Interactive visualization of big data in the field of accounting

2019 ◽  
Vol 20 (4) ◽  
pp. 497-525 ◽  
Author(s):  
Lisa Maria Perkhofer ◽  
Peter Hofer ◽  
Conny Walchshofer ◽  
Thomas Plank ◽  
Hans-Christian Jetter
Keyword(s):  
Big Data ◽  
Visual Analytics ◽  
Interactive Visualization ◽  
Ease Of Use ◽  
Data Sources ◽  
Sample Population ◽  
Perceived Ease Of Use ◽  
Content Type ◽  
Technological Support ◽  
The Impact

Purpose Big Data introduces high amounts and new forms of structured, unstructured and semi-structured data into the field of accounting and this requires alternative data management and reporting methods. Generating insights from these new data sources highlight the need for different and interactive forms of visualization in the field of visual analytics. Nonetheless, a considerable gap between the recommendations in research and the current usage in practice is evident. In order to understand and overcome this gap, a detailed analysis of the status quo as well as the identification of potential barriers for adoption is vital. The paper aims to discuss this issue. Design/methodology/approach A survey with 145 business accountants from Austrian companies from a wide array of business sectors and all hierarchy levels has been conducted. The survey is targeted toward the purpose of this study: identifying barriers, clustered as human-related and technological-related, as well as investigating current practice with respect to interactive visualization use for Big Data. Findings The lack of knowledge and experience regarding new visualization types and interaction techniques and the sole focus on Microsoft Excel as a visualization tool can be identified as the main barriers, while the use of multiple data sources and the gradual implementation of further software tools determine the first drivers of adoption. Research limitations/implications Due to the data collection with a standardized survey, there was no possibility of dealing with participants individually, which could lead to a misinterpretation of the given answers. Further, the sample population is Austrian, which might cause issues in terms of generalizing results to other geographical or cultural heritages. Practical implications The study shows that those knowledgeable and familiar with interactive Big Data visualizations indicate high perceived ease of use. It is, therefore, necessary to offer sufficient training as well as user-centered visualizations and technological support to further increase usage within the accounting profession. Originality/value A lot of research has been dedicated to the introduction of novel forms of interactive visualizations. However, little focus has been laid on the impact of these new tools for Big Data from a practitioner’s perspective and their needs.

Data-driven marketing for growth and profitability

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Balakrishna Grandhi ◽  
Nitin Patwa ◽  
Kashaf Saleem
Keyword(s):  
Big Data ◽  
Online Survey ◽  
Shareholder Value ◽  
Business Environment ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Data Driven ◽  
Perceived Ease Of Use ◽  
Content Type ◽  
Customer Centricity

PurposeIn the current business environment, more uncertain than ever before, understanding consumer behavior is an integral part of an organization's strategic planning and execution process. It is the key driver for becoming a market leader. Therefore, it is important that all processes in business are customer centric. Marketers need to harness big data by engaging in data driven-marketing (DDM) to help organizations choose the “right” customers, to “keep” and “grow” them and to sustain “growth” and “profitability”. This research examines DDM adoption practices and how companies can aim to enhance shareholder value by bringing about “customer centricity”.Design/methodology/approachAn online survey conducted in 2016 received 180 responses from junior, middle and senior executives. Of the total responses, 26% were from senior management, 39% from middle management and the remaining 35% from junior management. Industries represented in the survey included retail, BFSI, healthcare and government, automobile, telecommunication, transport and logistics and IT. Other industries represented were aviation, marketing research and consulting, hospitality, advertising and media and human resource.FindingsSuccess of DDM depends upon how well an organization embraces the practice. The first and foremost indicator of an organization's commitment is the extent of resources invested for DDM. Respondents were divided into four categories; Laggards, Dabblers, Contenders and Leaders based on their “current level of investments” and “willingness to enhance investments” soon.Research limitations/implicationsWith storming digital age and the development of analytics, the process of decision-making has gained significant importance. Judgment and intuition too are critical to the process. Choosing an appropriate action cannot be done strictly on a rational basis.Practical implicationsThe results of the study offer interesting implications for managing the growing sea of data. An iterative and incremental approach is the need of the hour, even if it has to start with baby steps, to invest in and reap the fruits of DDM. The intention to use any system is always dependent on two primary belief factors: perceived usefulness and perceived ease of use; however, attitudes and social factors are equally important.Originality/valueThere is a dearth of knowledge with regards to who is and is not adopting DDM, and how best big data can be harnessed for enhancing effectiveness and efficiency of marketing budget. It is, therefore, imperative to build a knowledge base on DDM practices, challenges and opportunities. Better use of data can help companies enhance shareholder value by bringing about “customer centricity”.

The impact of using a virtual employee engagement platform (VEEP) on employee engagement and intention to stay

2018 ◽  
Vol 30 (1) ◽  
pp. 242-259 ◽  
Author(s):  
Jungsun (Sunny) Kim ◽  
Anthony Gatling
Keyword(s):  
Technology Acceptance ◽  
Employee Engagement ◽  
Structural Equation ◽  
Organizational Outcomes ◽  
Ease Of Use ◽  
Equation Modeling ◽  
Perceived Ease Of Use ◽  
Intention To Stay ◽  
Content Type ◽  
The Impact

Purpose The purpose of this study is to investigate whether the perceived ease of use and the usefulness of a virtual employee engagement platform (VEEP) positively influence employees’ intentions to use the VEEP and, in turn, actual use of VEEP. This study further examined how using the VEEP influences employee engagement as well as two organizational outcomes (i.e. employee participation and intention to stay). Design/methodology/approach The survey items for this study were developed based on the technology acceptance model (TAM) and motivation theory. Structural equation modeling (SEM) was used to test the proposed relationships in a sample of 373 employees of a hospitality organization in the USA. Findings The results indicate that employees’ perceived ease of use and usefulness of a hospitality company’s VEEP positively influence employees’ intentions to use the VEEP. The study also found employees with greater intentions to use their company’s VEEP tend to use the VEEP more frequently, which in turn positively influenced their engagement. Eventually, the more-engaged employees showed a higher level of participation, as well as intention to stay. Practical implications This study addresses the call by researchers to demonstrate how a VEEP can positively influence employee engagement and to present new insights into how employee engagement can contribute to improving organizational outcomes in a hospitality setting. Originality/value This study is the first empirical study involving the emergent field of engagement platforms and employee engagement in a hospitality setting. Moreover, this research provides support for increased adoption and investment in the VEEP by hospitality companies.

Elements impacting the utilization expectation of various health-care apps in India: a study conducted on smartphone users

foresight ◽  
2020 ◽  
Vol 22 (3) ◽  
pp. 385-400
Author(s):  
Debarun Chakraborty
Keyword(s):  
Health Care ◽  
Mobile Applications ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Smart Phones ◽  
Perceived Ease Of Use ◽  
Content Type ◽  
Behavior Intention ◽  
Health Care Applications ◽  
The Impact

Purpose This paper aims to find out the impact of seven important factors towards behavior intention on various health-care applications in India. The spectacular rise of uses of smart phones in India has introduced various mobile applications in the market. The mobile applications have become very useful and popular amongst the urban consumers due to several reasons such as reducing time, effort, money, etc. Health-care applications which are used in various smart phones are still in an infancy stage in India. Health-care applications have several advantages and facilities and consumers receive few alerts or suggestions for free. Though the health-care applications have various benefits for everyone, still people are less aware of the services they provide. Fewer studies have been done on this particular subject, and people may find the apps interesting if they understand the benefits of these applications. Design/methodology/approach This study aims to find out the impact of seven factors towards behavior intention on various health-care applications in India. The 331 samples have been chosen with the help of a structured questionnaire. The researcher has used stratified random sampling to collect the data for conducting the study, and the samples have been collected from four metro cities of India, namely, Kolkata, Mumbai, Delhi and Chennai. Exploratory factor analysis and multiple regression analysis have been conducted to find out the most influencing factor towards intention with SPSS v 21. Findings The result reveals that out of seven factors, perceived usefulness, enjoyment and time are the most influencing and significant factors towards utilization expectation. The other four variables, namely, cost, increased dependability, perceived ease of use and increased protection do not have a significant impact on the dependent variable. The paper has also revealed that marketers need to penetrate the market with some innovative marketing strategies. The findings of the study is providing the hint for implementing the strategies. Originality/value The study is unique in the context of a country like India where no such studies on this subject have been conducted before.

scholarly journals The use of generalized audit software by Egyptian external auditors

2016 ◽  
Vol 17 (4) ◽  
pp. 456-478 ◽  
Author(s):  
Hyo-Jeong Kim ◽  
Amr Kotb ◽  
Mohamed Khaled Eldaly
Keyword(s):  
Ease Of Use ◽  
Perceived Usefulness ◽  
Perceived Ease Of Use ◽  
Content Type ◽  
External Auditors ◽  
Actual Usage ◽  
Factors Influencing ◽  
Audit Firms ◽  
The Impact ◽  
Insight Into

Purpose The purpose of this paper is to explore: the actual usage of generalized audit software (GAS) features among Egyptian external auditors, through the technology acceptance model (TAM); how the conceptual complexity of GAS features impact its actual usage; and what factors influencing the GAS use by Egyptian external auditors. Design/methodology/approach External audit professionals at 12 international audit firms, including the Big 4 and eight medium-sized firms, in Egypt were surveyed. Findings The results show that the basic features including database queries, ratio analysis, and audit sampling were higher in GAS use, perceived usefulness, and perceived ease of use among Egyptian external auditors than the advanced features: digital analysis, regression/ANOVA, and data mining classification. The structural equation modelling analysis by GAS features suggests that perceived ease of use has a stronger effect on GAS use when the conceptual complexity of GAS features is high. The analysis also support that the use of GAS by Egyptian external auditors is more affected by co-worker, supervisor, or organization through perceived usefulness, but not by job relevance, output quality, and result demonstration. Research limitations/implications Although Egyptian external auditors participated in this study may limit the extent to which the findings may be generalized, the responses provide an insight into the actual usage of GAS features by external auditors and the impact of conceptual complexity of GAS features, which is consistent with the literature concerning the relatively low level of utilizing the advanced features of GAS by internal auditors, suggesting that the issues revealed should be of concern. Practical implications The results reported in this paper are useful to audit software developers and audit firms in their understanding of factors influencing GAS usage in a different audit context. Originality/value The study adds value to prior research by providing context-contingent insight into the application of TAM in an unexplored audit context.

Anxiety, crowding, and time pressure in public self-service technology acceptance

2014 ◽  
Vol 28 (1) ◽  
pp. 82-94 ◽  
Author(s):  
Katja Gelbrich ◽  
Britta Sattler
Keyword(s):  
Time Pressure ◽  
Ease Of Use ◽  
Intention To Use ◽  
Perceived Ease Of Use ◽  
Content Type ◽  
Negative Effect ◽  
Self Service ◽  
Self Service Technology ◽  
The Impact ◽  
Technology Anxiety

Purpose – The purpose of this paper is to propose and to test a model that illustrates the impact of technology anxiety on the intention to use a self-service technology (SST) in public. The study includes two context variables that are relevant in public settings: perceived crowding and perceived time pressure. Design/methodology/approach – A cross-sectional survey was conducted to reflect individual perceptions and intentions when initially using a self-checkout. The proposed relationships and interaction effects were examined using structural equation modeling. Findings – The analysis confirms the core relationships of the model (technology self-efficacy→technology anxiety→perceived ease of use→ intention to use) and yields three important results. First, technology anxiety has a direct negative effect on intention to use, which is greater than the indirect effect through the reduction of ease of use. Second, perceived crowding reinforces the negative effect of technology anxiety. Third, when perceived crowding coincides with perceived time pressure, technology anxiety almost completely inhibits the intention to use the SST in public. Research limitations/implications – Technology anxiety is examined as the only antecedent of perceived ease of use. Practical implications – Initial encounters to public self-service technologies should be provided in servicescapes that avoid or at least reduce perceptions of crowding and time pressure. Originality/value – The approach highlights the impact of technology anxiety on the acceptance of self-service technologies used in public by considering two context variables that are salient in public settings: perceived crowding and perceived time pressure.

User satisfaction with mobile websites: the impact of perceived usefulness (PU), perceived ease of use (PEOU) and trust

2014 ◽  
Vol 5 (3) ◽  
pp. 258-274 ◽  
Author(s):  
Muslim Amin ◽  
Sajad Rezaei ◽  
Maryam Abolghasemi
Keyword(s):  
Technology Acceptance ◽  
User Satisfaction ◽  
Structural Equation ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Equation Modeling ◽  
Mobile Users ◽  
Perceived Ease Of Use ◽  
Content Type ◽  
The Impact

Purpose – The purpose of the study is to investigate the impact of perceived usefulness (PU), perceived ease of use (PEOU) and trust on mobile website satisfaction. Design/methodology/approach – A total of 302 valid questionnaires were collected to empirically test the research model. Structural equation modeling (SEM) was performed to evaluate the reliability and validity of the measurement model and structural models. Findings – The results show that there is a positive relationship between PEOU, PU and mobile users’ satisfaction. PU is positively related to trust and mobile users’ satisfaction. Moreover, trust positively influences mobile users’ satisfaction. Practical implications – Drawing on the technology acceptance model and trust theory, this study develops and empirically examines a model for consumers’ satisfaction to use mobile services. This study contributes new insights concerning the marketing literature by examining the impact of PU, PEOU and trust on mobile users’ satisfaction. Originality/value – The contribution of the study is significant for both mobile marketers and academicians in the era of the third-generation environment. This study is among the first few attempts to integrate the TAM with trust to determine mobile user satisfaction.

An empirical examination of individual green policy perception and green behaviors

2019 ◽  
Vol 41 (7) ◽  
pp. 1021-1040
Author(s):  
Liyan Yang ◽  
Yuan Jiang ◽  
Wei Zhang ◽  
Qian Zhang ◽  
Hao Gong
Keyword(s):  
Ease Of Use ◽  
Employee Perceptions ◽  
Perceived Usefulness ◽  
Perceived Ease Of Use ◽  
Content Type ◽  
Green Policy ◽  
Performance Orientation ◽  
Green Behavior ◽  
And Performance ◽  
The Impact

Purpose The purpose of this paper is to verify and extend the application of the policy acceptance model (PAM) in the field of green behavior. Under the PAM framework, the authors develop and empirically examine on how employee perception of corporate green policy (perceived ease of use and perceived usefulness) increases the acceptance of corporate green policy, which further leads to two types of employee green behavior. The authors also test the moderating roles of moral reflectiveness and performance orientation on these relationships. Design/methodology/approach The authors collected complete survey data from 223 work professionals in this study. Multiple regression method was used to test the hypotheses. Findings The results showed that there were significant positive impacts of two types of employee perceptions of corporate green policy (perceived ease of use and perceived usefulness) on their attitudes toward corporate green policy. Second, this study reported positive relationships between employees’ attitudes toward corporate green policy and their two types of green behavior. Finally, supplemental analyses supported moderated mediation models, that is, moral reflectiveness and performance orientation, respectively, and moderated indirect effects of employee perceptions on green behaviors through attitude toward corporate green policy. Research limitations/implications The data came from a narrow demographic population, which restricts the generalizability of the findings and also raises questions about the specificity of green behaviors manifest in different industries. Besides, this study used cross-sectional, self-reported data, which limits our ability to draw causal conclusions. Practical implications Companies can shape employee perceptions regarding the usefulness and ease of corporate green policy to induce and consolidate employees’ task-related and proactive green behaviors. Social implications This research will help companies to pay more attention to employees’ reflections and attitudes toward green policies, thus effectively promoting employees’ green behavior in the workplace. These actions will further promote the green development of the economy and society. Originality/value The authors extend the PAM framework to the area of green behavior. The PAM is applied to a more micro level of corporate green policy. Further, this paper points out that employees’ instrumental value (performance orientation) and moral trait (moral reflectiveness) moderate the impact of employees’ policy perceptions on their green behaviors.

Status-quo satisfaction and smartwatch adoption: a multi-group analysis

2020 ◽  
Vol 120 (12) ◽  
pp. 2319-2347
Author(s):  
Ezlika M. Ghazali ◽  
Dilip S. Mutum ◽  
Michele Hui-Jing Pua ◽  
T. Ramayah
Keyword(s):  
Diffusion Of Innovation ◽  
Consumer Satisfaction ◽  
Group Analysis ◽  
Status Quo ◽  
Ease Of Use ◽  
Perceived Ease Of Use ◽  
Content Type ◽  
The Status ◽  
The Impact ◽  
Adoption Intention

PurposeThis study explains and predicts smartwatch adoption trends among non-users of smartwatches based on theories of the diffusion of innovation and inertia. It explores the impact of satisfaction with the status-quo with traditional wristwatches, on attitudes toward smartwatches and intentions to adopt the technology.Design/methodology/approachThe study used PLS-SEM to conduct a multi-group analysis considering high (HSQS) and low (LSQS) status-quo satisfaction groups. The multi-group analysis followed the MICOM procedure, and the software SmartPLS three was used to analyse the data.FindingsThe results suggest that attitudes of the LSQS group were more strongly impacted by perceived ease of use and trialability. Their attitude toward innovation also had a stronger effect on their adoption intention. For the HSQS group, social influence more strongly impacted adoption intention; this group also perceived the disruption associated with an innovation as greater than the LSQS group. Analysis using PLS-Predict indicated that both models have considerable predictive power.Originality/valueMost scholarship on this subject has taken a positive view of the diffusion and adoption of smartwatches. This study considers smartwatches from positive and inhibitory perspectives. In the context of smartwatches, this is the first scholarly attempt at comparing levels of resistance to innovation adoption to consumer satisfaction with the status quo.

The impact of company-dependent and company-independent information sources on organizational attractiveness perceptions

2015 ◽  
Vol 34 (8) ◽  
pp. 941-959 ◽  
Author(s):  
Hsiu-Fen Lin
Keyword(s):  
Web Sites ◽  
Information Sources ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Perceived Ease Of Use ◽  
Organizational Attractiveness ◽  
Content Type ◽  
Related Information ◽  
The Impact ◽  
Practical Implications

Purpose – Grounded in the extended technology acceptance model and dual-process theory, the purpose of this paper is to develop a research model to examine the impact of company-dependent (e.g. recruitment web sites) and company-independent (e.g. social influences) information sources on job seeker perceptions of organizational attractiveness. Design/methodology/approach – Utilizing data collected from 193 participants in Taiwan, various relationships in the research model are tested using the partial least squares approach. Findings – The results indicated that job seeker beliefs (perceived usefulness and perceived ease of use) of recruitment web sites and social influence factors (informational and normative social influences) are important antecedents of organizational attractiveness. Furthermore, system quality affects perceived ease of use, while information quality and service quality influence both perceived ease of use and perceived usefulness of recruitment web sites. Practical implications – Organizations need to put time and effort into ensuring that job seekers are satisfied with the information and service quality of recruitment web sites, since these two service-oriented web site features can enhance job seeker perceptions of organizational attractiveness. Additionally, perhaps the recruitment web sites can add links designed specifically for the social influencers such as parents, significant others, or teachers. Originality/value – The empirical approach is novel to the recruitment literature, and this study demonstrates its viability in providing a more comprehensive examination of the role of recruitment-related information sources for organizational attractiveness perceptions. These contributions also have practical implications for organizations: understanding how various recruitment-related information sources are likely to affect job seeker attraction and application decisions may improve organizational recruitment effectiveness by building a well-designed recruitment web site and positive word of mouth from existing employees.

The effect of perceived security and grievance redressal on continuance intention to use M-wallets in a developing country

2018 ◽  
Vol 36 (7) ◽  
pp. 1170-1189 ◽  
Author(s):  
Anup Kumar ◽  
Amit Adlakaha ◽  
Kampan Mukherjee
Keyword(s):  
User Satisfaction ◽  
Service Providers ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Equation Modeling ◽  
Perceived Ease Of Use ◽  
Continuance Intention ◽  
Content Type ◽  
Perceived Security ◽  
The Impact

Purpose Many developing countries, including India, are committed to curbing black money from the economy. Therefore, these countries are focusing on a transparent online transaction facility. M-wallets are one online option facilitated by various companies using a mobile application. The purpose of this paper is to investigate the impact of perceived usefulness, perceived security, perceived ease of use, trust, grievance redressal and satisfaction on young users’ intention to continually use M-wallet in India. Design/methodology/approach A research framework based on the expectation–confirmation theory has been formulated and tested empirically using data from M-wallets young users in India using structural equation modeling. Findings The analysis reveals that perceived usefulness and perceived ease of use significantly affect user satisfaction and intention to continually use M-wallets. The effect of perceived security on user satisfaction is significant, and grievance redressal mediates the effect of perceived security on intention to continually use M-wallets. Practical implications The outcome of the research will help M-wallet service providers and policy makers in planning the service and increasing customer’ continuance intention. Originality/value The uniqueness of this research is that it adds two important constructs for mobile payment systems (grievance redressal and perceived security) that were missing in the earlier model proposed by Zhou (2013). The addition of the two constructs helped in formulating a better model.

Sign in / Sign up

Export Citation Format

Share Document