Search results

Generalized Audit Software (GAS) is often used in the current business environment. Despite the advent of mature mobile technology, designs for effective mobile information technology to support auditing tasks have not been developed. The purpose of this study is to develop a mobile auditing assistance system to support auditing tasks in an organization. A mobile auditing assistance system is implemented with five functions: auditing tasks, optimal path planning, searching assets location, scanning assets, and returning auditing tasks. Based on a cost and benefits analysis, a mobile auditing assistance system can reduce costs, increase benefits, and improve firm productivity and performance. Firms can use this approach to design their own mobile auditing assistance system. This allows auditors to perform auditing tasks independently on a real time basis and achieve the objectives of a mobile auditing assistance system.

PurposeAugmented reality (AR) has become a trend, and the effects of Pokémon Go, the most popular online and mobile game, have been explored in many studies. However, few studies have developed questionnaires of fit to investigate the relationship between the fit and the integration of the game's virtual world and reality. The paper intends to integrate the models of stimulus-organism-response (S-O-R) and information systems success with cognitive fit theory to explore the fit and reactions of users in the integration of real and virtual worlds.Design/methodology/approachFollowing MacKenzie's scale development, two surveys were conducted. The first survey was conducted to perform a scale development of fit. The second survey was collected from 315 Pokémon Go players to validate the fit scale and it was analyzed via structural equation modeling.FindingsThe results show that scale development of fit has good reliability and validity. Furthermore, game information quality, game system quality and virtual (Pokémon) characteristics have significantly positive effects on cognitive and emotional fit. Cognitive and emotional fit have significant positive effects on user satisfaction, and user satisfaction has significant positive effects on continued intention to play. The results suggest that maintaining the quality of the game and improving the virtual interface will provide a better fit between the real and virtual worlds, enhancing user satisfaction with the fit as well as their intention for continued use.Originality/valueAlthough fit has been widely studied in various contexts, the application of AR has been rarely discussed. This study develops a scale of fit and takes Pokémon Go as the subject to validate the fit measurement and discuss players' cognition and feelings regarding the game. The authors measure user reactions to different stimuli and explore cognitive and emotional fit as well as the integration of virtual worlds and reality. In sum, to the best of the authors' knowledge, this is one of the earliest studies to explore and develop a cognitive and emotional fit scale for future researchers and practitioners.

Purpose
Emerging social networking sites (SNSs) are less advantageous than leading SNSs in attracting users. They might stand a better chance if they know what users want. The purpose of this paper is to study factors that urge Facebook users to switch to Instagram to reveal how latecomers in the SNSs circuit can win the hearts of users.


Design/methodology/approach
This study proposes an SNS switching framework that is adapted from the demographic Push-Pull (PP) migration model to investigate users' switching intention. Structural equation modeling was applied to analyze the data collected from 260 Instagrammers who all had experience using Facebook before moving on Instagram.


Findings
Results show that socializing and system quality of the SNS negatively affect users' switching intention, while attractiveness of the alternative, peer influence and critical mass do the opposite. Surprisingly, enjoyment is not associated with switching intention.


Research limitations/implications
SNSs switching may not mean a complete abandonment of previous SNSs. In many occasions, users simply become less active in one SNS and more active in other SNSs. The PP migration model provides a useful tool to understand the patterns as well as competing forces that influence the migration of SNS users, pushing them away or pulling them to new alternative sites. Specifically, pulling demonstrates to be a stronger influence than pushing.


Practical implications
This study suggests that SNS operators should satisfy users' needs for socializing, maintain high system quality, provide peer influence tools and create their own attractive features, in order to retain existing customers or induce new users to switch.


Originality/value
This is one of the earlier empirical studies to investigate users' switching intention from Facebook to Instagram with a valid sample. In addition, the present study approaches pull and push effects by multiple constructs, providing a clearer picture of what constitutes the pull and push forces.

Purpose– The purpose of this paper is to identify whether altruistic motivation is a significant factor in online group buying and to examine the effects of altruistic and egotistic motivation on online group buying intention through the psychological processes of trust and satisfaction.Design/methodology/approach– A field study on Ihergo (www.ihergo.com/) was chosen because it is the largest online group buying marketplace in Taiwan. An online survey method was used to collect data. Returned questionnaires numbered 302 responses with 20 incomplete data, resulting in 282 valid responses for data analysis. Collected data were analyzed using structural equation modeling.Findings– The findings of the study shows that altruism is relevant to online group buying, and trust and satisfaction have significantly positive effects on online group buying intention. The results emphasize that altruism, reciprocity, and reputation of motivations are significantly positive predictors of trust. Altruism and reciprocity have significantly positive effects on satisfaction, whereas reputation does not.Research limitations/implications– Altruism, reciprocity, and reputation represent three key elements of online group buying behavior. Integration of the altruism, reciprocity, and reputation results in a better explanation on online group buying intention through the psychological process, trust, and satisfaction. This study extends the value of online group buying and sheds light on the potential effects of altruistic and egotistic motivation on online group buying intention.Practical implications– Online group buying is more complex than individual online shopping and is not easy to fulfill customer requirements. To satisfy online group buying, e-vendors might provide altruistic activities, enhance reciprocal services and products, develop better reputation mechanisms, and present an easier approach to encourage online group buying on the web site.Originality/value– To the best of the knowledge, this is first paper to examine the effects of altruism on online group buying. The contribution of this study draws attention to the altruistic value of electronic commerce, by theorizing and validating the effects of altruistic and egotistic motivation on online group buying intention through psychological processes (trust and satisfaction).

Purpose– The purpose of this paper is to investigate the factors that affect how people maintain their friendships by using information on Plurk.Design/methodology/approach– This study extended the Theory of Planned Behavior model to include both interpersonal curiosity and reciprocity. Data were collected via an online survey with 220 valid samples. The respondents answered the survey questionnaire based on their past experiences using Plurk. The proposed research model was assessed using structural equation modeling as performed in the LISREL program.Findings– The attitude toward using Plurk for maintaining friendships is the strongest predictor of intention to use, followed by perceived behavioral control. The findings indicate that reciprocity has the strongest effect on attitude toward using Plurk for maintaining friendship, followed by subjective norms and interpersonal curiosity. An analysis of the research explained 61 percent of the variance in attitude toward using Plurk for maintaining friendship, and 73 percent of the variance in intention to use Plurk for maintaining friendship.Research limitations/implications– This study only focussed on a limited number of factors, and as a result, the effects of some variables, such as personal characteristics, may have been overlooked. In the future, researchers can extend this model by incorporating more variables into the analysis of maintaining friendships via Plurk.Practical implications– As microblogging firms compete for online customers, it would be useful to gain some understanding of the possible effects of reciprocity and interpersonal curiosity on users' intention to use Plurk for maintaining friendships. As firms compete for internet marketing, managers should know the potential use of Plurk as an effective channel to promote their products and services to whoever needs them.Originality/value– From the literature available in the public journal databases, no existing research model was found to explain the behavior of Plurk users on microblogs. The paper fulfills this objective.

The current research on the information systems (IS) shows that emotion and cognition can affect behavior, but their interaction with each other is not clear. This paper attempts to clarify the interaction between emotion and cognition and explain their antecedents and consequences. This research includes a meta-analysis composed of 33 papers related to emotion and cognition in high-quality IS journals. Results reveal cognition affects emotion when emotion can be changed or manipulated by an external stimulus, and emotion can be attributed to a combination of multiple cognitive appraisals. By contrast, emotion affects cognition when it involves the use of information technology and focuses on intuitive interface design features and stable personality traits. The authors contribute to the literature with a more comprehensive summary of antecedents and consequences of emotion and cognition and provide practical implications for enterprises to understand consumer behavior from the perspective of the interaction between emotion and cognition.

PurposeDue to the rapid growth of blockchain technology in recent years, the fusion of blockchain and the Internet of Things (BIoT) has drawn considerable attention from researchers and industrial practitioners and is regarded as a future trend in technological development. Although several authors have conducted literature reviews on the topic, none have examined the development of the knowledge structure of BIoT, resulting in scattered research and development (R&D) efforts.Design/methodology/approachThis study investigates the intellectual core of BIoT through a co-citation proximity analysis–based systematic review (CPASR) of the correlations between 44 highly influential articles out of 473 relevant research studies. Subsequently, we apply a series of statistical analyses, including exploratory factor analysis (EFA), hierarchical cluster analysis (HCA), k-means clustering (KMC) and multidimensional scaling (MDS) to establish the intellectual core.FindingsOur findings indicate that there are nine categories in the intellectual core of BIoT: (1) data privacy and security for BIoT systems, (2) models and applications of BIoT, (3) system security theories for BIoT, (4) frameworks for BIoT deployment, (5) the fusion of BIoT with emerging methods and technologies, (6) applied security strategies for using blockchain with the IoT, (7) the design and development of industrial BIoT, (8) establishing trust through BIoT and (9) the BIoT ecosystem.Originality/valueWe use the CPASR method to examine the intellectual core of BIoT, which is an under-researched and topical area. The paper also provides a structural framework for investigating BIoT research that may be applicable to other knowledge domains.

The growing popularity of the Internet has resulted in attracting many enterprises to do business transactions over the Internet. The current Internet protocol version 4 (IPv4) has been used for over 20 years. Even though IPv4 applications have been quite successful, it faces a problem of shortage in IP addresses, ineffective security mechanisms, and a lack of service quality management, etc. Scientists and engineers have devoted considerable effort to the development of next generation Internet protocol version 6 (IPv6), which is the core component of Next Generation Internet (NGI) to meet the future requirements of the Internet. Even though NGI is technically superior to the traditional Internet and is being established worldwide, few people have transmitted data through it. According to the Innovation Development Process in the Diffusion of Innovation theory, IPv6 is currently in a stage of technological diffusion. The research studies whether educating potential customers with more IPv6 knowledge created in the innovation process can increase their preference for the technology. With surveys collected from 596 undergraduate students, the results show that knowledge of the commercial applications of IPv6 in mobile communications and information appliances significantly contributes to a preference for the IPv6 technology.

PurposeReading represents a basic way by which humans understand the world and acquire knowledge; it is also central to learning and communicating. However, with the rapid development of mobile reading, an individual's cognition of objective facts may be affected by the reading environment and text genre, resulting in limited memorization and understanding of the reading material. Therefore, this study aimed to investigate the influence of the reading environment and text genre on individuals' cognitive activities from the perspective of motivational activation level using evidence from electroencephalography (EEG) signals.Design/methodology/approachThe study employed a mixed design experiment with two reading environments (quiet and distracting) between subjects, two text genres (entertaining and scientific) within subjects and two reading tasks (memory recall and comprehension) within subjects. There were 50 participants in the experiment, and the data obtained from 44 participants while they read the materials and completed the reading tasks were analyzed.FindingsThe results showed that readers are more positively motivated to read in a quiet reading environment than in a distracting reading environment when facing the memory recall tasks of entertaining genre passages and comprehension tasks of scientific genre passages. Entertaining genres are more likely to arouse readers' reading interest but hinder the memory recall of the content details. While scientific genres are not easy to understand, they are helpful for working memory.Originality/valueThis study not only applies a new technology to mobile reading research in the field of library science and addresses the limitations of self-report data, but also provides suggestions for the further improvement of mobile reading service providers. Additionally, the results may provide useful information for learners with different learning demands.

PurposeThe purpose of this paper is to contribute to the development of measures to assess the ERP adoption of small and medium‐sized enterprises.Design/methodology/approachThe paper follows Churchill's guideline for developing measures that have desirable reliability and validity. The pilot data are used to develop a proper measurement. The survey data, based on the 126 valid responses of 328 companies, are analysed by structural equation modelling (SEM) statistical methods.FindingsThe paper finds that the dimensions affecting ERP adoption show that characteristics of the CEO and perceived benefits possess positive effects on ERP adoption, while cost and technology have negative effects on ERP adoption. However, only "perceived benefits" is a significant dimension. It is surprising that the cost of the ERP system does not significantly affect ERP adoption.Research limitations/implicationsThe paper shows that the sample size should be taken into consideration when generalising the findings, and extended data and measures are required for further in‐depth investigation in specific areas.Practical implicationsThe paper points out that the managers of SMEs with limited resources can find many ways to get more resources from governments. Government managers should be more realistically set the goal of helping firms in a healthy condition to adopt e‐business instead of setting the goal of improving the e‐business readiness of all SMEs. To help all CEOs of SMEs to realise the potential benefits, governments can work with academic research groups to set up forums and workshops to broadcast knowledge.Originality/valueThe paper develops measurements to assess the ERP adoption of small and medium‐sized enterprises. The results offer practical help for government managers to better understand ERP adoption with institutional help in Taiwan. Meanwhile, researchers interested in IT/IS can use the information provided here to guide their future enquiries.