Big data analytics and innovation in e-commerce: current insights and future directions

Big data analytics (BDA), as a new innovation tool, played an important role in helping businesses to survive and thrive during great crises and mega disruptions like COVID-19 by transitioning to and scaling e-commerce. Accordingly, the main purpose of the current research was to have a meaningful comprehensive overview of BDA and innovation in e-commerce research published in journals indexed by the Scopus database. In order to describe, explore, and analyze the evolution of publication (co-citation, co-authorship, bibliographical coupling, etc.), the bibliometric method has been utilized to analyze 541 documents from the international Scopus database by using different programs such as VOSviewer and Rstudio. The results of this paper show that many researchers in the e-commerce area focused on and applied data analytical solutions to fight the COVID-19 disease and establish preventive actions against it in various innovative manners. In addition, BDA and innovation in e-commerce is an interdisciplinary research field that could be explored from different perspectives and approaches, such as technology, business, commerce, finance, sociology, and economics. Moreover, the research findings are considered an invitation to those data analysts and innovators to contribute more to the body of the literature through high-impact industry-oriented research which can improve the adoption process of big data analytics and innovation in organizations. Finally, this study proposes future research agenda and guidelines suggested to be explored further.

Factors Influencing the decision to Utilize eTax Systems during the CoVId-19 Pandemic: The Moderating Role of Anxiety of CoVId-19 Infection

This study examines the usage of eTax systems using the unified theory of acceptance and use of technology (UTAUT) as a theoretical base. A quantitative methodology using partial least squares-structural equation modelling (PLS-SEM) was used to test the study model against data collected from 209 taxpayers who completed the research questionnaire. The outcomes of this study manifest necessary theoretical extension of the UTAUT model and practical contributions during the pandemic of COVID-19. The findings of this study reveal that the behavioral intention to use eTax systems is highly influenced by performance expectancy, effort expectancy, social influence, social isolation, and anxiety about technology. Similarly, the behavioral intention of eTax systems and anxiety of COVID-19 infection demonstrate a substantial association with the actual usage of eTax systems. Interestingly, the study's findings also show that the anxiety of COVID-19 infection moderates the association bounded by usage intention and actual use of eTax systems. Copyright © 2022, IGI Global. Copying or distributing in print or electronic forms without written permission of IGI Global is prohibited.

Investigating the Influence of COVID-19 Pandemic on Global Currency Exchange

The outbreak of coronavirus disease (COVID-19) as a pandemic has affected the economy globally. In this research, we use the correlation constancy test to explore the effect of COVID-19 on the construction of exchange rates among 15 currencies from European and US countries. Jennrich's control chart and its root sources are utilized to investigate the constancy of the correlation currency's structure. To filter the evidence from Minimum Spanning Tree, we employ a degree centrality measure. The analysis shows that the structures of correlation from January 2019 to December 2021 are not stable. To be detailed, based on October 2021, we determine that COP, HUF, and USD are unsteady currencies amongst others. © 2023, The Author(s), under exclusive license to Springer Nature Switzerland AG.

Cloud-based accounting information systems usage and its impact on Jordanian SMEs’ performance: the post-COVID-19 perspective

Purpose: 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. Design/methodology/approach: 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. Findings: 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. Practical implications: 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. Originality/value: 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. © 2020, Emerald Publishing Limited.

Students’ Perceptions of the Sustainability of Distance Learning Systems in the Post-COVID-19: A Qualitative Perspective

The new Sustainable Learning and Education (SLE) concept was formulated in line with the Sustainable Development Goals (SDGs) announced by the United Nations. In order to achieve SLE, educational bodies need to utilize new technologies. Notably, the outbreak of the coronavirus (COVID-19) has forced educational institutions to utilize more innovative technological approaches to meet the objectives while still being in compliance with the doctrines of SLE. This research was conducted to explore the role of e-learning in transforming the academic industry in the post-COVID-19 time. The qualitative technique for interpretive phenomenological analysis (IPA) was applied to closely examine the participants’ lived experiences. The respondents were chosen from a private university in Jordan, and data were acquired through semi-structured interviews. Quality education, ease of technology, instructor accessibility and the use of online learning resources were the dimensions used for e-learning adoption. The findings highlighted that the students were truly overwhelmed by joining online platforms, but a lack of immediate feedback discouraged them. Besides this, the study will be useful to educational institutions in Jordan and other developing nations in gaining a better understanding of students’ attitudes about e-learning adoption. © 2022 by the authors. Licensee MDPI, Basel, Switzerland.

Mobile payment adoption in the time of the COVID-19 pandemic

Current situation in COVID-19 pandemic as well as the significant digital transformation, where the whole world is being forced to participate, are lead for a wide acceptance to use the mobile payments. The main objective for the current study is to focus on analysing the primary variable "intention to use" through the Apple Wallet mobile payment system "apple wallet app" in United Arab Emirates (UAE), in addition to defining a context and evaluating the various antecedents of its use. The main variables that addressed by the current study are ability to use (skilfulness), perceived usefulness, convenience of the system, perceived risk and the primary variable that mentioned before was intention to use. To conduct the study, we invited 422 respondents to an online survey, and we have used a structural equation modelling analysis. The results indicate that mobile user skilfulness is the variable that most influences the intention to use the proposed payment system, followed by perceived usefulness and convenience of the system, while the perceived risk has a weak negative relationship with intention to use mobile payment via apple wallet app in the light of high Cybersecurity Index in the UAE.

Examining the critical factors of computer-assisted audit tools and techniques adoption in the post-COVID-19 period: internal auditors perspective

Purpose - 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. Design/methodology/approach - 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. Findings - 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. Betides, entity size moderates the influence of top management support on the CAATTs adoption in the public sector. Practical implications - 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 theJordanian public sector. Social implications - 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. Originality/value - 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 CAATIs adoption in the IA department of the public sector.

University lecturers acceptance of moodle platform in the context of the COVID-19 pandemic

Purpose: This study aimed at determining factors which affect university lecturers’ adoption of the Moodle platform under the conditions of COVID-19. In considering the condition of the COVID-19 pandemic, the unified theory of acceptance and use of technology (UTAUT) model was applied and extended by adding two additional variables of learning demand and time pressure to assess their influence on Moodle platform adoption. Design/methodology/approach: Data were obtained from the 226 participants through an online structured questionnaire. The covariance-based approach of structural equation modeling was used to examine the proposed model. The structural model was tested using the maximum likelihood method of analysis of a moment structures to analyze the study’s hypotheses. Findings: Results suggest that performance expectations have a substantial influence on behavioral intent. The effort expectancy, social effect and facilitative factors have no effects on behavioral intentions. Facilitating conditions directly and significantly affect the actual use of Moodle. The results also reveal that learning demands, which is a salient predictor of perceived time pressure, in turn directly and significantly affects the actual use of Moodle. Finally, the behavioral intention has a strong influence on Moodle’s actual usage. Originality/value: Although the UTAUT 2 model is considered to be a new and updated version of UTAUT, it has not been used since newly added variables, namely, price, habit and hedonic motivations, are less related to the context and to avoid respondents’ paradox. Moreover, using the Moodle platform in the researched context is compulsory for both students and instructors. Discussion, insights, limitations and recommendations for future studies are suggested. © 2022, Emerald Publishing Limited.

Assessing the effectiveness of accounting information systems in the era of COVID-19 pandemic

Purpose This study aims to evaluate the Accounting Information Systems (AIS) effectiveness on the organizational level by extending DeLone and McLean success model in developing countries like Jordan. Unlike other studies, this study investigates the effects of system quality, information quality, process quality, collaboration quality, service quality, individual performance and workgroup performance toward organizational performance during the period of the COVID-19 pandemic outbreak. Design/methodology/approach A self-administrated survey was used to collect data from 104 accounting managers operating in listed Jordanian firms in the Amman Stock Exchange (ASE). The partial least squares-structural equation modeling method was used for data analysis. Findings Eight relationships were tested, whereby six were supported as was expected. Particularly, the empirical results reveal that individual performance is positively and significantly influenced by information quality, process quality and service quality. Furthermore, workgroup performance is positively and significantly influenced by individual performance. The results also show that organizational performance is impacted by individual performance and workgroup performance. Originality/value The current study is among the first empirical studies that has extended the information systems success model to evaluate AIS success during COVID-19 pandemic. This study also offers insights into the importance of AIS success among listed Jordanian firms in ASE.

Acceptance of protection technology in a time of fear: the case of Covid-19 exposure detection apps

Purpose: This study explores the acceptance of protection technology, namely, exposure detection apps, in the context of the Covid-19 pandemic. Unlike other situations, the context of the pandemic is characterized by large levels of threat and fear which largely affect the human decision-making process. To identify such characteristics, this study investigates the acceptance of exposure detection apps from the perspective of protection motivation theory (PMT). It examines how the perceived risk of Covid-19, perceived fear of Covid-19, self-efficacy, response efficacy and protection motivation interact to predict the acceptance of exposure detection apps. Design/methodology/approach: Data were collected from 306 Jordanian participants, and structural equation modelling was used for data analysis. Findings: The results reveal that acceptance of these apps is triggered by the perceived risk of Covid-19, which increases the experienced level of fear. The latter then initiates a compelling desire or motivation to protect oneself by using the recommended adaptive response (exposure detection app). The results show that an increased level of self-efficacy and perceived efficacy of exposure detection apps also contribute to the development of protection motivation and later the intent to use exposure detection apps. Originality/value: This study contributes to the technology acceptance domain by developing a context-driven model of the key characteristics of pandemics that lead to different patterns of technology acceptance. The key components in designing effective marketing campaigns to prompt the use of exposures detection apps are discussed. © 2021, Emerald Publishing Limited.