Along with the rapid development of information technology, cloud computing has brought many benefits to users in handling work via the internet, especially in the field of accounting. However, Vietnamese enterprises are still at early stage of cloud computing accounting implementation. The purpose of this study was to apply the Technology Acceptance Model (TAM) in the applications of cloud computing technology in accounting in Vietnamese enterprises. Data was collected through a Structured questionnaire from 112 accountants and managers in Vietnamese enterprises through purposive method. After collecting, the data is synthesized by excel file, processed by SPSS 20 software with descriptive statistics and multiple regression analysis. The research model was established with 4 factors effecting the intention to use cloud-based accounting software: (1) Perceived usefulness, (2) Perceived ease of use, (3) Perceived convenience, (4) Perceived safety and privacy. The result indicates that perceived usefulness and perceived ease of use had positive impacts on the enterprises’ intentions to use cloud-based accounting software. Additionally, the study found a positive relationship between perceived convenience and perceived ease of use on perceived usefulness; perceived convenience also had a positive impact on perceived ease of use. However, perceived safety and privacy did not significantly affect the intention of cloud-based accounting software use.

This study investigates the aspects of e-payment security concerning e-commerce consumers’ purchase intentions. This study further involves college students in Semarang – Indonesia as representatives of the millennial generation. Structural equation modeling (SEM) using Wrap-PLS is employed to analyze the data. The findings show a fit model to explain e-commerce customers’ purchase intentions. The results of this study reveal a better mediating effect of perceived usefulness on e-payment security and customers’ purchase intentions. Perceived ease of use also has a significant indirect effect, through e-payment security, on e-commerce customers’ purchase intentions. In addition, understanding the ease and usability of the security aspects of the payment affects e-commerce consumers' purchase intentions. The results also give a heightened awareness of security in electronic transactions.

It is essential to improve the efficiency of hospitals, especially in the situation of Covid-19. Therefore, the primary purpose of this paper was to examine the effect of supply chain connectivity, perceived ease of use, and task technology fit on big data analytics and efficiency. This study assessed the mediating role of big data analytics as well. A survey questionnaire was developed to collect the data. The data was collected from the employees working in the hospitals of the UAE. For this purpose, convenient sampling was adopted. The questionnaire was adapted from past studies. The questionnaire was distributed among 426 employees. The usable response rate was 73.22%. The gathered data was assessed using PLS 3. The study's findings confirmed the direct effect of supply chain connectivity, perceived ease of use, task technology fit on big data analytics, and efficiency. This study also revealed the significant effect of big data analytics on efficiency. Moreover, the mediating role of big data is also confirmed in the present study. This study fills several theoretical and managerial gaps mentioned. The study's findings are helpful for the policymakers and academicians of the health sector.

By integrating the technology acceptance model, the theory of planned behavior, and regulatory focus theory, this study assesses the mediating role of technology perception attributes (i.e., perceived ease of use and perceived usefulness) in the relationship between customer experience and the adoption of e-payment cards during the COVID-19 pandemic in Sudan. A questionnaire survey was conducted with 368 e-payment users in Khartoum and Southern Darfur, the two most highly populated states in Sudan. This study employed convenience sampling and quantitative methodology to clarify the relationship based on structural equation modeling. The empirical findings showed that the customer experience dimensions of cognition and emotion had a significant influence in e-payment adoption and technology perception. Further, they indicated that technology perception had a significant mediating role in the relationship between customer experience and e-payment adoption.

The concept of the “Metaverse” is a three-dimensional virtual world that relies on simulations of reality to represent real-life experiences, and it can be classified as the next generation in using the Internet. In this research, we will examine the factors that may influence user acceptance of metaverse and the relationships between these variables highlight how different factors can be examined. The goal of understanding these factors is to determine how Metaverse developers can improve this technology to meet user expectations and enable users to better interact with this technology. To achieve this goal, a sample of 312 students’ participants from different age groups was selected to respond to an online Likert scale questionnaire ranging from) strongly disagree equal) to (strongly agree equal 5). The study found that perceived enjoyment significantly positively influences technology metaverse application. Moreover, perceived curiosity and perceived self-efficacy positively influence technology application metaverse transitions. In addition, perceived ease of use (PEOU) and perceived usefulness (PU) positively influence the attitude toward using the Metaverse technology/application, which means that all the previous factors have an overall positive effect on the attitude toward using the Metaverse technology application.
The concept of the “Metaverse” is a three-dimensional virtual world that relies on simulations of reality to represent real-life experiences, and it can be classified as the next generation in using the Internet. In this research, we will examine the factors that may influence user acceptance of metaverse and the relationships between these variables highlight how different factors can be examined. The goal of understanding these factors is to determine how Metaverse developers can improve this technology to meet user expectations and enable users to better interact with this technology. To achieve this goal, a sample of 312 students’ participants from different age groups was selected to respond to an online Likert scale questionnaire ranging from) strongly disagree equal) to (strongly agree equal 5). The study found that perceived enjoyment significantly positively influences technology metaverse application. Moreover, perceived curiosity and perceived self-efficacy positively influence technology application metaverse transitions. In addition, perceived ease of use (PEOU) and perceived usefulness (PU) positively influence the attitude toward using the Metaverse technology/application, which means that all the previous factors have an overall positive effect on the attitude toward using the Metaverse technology application.

The widespread adoption of artificial intelligence (AI) technologies, including ChatGPT, into education, has become a focal point of attention in recent years. This research explores the connections among perceived usefulness (PU), perceived ease of use (PEOU), attitude toward using ChatGPT (ATUC), and intention to use ChatGPT (ITUC) within Jordanian universities. A survey was employed to gather information from 523 university students in Jordan, and the hypotheses were examined using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings revealed that perceived usefulness and perceived ease of use positively impacted attitude toward using ChatGPT and intention to use ChatGPT. Attitude toward using ChatGPT positively impacted intention to use ChatGPT. Implications from this research are crucial to provide developers, instructors, and institutions in Jordan with useful information to help them successfully incorporate ChatGPT into the educational process.

This research uses Technology Acceptance Model to explore the elements influencing students' attitudes toward using Chat Generative Pre-Trained Transformer (ChatGPT), a recently developed artificial intelligence (AI) tool, for learning and educational purposes. Using Amos version 23 structural equation modelling and 880 student survey responses, the suggested model was empirically tested. According to the report, students think well of ChatGPT utilization in the classroom. Credibility, Usefulness and ease of use, all influence how positively people feel about using this technology in a classroom setting. The study's findings, however, did not support the notion that students' adoption and use of ChatGPT was insignificantly influenced by perceived enjoyment. Moreover, the results conclude that attitude mediates the relationship between usefulness and intention to use ChatGPT. The research will help businesses, educational institutions, and the global community by providing insight into how students view the ChatGPT service within a learning environment. Additionally, the application boosts learners' confidence and interest, which improves general awareness and literacy. Finally, the research will facilitate developers of AI in the betterment of their product and service delivery and regulators in regulating the use of AI-based bots. Owing to its recentness, there is not much study currently available on ChatGPT use in education. This research adds significantly to the extant knowledge on the adoption of advanced education technologies by examining the adoption characteristics of ChatGPT, a novel AI-based tool involving students. Additionally, there is a dearth of research in the literature on students' adoption of ChatGPT for educational purposes. Such a gap was filled as this study identified the factors affecting students' adoption of ChatGPT in the classroom.

The current research paper aims to pinpoint the determinants that impact consumers' perceived ease and perceived usefulness of digital wallet usage in Jordan. To accomplish this, the Technology Acceptance Model (TAM) has been used, which encompasses additional dimensions like the perceived risk of COVID-19, social influence, government support, promotional benefits, perceived value, and personal innovativeness. A quantitative research approach was employed in this paper; an online survey was applied to gather data from a total of 401 participants. The gathered data underwent analysis using a two-step PLS-SEM method. The study outcomes show that digital wallet users' perception of promotional benefits and perceived value significantly and positively affect the digital wallet's perceived usefulness. However, governmental support and social influence do not have a significant impact on digital wallets' perceived usefulness.

This research aims to explore the impact of AI-induced anxiety on the adoption of mobile payment services in supply chain firms, viewed through the lens of Mental Accounting Theory. In an era driven by technological advancement, supply chain companies' use of mobile payment services has arisen as a crucial problem. This study is the first to investigate the complicated links between AI-induced anxiety, perceived utility, and the adoption rate of mobile payment systems using the Mental Accounting Theory as a theoretical framework. The study employs a quantitative research approach, using Smart PLS for regression analysis, and gathers its data from major supply chain business players. Our analysis offered important insights into the many aspects influencing the adoption of mobile payment services in supply chain companies. The acceptance rate was shown to be adversely connected with AI-induced anxiety and integration expenses, posing obstacles for businesses seeking to embrace mobile payment systems. In contrast, characteristics such as perceived utility, usability, confidence in security, and backing from upper management were positively connected with adoption rates. These findings provide not only theoretical contributions to the current research, but also concrete advice for supply chain practitioners seeking to exploit mobile payment systems for operational and strategic advantage.

Information and communication technology (ICT) developments and trends in recent years have had great impacts on banking sector worldwide. Therefore, the disruptive innovative technology has accelerated changes in the way of banking business. The purpose of this paper is to explore the factors that influence on Pakistani customer’s intentions to adopt internet banking. The sample used in this empirical study includes 265 responses of internet banking users collected through structured questionnaire. For statistical analysis, structural equation model (SEM) approach was used. The present study suggests that internet banking use increases as long as customer perceives it as useful tool. Findings confirmed that perceived usefulness, perceived ease of use and attitude were the key constructs for promoting internet banking usage in Pakistan. Furthermore, the importance performance matrix analysis has shown that attitude was the most important factor. Thus, banks can focus on cultivation of positive attitudinal beliefs about internet banking among prospect cus-tomers.