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The intertwined effects of digital literacy, agile mindset on design thinking skill and management control competency: Insights from Thai young accountants 数字素养、敏捷思维对设计思维能力和管理控制能力的交织影响:来自泰国年轻会计师的启示
Pub Date : 2024-04-26 DOI: 10.1016/j.jjimei.2024.100244
Narinthon Imjai , Watcharawat Promma , Berto Usman , Somnuk Aujirapongpan

The research conducted in Thailand has illuminated the intricate interplay among digital literacy, an agile mindset, design thinking skills, and management control competency among young accountants. Employing a robust questionnaire constructed based on an extensive literature review and validated through a pilot test, the study engaged 450 participants, with a predominant representation of females (79.8 %) and males (18.7 %). Leveraging PLS-SEM analysis to examine the relationships between these variables, the research elucidates that both digital literacy and an agile mindset exert substantial influence over the cultivation of design thinking skills and management control competencies. Accountants who possess a high level of digital knowledge and embrace agile thinking demonstrate a remarkable capacity to effectively apply these proficiencies. Consequently, the study emphasizes the critical imperative of fostering and nurturing digital knowledge and agility among the emerging generation of accountants, equipping them to adeptly confront the multifaceted challenges posed by the digital era. It is worth noting that while the study reveals close relationships among Digital Literacy, Agile Mindset, Design Thinking Skill, and Management Control Competency, the strength of each relationship exhibits variations. Additionally, design thinking skills also play a partial mediating role when establishing the indirect effect on the digital literacy-management control competency and agile mindset-management control competency nexus—a facet that merits further exploration and investigation in future research endeavours.

在泰国开展的研究揭示了年轻会计师数字素养、敏捷思维、设计思维能力和管理控制能力之间错综复杂的相互作用。该研究采用了基于广泛的文献综述并通过试点测试验证的强大问卷,共有 450 人参与,其中女性(79.8%)和男性(18.7%)占绝大多数。研究利用 PLS-SEM 分析法考察了这些变量之间的关系,阐明了数字素养和敏捷思维对设计思维能力和管理控制能力的培养具有重大影响。拥有高水平数字知识和敏捷思维的会计师在有效应用这些能力方面表现出了非凡的能力。因此,本研究强调,培养和造就新兴一代会计师的数字化知识和敏捷性,使他们有能力应对数字化时代带来的多方面挑战,是当务之急。值得注意的是,虽然研究显示数字素养、敏捷心态、设计思维能力和管理控制能力之间关系密切,但每种关系的强弱都有差异。此外,在建立数字素养-管理控制能力和敏捷思维-管理控制能力之间的间接影响时,设计思维技能也起到了部分中介作用--这一点值得在今后的研究工作中进一步探索和研究。
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引用次数: 0
Enhancing sustainability integration in Sustainable Enterprise Resource Planning (S-ERP) system: Application of Transaction Cost Theory and case study analysis 加强可持续企业资源规划(S-ERP)系统的可持续性整合:交易成本理论的应用与案例研究分析
Pub Date : 2024-04-23 DOI: 10.1016/j.jjimei.2024.100243
Kushal Anjaria

Environmental stewardship and sustainability have become critical priorities in the contemporary business environment. Corporations are integrating sustainable practices at the business process level via Sustainable Enterprise Resource Planning (S-ERP). However, a recognised shortfall of S-ERP systems lies in their potential inability to integrate sustainability metrics across all business functions holistically. To navigate this limitation, our study introduces the application of Transaction Cost Theory (TCT). By treating business processes as input-output systems, we apply this theory to quantify sustainability likelihood and overall losses. This novel approach bridges the gap, allowing for the comprehensive integration of sustainability metrics across all processes. The essence of our methodology is to leverage static input data collected by S-ERP regarding environmental impact and to extrapolate this data to provide a broader understanding of potential losses and gains. We've tested and validated this approach through two comprehensive case studies; one is about sustainable product design and development, and the other is about the sustainability evaluation of modular versus conventional construction methods. The results inform the formulation of robust sustainability policies at the business process level for systems akin to S-ERP, paving the way for more sustainable business practices.

环境管理和可持续发展已成为当代商业环境中至关重要的优先事项。企业正在通过可持续企业资源规划(S-ERP)在业务流程层面整合可持续实践。然而,S-ERP 系统的一个公认不足之处在于,它们可能无法全面整合所有业务职能部门的可持续发展指标。为了克服这一局限,我们的研究引入了交易成本理论(TCT)。通过将业务流程视为投入产出系统,我们应用这一理论来量化可持续发展的可能性和总体损失。这种新颖的方法弥补了这一差距,允许在所有流程中全面整合可持续发展指标。我们方法的精髓在于利用 S-ERP 收集到的有关环境影响的静态输入数据,并通过推断这些数据来更广泛地了解潜在的损失和收益。我们通过两个综合案例研究对这种方法进行了测试和验证;一个是关于可持续产品设计和开发,另一个是关于模块化与传统建筑方法的可持续性评估。研究结果有助于在业务流程层面为类似 S-ERP 的系统制定稳健的可持续发展政策,为更具可持续性的业务实践铺平道路。
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引用次数: 0
Examining the moderating role of online celebrity trustworthiness and risk propensity in UTAUT2 framework: A mixed-method approach 研究UTAUT2框架中网络名人可信度和风险倾向的调节作用:混合方法
Pub Date : 2024-04-20 DOI: 10.1016/j.jjimei.2024.100239
Ruturaj Baber , Prerana Baber , Sumit Narula

Utilizing the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) framework, this research delved into the behavioral intentions and actual usage of fantasy sports gaming apps. The moderating influence of celebrity trustworthiness and risk propensity is also explored. The proposed hypotheses were tested using responses from a substantial sample of 460 sports fantasy gaming app users. The research deployed a mixed-method approach, combining both covariance-based and partial-least square structural equation modeling tech- niques. The investigation findings revealed an influence on behavioral intentions and actual use. Specifically, performance expectancy, hedonic motivation, habit, and social influence emerged as significant determinants affecting users’ intentions and behaviors. The study indicates a significant moderating role of celebrity trustworthiness on the relationship be- tween performance expectancy, hedonic motivation, habit, and social influence concerning behavioral intentions. Risk propensity moderated the relationship between behavioral inten- tions and actual usage behavior. As a contribution to the expanding literature, the research extended the application of the UTAUT2 framework to the context of sports fantasy gaming apps. The research also provides valuable insights for researchers and professionals associ- ated with sports fantasy gaming apps and future research directions.

本研究利用技术接受与使用统一理论 2(UTAUT2)框架,深入研究了奇幻体育游戏应用程序的行为意向和实际使用情况。研究还探讨了名人可信度和风险倾向的调节作用。通过对 460 名体育奇幻博彩应用程序用户的大量抽样调查,对提出的假设进行了检验。研究采用了混合方法,结合了基于协方差和偏最小二乘法的结构方程建模技术。调查结果揭示了对行为意向和实际使用的影响。具体来说,绩效预期、享乐动机、习惯和社会影响是影响用户意愿和行为的重要决定因素。研究表明,在行为意向方面,名人可信度对绩效预期、享乐动机、习惯和社会影响之间的关系具有重要的调节作用。风险倾向调节了行为意向与实际使用行为之间的关系。作为对不断扩展的文献的贡献,该研究将UTAUT2 框架的应用扩展到了体育幻想游戏应用程序。这项研究还为研究人员和与体育奇幻博彩应用程序相关的专业人员提供了宝贵的见解和未来的研究方向。
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引用次数: 0
Airline reviews processing: Abstractive summarization and rating-based sentiment classification using deep transfer learning 航空公司评论处理:利用深度迁移学习进行抽象概括和基于评分的情感分类
Pub Date : 2024-04-20 DOI: 10.1016/j.jjimei.2024.100238
Ayesha Ayub Syed , Ford Lumban Gaol , Alfred Boediman , Widodo Budiharto

Opinion summarization and sentiment classification are key processes for understanding, analyzing, and leveraging information from customer opinions. The rapid and ceaseless increase in big data of reviews on e-commerce platforms, social media, or review portals becomes a stimulus for the automation of these processes. In recent years, deep transfer learning has opted to solve many challenging tasks in Natural Language Processing (NLP) relieving the hassles of exhaustive training and the requirement of extensive labelled datasets. In this work, we propose frameworks for Abstractive Summarization (ABS) and Sentiment Analysis (SA) of airline reviews using Pretrained Language Models (PLM). The abstractive summarization model goes through two finetuning stages, the first one, for domain adaptation and the second one, for final task learning. Several studies in the literature empirically demonstrate that review rating has a positive correlation with sentiment valence. For the sentiment classification framework, we used the rating value as a signal to determine the review sentiment, and the model is built on top of BERT (Bidirectional Encoder Representations from Transformers) architecture. We evaluated our models comprehensively with multiple metrics. Our results indicate competitive performance of the models in terms of most of the evaluation metrics.

意见总结和情感分类是理解、分析和利用客户意见信息的关键流程。电子商务平台、社交媒体或评论门户网站上评论大数据的快速、持续增长,刺激了这些流程的自动化。近年来,深度迁移学习已被用于解决自然语言处理(NLP)中的许多挑战性任务,从而减轻了详尽训练和大量标记数据集要求的麻烦。在这项工作中,我们提出了使用预训练语言模型(PLM)对航空公司评论进行抽象总结(ABS)和情感分析(SA)的框架。抽象总结模型需要经历两个微调阶段,第一个阶段用于领域适应,第二个阶段用于最终任务学习。文献中的一些研究从经验上证明,评论等级与情感价位呈正相关。在情感分类框架中,我们使用评分值作为判断评论情感的信号,并在 BERT(来自变换器的双向编码器表示)架构之上构建了模型。我们用多个指标对模型进行了全面评估。我们的结果表明,在大多数评估指标方面,模型的性能都很有竞争力。
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引用次数: 0
How can artificial intelligence help customer intelligence for credit portfolio management? A systematic literature review 人工智能如何帮助客户智能进行信贷组合管理?系统性文献综述
Pub Date : 2024-04-15 DOI: 10.1016/j.jjimei.2024.100234
Alessandra Amato , Joerg R. Osterrieder , Marcos R. Machado

In this era of Big Data and the advancement of sophisticated analytical techniques, the financial industry has the capacity to implement innovative technologies within their systems to derive crucial insights about their clientele and vigilantly monitor their activities. This landscape has seen the emergence and rise of two significant applications, namely, customer segmentation systems and early warning systems. Therefore, this study presents a systematic literature review on the automation of customer segmentation and early warning techniques with a focus on managing credit portfolio entities. The research delves into a multitude of scholarly articles from three distinct perspectives: charting the dominant trends within the literature, unpacking the overarching themes, and critically examining the integration of early warning signals within customer clustering applications. Furthermore, the review reveals a noticeable dearth of studies probing the synergistic application of these two systems. Despite their independent effectiveness in risk management and targeted marketing strategies respectively, an integrated approach holds potential for bolstering financial stability and tailoring customer service. Thus, this review stands as a significant academic contribution, advocating an integrated application of these systems within the financial industry. The findings provide a novel foundation for future research and practical applications, potentially redefining strategies within the financial sector.

在这个大数据时代,随着先进分析技术的发展,金融业有能力在其系统中实施创新技术,以获取有关客户的重要信息,并警惕地监控他们的活动。在这种情况下,出现并兴起了两种重要的应用,即客户细分系统和预警系统。因此,本研究对客户细分自动化和预警技术进行了系统的文献综述,重点关注信贷组合实体的管理。研究从三个不同的角度对大量学术文章进行了深入探讨:描绘文献中的主要趋势,解读首要主题,以及批判性地检查客户聚类应用中预警信号的整合。此外,综述还发现,对这两个系统的协同应用进行探讨的研究明显不足。尽管这两个系统分别在风险管理和有针对性的营销战略中发挥着独立作用,但综合方法在增强金融稳定性和量身定制客户服务方面具有潜力。因此,这篇综述是一项重要的学术贡献,倡导在金融业中综合应用这些系统。研究结果为今后的研究和实际应用提供了新的基础,有可能重新定义金融业的战略。
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引用次数: 0
What drives the adoption of mobile learning services among college students: An application of SEM-neural network modeling 大学生采用移动学习服务的驱动因素:SEM 神经网络模型的应用
Pub Date : 2024-04-01 DOI: 10.1016/j.jjimei.2024.100235
Ali Tarhini , Mariam AlHinai , Adil S. Al-Busaidi , Srikrishna Madhumohan Govindaluri , Jamil Al Shaqsi

This research aimed at examining factors influencing college students to adopt mobile learning (m-learning) services. An integrated model combined the information systems success (ISS) and Unified Theory of Acceptance and Use of Technology (UTAUT2), was developed to identify m-learning determinants. A sample of 552 was recruited to test hypotheses using structural equation modeling (SEM). The significant factors explained 70 % of the variance toward Behavioral Intention (BI) based on SEM results. While price value (PV), effort expectancy (EE), performance expectancy (PE), and privacy (PR) were not significant predictors of BI, the results of the neural network model ranked the predictive power of the factors in the following order: information quality, habit (HB), system quality (SYQ), hedonic motivation (HM), facilitating condition (FC), and social influence (SI), positively influenced m-learning adoption. The findings of this study helps the policy makers at higher educational institutions to formulate strategies to enhance students’ learning experience in upcoming crises and place a focus on sustainable mobile learning environment.

本研究旨在探讨影响大学生采用移动学习(m-learning)服务的因素。研究结合信息系统成功理论(ISS)和技术接受与使用统一理论(UTAUT2),建立了一个综合模型,以确定移动学习的决定因素。研究人员招募了 552 个样本,利用结构方程模型(SEM)对假设进行检验。根据 SEM 结果,重要因素解释了 70% 的行为意向(BI)变异。虽然价格价值(PV)、努力预期(EE)、绩效预期(PE)和隐私(PR)对行为意向的预测作用不显著,但神经网络模型的结果将各因素的预测能力按以下顺序排列:信息质量、习惯(HB)、系统质量(SYQ)、享乐动机(HM)、便利条件(FC)和社会影响(SI)对移动学习的采用有积极影响。本研究的结果有助于高等院校的决策者制定策略,在即将到来的危机中提升学生的学习体验,并将重点放在可持续的移动学习环境上。
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引用次数: 0
Antecedents of digital entrepreneurial intention among engineering students 工科学生数字创业意向的前因
Pub Date : 2024-04-01 DOI: 10.1016/j.jjimei.2024.100233
Thanh Huong Vu, Anh Duc Do, Dieu Linh Ha, Duc Than Hoang, Thi Anh Van Le, Thi Thu Huong Le

The study aims to investigate the factors shape digital entrepreneurial intention based on the application of the Social Cognitive Career theory. A sample of 345 engineering students and the structural equation modeling method are used to provides a better understanding of the factors (attitude toward digital entrepreneurship, digital entrepreneurial self-efficacy, digital entrepreneurial knowledge, and digital entrepreneurial education) that motivate engineering students to engage in digital entrepreneurship. The results indicate that attitude toward digital entrepreneurship significantly and positively impacts the digital entrepreneurship intention. Additionally, digital entrepreneurial self-efficacy plays a crucial role in fostering a positive attitude toward digital entrepreneurship. The study highlights the importance of digital entrepreneurial knowledge, which positively affects both self-efficacy and attitude toward digital entrepreneurship. The finding emphasizes the significance of digital entrepreneurial education in enhancing knowledge and digital entrepreneurial self-efficacy. The results are anticipated to offer both theoretical and practical insights into the factors encouraging digital entrepreneurial intentions.

本研究以社会认知职业理论为基础,旨在探究数字创业意向的形成因素。本研究以 345 名工科学生为样本,采用结构方程建模法,对激发工科学生进行数字创业的因素(数字创业态度、数字创业自我效能感、数字创业知识和数字创业教育)进行了深入了解。结果表明,对数字创业的态度对数字创业意向有显著的正向影响。此外,数字创业自我效能感在培养积极的数字创业态度方面起着至关重要的作用。研究强调了数字创业知识的重要性,它对数字创业自我效能和态度都有积极影响。研究结果强调了数字创业教育在增强知识和数字创业自我效能方面的重要性。预计研究结果将为鼓励数字创业意向的因素提供理论和实践启示。
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引用次数: 0
Impacts of digitization on operational efficiency in the banking sector: Thematic analysis and research agenda proposal 数字化对银行业运营效率的影响:专题分析和研究议程建议
Pub Date : 2024-03-30 DOI: 10.1016/j.jjimei.2024.100230
Luiz Antonio Bueno , Tiago F.A.C. Sigahi , Izabela Simon Rampasso , Walter Leal Filho , Rosley Anholon

The purpose of this paper is twofold: (i) to identify the thematic categories and central topics connecting digitization and operational efficiency in the banking sector; and (ii) to develop a research agenda to guide future research endeavors to advance knowledge related to digital operational efficiency (DOE). Employing a two-stage content-centric review approach, this study comprehensively outlines overarching themes and subsequently delves into specific dimensions. The first stage aimed to provide an overview of research connecting operational efficiency and digitization in the banking sector and to refine the search criteria for content analysis. The second stage employed content analysis concentrated on journal articles published between 2018 and 2023. Central topics include enhancing banking industry performance through industry 4.0 technology and partnerships, the impact of the COVID-19 pandemic on bank digital transformation, organizational adaptations for embracing new digital business models, and elevating customer experience through novel operational paradigms. The research agenda proposed include the following: DOE conceptual development; digital bank break-even analysis; optimization of the product and service portfolio offered by digital banks; and consumer experience and level of service of digital banks. By delving into the impact of industry 4.0 technologies, pandemic, and digital business models, this paper enriches our understanding of the complex interplay between digitization and operational efficiency. The proposed research agenda offers a roadmap for future scholarly endeavors, contributing to the evolution of theoretical frameworks in this field. This paper offers insights relevant for banking industry professionals, providing them with valuable guidance on how to enhance their performance, optimize their digital product and service portfolio, and elevate the overall customer experience in the rapidly evolving landscape of digital banking.

本文有两个目的:(i) 确定银行业数字化与运营效率之间的主题类别和中心议题;(ii) 制定一个研究议程,以指导未来的研究工作,从而推进与数字化运营效率(DOE)相关的知识。本研究采用以内容为中心的两阶段综述方法,全面概述了总体主题,随后深入研究了具体层面。第一阶段旨在概述银行业运营效率与数字化相关的研究,并完善内容分析的搜索标准。第二阶段采用的内容分析集中于 2018 年至 2023 年间发表的期刊论文。核心主题包括通过工业 4.0 技术和合作关系提升银行业绩效、COVID-19 大流行病对银行数字化转型的影响、拥抱新的数字化业务模式的组织适应性,以及通过新型运营范式提升客户体验。建议的研究议程包括以下内容:DOE 概念开发;数字银行盈亏平衡分析;优化数字银行提供的产品和服务组合;以及数字银行的消费者体验和服务水平。通过深入研究工业 4.0 技术、大流行病和数字商业模式的影响,本文丰富了我们对数字化与运营效率之间复杂相互作用的理解。提出的研究议程为未来的学术研究提供了路线图,有助于该领域理论框架的发展。本文为银行业专业人士提供了相关见解,为他们在快速发展的数字银行业务中如何提高绩效、优化数字产品和服务组合以及提升整体客户体验提供了宝贵的指导。
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引用次数: 0
Adoption and impacts of generative artificial intelligence: Theoretical underpinnings and research agenda 生成式人工智能的采用和影响:理论基础和研究议程
Pub Date : 2024-03-29 DOI: 10.1016/j.jjimei.2024.100232
Ruchi Gupta , Kiran Nair , Mahima Mishra , Blend Ibrahim , Seema Bhardwaj

Large language models (LLMs) have received considerable interest in the field of natural language processing (NLP) owing to their remarkable ability to generate clear, consistent, and contextually relevant materials. Among the numerous LLMs, ChatGPT (Generative Pre-trained Transformer for Chatbots) is emerging as a prominent prospective tool for developing conversational agents such as chatbots. However, there is a need for a clear conceptual understanding of ChatGPT's potential implications for the industry and its role in marketing. This study explores the adoption of ChatGPT in marketing and examines theories that may influence its adoption by marketers and consumers, as well as its implications for marketers. This study discusses how ChatGPT may allow for more personalized and engaging content, better customer experience, and improved ROI. However, adoption also brings challenges, including ethical considerations and the need for new skill development. This study also discusses future research opportunities for the adoption of ChatGPT and other generative artificial intelligence technologies in marketing. The goal is to provide insights for organizations that consider implementing these technologies, and to contribute to the literature on the adoption of Artificial Intelligence (AI) and the use of Generative AI in marketing.

在自然语言处理(NLP)领域,大语言模型(LLMs)因其生成清晰、一致且与上下文相关的材料的卓越能力而备受关注。在众多 LLM 中,ChatGPT(用于聊天机器人的预训练生成转换器)正在成为开发聊天机器人等会话代理的重要前瞻性工具。然而,人们需要从概念上清楚地了解 ChatGPT 对行业的潜在影响及其在营销中的作用。本研究探讨了 ChatGPT 在营销中的应用,并研究了可能影响营销人员和消费者采用 ChatGPT 的理论及其对营销人员的影响。本研究讨论了 ChatGPT 如何实现更个性化、更吸引人的内容、更好的客户体验和更高的投资回报率。然而,采用该技术也会带来挑战,包括道德方面的考虑和新技能开发的需要。本研究还讨论了在营销中采用 ChatGPT 和其他生成式人工智能技术的未来研究机会。目的是为考虑采用这些技术的组织提供见解,并为有关采用人工智能(AI)和在营销中使用生成式人工智能的文献做出贡献。
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引用次数: 0
Bayesian networks supporting management practices: A multifaceted perspective based on the literature 支持管理实践的贝叶斯网络:基于文献的多元视角
Pub Date : 2024-03-29 DOI: 10.1016/j.jjimei.2024.100231
Fernando Juliani, Carlos Dias Maciel

Bayesian network is a probabilistic graphical model within machine learning that supports decision-making under conditions of uncertainty in different domains. Although the scientific literature has increasingly addressed the implementation of Bayesian networks to support management practices (BNM), a thorough review is currently lacking. This bibliometric review investigates the transformative potential of Bayesian networks in reshaping decision-making paradigms across multidisciplinary domains. The knowledge set findings reveal a predominant focus on risk management within the Engineering domain; the scientific openings involve significant progress in both theoretical frameworks and practical applications across Computer Science, Engineering, Medicine, and Environmental Science; and research trends indicate a progressive BNM within Engineering and Medicine, contrasting with a decline in innovative studies related to Computer Science. This study acts as a catalyst, propelling inventive BNM applications and fostering interdisciplinary advancements. It lays a foundation for pioneering BNM strategies.

贝叶斯网络是机器学习中的一种概率图形模型,支持不同领域不确定条件下的决策。尽管科学文献越来越多地论述如何利用贝叶斯网络支持管理实践(BNM),但目前还缺乏全面的综述。本文献综述研究了贝叶斯网络在重塑多学科领域决策范式方面的变革潜力。知识集的研究结果表明,贝叶斯网络主要侧重于工程领域的风险管理;科学开放涉及计算机科学、工程学、医学和环境科学领域在理论框架和实际应用方面的重大进展;研究趋势表明,工程学和医学领域的贝叶斯网络管理在不断进步,而与计算机科学相关的创新研究却在减少。本研究是一种催化剂,它推动了富有创造性的 BNM 应用,促进了跨学科进步。它为开创性的 BNM 战略奠定了基础。
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引用次数: 0
期刊
International Journal of Information Management Data Insights
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