Accelerating the development of new quality productive forces(NQPF),with innovation at its core,has become essential for firm growth in the new era.Drawing on financial data from China's A-share listed companies s...Accelerating the development of new quality productive forces(NQPF),with innovation at its core,has become essential for firm growth in the new era.Drawing on financial data from China's A-share listed companies spanning the period 2010–2023,this study empirically investigates the impact of entrepreneurial spirit on firm-level NQPF.The results indicate that entrepreneurial spirit significantly promotes firm-level NQPF.Mechanism analysis indicates that entrepreneurial effort—underpinned by technological capital accumulation,effective incentive and constraint mechanisms,and a competitive market environment—plays a mediating role in this relationship.Further heterogeneity analysis reveals that,amid China's economic transition,the positive effects of entrepreneurial spirit are more pronounced in non-state-owned enterprises,high-tech firms,and newly established firms.Accordingly,systematic efforts should be pursued across the technological,organizational,and environmental(TOE)dimensions to optimize the cultivation of entrepreneurial spirit.In particular,greater emphasis should be placed on productive entrepreneurial spirit and the constructive role of entrepreneurial effort,so as to fully leverage their contribution to the advancement of firm-level NQPF.展开更多
Blockchain technology has a unique ability to automate accounting processes that are a part of regulatory requirements in all commercial enterprises.Moreover,it can hold verified accounting records and eliminate the n...Blockchain technology has a unique ability to automate accounting processes that are a part of regulatory requirements in all commercial enterprises.Moreover,it can hold verified accounting records and eliminate the need for a trusted third party.Despite blockchain’s potential to transform the nature of traditional accountancy procedures,adoption by the accounting industry is somewhat limited.Knowledge in this domain is lacking,and research on the antecedents influencing the adoption of blockchainbased accounting systems is scarce.This study is rooted in the technology-organization-environment(TOE)framework,presenting a trust-centric adoption model based on diligent analysis of blockchain and technology adoption literature.The model proposes that TOE factors mediate trust’s role in adopting blockchain for accounting applications.The model was validated based on qualitative semi-structured interviews of twelve industry leaders and was comprehensively tested using a quantitative surveybased methodology with accounting professionals knowledgeable about blockchain technology.The data collected was analyzed using PLS-SEM.The results demonstrate the role of trust and the mediating effect of the theorized TOE variables on adopting blockchain-based accounting solutions.The results’implications for research and practice are discussed.展开更多
This qualitative research study addresses the research question of how the environmental sustainability initiative of 7G （Seventh Generation）, a product design, marketing, and distribution company in the household a...This qualitative research study addresses the research question of how the environmental sustainability initiative of 7G （Seventh Generation）, a product design, marketing, and distribution company in the household and personal care products, could be understood within its supply chain context using Tornatzky and Fleischer＇s TOE （Technology-Organization-Environment） framework. Content analysis, a research technique for making valid inferences from text following a set of procedures, was used and applied to secondary data materials on 7G. The findings reveal that the environmental, organizational, and technological contexts, which are key elements of the TOE framework, are useful in analyzing and comprehending the business practices and business processes adopted by 7G to pursue its sustainability initiative. Of particular interest are those business processes that were included by 7G＇s EMS （Environment Management System） and enabled by green IS （Information Systems）. Both the strengths and weaknesses of 7G＇s efforts are discussed and suggestions are presented for modifying certain phases of the systems development life cycle methodology when implementing green IS.展开更多
The incorporation of financial technology(FinTech)into contemporary business development has emerged as a critical factor for small medium enterprises(SMEs),which contribute to their viability.In light of the signific...The incorporation of financial technology(FinTech)into contemporary business development has emerged as a critical factor for small medium enterprises(SMEs),which contribute to their viability.In light of the significant collaboration between Hungary and Indonesia,this research endeavors to delve into unexplored dimensions pertaining to the potential of fintech in bolstering the operational resilience of SMEs within the contexts of these developed and developing economies,using the technology-organization-environment(TOE)framework.Specifically,this study aims to investigate how the adoption of digital financial services can facilitate inclusive economic growth and foster entrepreneurial activities in both Hungary and Indonesia.The research adopts a quantitative methodology,employing statistical hypothesis testing and regression analysis to achieve its objectives.A sample of 349 participants,with 164 representing Hungary and 185 representing Indonesia,was purposively selected by scientific criteria to examine the patterns of FinTech adoption within the SME industry.The results show that when partial least squares–structural equation modeling(PLS-SEM)is used to examine the direct effect of TOE on fintech adoption,technological factors and environmental factors have a significant effect on fintech adoption,whereas organizational factors have no significant effect on fintech adoption.Further results from the PLS-MGA method used to investigate group differences show that Hungary–Indonesia significantly differ in terms of the impact of technological factors on fintech adoption;in the organizational context of fintech adoption,Indonesia has a stronger relationship than Hungary does,and in terms of environmental factors,Indonesia has a stronger relationship because,compared with Hungary,Indonesia has a higher level of trust in the government.The findings of this research are highly important,serving as a noteworthy reference point for assessing the collaborative efforts between the two countries in enhancing SMEs through the adoption of fintech.展开更多
The purpose of this study is to examine the different factors that are expected to influence the intention of hospitals to adopt cloud computing in Jordan. This study is conducted using quatititative methodology. 223 ...The purpose of this study is to examine the different factors that are expected to influence the intention of hospitals to adopt cloud computing in Jordan. This study is conducted using quatititative methodology. 223 questionnaires were distributed to the IT departments of different hospitals to evaluate their ability and willingness to adopt cloud computing. The data were tested using multiple regression in order to determine whether Technology, Organizational, and Environmental factors (TOE) played a role in hospitals’ decision to consider cloud computing as a beneficial investment. The findings of this study showed that all the factors had a significant positive impact on the intention of hospitals to adopt cloud computing, with the Technological factor having the most impact on the decision made.展开更多
As an emerging technology,blockchain has recently gained attention in both academic and economic fields,but its adoption is not yet widespread in the banking sector in Taiwan.As academics have paid scant attention to ...As an emerging technology,blockchain has recently gained attention in both academic and economic fields,but its adoption is not yet widespread in the banking sector in Taiwan.As academics have paid scant attention to this topic,this study determines the critical factors affecting blockchain adoption from the organizational perspective in the banking industry.We propose hybrid methods to fill the gap in the literature.First,we apply the technology-organization-environment framework as the basis and combine relevant factors as a framework to identify the relevant evaluation factors.Second,we propose a hybrid method that integrates the decision-making trial and evaluation laboratory(DEMATEL)with the evaluation based on distance from average solution(EDAS)approach and employs DEMATEL to measure the importance of the factors and alternatives to blockchain as ranked by the EDAS method.According to the ranking results,we identify the best preference among alternatives to blockchain.The results suggest that organizational and technological aspects are the main considerations to enhance and promote the effectiveness of blockchain adoption.This study suggests valuable strategies for stimulating blockchain adoption in the banking sector in Taiwan.展开更多
An interdisciplinary-field research brings new elements in bridging the gravitational interaction with the Standard Model, by focusing on 3 factors. The involvement of inductive and capacitive-like phase shifts in the...An interdisciplinary-field research brings new elements in bridging the gravitational interaction with the Standard Model, by focusing on 3 factors. The involvement of inductive and capacitive-like phase shifts in the gravitational interaction, the exploration of swapping between parameters of time and space, and the provision of a way to handle imaginary terms. The existence of phase shifts in the gravitational interaction is documented via re-interpretation of older quantitative predictions, and is specifically linked to the Higgs field mechanism. Same as in electronics, a phase shift splits energy into real and imaginary coordinates. This allows to quantitatively treat inertia as an inductive-like potential, alongside the swapping of parameters of time and space. That also allows to treat the Bernoulli pressure in quantitative analogy to a magnetic potential, as well as barrier penetration in quantitative symmetry to the crossing of displacement-current through a capacitor. The findings shed light on how fields & forces, including reaction forces function, while the role of imaginary numbers is analyzed. Interaction of fields with quantum particles is discussed to involve a Fourier-series effect that results in energy quantization. The role of phase shifts becomes essential in bridging between wave nature and effects of relativity, and the Weinberg angle is explained to have the role of an inductive-like shift. The precise value of this angle is proposed to link to elementary particles’ properties like spin, or the value of quarks’ charge. Symmetries introduced allow to address the abundance of matter over antimatter in certain analogy to theory from electronics, to address galaxy rotation curves through an interaction involving negative energy, and more. The new concepts open up room for advancements in energy exploitation over interdisciplinary areas.展开更多
Digitisation,new technologies and artificial intelligence demand organisations for new ways of working with a different skill set to accomplish strategic objectives.HR analytics is the scientific solution enabling org...Digitisation,new technologies and artificial intelligence demand organisations for new ways of working with a different skill set to accomplish strategic objectives.HR analytics is the scientific solution enabling organisations to make significant human capital and strategic business decisions and thereby gain a competitive advantage.However,theory-based relationships in HR analytics adoption is meagre.Further,there is a paucity of HR analytics literature on the role of contextual factors that affect organisations in building predictive HR analytics(PHRA)capability.Addressing this gap,we develop a conceptual framework through the lens of the Technological-Organisational-Environmental(TOE)framework and Resource-based theory to examine the relationships among the antecedents and consequences of PHRA capability considering talent management under the moderating effect of a data-driven culture.This paper is possibly the first study to propose a theoretical model to examine the effect of PHRA capability on talent management outcomes.展开更多
基金Liaoning Provincial Social Science Fund Key Disciplines Development Project,Research on the New Supply Function of Entrepreneurs Based on Innovation Ecosystems Driven by Data(Grant No.L22ZD061)。
文摘Accelerating the development of new quality productive forces(NQPF),with innovation at its core,has become essential for firm growth in the new era.Drawing on financial data from China's A-share listed companies spanning the period 2010–2023,this study empirically investigates the impact of entrepreneurial spirit on firm-level NQPF.The results indicate that entrepreneurial spirit significantly promotes firm-level NQPF.Mechanism analysis indicates that entrepreneurial effort—underpinned by technological capital accumulation,effective incentive and constraint mechanisms,and a competitive market environment—plays a mediating role in this relationship.Further heterogeneity analysis reveals that,amid China's economic transition,the positive effects of entrepreneurial spirit are more pronounced in non-state-owned enterprises,high-tech firms,and newly established firms.Accordingly,systematic efforts should be pursued across the technological,organizational,and environmental(TOE)dimensions to optimize the cultivation of entrepreneurial spirit.In particular,greater emphasis should be placed on productive entrepreneurial spirit and the constructive role of entrepreneurial effort,so as to fully leverage their contribution to the advancement of firm-level NQPF.
文摘Blockchain technology has a unique ability to automate accounting processes that are a part of regulatory requirements in all commercial enterprises.Moreover,it can hold verified accounting records and eliminate the need for a trusted third party.Despite blockchain’s potential to transform the nature of traditional accountancy procedures,adoption by the accounting industry is somewhat limited.Knowledge in this domain is lacking,and research on the antecedents influencing the adoption of blockchainbased accounting systems is scarce.This study is rooted in the technology-organization-environment(TOE)framework,presenting a trust-centric adoption model based on diligent analysis of blockchain and technology adoption literature.The model proposes that TOE factors mediate trust’s role in adopting blockchain for accounting applications.The model was validated based on qualitative semi-structured interviews of twelve industry leaders and was comprehensively tested using a quantitative surveybased methodology with accounting professionals knowledgeable about blockchain technology.The data collected was analyzed using PLS-SEM.The results demonstrate the role of trust and the mediating effect of the theorized TOE variables on adopting blockchain-based accounting solutions.The results’implications for research and practice are discussed.
文摘This qualitative research study addresses the research question of how the environmental sustainability initiative of 7G （Seventh Generation）, a product design, marketing, and distribution company in the household and personal care products, could be understood within its supply chain context using Tornatzky and Fleischer＇s TOE （Technology-Organization-Environment） framework. Content analysis, a research technique for making valid inferences from text following a set of procedures, was used and applied to secondary data materials on 7G. The findings reveal that the environmental, organizational, and technological contexts, which are key elements of the TOE framework, are useful in analyzing and comprehending the business practices and business processes adopted by 7G to pursue its sustainability initiative. Of particular interest are those business processes that were included by 7G＇s EMS （Environment Management System） and enabled by green IS （Information Systems）. Both the strengths and weaknesses of 7G＇s efforts are discussed and suggestions are presented for modifying certain phases of the systems development life cycle methodology when implementing green IS.
文摘The incorporation of financial technology(FinTech)into contemporary business development has emerged as a critical factor for small medium enterprises(SMEs),which contribute to their viability.In light of the significant collaboration between Hungary and Indonesia,this research endeavors to delve into unexplored dimensions pertaining to the potential of fintech in bolstering the operational resilience of SMEs within the contexts of these developed and developing economies,using the technology-organization-environment(TOE)framework.Specifically,this study aims to investigate how the adoption of digital financial services can facilitate inclusive economic growth and foster entrepreneurial activities in both Hungary and Indonesia.The research adopts a quantitative methodology,employing statistical hypothesis testing and regression analysis to achieve its objectives.A sample of 349 participants,with 164 representing Hungary and 185 representing Indonesia,was purposively selected by scientific criteria to examine the patterns of FinTech adoption within the SME industry.The results show that when partial least squares–structural equation modeling(PLS-SEM)is used to examine the direct effect of TOE on fintech adoption,technological factors and environmental factors have a significant effect on fintech adoption,whereas organizational factors have no significant effect on fintech adoption.Further results from the PLS-MGA method used to investigate group differences show that Hungary–Indonesia significantly differ in terms of the impact of technological factors on fintech adoption;in the organizational context of fintech adoption,Indonesia has a stronger relationship than Hungary does,and in terms of environmental factors,Indonesia has a stronger relationship because,compared with Hungary,Indonesia has a higher level of trust in the government.The findings of this research are highly important,serving as a noteworthy reference point for assessing the collaborative efforts between the two countries in enhancing SMEs through the adoption of fintech.
文摘The purpose of this study is to examine the different factors that are expected to influence the intention of hospitals to adopt cloud computing in Jordan. This study is conducted using quatititative methodology. 223 questionnaires were distributed to the IT departments of different hospitals to evaluate their ability and willingness to adopt cloud computing. The data were tested using multiple regression in order to determine whether Technology, Organizational, and Environmental factors (TOE) played a role in hospitals’ decision to consider cloud computing as a beneficial investment. The findings of this study showed that all the factors had a significant positive impact on the intention of hospitals to adopt cloud computing, with the Technological factor having the most impact on the decision made.
基金Ministry of Science and Technology,Taiwan(MOST 110-2221-E-141-008).
文摘As an emerging technology,blockchain has recently gained attention in both academic and economic fields,but its adoption is not yet widespread in the banking sector in Taiwan.As academics have paid scant attention to this topic,this study determines the critical factors affecting blockchain adoption from the organizational perspective in the banking industry.We propose hybrid methods to fill the gap in the literature.First,we apply the technology-organization-environment framework as the basis and combine relevant factors as a framework to identify the relevant evaluation factors.Second,we propose a hybrid method that integrates the decision-making trial and evaluation laboratory(DEMATEL)with the evaluation based on distance from average solution(EDAS)approach and employs DEMATEL to measure the importance of the factors and alternatives to blockchain as ranked by the EDAS method.According to the ranking results,we identify the best preference among alternatives to blockchain.The results suggest that organizational and technological aspects are the main considerations to enhance and promote the effectiveness of blockchain adoption.This study suggests valuable strategies for stimulating blockchain adoption in the banking sector in Taiwan.
文摘An interdisciplinary-field research brings new elements in bridging the gravitational interaction with the Standard Model, by focusing on 3 factors. The involvement of inductive and capacitive-like phase shifts in the gravitational interaction, the exploration of swapping between parameters of time and space, and the provision of a way to handle imaginary terms. The existence of phase shifts in the gravitational interaction is documented via re-interpretation of older quantitative predictions, and is specifically linked to the Higgs field mechanism. Same as in electronics, a phase shift splits energy into real and imaginary coordinates. This allows to quantitatively treat inertia as an inductive-like potential, alongside the swapping of parameters of time and space. That also allows to treat the Bernoulli pressure in quantitative analogy to a magnetic potential, as well as barrier penetration in quantitative symmetry to the crossing of displacement-current through a capacitor. The findings shed light on how fields & forces, including reaction forces function, while the role of imaginary numbers is analyzed. Interaction of fields with quantum particles is discussed to involve a Fourier-series effect that results in energy quantization. The role of phase shifts becomes essential in bridging between wave nature and effects of relativity, and the Weinberg angle is explained to have the role of an inductive-like shift. The precise value of this angle is proposed to link to elementary particles’ properties like spin, or the value of quarks’ charge. Symmetries introduced allow to address the abundance of matter over antimatter in certain analogy to theory from electronics, to address galaxy rotation curves through an interaction involving negative energy, and more. The new concepts open up room for advancements in energy exploitation over interdisciplinary areas.
文摘Digitisation,new technologies and artificial intelligence demand organisations for new ways of working with a different skill set to accomplish strategic objectives.HR analytics is the scientific solution enabling organisations to make significant human capital and strategic business decisions and thereby gain a competitive advantage.However,theory-based relationships in HR analytics adoption is meagre.Further,there is a paucity of HR analytics literature on the role of contextual factors that affect organisations in building predictive HR analytics(PHRA)capability.Addressing this gap,we develop a conceptual framework through the lens of the Technological-Organisational-Environmental(TOE)framework and Resource-based theory to examine the relationships among the antecedents and consequences of PHRA capability considering talent management under the moderating effect of a data-driven culture.This paper is possibly the first study to propose a theoretical model to examine the effect of PHRA capability on talent management outcomes.
