The importance of Generalized Audit Software (GAS) is particularly important for nations' development. Picking 'Over Conduct Theorized Results and Consequences' Poly GAS as a test subject, results have been inconsistent in previous studies on predictor variables and consequences of using GAS. This study aims to investigate the predictors and consequences of using GAS. From the perspective of Resource-oriented technology (Approach (TOE) fitness - View (RBV Environment), It is intended that technology's relative advantage, compatibility, and complexity, as well as organizational readiness top management support IS committee) Villa have an important influence on GAS, which in turn is expected to affect financial performance. Trust will serve as a moderating variable between technological and organizational factors, and GAS. Profession MB. This counts all audit firms in Jordan. The research questionnaire was distributed by purposive sampling for subsequent investigation. As many as 210 valid questionnaires out of all completed questionnaires were gathered from this study by using Smart PLS as the data analysis software. Technological relative advantage, compatibility, and complexity as well as organizational readiness (top management and organizational readiness) have a significant effect on GAS which in turn affects financial performance. Accepted Southern Trustor did not affect the impact of technology and organization factors in GAS. So, the results can provide some ideas to policymakers in Jordan about how to foster the use of GAS to improve financial performance and bring down the new technology adoption costs.

This research attempts to investigate the technological, organizational, and environmental aspects that impact the banking industry's use of business intelligence (BI). In addition, the present research aims to quantify the effect of business intelligence adoption on bank performance to contribute to the current understanding of business intelligence adoption. Upon the completion of the sample verification procedure, 232 samples are collected. Throughout the research investigation, the SEM software is used to process all the acquired data. The study's findings indicate that TOE had a direct and beneficial effect on the adoption of BI systems by banks. Based on the results of the study, the researchers believe that decision-maker and managers would define all activities, responsibilities, and work processes using business intelligence platforms in order to increase their organization's versatility and performance.

The importance of E-procurement is significant for the development of nations. Findings of previous studies in terms of predictors and consequences of using E-procurement are inconsistent and most prior literature were conducted in developed countries. The purpose of this study is to examine the predictors and consequences of using e-procurement. Based on resource-based view (RBV) and Technology-Organization-Environment framework (TOE), the study proposed that technological (relative advantage, compatibility, and complexity) and organizational factor (top management support, organizational readiness, and Information System (IS) committee) will have significant effect on e-procurement which in turn expected to affect the firm performance. Competitive pressure is proposed as a moderating variable between technological and organizational factors, and e-procurement. The population of the study includes large companies in Jordan. Purposive sampling was deployed to collect the data using a questionnaire. The findings were derived from 221 responses. Data analysis was conducted using Smart PLS. The findings showed that technological (relative advantage, compatibility, and complexity) and organizational (top management support and organizational readiness) have significant effect on e-procurement which in turn affected firm performance. Competitive pressure did not moderate the effect of technological and organizational factors on e-procurement. The findings help the policy makers in Jordan to increase the usage of e-procumbent and firm performance by focusing on the benefits and reducing the complexity of using a new technology.

The purpose of this study is to determine the effect of the Technology-Organization-Environment (TOE) on e-business adoption and the impact of e-business adoption on the value chain of Small and Medium Enterprises (SMEs). The study uses a quantitative approach where the respondents are 389 SMEs that use e-business in Indonesia. Partial Least Square - Structural Equation Modeling analysis is used in this study to analyze data and test hypotheses. The study results describe that technology, organization, and environment significantly influence the e-business adoption of SMEs. Furthermore, e-business adoption has a substantial impact on the value chain of SMEs. The study provides an overview of SMEs in Indonesia to determine the factors used as references in e-business adoption and how good e-business adoption will add value to businesses, especially in the value chain.

This study explores technology adoption through the lens of Technology Acceptance Model and Technology-Organization-Environment model in the context of Small and Medium Enterprises (SMEs) operating in the United Arab Emirates. A survey designed research was carried out at UAE SMEs, leading to a sample of 370 establishments that were included in the final analysis. Data was analyzed using partial least squares structure equation modelling technique. The main findings propose that the Computer Self-Efficacy (CSE), Compatibility (COM), significantly affect the adoption of VAT-compliant accounting systems. Further, the possible mediator relationships are partially supported. Implication and limitation of study are also discussed.

In this paper, the authors aim to analyse organisational intention and focus on hybrid project management (HPM) methodology adoption in FinTech system software development. It is important to ascertain the internal and external factors that affect organisational decision-makers’ intentions towards HPM adoption. This study aims to apply a theoretical approach integrating Technology-Organisation-Environment (TOE), which examines the factors that impact FinTech organisations’ decisions to adopt HPM into their software development projects, together with the Theory of Planned Behaviour (TPB) which examines the behavioural intention. It addresses those factors that form organisational decision-makers’ readiness for HPM implementation and enable their intention to use it. When combining the independent, dependent, and moderating variables, the results show that the effect of relative advantage, top management support, and industry pressure have a positive influence on individual’s attitude towards HPM adoption in FinTech Malaysia and sustainability in Quality 4.0. The authors also considered the influence of attitudes and perceived behavioural control variables having a positive influence on sustainable intention of HPM adoption in the FinTech industry. Partial Least Squares Structural Equation Modelling (PLS-SEM) was used to verify the proposed hypotheses, with the exception of the direct influence of top management support or attitude on intention to adopt.

While many small and medium enterprises (SMEs)recognize the benefits of Big Data Analytics (BDA) for digital transformation, they face challenges in implementing this technology, highlighting the need for more research on its adoption by SMEs. The objective of this study is to amalgamate the Technology Organization Environment (TOE) framework with the Diffusion of Innovation (DOI) theory, aiming to dissect the factors that sway BDA adoption in Jordanian SMEs. Additionally, the study delves into how perceived usefulness impacts this adoption process. Utilizing structural equation modeling, the study examined data from 388 managers in Jordan. The study validates all its hypotheses, revealing that variables like relative advantage, compatibility, complexity, top management support, competitive pressure, and security influence perceived usefulness, which subsequently has a positive impact on BDA adoption. This research presents a range of theoretical and practical insights.