This study examines the moderating effect of trained human capital on the associations of accounting information systems, generalized auditing software, and technology adoption with the performance of external auditors among Saudi listed companies. This study used a survey-based methodology. The final sample consisted of 136 responses with an 8% response rate. Using Smart-PL4 analysis, the results showed that there is a positive correlation between accounting information systems and external auditors. Conversely, a negative relationship between generalized auditing software and external auditors has been documented. In addition, this study reported a negative association between technology adoption and external auditors. However, the results highlight the positive relationship between trained human capital and external auditors. Overall, this study provides valuable insights for accounting and auditing policymakers on how external auditors’ performance is influenced by several factors in the Saudi audit market.

There is increased adoption of renewable energy, particularly photovoltaic (PV), as a major source of clean and environmentally friendly energy. With the wide application of PV technologies, commonly called solar panels, their appropriate maintenance and cleaning are vital for optimum PV energy generation. The research focuses on exploring the various factors attributed to influence the want, intention and need to use PV panel cleaning robots in Thailand from an institutional management perspective. The study adopted the extended C-TAM-TPB by adding three more variables - Trust in technology, awareness of renewable energy, and environmental concern. A quantitative approach was used, where primary data was collected from PV institutional users. A population sample of 411 respondents was used. The confirmatory factor analysis (CFA) came in handy in evaluating the performance model, with the study's hypotheses being evaluated by the structural equation modeling (SEM). Results indicated that most of the subjective behaviors, perceived behavioral controls, and trust in technology played a key role in determining the intention and need to use solar panel cleaning robots. Perceived usefulness was found to have significant influence towards PV panel adoption. The influence of attitude was mediated by several factors – environmental concern, renewable energy awareness, trust in technology. The study recommended that the institutional users of solar panels should consider investing in knowledge regarding perceived behavioral control, developing confidence in the use of renewable and sustainable energy, and developing trust of the renewable and sustainable energy technologies. This could be achieved through programs such as public awareness, sharing accurate information regarding solar panel cleaning robots, and providing support and after sales support. Educational initiatives to change users' attitudes toward renewable energy technologies were recommended.

The study relied on analyzing the relationship between several factors that represent technological factors (Technology orientation, Utilizing new knowledge Technology Adoption, Knowledge compatibility, Technological capabilities and Technological collaboration) as independent factors and the level of performance as a dependent factor in medium and small-sized companies in the UAE economy. The inferential approach was followed in the study by analyzing the significance of the sampling results that were reached using structural equations based on the Partial Least Squares method (Pls) using the Smart Plus package, which was used to analyze the path between the six factors as independent factors and the performance factor as a dependent factor. The study applied this methodology to a sample of 250 individuals working in medium and small-sized companies in the UAE economy. The study concluded that the most closely related to performance was Technological Collaboration with an effect size of 72.3%. However, the least related factor was Technology orientation, with an effect factor of 34.4%, while the correlation of the other four factors with performance was medium (between 50% and 63%).

This research explores the impact of social capital on the adoption of digital applications within Micro, Small, and Medium Enterprises (MSMEs). In the current competitive environment, embracing digitalization is essential for improving the competitiveness of MSMEs; however, challenges such as weak social networks can impede technology uptake. Utilizing a quantitative approach, the study distributed questionnaires to 160 MSME participants, with data analysed through path analysis using SmartPLS. The findings indicate that social capital—which includes relationships, networks, and trust among business stakeholders—plays a critical role in facilitating access to and adoption of digital applications. Results suggest that MSMEs with strong social networks are more adept at integrating digital technologies, fostering innovation, and improving overall business performance. The study recommends initiatives to enhance collaboration and strengthen social networks among MSMEs to support their digitalization efforts. Ultimately, this research deepens the understanding of social capital's influence on MSME digitalization and offers practical strategies for stakeholders to increase the utilization of digital applications in this sector.

Studying the factors in influencing the users’ intentions to adopt Big Data technology in Malaysia is crucial. This study adopted three grand theories which consisted of Dissemination of Innovation (DOI) theory, Technology Acceptance Model (TAM), and Technology-Organization Environment (TOE) framework. The model specifies technological, organizational, and environmental factors as determinants of the users’ intentions to adopt big data technology. This study aims to review the technology, organizational and environmental factors that can determine the intentions towards big data technology adoption. A total of 224 questionnaires were obtained and screened. Data was analyzed using the Partial Least Square Modelling of Structural Equations due to one of the best software for verifying structured data on structural equations modelling (SEM) Smart PLS 3.0 as analytical tools. This study finds that the predictor variables of compatibility, security are significant and critically direct to the users’ intentions to adopt big data technology. The results indicate that the model is suited for studying users’ intentions to adopt Big Data technology in educational organizations. This study can help the Malaysian ministry of education to emphasize the important factors in further developing the use of Big Data technology in organizations. The findings provide important recommendations and implications for BDA technology practitioners and application developers, which could coincide with successful BDA technology deployment. This study provides practitioners with practical recommendations for guidance in incorporating and endorsing BDA activities in their organizations in order to maximize the benefits of revolutionary technology, particularly in government agencies.

This study delves into the intricate landscape of metaverse technology adoption within higher education institutions in the UAE, investigating the multifaceted interplay of accessibility, technology adaptability, and policies and regulations. Using a cross-sectional research design, data was meticulously collected through a multistage sampling approach, combining probability and non-probability methods. A pretested questionnaire underwent rigorous evaluation, ensuring unbiased item formulation and adherence to best practices. The investigation challenges and extends the Technology Acceptance Model (TAM) by revealing unexpected findings. The absence of a significant relationship between accessibility and metaverse adoption prompts a call for an expanded TAM framework. Surprisingly, a negative correlation between technology adaptability and adoption is highlighted, emphasizing the need for a cautious assimilation approach. Moreover, the research underscores the influential role of policies and regulations in metaverse adoption, advocating for a comprehensive TAM framework that encompasses regulatory dynamics. Findings offer practical implications for stakeholders, policymakers, and institutions, emphasizing diverse adoption facets beyond accessibility. The study contributes to the discourse on metaverse adoption and advances theoretical frameworks for technology integration within educational contexts. The methodology's meticulous design underscores the study's rigor, ensuring the robustness of the insights gleaned from the investigation.

This study aims to establish Middle East users' perspectives on the major factors that impact their decision to adopt Augmented Reality AR smart glasses (ARSG). Thus, an online questionnaire was designed and sent directly to the respondents, and 584 valid data points were collected from individuals living in the Middle East. The data were analyzed using Pearson correlations and Exploratory Factor Analysis (EFA) techniques using SPSS. Eleven hypotheses were tested using Multiple Regression analysis, where seven independent variables out of eleven were confirmed to have a significant impact on the perceived adoption of ARSG. The results indicate that four of the independent variables including Pre-Market Knowledge, Image, Own privacy and Technology innovativeness show the significant impact on ARSG adoption at the 1% significant level. In addition, the results indicate that three of the social and technological factors include Perceived Ease of use, Perceived usefulness and Other's privacy show the significant effect on ARSG adoption at the 5% significant level. Among the 7 social and technological factors, the results suggest that technology innovation expresses the strongest effect on ARSG adoption with the highest coefficient value of 0.413 (b = 0.413, t = 12.881, ρ < 0.01). Moreover, user intention is significantly impacted by gender and place of living but not by education or age. The research also provides pre-market insights on users' personal types that represent who will most likely adopt the new smart glasses and that differentiate them based on their priorities. To the best of our knowledge, this is among the first works to investigate technology acceptance drivers of AR smart glasses in the Middle East.

This paper aims to examine the effects of technology adoption and quality of websites on customer satisfaction as well as customer loyalty in banking industry. It also investigates the effect of electronic customer satisfaction on customer loyalty and the effect of electronic customer satisfaction on customer loyalty on e-CRM. The study is accomplished among managers of bank Sepah in city of Qom, Iran. Using structural equation modeling, the study has confirmed that there was a positive and meaningful relationship between the effects of technology adoption and quality of web services on electronic customer satisfaction and customer loyalty. The results also confirm the positive effect of customer satisfaction on customer loyalty, electronic customer satisfaction as well as electronic customer loyalty on e-CRM.

Renewable energy technologies (RET) have faced a number of constraints that have affected their rate of adoption. This can be attributed to the presence of complex dynamic factors associated with the technology adoption process. This paper simulates the dynamic behaviour of the RET adoption process, from a systems dynamics point of view. Complex dynamic interactions between technology adopters, policy makers and policies are captured based on systems thinking concepts. Based on a set of input policy parameters and variables, the behaviour of RET adoption is investigated and analyzed. Sensitivity experiments and further “what-if” experiments are carried out to obtain in-depth understanding of RET adoption process. Useful managerial insights are drawn from the simulation results, relevant to decision makers concerned with renewable energy technology innovations and their adoption.