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This study aims to examine the factors that influence business intelligence and analytics (BIA) usage in the banking sector. Based on a comprehensive literature review, a theoretical model was developed to explore the impact of three key factors on business intelligence and analytics adoption and usage in the banking sector, namely technological, organizational, and environmental factors. The study used the Statistical Package for the Social Sciences (SPSS) to analyze data collected from 120 employees of Jordan Arab bank. The results revealed the critical impact of not only the existence of data and technology infrastructure but also the importance and availability of management and human resources support and capabilities. This study suggests that, more importantly, successful planning for business intelligence and analytics should go beyond the technology aspects to gain the full benefits of such technology, especially in the banking sector. Yet, we argue that more research needs to be conducted, especially in the context of developing countries, to fully understand how banking sectors can successfully implement and utilize business intelligence and analytics. [ABSTRACT FROM AUTHOR]

Small and medium-sized businesses (SMEs) can get new insights and comparative advantages from implementing information systems (ISs). This study aims to examine the factors that influence SMEs willingness to use cloud-based accounting. A theoretical framework was developed that incorporates technological and organizational variables from the Technology Organization Environment (TOE) framework as external factors for the Technology Acceptance Model (TAM). Additionally, there were proposed environmental factors that influence the adoption of cloud accounting. A survey was carried out among accountants employed in SMEs in Saudi Arabia. 354 valid responds were collected and analyzed. The data was analyzed with Structural Equation Modeling with the aid of the SmartPLS software. The results indicate that factors such as relative advantage, compatibility, complexity, organizational resources, employee capability, top senior management support, mimetic pressures, normative pressures, perceived usefulness, and perceived ease of use significantly impact the intention to adopt cloud accounting. The model acts as a blueprint for achieving favorable results in business organizations and offers suggestions for successful cloud accounting integration. This study utilizes two information technology (IT) adoption models to improve prediction accuracy, acting as a strategy for leadership to help businesses make well-informed decisions about cloud accounting despite resource constraints and apprehensions about cloud service utilization. [ABSTRACT FROM AUTHOR]

The scope of blockchain technology, initially associated with the Bitcoin cryptocurrency, is greater due to the multiple applications in various disciplines. Its use in accounting lies mainly in the fact that it reduces the risks and the possibility of fraud, in addition to eliminating human error. This work presents a theoretical model that contributes to the understanding of the process of adoption of ICT innovations by business organizations, from the technological, organizational and environmental contexts. The result of the work provides knowledge for the empirical generalization of the topic of study and offers the academic community a starting point for carrying out future studies that confirm the validity of the results, and the business community a valid alternative of the aspects to be considered taken into account in making decisions derived from secure accounting management with blockchain. Hence, the implementation of blockchain presents challenges, its potential to improve reliability and efficiency in accounting management makes this technology a valuable investment for companies and accounting professionals seeking more secure and transparent financial management. [ABSTRACT FROM AUTHOR]

Business intelligence (BI) has become increasingly popular among executives in various industries owing to its potential to facilitate informed decision-making. Nevertheless, its adoption is not well explored in higher education institutions (HEIs), where a large volume of data is generated. Therefore, this study aims to investigate the key drivers that underlie BI adoption in HEIs, leveraging the conceptual lens of the Technology-Organization-Environment (TOE) framework. To do so, prominent factors in TOE contexts have been gleaned from related BI literature. The study used PLS-SEM modelling to analyze quantitative data collected from 387 individuals in various management roles within HEIs in Jordan. The results showed that top management support, information culture, compatibility, organizational readiness, relative advantages, perceived Complexity, information quality, and vendor selection are significant determinants of BA in HEIs—competitive pressure, which was statistically insignificant. The results further revealed that information culture emerges as the strongest predictor, while Complexity exerts a significant negative effect on BI, demonstrating that Complexity acts as a key hurdle in BI adoption. The outcomes of this study offer valuable guidance for HEIs executives concerning the antecedents to consider for successful BI implementation. [ABSTRACT FROM AUTHOR]