Der zentrale Auftrag der Wirtschaftsprüfung ist die Überprüfung und Testierung der Finanzberichterstattung von Unternehmen. Damit trägt der Berufsstand der Wirtschaftsprüfer maßgeblich zum Vertrauen der Gesellschaft in das Wirtschafts- und Finanzwesen bei, die Grundvoraussetzung für die Funktionsfähigkeit von Märkten und wirtschaftlicher Handlungsfähigkeit. Der wachsende Einsatz von KI-Systemen, die Verwendung von Cloud-Services und die Verarbeitung von Massendaten bei der Erstellung von Rechnungslegung und Publizität hat verstärkt zur Folge, dass sich Prüfungssituationen und -szenarien verändern oder gar vollständig neu entwickeln. Dies erfordert enorme Investitionen in IT-Ressourcen und -Kompetenzen, damit sich auch in Zukunft hochwertige Prüfungsergebnisse erzielen lassen. Vor allem für kleinere und mittelständische Prüfungsgesellschaften ist diese Herausforderung jedoch kaum eigenständig zu bewältigen. Nachdem im Jahr 2017 eine gesetzliche Grundlage für die cloudbasierte Bündelung von IT-Ressourcen und -Kompetenzen bei einem spezialisierten Dienstleister geschaffen wurde, wird daher der Einsatz von sogenannten „Audit Clouds“ als eine Alternative zur klassischen Kanzleiorganisation diskutiert. Dabei ist noch nicht abschließend geklärt, wie unter Berücksichtigung unterschiedlicher kanzlei- und mandatsbezogener Perspektiven und unter Einhaltung prüfungsnormbezogener Voraussetzungen die Geschäftsmodelle und das Dienstleistungsspektrum von sogenannten "Audit Clouds" gestaltet sein sollen. Gleichzeitig bedingt die erfolgreiche Entwicklung und Diffusion digitaler Innovationen hinreichende Erkenntnisse über die Akzeptanz künftiger Anwender. Dieser Untersuchungsbedarf wird in der vorliegenden Dissertation in einem dreistufigen Vorgehen adressiert: Im ersten Schritt werden in Abhängigkeit von kanzlei- und mandatsbezogenen Anforderungen sowie unter Berücksichtigung von berufsständischen Normen verschiedene Audit-Cloud-Ansätze hergeleitet. Bei den anknüpfenden Akzeptanzuntersuchungen bilden diese Ansätze das Untersuchungsobjekt. Der zweite Schritt umfasst die Entwicklung eines Forschungsmodells, auf dessen Basis die Akzeptanz von Wirtschaftsprüfern gegenüber Audit Clouds untersucht wird. Im dritten Schritt wird unter Verwendung des Mixed-Methods-Ansatzes die indirekten und direkten Effekte und Determinanten ermittelt, die die Akzeptanz des Berufsstands gegenüber Audit Clouds begünstigen und vorhersagen.

The Unified theory of Technology Acceptance and Use of Technology (UTAUT) model suggest that the user acceptance before adopting a technology will greatly affect how the technology is accepted, and in effect its impact and performance in the organisation. A technology that is having an increasing presence in organisations is Procure-to-Pay (P2P) systems. P2P systems have been shown to achieve performance gains after a successful implementation in the form of increased efficiency, higher quality and better control in the procurement process. Being able to assess beforehand the performance gains of a technology before adoption is a crucial step for organisations seeking to lower uncertainties. This research assesses the importance of user acceptance as a precondition for a successful implementation of a P2P system. The research was conducted as a multiple case study at three organisations; Jernhusen, Akademiska Hus and Specialfastigheter. Jernhusen is considering adopting a P2P system. Akademiska Hus and Specialfastigheter have undergone the adoption of a P2P system. By measuring the user acceptance at Jernhusen the performance of a P2P system was assessed from a theoretical standpoint. The performance of a P2P system, and how well the implementation had succeeded was measured at Akademiska Hus and Specialfastigheter and put in relation to the measured user acceptance before adoption. This provided data to assess to what extent user acceptance is a precondition for a successful implementation of a P2P system. The study found that the user acceptance at Jernhusen, Akademiska Hus and Specialfastigheter was low before adoption. The theory indicate that this would lead to low adoption of a P2P system at Jernhusen and few performance gains. However, performance measurements made at Akademiska Hus and Specialfastigheter indicated that the P2P systems have led to medium to high performance gains respectively despite of low user acceptance before adoption. The research therefore concluded that user acceptance is not an important precondition for a successful implementation of a P2P system. / Unified Theory of Technology Acceptance and Use of Technology (UTAUT) modellen menar att användaracceptans innan en teknologi implementeras i en organisation är en avgörande faktor på hur organisationen kommer ta till sig teknologin och i sin tur teknologins effekt på organisationen. En teknologi som är allt mer framstående inom större organisationer är Procure-To-Pay (P2P) system. Effekterna av ett P2P system efter en framgångsrik implementation har påvisats vara förbättrad kvalité samt ökad effektivitet och kontroll av ingående steg av inköpsprocessen. Att kunna utvärdera systemets inverkan på en organisation i förhand är avgörande för organisationer som ämnar att minimera osäkerheter och risk vid systemimplementation. Denna studie utvärderar vikten av användaracceptans som en förutsättning för en lyckat implementation av ett P2P system. Studien var genomför som en flertalig fallstudie hos 3 organisationer; Jernhusen, Akademiska Hus och Specialfastigheter. Jernhusen överväger införandet av ett P2P system. Akademiska Hus och Specialfastigheter har infört ett P2P system. Genom att mäta användarnas acceptans hos Jernhusen utvärderades effekterna av införandet av ett P2P system ur ett teoretiskt perspektiv. Effekterna av ett P2P system och hur framgångsrik implementationen varit utvärderades vid Akademiska Hus och Specialfastigheter, och dessa effekter sattes i förhållande till användarnas acceptans innan införandet av systemet. Detta tillgängliggjorde data för att utvärdera till vilken grad användaracceptans är en förutsättning för en lyckad implementation av ett P2P system. Studien fann att användaracceptans hos Jernhusen, Akademiska Hus och Specialfastigheter var låg innan införandet av ett P2P system. Teorin föreslår att detta är dåliga förutsättningar för en framgångsrik implementation samt svårt att uppnå de önskade effekterna av systemet. Dock visade data från Akademiska Hus och Specialfastigheter att P2P systemen hade lett till de önskade effekterna trots den låga användaracceptans. Därmed drar studien slutsatsen att användaracceptans inte är ett avgörande förutsättning för en lyckad implementation av ett P2P system.

ChatGPT is a newly launched Artificial Intelligence (AI) powered model with several functions, providing the user with human-like responses. Recently, ChatGPT have gain a lot of recognition and popularity. The aim of this research is to examine the perceptions of ChatGPT from a Swedish professional service workers (PSW) perspective. More precisely, the study explores how the usage of ChatGPT in regard to supporting various work tasks is perceived. Additionally, the aim is to examine what factors could influence the perceptions regarding the model, and how the information provided is viewed by PSWs. The research uses a qualitative approach, and the data is collected through semi-structured interviews. Moreover, the study uses a thematic analysis for the analysis of data gathered. Additionally, the study uses Unified Theory of Acceptance and Use of Technology (UTAUT) to explore the factors influencing PSWs perception of ChatGPT. The findings show that PSWs believed that ChatGPT could be used to support some of their work tasks. The model was seen as easy to use and had its benefits, such as perceived increased productivity and efficiency. However, the findings also indicate that there are several challenges that could influence the overall usage of ChatGPT. Overall, both performance expectancy and effort expectancy showed to be important factors of the evaluation of ChatGPT usage in this study. Moreover, the findings indicate that the functions and information provided by ChatGPT could influence the perceptions. For example, lack of references, lack of human touch, and security issues were found to influence the interviewed PSWs. Additionally, the study concludes that there are several perceived areas of improvements regarding ChatGPT. This research contributes with knowledge about ChatGPT from a PSWs perspective and how it could be used for work related tasks.

Mutah University in Jordan / The full text will be available at the end of the emabargo: 17th June 2024

Yes / Digital payment methods (DPMs) are evolving fast but they are yet to be widely adopted particularly in the developing countries. An initial review of literature suggests that several studies have already been conducted on this topic for understanding antecedents of digital payments adoption. However, only a few studies have examined this emerging topic in the context of developing countries. The aim of this submission is to identify antecedents of consumer adoption and usage of digital payments methods. The results of this literature analysis suggest that constructs related to technology acceptance model (TAM) and unified theory of acceptance and use of technology (UTAUT) along with trust and risk are the most frequently examined constructs for determining consumer’s behavioural intention to use and usage of DPMs. The findings from this work can help researchers selecting factors for inclusion in the future empirical works on this topic.

Yes / Background: Electronic personal health records (ePHRs) are secure Web-based tools that enable individuals to access, manage, and share their medical records. England recently introduced a nationwide ePHR called Patient Online. As with ePHRs in other countries, adoption rates of Patient Online remain low. Understanding factors affecting patients’ ePHR use is important to increase adoption rates and improve the implementation success of ePHRs. Objective: This study aimed to examine factors associated with patients’ use of ePHRs in England. Methods: The unified theory of acceptance and use of technology was adapted to the use of ePHRs. To empirically examine the adapted model, a cross-sectional survey of a convenience sample was carried out in 4 general practices in West Yorkshire, England. Factors associated with the use of ePHRs were explored using structural equation modeling. Results: Of 800 eligible patients invited to take part in the survey, 624 (78.0%) returned a valid questionnaire. Behavioral intention (BI) was significantly influenced by performance expectancy (PE; beta=.57, P<.001), effort expectancy (EE; beta=.16, P<.001), and perceived privacy and security (PPS; beta=.24, P<.001). The path from social influence to BI was not significant (beta=.03, P=.18). Facilitating conditions (FC) and BI significantly influenced use behavior (UB; beta=.25, P<.001 and beta=.53, P<.001, respectively). PE significantly mediated the effect of EE and PPS on BI (beta=.19, P<.001 and beta=.28, P=.001, respectively). Age significantly moderated 3 paths: PE→BI, EE→BI, and FC→UB. Sex significantly moderated only the relationship between PE and BI. A total of 2 paths were significantly moderated by education and internet access: EE→BI and FC→UB. Income moderated the relationship between FC and UB. The adapted model accounted for 51% of the variance in PE, 76% of the variance in BI, and 48% of the variance in UB. Conclusions: This study identified the main factors that affect patients’ use of ePHRs in England, which should be taken into account for the successful implementation of these systems. For example, developers of ePHRs should involve patients in the process of designing the system to consider functions and features that fit patients’ preferences and skills to ensure systems are useful and easy to use. The proposed model accounted for 48% of the variance in UB, indicating the existence of other, as yet unidentified, factors that influence the adoption of ePHRs. Future studies should confirm the effect of the factors included in this model and identify additional factors.

Businesses nowadays are increasingly adopting new technologies to obtain competitive advantages. Artificial Intelligence (AI) stands out as an advanced, novel technology that has potential benefits across industries. The fast-food industry is one such industry that is highly competitive, evolving, and requires advanced technologies to cater to modern customers who increasingly demand fast, digitized services. Increased customer engagement has also become a main driving force to adopt technologies since these consumers demand quick, personalized, digitized services. The fast-food industry, compared to other industries, produces food that is perishable, and quick, which demands proper handling before, during, and after preparation, for instant consumption. Services should be quick, fast, and accessible, where adopting advanced technologies has become a necessity for the industry players' survival. Larger organizations have successfully adopted AI and have harnessed a competitive advantage. Conversely, Smaller and Medium Enterprises (SMEs) have successfully adopted digital technologies, assuming it as AI. They have not yet translated to adopt AI, which could threaten their survival and competitiveness in a highly evolving, dynamic industry. On the other hand, AI is a novel technology that has much potential, yet many are unaware of where the technology is heading, specifically, SMEs have a limited understanding and exposure to this technology, demanding more research.  The main purpose of this study is to gain a comprehensive understanding of how fast-food SMEs in Sweden perceive AI, the reasons for non-adoption, and the reasons influencing the behavioral intention to utilize AI for customer engagement within the organization. The study utilizes the Unified Theory of Acceptance and Use of Technology (UTAUT) framework to analyze how performance expectancy, effort expectancy, social influence, and facilitating conditions influence individual SMEs' behavioral intentions towards AI adoption on customer engagement by studying it from an individual, organizational context. Through qualitative interviews with fast-food SME owners, IT managers, and marketing managers, the research explored a nuanced understanding of how AI is being perceived by SMEs, challenges, barriers, and factors influencing their adoption behavior.  The research findings indicated that AI technology itself is immature and the immediate business use case is not apparent for SMEs. It was also revealed that SMEs have a misconception between AI and digital technologies. Though there is enthusiasm and willingness to adopt AI within SMEs, significant challenges remain, such as a lack of understanding about AI, resource constraints, complexity, skills, and influences from competitors and stakeholders. The research identified factors specific to SMEs that contribute to extending the UTAUT framework, such as customized payment plans, establishing technology associations, and new business models suiting SMEs. It was further evidenced that customer engagement is not an impactful mediator that influences AI adoption within SMEs. It was concluded that though SMEs have the potential to improve performance, their adoption is limited due to the immaturity of AI and due to identified challenges.

This thesis examines the effects of Culture, the Unified Theory of Acceptance and Use of Technology (UTAUT), Expectation Confirmation Theory (ECT) and Technology Readiness (TR) on the satisfaction and usage continuance intention of Internet banking customers within the Saudi Arabian context. The aim is to develop and test a new framework for use in determining the factors that affect Internet banking customers’ actual usage behaviours, with a special focus on the role of cognitive processes, and cultural and personal psychological traits. This research uses cross-sectional survey questionnaire methods within a quantitative approach. 261 valid responses were received. Structural Equation Modelling (SEM) was used to test the hypothesised relationships within the research model in Analysis of Moment Structures (AMOS 20) software. ECT is well established in conventional marketing literature and explains how cognitive beliefs and affects lead to customers’ repurchasing behaviour. It was first adopted for the Information Systems (IS) context and then customised to explain IS continuance intention behaviour. However, previous ECT customisations in the IS context present a significant knowledge gap because technology-based services are sensitive to individuals’ psychological traits, which ECT does not account for. This research integrates psychological traits and culture into the ECT framework to explain customer satisfaction and continuance intentions in the context of Internet banking usage. It combines ECT with the UTAUT in order to expand ECT to include more cognitive beliefs. Then it integrates TR and Culture to account for psychological and sociological traits. The results present a new contribution to the body of knowledge by validating a theoretically backed integration of the above models into one structural model. This model broadens the understanding of the factors that influence IS satisfaction and usage continuance intention. Compared to previous studies, the explanatory power of this model is a major improvement, with an R2 of (0.61) for usage continuance intention.

While research supports the integration of mobile computing into instruction, there is disagreement concerning the unstructured use of mobile devices in lecture-based college classrooms. Research supports the argument that unstructured use creates distraction and decreased academic performance. Research also suggests that unstructured use actually supports lecture instruction through personalized learning situations. In either case, the motivations of students to use mobile device is often unclear. This study sought to investigate the motivations for students’ acceptance of mobile devices. The Unified Theory of Acceptance and Use of Technology (UTAUT) was utilized to identify the factors leading to college students’ adoption of mobile devices. A survey based on UTAUT was distributed to 254 college students in six distinct lecture-based general education courses. The results revealed that Performance Expectancy, Effort Expectancy, and Social Influence were positively correlated with Behavioral Intention for class-related behavior, with Performance Expectancy being the most significant. None of the constructs were significant for behavior unrelated to lecture. Analysis of the students’ intention based on the UTAUT moderators of age, gender, and experience did not produce any significant difference, nor did an analysis of the classes by subject. The study concludes that the ability of a mobile device to complete specific tasks was the strongest motivating factor leading to intention.

At public high schools in Cayman, teachers need to improve their productivity and efficiency by using technologies that are simple and portable like their personal devices. Studies about bring your own device (BYOD) initiatives have revealed conflicting outcomes, and are lacking in the Caribbean and especially in Cayman. The purpose of this quantitative study was to determine the main factors related to teachers' willingness to adopt BYOD in public high schools in Cayman. The theoretical framework was the unified theory of acceptance and use of technology (UTAUT). This study employed a cross-sectional survey design using a modified UTAUT instrument, which captured quantitative data from 82 participants. The use of hierarchical multiple regression to analyze the data revealed that teachers' BYOD adoption could expand by increasing facilitating conditions, performance expectancy, effort expectancy, and decreasing perceived risk. This study reduces the gap in the literature about the unified theory of acceptance and use of technology and BYOD in the Caribbean and the Cayman Islands. It also provides evidence that perceived risk can increase its explanatory power of the unified theory of acceptance and use of technology. The study also contributes to a positive social change by revealing critical issues that administrators should address when devising BYOD policies and planning educational technology integration.