Den digitala utvecklingen pågår i samhället i stort. Revisionsbranschen är en bransch som är i förändring till följd av digitaliseringen. Digitaliseringen tar bland annat uttryck i form av olika digitala verktyg som kan användas i revisionsprocessen. Syftet med digitala verktyg är att förenkla revisionsprocessen och effektivisera. Studiens syfte är att göra en jämförelse mellan hur stora och små byråer använder sig av digitala verktyg i revisionsprocessen. I syfte att göra en jämförelse valdes en kvalitativ metod. Studiens empiri samlades in genom intervjuer av revisorer från stora och små byråer. I samband med studien framfördes tidigare forskning, definition av viktiga begrepp samt den institutionella teorin, TOE ramverket och diffusion of innovation som tillsammans utgjorde studiens teoretiska referensram. Den teoretiska referensramen har använts för att analysera studiens empiri. Empirin pekar på att stora och små byråer använder digitala verktyg på liknande sätt i revisionsprocessen. De digitala verktygen används på liknande sätt och ofta i samma delar av revisionsprocessen. Granskningen är den delen där samtliga revisorer i studien har mest nytta av digitala verktyg. Digitala verktyg effektiviserar revisorns arbete och på så sätt kan revisorn fokusera på mer komplexa delar av revisionen. Skillnaden ligger i vilka digitala verktyg som används där små byråer tenderar att köpa in externa digitala verktyg medan stora byråer utvecklar egna. Det är också tydligt att digitala verktyg utgör en viktig del i revisorns dagliga arbete. / Digitalization affects society in an extensive manner and the audit profession is no exception. Auditing is changing as a result of digitalization. The digitalization in audit expresses itself through different digital tools that can be used in the audit process. Digital tools aim to simplify and make the audit process more efficient. The purpose of the study was to compare how large and small audit firms use digital tools in the audit process. A qualitative method was chosen in order to research the area. The empirical findings of the study was developed by interviewing auditors from large and small audit firms. Previous literature along with definitions of key concepts and theories such as institutional theory, TOE framework and diffusion of innovation were described in conjunction with the study in order to create a theoretical framework. The theoretical framework was used to analyze the empirical findings of the study. The digital tools are being used in a similar way and often in the same parts of the audit process. According to the study, digital tools are most useful in the reviewing phase of the audit process. Digital tools increase the efficiency of the audit and it allows the auditor to complex parts of the audit. The difference is in which digital tools are being used where small firms tend to buy external digital tools while large firms develop their own digital tools. It is also clear that digital tools are an important part of the auditor’s daily work.

We are currently in the year 2024, in the midst of the fourth industrial revolution, where artificial intelligence (AI) is one of the most revolutionary technologies characteristic of this era. The fifth industrial revolution is on the horizon, where AI will be further distinguished. Through a qualitative method with an inductive approach, semi-structured interviews have been conducted to investigate how AI has impacted the audit process and how far audit firms have come in this development. This is because auditing is a profession that, according to previous research, is relevant to investigate due to its rigid nature with strict laws and regulations. The handling of confidential information is a central part, and the work during the audit process should ultimately contribute to a quality-assured audit. Due to this technological development, this study, with the help of an analysis model consisting of diffusion of innovation (DOI), the unified theory of acceptance and use of technology (UTAUT), the audit process, and the productivity paradox, has identified auditors acceptance and use of AI in the audit process. The study shows that AI has the potential to streamline the audit process by substituting repetitive tasks. Despite this, there are significant challenges that must be overcome for the full application of AI. Auditors have generally accepted AI, but there is uncertainty about how the technology can be used due to the handling of confidential information, existing regulations, and excessive reliance on the technology. These challenges have resulted in a low degree of usage and a relatively slow adoption rate. The productivity paradox is evident, as despite significant investments in AI and technological advancements, the actual productivity increase has been limited. The analysis shows that audit firms give the impression of faster development than what has actually occurred, while emphasizing that auditors analytical skills for a quality-assured audit are irreplaceable.

The advancement of Information Technology (IT) has changed the business landscape in many industries and especially the airline sector. Modern Information Communication Technologies (ICT) provide powerful tools for organizations and can significantly influence their operation, structure, and strategy. The emergence of mobile technologies has created a new innovation for airline companies by increasing the availability, frequency, and speed of communication between the company and their customers. This research aims to investigate the factors influencing the customers behavioural intention to adopt and utilize mobile services during their travel process. Technology Acceptance Model (TAM) and Innovation Diffusion Theory (IDT) provide the theoretical basis for explaining how consumers perceive mobile services which they access and operate by their mobile handset. To achieve that, this research employed a mixed method of quantitative and qualitative approaches with a dominant quantitative method. A consumer web-based survey was conducted in the Saudi Arabia travel sector with respect to mobile services usage in airline sector , 307 valid questionnaires were received and analyzed by using SPSS (V.18), correlation, regression and factor analysis tests were conducted . The findings of this research revealed that, perceived usefulness, mobility and compatibility are loaded to be one predictor of behavioural intention to use mobile services in Saudi Arabia. The reason behind it may be interpreted as customers nowadays have seen mobility and compatibility as attributes of perceived usefulness. Further, social influence, perceived ease of use and personal innovativeness were found to significantly influence the behavioural intention .whereas, perceived risk was found not to be a predictor to the behavioural intention to use mobile services in Saudi Arabia. Finally, the model analysis and survey evaluation enable airline companies to make mobile commerce service provision decision, these findings contribute to a road map for airline companies to encourage their customers to adopt mobile services and keep them engaged during the overall travel life cycle.

Purpose: The purpose of this thesis is to study business clients’ technology acceptance of e-commerce within business-to-business in the work wear sector. In specific, develop and test a framework in order to analyze the antecedents of perceived usefulness and perceived ease of use behind business clients’ behavioral intention to the usage of e-commerce. Problem: There is not sufficient research regarding industries and companies that are categorized as laggards (Del Aguila-Obra & Padilla-Melendez, 2006), and furthermore regarding clients’ technology acceptance in a business-to-business context (Doherty & Ellis-Chadwick, 2010). Actors within the work wear sector conduct their businesses in the most traditional way, with physical stores (Ekberg, Fraenkel, Gustavsson, Hamsten & Hedin, 2014). The question is whether this traditional way remain due to skepticism among the business clients’ and their level of technology acceptance. Method: A proposed framework is developed by the authors, adapted from Technology Acceptance Model (Venkatesh & Davis, 2000) and Diffusion of Innovation Theory (Rogers, 1983). This framework is tested through quantitative research, and more specific a questionnaire. Subsequently, the empirical data gathering is assembled, analyzed and concluded into a final proposed framework.  Findings: The final proposed framework incorporates antecedents from the proposed framework, but also new influences that are identified in the empirical findings as relevant. These influences are Age, Gender, Experience and Compliance. Further, the antecedents presented in the final proposed framework are the following: Subjective norm/Opinion leaders, Job relevance/Compatibility, Output quality, Result demonstrability/Observability and Trialability.

The "digital library" (DL) is a communication technology that has the potential to improve communication by removing temporal and geographic barriers and by introducing interactivity. This research focused on the adoption of digital libraries for electronic theses and dissertations (ETD-DL) at universities worldwide. ETD-DLs provide a means for universities to learn about implementing digital libraries in a networked environment.This research used diffusion of innovation theory to explore what has influenced ETD-DL adoption among Networked Digital Library of Theses and Dissertations (NDLTD) member universities. Communication channels were categorized as being either interpersonal or mediated. The perceived importance of these channels was assessed both within and between organizations. Although ETD-DL adoption is an organizational level decision it has implications for both the university and members of the university community. In some cases, these outcomes may be in conflict; for example, what is best for the organization may result in complications for an individual. Therefore the perceived importance of two innovation attributes, relative advantage and compatibility, were examined at both the collective and individual level.This study employed a web-based survey to collect data from the 133 universities in 26 countries that were NDLTD members in December 2002. Respondents were members of the university's "ETD Committee" and represented academic administrators, faculty, librarians, and computer systemsspecialists. Surveys were received from 95 respondents representing 65 universities in 14 countries. Twenty-one of these universities were outside the United States. Universities were from countries with a wide range of economic development.Results provide insights into university attitudes towards a technological innovation for knowledge dissemination. For example, results suggest that interpersonal channels of communication are more important than mediated channels within the organization. Additionally, interpersonal channels are more important for communication within the organization than between organizations. However, mediated channels of communication are more important for those universities that have decided to adopt the ETD-DL but have not yet implemented the union catalog or self-archiving options. There were also significant differences in the importance attributed to these channels by individuals in different jobs. The results also suggest strategies that could encourage development of digital libraries within a social system.

Os Recursos Educacionais Abertos (REA) são materiais com finalidade educacional, principalmente em meio digital, publicados sob termos de propriedade intelectual que autorizam seu uso, modificação, revisão e compartilhamento sem restrições. Esses recursos, idealizados com o objetivo de democratizar o acesso à educação, a despeito de sua gratuidade, de estarem disponíveis em meio digital e de geralmente elaborados por universidades renomadas, têm sido menos utilizados do que o esperado em localidades-alvo: países em desenvolvimento, onde as desigualdades de acesso a oportunidades educacionais de qualidade são maiores. Com base na teoria de difusão de inovação e no conceito de abismo de inovação, foi levantada a hipótese de que os atributos da proposta de valor dos REA não correspondem às preferências de usuários em países em desenvolvimento. A técnica de Conjoint Analysis foi empregada para avaliar as preferências de usuários em potencial (adultos com acesso à internet e redes sociais, que podem decidir individualmente sobre o uso dos REA) sobre os atributos de um tipo de REA (cursos online, cuja observabilidade é maior do que os REA como componentes modulares utilizados na educação formal), cujos atributos foram selecionados a partir de uma revisão conceitual da literatura, elaborada de forma sistemática. Os resultados mostraram que a importância relativa dos dois atributos da proposta de valor dos REA mais utilizados como argumento de diferenciação (licença de propriedade e reputação da instituição) não se mostrou significante na avaliação da utilidade total percebida nas propostas de cursos online gratuitos. Em contrapartida, os atributos que são mais difíceis de adicionar aos REA (certificação, suporte e idioma) são os mais importantes para os respondentes. / Open Educational Resources (OER) are education-driven materials, mainly in digital formats, released under intellectual property licenses that allow their use, modification, revision and sharing with no restrictions. These resources were developed to democratize access to education. However, despite their free status, their digital availability and the reputation of the universities that release them, their use have been lower than expected in target locations: developing countries, where remain the greatest inequalities in access to quality educational opportunities. Based on the diffusion of innovation theory and on the concept of innovation chasm, we\'ve raised the hypothesis that the attributes of the value proposition of OER are not compatible to users\' preferences in developing countries. The Conjoint Analysis technique was used to evaluate the preferences of potential users (adults with internet access and access to social networks websites, who can decide on the use of OER by themselves) on the attributes of a type of OER (online courses, whose observability is higher than the OER as modular components used in formal education), whose attributes were selected based on a conceptual review of the literature, conducted in a systematic approach. The results showed that there was no evidence that the relative importance of the two main attributes of the OER\'s value proposition, most used as an argument for differentiation (intellectual property license and institutional reputation) is significant in the evaluation of the total utility perceived in the proposals of free online courses. In contrast, attributes that are harder to add to OER (certification, support, and language) are the most important attributes for respondents.

Significant literature on sustainable supply chain management exists but there is a lack of theory explaining diffusion of sustainability practices within the supplier base led by manufacturing firms. In particular diffusion theory is insufficiently developed to characterise the development of sustainability practices in suppliers. The purpose of this research is to establish the conditions for enhancing the diffusion of environmental and social sustainability practices across the supplier base from the buying firms’ perspective. The research design is based on a theory building strategy. The data analysis was carried out based on a triangulation of different sources of data (e.g. 30 interviews with directors or managers of four sustainability leading manufacturing firms from the beverage, cosmetic and textile sector, and an extensive array of documents) and cross-case analysis and application of diffusion of innovation theory (DoI). This research identified environmental and social practices diffused through supplier selection (implementation of requirements), performance assessment and development. This map of sustainability practices provides a unique perspective; hence it distinguishes practices diffused across different supply chain tiers, as well as the mechanism/initiatives employed to diffuse them. The findings suggested that more emphasis was given to environmental practices than social practices. In general, social practices were more related to compulsory level (e.g. human rights) and were evaluated (selection), monitored (performance) and diffused through development (especially educating initiatives) in both 1st tier and 2nd tier. Critical materials suppliers in the 2nd tier were more likely to be engaged by specific procurement teams through the selection, performance and development activities, especially with the aim of meeting compliance and improving performance. The findings also suggested that joint initiatives with critical industrial suppliers focused more on environmental practices. Diffusion of innovation theory was applied to consider different elements that have not been covered in the literature, for instance, emphasis on communication channels and social system elements. The rate of adoption of sustainability practices was directly affected by supporting suppliers in measuring and collaborating in implementing improvements plans, as well as intense educating initiatives. DoI provides a powerful lens to help explain the role of buying firms in the diffusion of sustainability practices. The research provided a more comprehensive view on how sustainability practices were diffused through the supplier selection, performance assessment and development. This work is the first instance of considering intra- and interorganisational factors in the same model for enhancing the diffusion of sustainability practices. Overall, this depicts patterns of the factors and points out the most critical variables influencing the implementation of sustainability practices across the supplier base. This research has the potential to serve as an analysis tool to uncover gaps in activity that could lead to greater adoption of sustainability practices by suppliers, as well as gathering good practice in a structured way.

Innovative technologies have aided in the evolution of communicative patterns betweenindividuals, organizations, and society at large. For businesses this means that marketingmust be integrated with emergent ICT in an effort to exploit available digital marketingtactics. Although there is an emerging body of literature that defines the elements of digitalmarketing there still remains a need for models grounded in theoretical and empiricalevidence that explicitly integrates Software as a Service business intelligence (SaaS BI)within the realm of digital marketing.The purpose of this study is to explore existing challenges for digital marketers and SaaS BIvendors in an effort to uncover common ground where marketing activities and SaaS servicescan be effectively integrated. Within this investigation a socio-technical systems perspective isemployed in which the function of digital marketing represents a social sub-system and theservice of SaaS BI represents a technical sub-system. Interconnectivity is established betweendigital marketing, SaaS BI, and diffusion of innovation through the exploration of existingchallenges. A design artifact is constructed as a result of the thesis, which is intended to aiddigital marketers when planning, implementing, or adjusting a marketing campaign thatutilizes SaaS BI as an intelligence source. Within the investigation of digital marketing andSaaS BI both a theoretical and empirical study are conducted that serve as a basis for thedesigned model. The empirical study consists of a case study of the MeltWater Group, a SaaSvendor, and attempts to capture an in-depth understanding of the target domain. Empiricaldata is generated through semi-structured interviews triangulated with documents.Subsequent to building the conceptual model a short questionnaire was sent to participantswith related knowledge of the domain problem to elicit feedback on the conceptual model’scorrectness and usefulness.The theoretical study serves the purpose of establishing a conceptual framework within theresearch phenomena. The subsequent empirical study was used to validate the relevance ofthe conceptual framework in addition to assist with the build and evaluate phase of theconceptual model design. As a result of the thesis investigation a conceptual model of thetarget domain was developed that maps the interrelated processes of digital marketing andSaaS BI.In conclusion, the conceptual model captures a closed information loop between the SaaSvendor, client-organization, internal/external stakeholders, and the client-organization’sdigital presence. The system domain processes are illuminated as seven sub-closed loops thatdepict the existing relationships between domain components. The integration of digitalmarketing and SaaS BI elucidates three core input/output processes (IOPs): a dual IOPinternal and external of the SaaS vendor and an IOP internal of the client-organization. / Program: Masterutbildning i Informatik

The increasing government and consumer interest in, and growing concerns about environmental issues have pressured businesses to adopt eco-innovative measures and activities. These pressures have been felt particularly by the food and drink sector in Scotland, a sector that is of considerable importance to the Scottish economy. To date, few studies have considered the challenges businesses in this sector face with regard to the adoption of eco-innovations. In particular, there has been little research on the challenges faced by the SMEs in the sector and how they are adopting eco-innovations. This study seeks to address this research gap through utilization of the diffusion of innovation theory to explore the adoption of eco-innovations by the Scottish food and drink SMEs. A qualitative survey of the website of 52 businesses was used to collect data and analysed using content analysis to generate five categories of eco-innovations namely; Waste, Energy, GSCM, Carbon and Embedding. This data collected informed the next phase of the research where in-depth interviews was conducted with 18 businesses to understand their eco-innovation adoption processes. The findings revealed two groups of attitudes among the participants namely; the positive and the sceptics. The main motivators to adoption were found to be; moral principles and beliefs, eco-consumer drive, cost saving, legislation and the creation of jobs and new opportunities. The major barriers to eco-innovation were more profound and found to include; non-recyclable waste, non-compliance by suppliers, cost of adoption, lack of interest, the challenge of finding credible and reliable sources, attitudes and behaviours, and a general lack of education and awareness. Using the categorisation of eco-innovations that emerged from the website data analysis, the research developed a scale of greenness reflecting the adoption of eco-innovation along with a classification of adopter types namely; advanced, intermediate and basic adopters. The thesis contributes to the theory of diffusion by illustrating ways to capture and evidence innovation adoption without dependency on the time element and enabled a classification of eco- innovation adopters. The contribution to methodology is viewed from the application of a qualitative approach that enabled the categorisation of the forms of eco-innovation which resulted in the model depicting eco-innovation adoption and the profiling tool for innovation diffusion. Practical contributions are offered to enable businesses to understand their adoption of eco-innovation through the use of the model, adopter type classification and the application of a best practice guide to facilitate adoption. Recommendations for policy, practice and further areas for research are also proposed within the thesis.

Clinical guidelines developed from randomized controlled trials (RCT) recommend standard treatments for physicians to treat their patients. However, RCT are usually conducted among younger or healthier populations. Patients who did not participate in clinical trials, such as the elderly or patients with comorbidities, might not be suitable for the standard treatments; instead non-standard treatments can be an alternative treatment option to provide clinical benefits. Physicians are key stakeholders in determining the use of non-standard treatments in clinical practice. While a number of studies have reported on the use of non-standard treatments, little is known about factors associated with a physician’s decision to use non-standard treatments and which information sources are associated with their use. The objectives of this study were to identify factors associated with a physician’s decision to use non-standard treatments and to investigate which information sources were associated with their use. This study applied Rogers’ theory of diffusion of innovation to posit that a physician’s decisions to use non-standard treatments are a function of 1) the perceived advantages of non-standard treatments (effectiveness and toxicity), 2) the sources of information (scientific sources, professional contacts, patient demands, and commercial sources), 3) physician characteristics (years of practice, specialty, innovativeness, and practice experience), and 4) practice settings (practice location, academic affiliation, types of facility, and practice size). This study implemented a convergent parallel mixed-method approach consisting of interviews and surveys to address the objectives. For this study, a convenience sample of 10 medical oncologists was interviewed in January and February 2017. Interviews were transcribed and coded using a coding system based on the theoretical model of this study. Case reports were created to summarize each interview. The content analysis and multi-case analysis were both conducted to describe variable-level factors and contrast and compare factors within and across groups. Surveys were distributed to 1,500 medical oncologists and hematologists who currently practice in eight states across the Midwest. Dillman’s tailored design method was used to guide survey development and administration. The survey examined oncologists’ use of non-standard treatments in elderly patients with diffuse large B-cell lymphoma (DLBCL). Factorial survey design was applied to construct six hypothetical patient vignettes representing a variety of patient age and comorbidity. The dependent variable was whether a physician recommended a non-standard treatment to each vignette. Independent variables were selected from the theoretical model. The descriptive and frequency statistics were conducted for each survey item. The reliability tests were used to evaluate internal consistency of multi-item measures. Generalized Estimating Equations (GEE) were used to test the influence of factors on a physician’s decisions to use non-standard treatments. Among ten interview participants, three were open and five were intermediate open toward using non-standard treatments. Approximately 41.5% of survey participants recommended non-standard treatments for two or more vignettes. Both interviews and surveys showed that sources of information were key factors affecting oncologists’ use of non-standard treatments. In particular, interviewed oncologists used various information sources to justify their use of non-standard treatments such as early phase clinical trials or colleagues’ suggestions. Survey data showed that oncologists who placed higher importance on scientific sources were less likely to use non-standard treatments although scientific or medical journals were the top sources where they learned about rituximab with non-anthracyclines. In vignettes involving patients with rheumatoid arthritis with chronic neutropenia, those who placed a higher importance of professional sources were more likely to use non-standard treatments. Additionally, interview data showed that oncologists who have a sub-specialty, practice in academic settings, have high patient volume, have positive past experience with non-standard treatment and were aware of colleagues’ use non-standard treatments were relatively more open toward using non-standard treatments. Survey data showed that oncologists who agreed that rituximab with non-anthracyclines has a safer toxicity profile than rituximab with anthracyclines, those who commonly encounter younger patients, and those who had more years since graduating from medical school were more likely to use non-standard treatments. In addition to patient characteristics such as comorbidity, physicians’ characteristics and their sources of information are influential to the decision of using non-standard treatments.