Aus der EINLEITUNG: Nicht immer sind organisationale Veränderungsprozesse von Erfolg gekrönt – wie bei 1000 befragten Unternehmen die vergleichsweise hohe Quote von 38 % an Prozessen belegt, die als gescheitert betrachtet werden [18]. Als häufigste Ursache werden dabei „Widerstände der Mitarbeiter“ genannt. Auch die Implementierung einer neuen Technologie in einer Organisation stellt einen derartig verändernden Eingriff dar, dessen Gelingen nicht zuletzt auch an die Nutzung der neuen Technologie geknüpft ist [10]. Um diesem Ziel gerecht zu werden, existieren in der Informatik zahlreiche Ansätze, die Schnittstellen zwischen Mensch und Technik anwenderfreundlich zu gestalten. Dabei ist insbesondere die Akzeptanz der (neuen) Technologie seitens der Nutzer von zentraler Bedeutung [5]. Denn wenn sich beispielsweise bei der Einführung eines ERP-Systems zur integrierten IT-Portfolio-Planung die Mitarbeiter überwacht und kontrolliert fühlen und aus diesen Motiven heraus Vorwände und Ausreden finden, das System nicht zu nutzen, können sie die Implementierung massiv beeinträchtigen und verzögern, was sich in erhöhtem Aufwand und höheren Kosten niederschlägt. [...]

1 INTRODUCTION Since learning management systems (LMSs) are offering a great variety of channels and workspaces to facilitate information sharing and communication among learners during learning process, many educational organizations have adopted a specific LMS into their educational context. A LMS is a software that handles learning tasks such as creating course catalogs, registering students, providing access to course components, tracking students within courses, recording data about students, and providing reports about usage and outcomes to teachers [1]. LMSs include several applications such as OLAT, WebCT, Moodle, ATutor, Ilias, and Claroline. However, LMSs can be utilized to integrate a wide range of multimedia materials, blogs, forums, quizzes, and wikis. Therefore, the researchers suggest that studying the influence of technology usage on end-users, especially students, is fundamental in learning and teaching environment. Despite educational organizations routinely make decisions regarding the best pedagogical approaches for supporting students’ performance, there is very little research on the impact of LMSs on learning outcomes [2]. Indeed, a considerable number of studies were conducted to examine the adoption of various LMSs, whereas little researches focused on understanding how educational institutes can enhance learning and teaching process through a particular LMS [3]. Consistent with this, the researchers found virtually no research on investigating the relationship between LMSs usage and attitude toward learning. [...]

To increase competitive advantage, organizations are developing how they manage internalknowledge. This has been tackled by implementing various Knowledge Management Systems,which have been developed based on the needs of specific teams and/or latest trends. Suchapproach is problematic since it does not take into consideration what the users currentKnowledge Management practices are, nor if the system is relevant for a larger mass.The purpose of this thesis is to identify what requirements from users, regarding content andfeatures, are relevant to focus on when designing a Knowledge Management System, targetedtowards knowledge intensive businesses. To examine this, an exploratory research approachhas been applied on a global Information and Communication Technology (ICT) company.100 semi-structured interviews were conducted, with employees located at various globallocations and with varying job roles, in order to get a detailed picture of the user requirementson a Knowledge Management System. The interviews were later sorted and analysed by usingthe Technology Acceptance Model, and quantified by calculating the frequency count on thedifferent requirements. The findings were later reduced, based on their generalizability, inorder to facilitate a list of user requirements that are relevant to focus on, when constructing aknowledge management system for a knowledge intensive business.The results show that there are several aspects to consider in the creation of a KnowledgeManagement System, meant for a knowledge intensive business. The majority of these aspectsare related to increased findability of relevant & updated document and colleagues, receiveinformation about internal operations and lessons learnt from previous projects. Examples ofthese requirements are a semantic search engine, news feed and interconnected repositories.

El presente estudio se basa en la investigación, realizada por los autores, denominada “Increasing e-government adoption by emphasizing environmental sustainability: an extended case study in Peru” [42] que constó de lo siguiente: Análisis y propósito de la investigación: Se tiene como propósito el analizar y comprender la intensión de uso del Gobierno Electrónico por parte de los ciudadanos mediante la consideración de un valor público, específicamente la Sostenibilidad Ambiental, como principal influenciador. En la actualidad existen bajas tasas de adopción de este tipo de sistemas por parte de la población, lo que permite que se puedan aprovechar al máximo los beneficios de su correcta implementación y uso. Diseño/Metodología/Aproximación: Mediante un caso de estudio en Perú, se diseñó una extensión del Modelo de Aceptación Tecnológica (TAM) considerando un Valor Público como variable independiente: Sostenibilidad Ambiental. Se elaboró e implementó una encuesta de 18 elementos a ciudadanos expuestos previamente al Gobierno Electrónico de Lima, Perú, para recolectar la data necesaria para validar la propuesta e hipótesis mediante el modelado de ecuaciones estructurales (SEM). Resultados: Los resultados confirmaron de manera positiva las hipótesis planteadas mediante el análisis estadístico. Esto debe ser considerado por las autoridades y administradores de iniciativas gubernamentales para aumentar la adopción de este tipo de servicios entre los ciudadanos. Principal conclusión: Se demostró que los ciudadanos son influidos de manera positiva por el Valor Público Sostenibilidad Ambiental para adoptar al Gobierno Electrónico. / This study is based on the research developed by the authors called “Increasing e-government adoption by emphasizing environmental sustainability: an extended case study in Peru” [42] which consisted of the following: Analysis and purpose of the research: The purpose of this study is to analyze and understand the intention of using Electronic Government by citizens through the consideration of a public value, specifically Environmental Sustainability, as the main influencer. Currently, there are low rates of adoption of this type of systems by the population, which allows the benefits of its correct implementation and use to be maximized. Design/Methodology/Approach: Through a case study in Peru, an extension of the Technology Acceptance Model (TAM) was designed considering a Public Value as an independent variable: Environmental Sustainability. A survey of 18 elements was prepared and implemented among citizens previously exposed to the Electronic Government of Lima, Peru, to collect the data necessary to validate the proposal and hypothesis through the modeling of structural equations (SEM). Results: The results positively confirmed the hypotheses raised by statistical analysis. This should be considered by the authorities and administrators of government initiatives to increase the adoption of this type of services among citizens. Main conclusion: It was shown that citizens are positively influenced by Public Value Environmental Sustainability to adopt Electronic Government. / Tesis

Dagens studier visar på att revisionsbranschen förändras i takt med digitaliseringens framfart, vilket gör det därför omöjligt för revisionsbyråer att välja bort digitaliseringen. Tidigare forskning påvisar att revisionsbranschen är en av de branscher som blivit mest påverkad av digitaliseringens framfart, eftersom flera arbetsuppgifter har ersatts av den nya tekniken. Syftet med studien har varit att undersöka hur revisionsprocessen samt revisorsrollen har påverkats av den allt mer digitaliserade arbetsmiljön. För att uppnå studiens syfte har en kvalitativ metod använts där fem medarbetare på PwC har intervjuats. Empirin analyseras sedan med hjälp av studiens insamlade teori i syfte att besvara studiens två frågeställningar. Därefter har en innehållsanalys utförts där funna samband ur den insamlade empirin ställts mot studiens teori. Studiens resultat påvisar att digitaliseringen redan har bidragit till förändringar i revisionsprocessens olika faser. Vidare har digitaliseringen påverkat revisorsrollen där revisorn har fått en mer betydande roll för revisionen. Fortsättningsvis påvisar den insamlade empirin att digitaliseringen har resulterat i ett effektivare arbetssätt samt att trovärdigheten på revisionen har ökat. Avslutningsvis förutspår digitaliseringens utveckling att fortsätta och dessutom påverka värdeskapandet i revisionsbranschen. Vidare tyder teorin och empirin på att det kommer skapas mervärde genom att revisorerna således kommer fokusera på att skapa värde för kunden. Slutligen förväntas digitaliseringen påverka efterfrågan på revisionen och vilka egenskaper som behövs hos en revisor, vilket är sociala och tekniska egenskaper samt bedömningsförmågan. / There are studies that indicate big changes concerning audit industries as the digitalization continues to develop. It is known that the audit offices can no longer ignore the fact that digitalization has taken an important role in our society. Previous research shows that the audit industry is one of the many industries that has been affected by digitalization, this because many of the tasks have been replaced by new technology. The purpose of this study has been to investigate how digitalization has affected the audit industry. In this report, a qualitative method has been used where five employees by PwC have been interviewed. The empiricism that was collected during the interviews was analyzed through the use of the theories presented with the aim of answering the study’s two main questions. Subsequently, an analysis of the content was performed where correlations found by the collected empiricism were compared to the theories of the study. The result of the study was that the digitalization has already contributed to changes in the phases of the audit process and the auditor role. Furthermore, the digitalization has resulted in a more efficient way and increased the credibility of the audit. The development of digitalization has been predicted to continue and also affect value creation in the audit industry. The collected theory and empiricism show that the auditors focusing more on creating value for the customers. Finally, digitalization is expected to have an impact on the demand for the audit and its qualities.

Enterprise resource planning (ERP) systems are complex software packages that support an integrated real-time setting among the various business functions in an entire organization. ERP systems improve productivity, but only to the extent that employees accept and use the systems extensively to perform their duties. The leaders of many organizations have not been able to realize the expected benefits because of a lack of user acceptance. The purpose of this quantitative cross-sectional survey study was to examine the factors that influence user acceptance of ERP systems in the United States. Davis's technology acceptance model was the theoretical foundation used to relate the independent variables (perceived usefulness and perceived ease of use) to the dependent variable (user acceptance of ERP systems). The focus of the research questions was on the strength of the relationships between each of the independent variables and user acceptance of ERP systems in the United States. Data were from 97 purposively selected ERP system end users in the United States using the survey instrument based on the technology acceptance model. Regression and correlation analyses revealed a positive relationship between perceived usefulness and user acceptance, but no relationship was found between perceived ease of use and user acceptance. The findings indicated difficulties in using ERP systems for end users in the United States, which stakeholders could rectify to improve productivity in organizations. Positive social change implications include improving the standard of living, increasing the literacy rate, and reducing negative externalities to improve human and social conditions in society.

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Research Question: Which are the decisive factors that impact the adoption of business intelligence systems (BIS) among IT SMEs in Sweden? Purpose: This paper aims to examine Swedish SMEs and understand which decisive factors have an impact on the decision makers and their adoption of BIS. This study aims to study SMEs that have already adopted BIS. Method: A deductive qualitative approach was used to answer the study’s research question. The primary data was conducted through seven semi-structured interviews with Swedish IT SMEs. Empirical Findings: The empirical findings highlight that some factors had a greater influence on the adoption of BIS than others. These were possession of the right type of data, support of top management and service provider support. Conclusion: The presented study identified that small and medium sized enterprises are prone to BIS adoption when considering three decisive factors. First, the importance of possessing data and having the right type of data was a critical need and a factor for BIS adoption. Second, the use of service provider support for SMEs seemed to contribute with important value according to the findings. Third, working proactively with change management affected the perceived usefulness of technology and led to a higher chance of small and medium sized adopting BIS. / Frågeställning: Vilka är de avgörande faktorerna som påverkar antagande av business intelligence-system bland små och medelstora (SME) IT företag i Sverige? Syfte: Den här uppsatsen syftar på att undersöka svenska små och medelstora företag (SME) och förstå vilka faktorer som påverkar beslutsfattare och deras antagande av BIS. Uppsatsen syftar till att studera SME som redan har antagit BIS. Tillvägagångssätt: Denna studie använde en deduktiv kvalitativ metod för att besvara forskningsfrågan. Den primära datan samlades in genom sju semistrukturerade intervjuer med svenska SME inom IT-branschen. Bidrag: Resultaten visar att vissa faktorer hade ett större inflytande på antagande av BIS än andra. Dessa var innehav av rätt typ av data, stöd från högsta ledningen samt support från tjänsteleverantörer. Slutsats: Den presenterade studien identifierade att svenska SME är benägna att anta BIS när man överväger tre avgörande faktorer. För det första var vikten av att ha data och ha rätt typ av data ett kritiskt behov och en faktor för BIS antagande. För det andra verkade användningen av tjänsteleverantör stöd för små och medelstora företag bidra med ett viktigt värde enligt resultaten. För det tredje, att arbeta proaktivt med förändringsledning påverkade den upplevda användbarheten av teknik och ledde till en högre chans för SME att antagande BIS.

Financial services have historically been offered by central entities which has put financial systems in the control of a number of central parties. Some argue that this centralization has contributed to a more unequal distribution of wealth. However, during more recent time with the emergence of blockchain, traditional perspectives on transparency and democratization have shifted. Increasing financial inclusion has been highlighted as a crucial step in decreasing poverty levels and blockchain has been discussed as a technology with a potential to make a difference in this ambition. This study will focus on sub-Saharan Africa where 550 million individuals lack access to financial services despite having access to mobile phones. As a consequence of this, mobile financial services boomed in sub-Saharan Africa, starting in Kenya. This study will therefore focus on mobile financial services and more precisely on the perceived usefulness of blockchain technology for the mobile financial services. Furthermore, the study aims to explore what role blockchain can play in further increasing financial inclusion in the region. This was done by conducting several interviews with people representing start-ups, government agencies, telco companies during a research trip to South Africa and by participation in the Blockchain Africa Conference 2019 in Cape town.  The findings from the research show that blockchain is perceived as useful for mobile financial services, mainly because of its ability to reduce costs by removing intermediaries, to automate processes and to create decentralized trust. However, it was also found that the usefulness is negatively affected today due to the lack of common protocols and definitions, which makes it difficult for blockchain to yet make a real difference in increasing financial inclusion. / Finansiella tjänster har historiskt sätt tillhandahållits med hjälp av centraliserad datalagring genom pålitliga intermediärer såsom banker och försäkringsbolag. Detta har satt det finansiella systemet i kontroll av några få centrala aktörer vilket somliga menar har ökat den ekonomisk ojämlikheten. På senare tid, i samband med blockkedjeteknologins framväxt, har synen på demokrati och transparens skiftat. Ökad finansiell inkludering har lyfts fram som avgörande för att minska fattigdomen. Blockkedjeteknologin har framhävts att ha potential att göra skillnad i detta arbete. Denna studie fokuserar på Subsahariska Afrika där 550 miljoner individer saknar tillgång till finansiella tjänster trots att de har tillgång till mobiltelefoner. Att erbjuda mobila finansiella tjänster är viktigt för att möjliggöra finansiell inkludering. Studien ämnar därför att undersöka upplevd användbarhet av blockkedjeteknologi för mobila finansiella tjänster och hur tekniken kan utöka finansiell inkludering i kontinenten. Detta har delvis gjorts genom en forskningsresa till Sydafrika där flertalet intervjuer utfördes med personer som representerar startupbolag, regeringen, telekombranschen och den akademiska världen. Resultaten från studien visar att blockkedjeteknologin upplevs vara användbar för mobila finansiella tjänster, främst på grund av dess förmåga att sänka kostnaderna genom att ta bort mellanhänder, automatisera processer samt skapa säkra decentraliserade system. Däremot måste standardiserade protokoll och definitioner måste utvecklas innan detta kan realiseras. Fram till dess kommer det att vara svårt för blockkedjeteknolgi att göra en verklig skillnad i ökad finansiell inkludering.

Over the last decades the use of technology has drastically increased and its influence on services has been rising constantly (Meuter et al., 2005; Bitner et al., 2010; Rust and Huang, 2014). The digital revolution has paved the way for new predictive service concepts that are linked to the contents of this dissertation. Despite the many studies that have been conducted (e.g., Allmendinger and Lombreglia, 2005; Hubert et al., 2019; Kabadayi et al., 2019; Kashef et al.,2021; Klein et al., 2018; Timeus et al., 2020) and the amount of literature on this subject (e.g., Rehse et al., 2016; Pena-Rios et al., 2018; Paschou et al., 2018), there are still many gaps in the current status of its research. The industry is constantly introducing new phraseology to create unique selling propositions, such as service 4.0 in the automotive sector, which has not yet been scientifically defined. Against this backdrop, the first step of this dissertation was to define the wording “service 4.0” in the automotive context and to compare it with the fairly more common wording of “smart service”. By analysing interviews with knowledgeable respondents, the first out of four research papers describe the characterising components of service 4.0 and demands a unification of the wordings service 4.0 and smart services. Therefore, the further studies and associated papers use the expression 'smart services'. Additionally, the first study gives an overview of what practitioners expect of this kind of service in the automotive context. However, the development and implementation of new services require knowledge about customers’ needs and expectations to establish the services successfully. This leads to the question, what do customers actually expect of a predictive service in the automotive sector or a car workshop? Research paper II followed these thoughts and analysed interviews and a group discussion with consumers of different ages, genders, levels of education and origins in Germany. Based on the expectations, it introduced five categories of consumers’ and provides an overview of obstacles to the acceptance of smart services. The results of the qualitative studies reveal that many of the obstacles and expectations are concerned with data safety and trust. Furthermore, the results show that perceived transparency seems to influence trust. While the results of research paper II show the different influencing factors of trust in connection with the acceptance of smart services, research paper III tries to develop a new framework that reflects these relations. To do so, a quantitative study was conducted based on a sample of more than 1,000 consumers’ who answered the questionnaire. Based on the Technology Acceptance Model, the developed framework explains the connection between perceived transparency, privacy risks, perceived security, perceived control and initial trust. Furthermore, the results help to better understand the variance of perceived usefulness by employing the construct of initial trust. Moreover, the construct of perceived firm transparency has a strong influence on initial trust. The final research paper employed a qualitative research design to describe in detail the obstacles to the acceptance of smart services. It explored two main obstacle categories and one subcategory that describe why customers reject smart services and what their concerns are. Finally, research paper IV used an experiment to explore whether video clips can be used to increase the perceived firm transparency and control. The results of the empirical study show, that video clips seem to increase the perceived firm transparency and control. Therefore, the combined results of research papers III and IV could be a powerful tool for practitioners enabling them to increase initial trust and acceptance of smart services through the use of video clips. This article presents an overview the conducted studies and summarizes the results. Furthermore, it summarizes the underlying theories and builds a theoretical framework. All in all, this dissertation deepens the understanding of the acceptance of smart services using the example of the automotive sector, and the results should be valuable from a theoretical as well as from a practical point of view.:Summary I Overview of Research Papers III Table of Contents IV Table of Figures VI Table of Tables VII Acronyms and Abbreviations VIII Preface of the Author IX PART A: Introductory Overview of Dissertation 1 1. Introduction 2 2. Relevance of the Research Topic and Identification of Research Deficits 4 3. Theoretical and Conceptual Background 6 3.1 Future Services 6 3.2 Smart Service Research 9 3.3 Diffusion of Innovations Theory 10 3.4 Theory of Reasoned Action 12 3.5 Technology Acceptance Model 13 3.6 Theoretical Framework and Literature Overview of Initial Trust 20 4. Research Design 23 4.1 Qualitative Sample 23 4.1.1 Data Collection 23 4.1.2 Sample Details 24 4.1.3 Data Validation 26 4.2 Quantitative Sample 26 4.2.1 Data Collection 26 4.2.2 Sample Details 29 4.2.3 Data Validation 31 5 Summary of Research Papers 33 5.1 Summary of Research Paper I 34 5.2 Summary of Research Paper II 36 5.3 Summary of Research Paper III 38 5.4 Summary of Research Paper IV 42 6 Amalgamation of Studies and Results 44 7 Implications for Research and Practice 48 7.1 Theoretical Implications 48 7.2 Recommendations for Further Research 49 7.3 Practical Implications 50 8 Conclusion 52 9 References 54 PART B: Research Papers XI Research Paper I XII Research Paper II XXI Research Paper III XXXIII Research Paper IV LXI PART C: Annexes