The increasing expansion of digital technologies has significantly changed most economic activities and professions. As a result the scientific technological revolution 4.0, organizational structures business models have changed, new ones emerged. Consequently, accounting that record operations provide necessary information to managers for decision making faced threats, challenges, opportunitie...

This paper addresses the influence of managerial decision-making processes on the evolution of industries. Managers face very complex investment decisions due to uncertainties about customer acceptance, market size, technology, actions of competitors, and a dynamic complex feedback system. Managerial decision-making processes are almost the most influential variable to manipulate the evolution ...

Prior research has provided valuable insights into how and why employees make a decision about the adoption and use of information technologies (ITs) in the workplace. From an organizational point of view, however, the more important issue is how managers make informed decisions about interventions that can lead to greater acceptance and effective utilization of IT. There is limited research in...

introduction: the purpose of this study was to examine the possibility of implementing operating budgeting in shiraz municipality. method: the population of this study was consisted of four groups of individuals who were aware of the various phases of budgeting in shiraz municipality including: (1) senior managers and administrative and financial assistants, (2) financial managers along with ac...

This paper studies IT acceptance in a consumer context. It firstly takes economics factors into consideration, and proposes a theoretical model by incorporating consumption theory into UTAUT2 (which studies consumer acceptance by extending UTAUT). The consumption theory, which is prominent in Economics but not yet applied in IS, provides explanation for consumers' acceptance of technology. Cons...

Mobile services are heralded to create a tremendous spectrum of business opportunities. User acceptance of these services is of paramount importance. Consequently, a deeper insight into theory-based research is required to better understand the underlying motivations that lead users to adopting mobile services. As mobile services bring additional functional dimensions, including hedonic and exp...

This paper proposes a specific model of business intelligence in relation with SMEs practices, culture and competitive environment. This model is based on the mobilization of corporate tacit knowledge and informal information, aiming at interpreting anticipatory environmental information and assist strategic decision making. An empirical survey assessing the existing business intelligence pract...