic growth and provide employment opportunities. As a part of the industrial sector, SMEs make a contribution of about 21 per cent (USD160, 000,000) to the country’s gross domestic product (GDP) and 53 per cent to the total employment of the country in 2016 (JEG, 2016). In addition, SMEs have a superior capacity to generate employment and contribute to the nation’s economic growth. SMEs also have the advantage of being easily adaptable and flexible to the changing market conditions and opportunities since they can make better use of the scarce resources that are available through the limited capital provided (JEG, 2016). Despite the potentials of SMEs, it is observed that programmes, strategies and governmental policies in Saudi Arabia have, unduly, focused on large-scale enterprises, until recently. In several notable cases, discrimination against SMEs, primarily micro-scale enterprises, are also noted. Majority of the SMEs in Saudi Arabia are family-owned although some are operated by professionals (Ahmad, 2012). In order for these SMEs to survive and flourish, they need to incorporate technology into their daily operations, particularly in today’s world of globalisation. Although technology in developed countries have been in practice for more than two decades, technological adoption and information and communication technology penetration, among organisations in Saudi Arabia, have yet to reach a desired level (Rawashdeh, 2013). Nonetheless, the country has made a call for …
Keywords : Adoption, Electronic Data Interchange (EDI), Innovation, SMEs
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Factors influencing the usage of XBRL tools
Authors : B Rawashdeh, A Rawashdeh
Abstract : This study established and empirically validated a model for predicting factors influencing users' behavioural intentions for using XBRL tools. This study explored the behavioural intention of using XBRL tools from the point of view of users by applying the UTAUT model with the addition of trust and satisfaction. An online survey was conducted by using the modified study model to comply with the research objectives. An online survey of 267 respondents obtained and analysed using structural equation modelling (SEM) and IBM SPSS AMOS. The findings show that trust and satisfaction influenced behavioural intent significantly and positively. In turn, the effort expectancy and performance expectancy had a significant impact on satisfaction. The results showed that in the presence of satisfaction there was no direct effect of effort expectancy and performance expectancy on the behavioural intention to use XBRL tools and the emergence of a direct effect of confidence on the behavioural intention to use XBRL tools. The findings correspond with the previous studies and provide a practical reference for XBRL tool developers and decision-makers involved in developing and using XBRL tools for tagging and analysing financial reporting.
Keywords : XBRL, XBRL Tools, UTUAT, SEM, Factors, Influencing, Usage, Users, Financial Reporting, Adoption
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What is the importance of financial analysis at STC and mobily to predict failure, for the financial period 2008 – 2012
Authors : Awni Ataallah Hamad and Haya Almugarry AL-Rawashdeh
Abstract : This research aims to identify the significance of financial analysis and its role in predicting failure in companies. The researcher has selected the Telecommunications sector in the Kingdom of Saudi Arabia represented by Saudi Telecom Company and communications union company (STC and Mobily). And by conducting a financial analysis for the actual data of the two companies, the results of the research shows that the two companies are still standing away from failure, and to avoid failure in the future they must enhance their working capitals to maintain good current ratios, also they have to rationalize the expenses especially the selling expenses.
Keywords : Financial analysis, predicting failure, financial statements
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The Impact of the Rate and Variety of uses of Fixed and Mobile Broadband on the progress of CPE: A Chartered Accountant’s Perspective
Authors : Awni Rawashdeh
Abstract : To examine the impact of the usage of fixed and mobile broadband on the progress of continuing professional education (CPE) from the perspective of chartered accountants in Saudi Arabia, an e-mail survey was conducted. A random sampling of chartered accountants in Saudi Arabia was investigated. This research was aimed to identify any correlation between the time of the day (eg before work, in the morning, during work, mid-day, after work, late afternoon/evening, night, late night, intermittently throughout the day) and the rate and variety of use of fixed and mobile broadband services. This research also aimed to understand the rate and variety of use of broadband services and their impact on CPE progress from the chartered accountant’s perspective.
Keywords : Mobile Broadband, Rate and Variety of Uses
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Factors affecting adoption of internet banking in Jordan: chartered accountant's perspective
Authors :Awni Rawashdeh
Abstract : The purpose of this paper is to investigate the Jordanian accountant’s behavioral intention of using the Internet Banking services to focus on the perceptions of the users in terms of usefulness and ease of use of Internet Banking, besides the privacy of using this dynamic technology for meeting their banking requirements. Design/methodology/approach The questionnaire on Internet Banking was specifically designed and used to survey a randomly selected sample of Jordanian accountants from the web site of the Jordan Association of Certified Public Accountants and 298 usable responses were obtained. The data were analyzed using SPSS and AMOS (structural equation modeling). Findings The results of this analysis support the extended Technology Acceptance Model (TAM) as well as confirm its robustness for predicting the behavioral intention of the adoption of Internet Banking by the Jordanian chartered accountants. Research limitations/implications During a period when quick changes are taking place, new technologies are entering the market every day, resulting in a cross-sectional study which cannot be generalized perfectly. Practical implications The findings offered useful information for the bank management in order to formulate marketing strategies for Internet Banking. Originality/value This study has contributed to the literature available as it formulated and validated an extended TAM for predicting the adoption of Internet Banking.
Keywords : Behaviour Banking Internet Banking Technology Acceptance Model (TAM) Structural equation modelling Accountants Customer attitudes Customer behaviour Web privacy
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Adoption of 4G Mobile Services from the Female Student's Perspective: Case of Princess Nora University.
Authors : Awni Rawashdeh
Abstract : The aim this study was to examine the relationship between the perceived usefulness, perceived ease of use, perceived entertainment, attitude and the users’ intention toward using the fourth-generation (4G) wireless mobile services. Data of this study were collected by survey with a cross sectional approach. The data were analyzed with factor analysis, as well as correlation and regression analyses. The findings reveal that the combination of perceived usefulness, perceived ease of use, perceived entertainment value and attitude are together responsible for determining the users’ intention to use the 4G mobile services. However, the chief predicting factor influencing user intention to use the 4G mobile services is perceived entertainment value. A study of the factors identified should result in a more successful adoption of 4G.
Keywords : wireless mobile services, 4G, adoption, technology acceptance model (TAM), attitude, intention, AMOS, SEM
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An empirical investigation of the determinants of student acceptance of QuickBooks online software
Authors : Awni Rawashdeh
Abstract :The previous studies indicate that lack of user acceptance has long been an impediment to the success of new information systems. The present research addresses why students accept or reject online software and how student acceptance is affected by software design features. The technology acceptance model (TAM) specifies the causal relationships between software design features, PUF, PEU, ATU, and AQU. This study explored PNU accounting students' perceptions on PEU and PUF of using QuickBooks Online (QBO), and ATU. A sample of 110 third and fourth year accounting students who have finished the course in May2012 participated in this study. TAM fully mediated the effects of system characteristics on usage behavior, accounting for 70% of the variance in usage. Perhaps the most unexpected finding was that PUF was equal to the PEU in determining usage, underscoring the importance of incorporating the appropriate functional capabilities in new online software. Overall, TAM provides an informative representation of the mechanisms by which design choices influence student acceptance, and should therefore be helpful in applied contexts for forecasting and evaluating student acceptance of online software. Implications for future research and practice are discussed.
Keywords : Acceptance, QuickBooks online software, student
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Suggested model for XBRL adoption
Authors : AWNI Rawashdeh
Abstract :Despite the fact that researchers in information systems research and has given a focus for understanding of users' adoption of standards, researchers have had a minimal focus upon the application of various adoption models that study a user's adoption of standards. This research is an attempt to fill the gap. Therefore, the aim of this research is to provide a comprehensive review of the extant information systems literature related to users' adoption of presentation standards with an emphasis on XBRL standard and to develop proposed model based upon the review. To achieve the overall aim of this research, there are three objectives are proposed, namely: to review and evaluate the suitableness of antecedent factors and models of technology adoption.(2) To determine the suitable factors of the different models used to understand the diffusion of XBRL;(3) and to formulate of hypotheses for this research, the development of a model for the adoption of XBRL. The contributions of this research are: it integrates the suitable information systems literature in order to consolidate the knowledge of technology adoption from the user's perspective; and provides clear directions for future research. That is, first, this research assesses the flexibility of antecedent models for studying technology adoption issues. Secondly, it joins antecedent research outcomes to develop a comprehensive and coherent picture for the adoption of technology research conducted in the information system area. Thirdly, this paper provides a suggested conceptual model that integrates factors from different technology adoption models to study technology adoption from the …
Keywords : XBRL, behavior intention, adoption.
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Characteristics of consumers influencing adoption behavior for XBRL
Authors : AA Rawashdeh, MH Selamat, MS Abdullah
Abstract : This paper empirically examines the impact of demographic factors upon the XBRL adoption among consumers, the six demographic characteristics that provide insights to XBRL adopters and nonadopters, as they were identified from the literature review used in this study. These included age, gender, education, experience and type of industry. The data on these variables was collected on a global scale employing an online survey. A self-administered questionnaire was positioned on the home page of the XBRL network web site with a total of 166 responses obtained from the respondents. The findings of this research suggest that the four variables of age, gender, experience, type of industry and country significantly differentiated the adopters from the non-adopters of the XBRL, whilst education was found to be non-significant. The implications of the findings are discussed in the context of promoting the adoption of XBRL technology.
Keywords : XBRL, Adoption, Demographic Characteristics
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Towards a Flexible Model of XBRL Diffusion
Authors : Mohamad Hisyam Selamat, Awni Rawashdeh
Abstract : Despite the fact that researchers in information systems (IS) have given a focus in understanding the users’ adoption of information technology (IT), they put a minimal focus upon individual user’s adoption of IT. This research intends to fill this gap. Therefore, the aim of this research is to provide a comprehensive review of the extant of IS literature related to users’ adoption of IT with an emphasis on the extensible business reporting language (XBRL) and to develop proposed conceptual model based upon the review. To achieve the overall aim of this research, three objectives are proposed:(1) to review and evaluate the suitableness of antecedent factors and models of technology adoption;(2) to determine the suitable factors of the different models used to understand the individual diffusion of XBRL; and (3) to propose a conceptual model for XBRL adoption and usage. The contributions of this research are:(1) it integrates the suitable IS literature in order to consolidate knowledge of technology adoption from the user perspectives; and (2) provides clear directions for future research. To achieve this, this research, firstly, assesses the flexibility of antecedent models for studying technology adoption issues. Secondly, it joins antecedent research outcomes to develop a comprehensive and coherent picture for the adoption of technology research conducted in the IS areas. Thirdly, this paper provides a conceptual model that integrates factors from different technology adoption models to study XBRL diffusion from the perspective of the users.
Keywords : XBRL, User Behavior, Diffusion, Adoption, User, Model of XBRL Diffusion, DOI, TAM Model and UTAUT, Decomposed TPB
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Investigating XBRL diffusion: Toward establishing content validity and pre-test of the questionnaire instrument
Authors : Mohamad Hisyam Selamat, Awni Rawashdeh
Abstract : Studies on extensible business reporting language (XBRL) diffusion are just starting to emerge and most of these studies are exploratory in nature. Progress has been made in developing conceptual models to comprehend the adoption and diffusion of XBRL from the user point of view. However in order to validate the conceptual model of XBRL diffusion, a reliable and valid questionnaire instrument has not yet been developed. Therefore, the purpose of this research in progress article is to achieve the following issues: first, content validity (CV) and second, pre-test (PT) the questionnaire. The aim of this article are: first, to identify factors and their relevant elements that sufficiently cover pertinent dimensions of factors that affects users in the area of XBRL diffusion; second, to identify whether of determine factors that have been identified and pertinent elements adequately cover pertinent dimensions of the factors affecting users in the area of XBRL diffusion; and third, to perform a 'PT 'on resulting questionnaire instrument so as to achieve feedback for further modifications before completing the questionnaire for data collection. Primary elements for each factor were determined from both information system adoption literature and antecedent exploratory studies on XBRL diffusion. Validation of the determined elements that have been identified subsequently is using variations of a quantitative manner to CV. The outcomes resulted from content validation are then offered and discussed thereafter. Finally, the article is performed by focusing the limitations of content validation and putting possible future research direction towards examining XBRL diffusion.
Keywords : XBRL diffusion, content validity
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