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Does taxation of digital financial services adversely affect the financial inclusion agenda? Lessons from a developing country 对数字金融服务征税是否会对普惠金融议程产生不利影响?发展中国家的经验教训
Pub Date : 2023-08-29 DOI: 10.1016/j.digbus.2023.100066
Frederick Pobee , Abdul Bashiru Jibril , Emmanuel Owusu-Oware

Despite strong evidence of the critical role of mobile money technology in deepening financial inclusion, the impact of taxing mobile money transactions on digital and financial inclusion remains an unexplored area of research. By drawing on the Unified Theory of Acceptance and Use of Technology model, this research presents a rich insight into the determinants of mobile money adoption and the moderating effect of taxation (e-levy) on mobile money adoption. The purposive data sampling technique was employed to collect data from 287 mobile money users. The structural equation modeling – partial least square method was applied to test the hypotheses of this study. The findings show that performance expectancy, effort expectancy, social influence, and facilitating conditions significantly influence behavioral intention. Consequently, behavioral intention shows a significant relationship with the actual use of mobile money. Furthermore, regarding the moderating effect of taxation, the findings show that taxation negatively and significantly influences the actual use of mobile money. Finally, the implications of the results to tax policymakers (government) and mobile money operators have been discussed.

尽管有强有力的证据表明移动货币技术在深化金融包容性方面发挥着关键作用,但对移动货币交易征税对数字和金融包容性的影响仍然是一个尚未探索的研究领域。通过借鉴技术接受和使用统一理论模型,本研究对移动货币采用的决定因素以及税收(e-evy)对移动货币使用的调节作用提供了丰富的见解。采用有目的的数据采样技术,对287名移动货币用户进行了数据采集。采用结构方程建模-偏最小二乘法对本研究的假设进行了检验。研究结果表明,绩效预期、努力预期、社会影响和便利条件显著影响行为意向。因此,行为意向与移动货币的实际使用表现出显著的关系。此外,关于税收的调节作用,研究结果表明,税收对移动货币的实际使用产生了负面和显著的影响。最后,讨论了研究结果对税收政策制定者(政府)和移动货币运营商的影响。
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引用次数: 0
M-banking adoption from the developing countries perspective: A mediated model 发展中国家视角下的移动银行采用:一个中介模型
Pub Date : 2023-06-22 DOI: 10.1016/j.digbus.2023.100065
Hela Ben Abdennebi

This study aims to examine the factors that influence M-banking adoption from developing countries' perspective (case of Tunisia) by extending Technology Acceptance Model (TAM). To achieve this, a structural equation modelling with Partial Least Square Structural Equation Modeling (PLS-SEM) has been used to analyse the data of 202 responses. The evidence found that perceived ease of use and perceived usefulness determine the intention to adopt M-banking while perceived security, satisfaction and trust were found to be statistically insignificant in terms of their relationship with M-banking adoption intention. In this study, the empirical section examines the mediating effect of trust and satisfaction. The findings reveal that trust partially mediates the relationships between perceived security and satisfaction. Based on the research findings, managerial and theoretical implications are discussed.

本研究旨在通过扩展技术接受模型(TAM),从发展中国家的角度(以突尼斯为例)检验影响移动银行采用的因素。为了实现这一点,已经使用偏最小二乘结构方程建模(PLS-SEM)的结构方程建模来分析202个响应的数据。证据发现,感知的易用性和感知的有用性决定了采用移动银行的意图,而感知的安全性、满意度和信任与采用移动银行意图的关系在统计上不显著。在本研究中,实证部分考察了信任和满意度的中介作用。研究结果表明,信任在一定程度上调节了感知安全感和满意度之间的关系。基于研究结果,讨论了管理和理论意义。
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引用次数: 0
Satellite fans engagement with social networking sites influence on sport team brand equity: A UGT perspective 卫星球迷与社交网站的互动对运动队品牌资产的影响:UGT视角
Pub Date : 2023-06-19 DOI: 10.1016/j.digbus.2023.100064
Daniel Kofi Ahiabor , John Paul Basewe Kosiba , Deli Dotse Gli , Ernest Yaw Tweneboah-Koduah , Robert Ebo Hinson

Guided by the uses and gratification theory (UGT), this research aims to investigate the influence of gratification (i.e., personal, social, and tension release gratification) sought from social networking sites (SNS) on customer engagement behaviour of satellite fans. Additionally, this research examines the influence of customer engagement behaviour (i.e., consuming, contributing, and creating activities) on sports teams' brand equity. Data for the study were obtained from 347 respondents who followed their favourite sports teams on SNS. Partial least squares structural equation modeling (PLS-SEM) was used to analyse the empirical data. The findings reveal that the SNS gratification needs of football fans influence their customer engagement behaviour. Also, customer engagement behaviour, that is, consuming and contributing activities, influences sports teams' brand equity. These findings provide great insights for brand managers on how to effectively use SNS to influence consumer.

在使用和满足理论(UGT)的指导下,本研究旨在调查社交网站(SNS)寻求的满足(即个人、社交和紧张释放满足)对卫星粉丝客户参与行为的影响。此外,本研究还考察了客户参与行为(即消费、贡献和创造活动)对运动队品牌资产的影响。这项研究的数据来自347名受访者,他们在SNS上关注自己最喜欢的运动队。采用偏最小二乘结构方程模型(PLS-SEM)对经验数据进行分析。研究结果表明,球迷的社交网络满足需求会影响他们的客户参与行为。此外,客户参与行为,即消费和贡献活动,会影响运动队的品牌资产。这些发现为品牌管理者提供了如何有效利用社交网络影响消费者的深刻见解。
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引用次数: 2
Assortments and prices in online grocery retailing 网上杂货零售的分类和价格
Pub Date : 2023-06-01 DOI: 10.1016/j.digbus.2023.100054
Svetlana Fedoseeva , Roland Herrmann

Grocery retailing is undergoing rapid changes. New store formats and market channels, the entry of additional large players, and increasing multichannel activities on the supply side are accompanied by heterogeneous and changing consumer preferences. Retailers are increasingly competing in both price and variety. The question arises: how do product assortments affect retailers' prices? Larger assortments may be attractive for consumers who derive utility from variety or search for niche products. Retailers with a deeper assortment might be in a position to realize higher prices. Our study is the first to quantify the assortment-depth elasticity of price in online retailing, and the magnitude of assortment depth at which a further expansion of the assortment may no longer allow for a higher average price level. We collect a unique dataset for major online full-assortment grocery retailers in Germany and show that an increasing depth of grocery assortment raises online prices. The depth elasticity of price is below unity, and the influence is nonlinear.

杂货零售业正在经历快速变化。新的商店业态和市场渠道、更多大型参与者的进入以及供应侧多渠道活动的增加,都伴随着消费者偏好的异质性和变化。零售商在价格和品种上的竞争越来越激烈。问题来了:产品种类如何影响零售商的价格?对于那些从多样性中获得效用或寻找利基产品的消费者来说,更大的产品组合可能很有吸引力。种类更丰富的零售商可能会实现更高的价格。我们的研究首次量化了在线零售中价格的分类深度弹性,以及进一步扩大分类可能不再允许更高平均价格水平的分类深度的大小。我们为德国主要的在线全品类杂货零售商收集了一个独特的数据集,并表明杂货品类的深度不断增加会提高在线价格。价格的深度弹性低于一,其影响是非线性的。
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引用次数: 0
Dynamics of flexible work and digital platforms: Task and spatial flexibility in the platform economy 灵活工作和数字平台的动态:平台经济中的任务和空间灵活性
Pub Date : 2023-06-01 DOI: 10.1016/j.digbus.2022.100052
Michael Dunn , Isabel Munoz , Mohammad Hossein Jarrahi

Flexibility is recognized as one of the major shifts in the future of work. As emerging forms and structures of work challenge us to rethink how work is organized, specifically through the digitization of work by digital platforms, we are witnessing shifts in workplaces that challenge common models of full-time employment. To date, most frameworks looking to understand flexibility and flexible work arrangements are rooted in traditional employment settings. Building on existing concepts of flexibility and flexible work arrangements, this study examines how platform workers make sense of flexibility. Our findings conceptualize two central dimensions of worker flexibility, task and spatial flexibility, which are driven by the different attributes of the platform work. Our findings also demonstrate that different platform types, and the ways in which they mediate flexibility, leads to important differences in the ways workers experience their work.

灵活性被认为是未来工作的主要转变之一。随着新兴的工作形式和结构挑战我们重新思考如何组织工作,特别是通过数字平台对工作进行数字化,我们正在目睹工作场所的转变,这对常见的全职就业模式提出了挑战。迄今为止,大多数希望理解灵活性和灵活工作安排的框架都植根于传统的就业环境。基于现有的灵活性和灵活的工作安排概念,本研究考察了平台工作者如何理解灵活性。我们的研究结果概念化了工人灵活性的两个核心维度,任务和空间灵活性,这是由平台工作的不同属性驱动的。我们的研究结果还表明,不同的平台类型及其调节灵活性的方式,会导致员工体验工作的方式存在重要差异。
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引用次数: 5
What pivot is: Touching an elephant in the dark 什么是支点:摸黑摸大象
Pub Date : 2023-06-01 DOI: 10.1016/j.digbus.2023.100056
Ayoob Sadeghiani , Alistair Anderson

The term ‘pivot’ first appeared in the practical literature, demonstrating its role in the Lean Startup, and immediately emerged in the academic literature. However, it suffered from conflicting perceptions and practice-academy divide. Moreover, recently, a growing number of scholars introduced it as a response to the pandemic crisis, at times as an umbrella term. In this study, we first test the concept ‘pivot’ against clarity criteria and find its problematic issues based on a qualitative content analysis of the literature; then, using a multi-case study, we get a critical distance from the pivot's origin; parsimoniously reposition it as ‘substitution’, differentiate it from ‘pivoting’ as its process theory; and discuss it in relation to vision, strategy, and business model. Finally, we propose a conceptual basis and some rules for operationalization.

“支点”一词最早出现在实践文献中,展示了它在精益创业中的作用,并立即出现在学术文献中。然而,它受到了观念冲突和实践学院分歧的影响。此外,最近,越来越多的学者将其作为对疫情危机的回应,有时是一个总括性术语。在这项研究中,我们首先根据清晰度标准测试了“支点”的概念,并在对文献进行定性内容分析的基础上发现了其存在的问题;然后,通过多个案例的研究,我们得到了与枢轴原点的临界距离;吝啬地将其重新定位为“替代”,将其区别于作为其过程理论的“转向”;并从愿景、战略和商业模式等方面对其进行了讨论。最后,我们提出了一个概念基础和一些操作规则。
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引用次数: 0
User experience key performance indicators for industrial IoT systems: A multivocal literature review 工业物联网系统的用户体验关键绩效指标:多语种文献综述
Pub Date : 2023-06-01 DOI: 10.1016/j.digbus.2023.100057
Adam Trendowicz, Eduard C. Groen, Jens Henningsen, Julien Siebert, Nedo Bartels, Sven Storck, Thomas Kuhn

In software systems, user experience (UX) is a quality that provides value to its intended users. Therefore, we consider it critical to manage UX and its link to business value quantitatively. Key performance indicators (KPIs) have been widely adopted for objectively measuring factors that influence business success, including measuring UX characteristics and their business contribution in the context of software systems in general. Yet, measuring UX in the context of complex Internet of Things (IoT) systems, especially Industrial IoT (IIoT) systems, remains a challenge.

This paper presents a multivocal literature review (MLR) of the UX-KPIs proposed in the context of (I)IoT systems, along with factors influencing UX and challenges of quantifying UX. We investigate the status quo and derive recommendations for measuring the UX of (I)IoT systems.

Our analysis of 64 publications shows that UX has so far received relatively little attention in the context of (I)IoT. Although we identified 605 KPIs, 78 influencing factors, and 119 challenges, most of the UX features discussed were defined in a broader context of software systems, i.e., they were less specific to IoT, but rather focused on universal system quality characteristics such as functional suitability, performance efficiency, usability, and reliability.

Finally, no generally accepted approach for measuring UX in (I)IoT systems and how these contribute to the overall business value has been proposed yet. We also found little evidence that improving UX or achieving a good UX currently plays an explicit role in the design and development of IoT systems.

在软件系统中,用户体验(UX)是一种为其预期用户提供价值的质量。因此,我们认为定量管理用户体验及其与业务价值的联系至关重要。关键性能指标(KPI)已被广泛用于客观衡量影响业务成功的因素,包括衡量用户体验特征及其在软件系统中的业务贡献。然而,在复杂的物联网(IoT)系统,特别是工业物联网(IIoT)系统的背景下测量用户体验仍然是一个挑战。本文对在(I)物联网系统背景下提出的用户体验KPI进行了多语言文献综述(MLR),以及影响用户体验的因素和量化用户体验的挑战。我们调查了现状,并得出了衡量(I)物联网系统用户体验的建议。我们对64篇出版物的分析表明,到目前为止,用户体验在(I)物联网方面受到的关注相对较少。尽管我们确定了605个KPI、78个影响因素和119个挑战,但所讨论的大多数用户体验特征都是在更广泛的软件系统背景下定义的,即它们不太特定于物联网,而是专注于通用的系统质量特征,如功能适用性、性能效率、可用性和可靠性。最后,还没有提出一种普遍接受的方法来衡量(I)物联网系统中的用户体验,以及这些系统如何对整体业务价值做出贡献。我们还发现,几乎没有证据表明,改善用户体验或实现良好的用户体验目前在物联网系统的设计和开发中发挥着明确的作用。
{"title":"User experience key performance indicators for industrial IoT systems: A multivocal literature review","authors":"Adam Trendowicz,&nbsp;Eduard C. Groen,&nbsp;Jens Henningsen,&nbsp;Julien Siebert,&nbsp;Nedo Bartels,&nbsp;Sven Storck,&nbsp;Thomas Kuhn","doi":"10.1016/j.digbus.2023.100057","DOIUrl":"https://doi.org/10.1016/j.digbus.2023.100057","url":null,"abstract":"<div><p>In software systems, user experience (UX) is a quality that provides value to its intended users. Therefore, we consider it critical to manage UX and its link to business value quantitatively. Key performance indicators (KPIs) have been widely adopted for objectively measuring factors that influence business success, including measuring UX characteristics and their business contribution in the context of software systems in general. Yet, measuring UX in the context of complex Internet of Things (IoT) systems, especially Industrial IoT (IIoT) systems, remains a challenge.</p><p>This paper presents a multivocal literature review (MLR) of the UX-KPIs proposed in the context of (I)IoT systems, along with factors influencing UX and challenges of quantifying UX. We investigate the status quo and derive recommendations for measuring the UX of (I)IoT systems.</p><p>Our analysis of 64 publications shows that UX has so far received relatively little attention in the context of (I)IoT. Although we identified 605 KPIs, 78 influencing factors, and 119 challenges, most of the UX features discussed were defined in a broader context of software systems, i.e., they were less specific to IoT, but rather focused on universal system quality characteristics such as functional suitability, performance efficiency, usability, and reliability.</p><p>Finally, no generally accepted approach for measuring UX in (I)IoT systems and how these contribute to the overall business value has been proposed yet. We also found little evidence that improving UX or achieving a good UX currently plays an explicit role in the design and development of IoT systems.</p></div>","PeriodicalId":100376,"journal":{"name":"Digital Business","volume":"3 1","pages":"Article 100057"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49715396","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Managerial capabilities as facilitators of digital transformation? Dynamic managerial capabilities as antecedents to digital business model transformation and firm performance 作为数字化转型推动者的管理能力?动态管理能力是数字化商业模式转型和企业绩效的先决条件
Pub Date : 2023-06-01 DOI: 10.1016/j.digbus.2023.100053
Tim Heubeck

Digital business model transformation (DBMT) necessitates new managerial capabilities, yet the existing literature lacks an empirical understanding of managerial capabilities as antecedents to strategic change and firm performance. This paper builds on dynamic managerial capabilities theory to argue that managerial human capital—composed of leadership and entrepreneurial skills—is a critical facilitator of DBMT and resultant firm performance. Further, the research model proposes that managers' social capital and cognition positively moderate the relationship between human capital and DBMT. The study's findings from a sample of German Industry 4.0 firms provide new insights into the significance of managerial capabilities in a digital economy. This study advances management literature by demonstrating that the benefits of managers' human capital for DBMT are contingent on its form: entrepreneurial skills facilitate digital transformation integral for firm performance, while leadership skills have no impact on firm performance—neither directly nor indirectly through DBMT. Thus, this study provides strong evidence of the importance of entrepreneurial skills in driving DBMT to increase firm performance. Further, the findings offer a nuanced account of the interrelationships between dynamic managerial capabilities, revealing that higher levels of social capital and lower levels of cognition increase the positive effect of entrepreneurial skills on DBMT. This study altogether reaffirms the significance of managers' dynamic capabilities for strategic change enabled by DBMT and their performance benefits, yet it reveals that the effect mechanisms differ from those found in nondigital research settings.

数字化商业模式转型(DBMT)需要新的管理能力,但现有文献缺乏对管理能力作为战略变革和企业绩效的前因的实证理解。本文建立在动态管理能力理论的基础上,认为由领导力和创业技能组成的管理人力资本是DBMT和由此产生的企业绩效的关键促进因素。此外,研究模型还提出,管理者的社会资本和认知对人力资本与DBMT之间的关系具有正向调节作用。这项研究以德国工业4.0企业为样本,为数字经济中管理能力的重要性提供了新的见解。这项研究通过证明管理者人力资本对DBMT的好处取决于其形式,从而推动了管理文献的发展:创业技能促进了企业绩效不可或缺的数字化转型,而领导技能对企业绩效没有影响——无论是直接还是间接地通过DBMT。因此,本研究有力地证明了创业技能在推动DBMT提高企业绩效方面的重要性。此外,研究结果对动态管理能力之间的相互关系进行了细致入微的描述,揭示了较高水平的社会资本和较低水平的认知会增加创业技能对DBMT的积极影响。这项研究完全重申了管理者对DBMT促成的战略变革的动态能力及其绩效效益的重要性,但它揭示了这种影响机制与非数字研究环境中发现的不同。
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引用次数: 14
Exploring API-driven business models: Lessons learned from Amadeus's digital transformation 探索api驱动的商业模式:Amadeus数字化转型的经验教训
Pub Date : 2023-06-01 DOI: 10.1016/j.digbus.2023.100055
Saeid Heshmatisafa, Marko Seppänen

Digital transformation compels companies to seek new strategies and business models, allowing firms to find new ways to create and capture value. APIs have been widely used in improving internal processes and have been opened up recently to third-party developers to enable innovations in digital ecosystems. However, few studies have documented success stories of value generation through employing public APIs and thus enabling new, API-driven business models. This single case study examined the digital transformation in one of the leading organizations of the travel industry, Amadeus Corporation. Publicly available documents and other gray literature were used as data for content analysis. The results show how Amadeus has transformed its business model into an API-driven business model. This study contributes to the literature on API-driven business models by demonstrating the implication of APIs as a strategic tool in value co-creation. We identified six different values that were generated by exposing digital assets to API consumers through the API-driven business models of self-service platforms: commercialization, ecosystem, big data, market and marketplace, entrepreneurship, and R&D.

数字化转型迫使公司寻求新的战略和商业模式,使公司能够找到创造和获取价值的新方法。API已被广泛用于改进内部流程,最近还向第三方开发者开放,以实现数字生态系统的创新。然而,很少有研究记录了通过使用公共API从而实现新的API驱动的商业模式来产生价值的成功案例。这项单一案例研究考察了旅游业领先组织之一Amadeus Corporation的数字化转型。公开可用的文件和其他灰色文献被用作内容分析的数据。结果显示了Amadeus如何将其商业模式转变为API驱动的商业模式。本研究通过展示API作为价值共同创造的战略工具的含义,为API驱动的商业模式的文献做出了贡献。我们通过自助服务平台的API驱动的商业模式,将数字资产暴露给API消费者,从而确定了六种不同的价值观:商业化、生态系统、大数据、市场和市场、创业和研发;D
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引用次数: 2
Mindful work and mindful technology: Redressing digital distraction in knowledge work 正念工作和正念技术:纠正知识工作中的数字干扰
Pub Date : 2023-06-01 DOI: 10.1016/j.digbus.2022.100051
Mohammad Hossein Jarrahi , Dorothy Lee Blyth , Cami Goray

Knowledge work today is characterized by frequent interruptions. Digital distraction plays an increasingly important role in this work context as workers' behavior and emotional state online spills into work practices, causing stress and productivity loss. This article discusses solutions to digital distraction by advancing the concepts of mindful work and mindful technology. In doing so, it first critiques the design of prevalent productivity tools (i.e., “block-and-avoid tools”) that avoid the problem rather than remediating it. We argue that mindfulness is particularly applicable to handling digital distraction and propose a two-part framework for mindful work and mindful design through which workers can learn to work with technology — and their emotions — in more constructive ways. Lastly, we expand on our mindful work framework by proposing the concept of an intelligent personal assistant.

今天的知识工作具有频繁中断的特点。随着员工在网上的行为和情绪状态渗透到工作实践中,导致压力和生产力下降,数字分心在这种工作环境中发挥着越来越重要的作用。本文通过提出正念工作和正念技术的概念来讨论数字分心的解决方案。在这样做的过程中,它首先批评了普遍的生产力工具(即“阻止和避免工具”)的设计,这些工具可以避免问题,而不是补救问题。我们认为,正念特别适用于处理数字分心,并提出了一个由正念工作和正念设计两部分组成的框架,通过该框架,工人可以学会以更具建设性的方式处理技术和他们的情绪。最后,我们通过提出智能个人助理的概念来扩展我们的正念工作框架。
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引用次数: 2
期刊
Digital Business
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