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Purpose: This study sought to identify the factors that affect intention to use applications (apps) related to caravanning and to test a conceptual model based on the literature to assess the intention to use apps to plan a trip in a caravanning sector. Design/methodology/approach: This study analysed the data obtained from caravanning users using partial least squares (PLS). The model used in this paper is based on a review of the literature. Findings: This study showed that perceived value, perceived ease of use and satisfaction had an influence on intention to use apps related to caravanning. The key predictors of satisfaction were hedonic motivation and perceived ease of use. Research limitations/implications: The results are based on users of motorhomes, caravans and campers who have visited Andalusia as caravanning users. The study should be expand to more regions and countries to determine if such expanded samples would field different results and conclusions. Furthermore, there is a lack of studies of caravanning in the literature. Practical implications: This study could be useful for app developers because of the lack of studies in this specific sector in order to develop marketing strategies. It would also be convenient for them to have a knowledge of the effect of moderating variables such as gender, marital status and age on the intention to use caravanning apps to develop their strategies in apps. Originality/value: This is a pioneering study in the field of caravanning and apps. It also offers practical implications for app developers. It is the first paper to use a model based on the literature to test the intention to use apps related to caravanning.

Purpose The present study examines relationship building of major players in fashion retailing through social media. Using the theories of word-of-mouth marketing and brand community as theoretical frameworks, this paper analyses the impact of social media marketing in creating brand community. To that end, the use of the popular networking site Facebook was studied. The purpose of this paper is to analyze the extent and main purposes of the usage of this communication channel and to examine companies’ activity on their Facebook pages as well as to observe their audiences and the effect in their audiences’ engagement. Additionally, this paper analyses the main type of content and the most commonly used type of media. Design/methodology/approach Research was based on a content analysis performed on 2,326 Facebook posts; a sample of 46 international leading companies in the fashion industry was analyzed in the time period between March 1 and May 31, 2015. Findings Facebook audience is positively related to retailer’s size. However, audiences in this sector are not related to the level of activity of the retailers’ Facebook pages. Audience engagement and participation in fashion retailer’s Facebook sites is higher in small retailers. The main content of the Facebook pages of top fashion retailers is marketing, photo albums and videos being the most popular drivers of this means. Originality/value No previous research analyzed fashion retailers use of Facebook sites. This study examines the variables size and engagement of fashion retailers’ audience on Facebook according to retailers’ size and activity on their corporate profiles.

The importance of e-commerce continues to grow in retail, providing companies with a tool to improve commercial and marketing strategies. In this context, understanding this distribution channel becomes a fundamental matter for both managers and academics. This paper examines determinants of online fashion retailing and proposes a model of the formation of online purchase intention. To this end, a total of 433 individuals were surveyed. Based on the hypothesised model developed through a detailed review of the literature on the constructs proposed, a set of measurement items was adapted to the context of this research, and a 30-item questionnaire was implemented. A regression analysis of latent variables was used based on the optimisation technique of the partial least squares. The results indicate that the key factors influencing online fashion purchase intention are perceived value, trust, and fashion innovativeness, whereas time saving and perceived security are the main antecedents predicting perceived value and trust, respectively. Electronic innovativeness was proven to not have the influence expected on online shopping, which could be explained by the fact that e-commerce is not an innovation any longer.

This article proposes a theoretical model of factors that influence the intention to purchase touristic products or services in the context of social media. It contributes to tourism literature by identifying the relationships among disposition to trust, trustworthiness, perceived trust, perceived value and purchase intention of touristic products in this context. We also analyse the moderating effects of age, gender and marital status in the formation of that intention and the potential application of these moderating variables in order to identify more homogeneous groups of users. The model and its hypotheses were tested using structural equation modelling, applying the PLS technique. A multi-group analysis was used to identify different relationships depending on population profile. The sample consisted of 848 individuals who normally use Facebook to meet peers, share ideas and collaborate. The results showed that trust in Facebook context positively affected purchase intention and perceived va...

Purpose– The purpose of this paper is to provide an initial assessment of corporate Facebook use by Spanish hotel chains. Two aspects are considered: communication activity and stakeholder engagement through this social media platform.Design/methodology/approach– Based on a content analysis, data on 109 Spanish hotel chains are collected to describe current practices and identify significant relationships among different variables.Findings– The main findings include that their Facebook presence, audiences and levels of activity are positively related to hotel size, while stakeholder engagement is higher in small hotel chains and seems to be influenced by content and media types.Originality/value– This research contributes to previous research by providing an assessment of corporate Facebook in the hospitality industry (Spanish hotel chains). The paper considers two aspects: communication activity and stakeholder engagement through this social media platform.

This paper proposes a model for the formation of online purchase intention based on perceived value, trust and the antecedents of perceived security and privacy, using the model proposed by Ray, Ow, and Kim (2011) extended to cover third-party assurance seals and related constructs, and examines the influence on trust of consumers' perceived information quality, privacy, and security. A total of 451 individuals participated in an experiment. The partial least squares technique was applied to data collected via a questionnaire to test the proposed model. The results indicate that online purchase intention depends on perceived value and trust. The main predictors of perceived trust are perceived information quality and perceived security. Consumers' perceived security depends on vendor reputation, website investment, third-party assurance seals, understanding of third-party seals, privacy and security policies, familiarity with the website, Internet privacy concerns, and disposition towards third-party certification.

This paper examines determinants of purchasing flights from low-cost carrier (LCC) websites. In doing so an extended unified theory of acceptance and use of technology (UTAUT) model is proposed building on earlier work by Venkatesh, Thong, and Xu (2012) . The results, derived from a sample of 1096 Spanish consumers of LCC flights, indicate that key determinants of purchasing are trust, habit, cost saving, ease of use, performance and expended effort, hedonic motivation and social factors. Of these variables, online purchase intentions, habit and ease of use are the most important.

Purpose – The current study extends the investigation into online relationship building by examining how Eurozone companies belonging to the EURO STOXX 600 index use the popular video platform YouTube to facilitate dialogic communication with their stakeholders. The purpose of this paper is to analyse the extent and main purposes of the channel's usage, the companies’ activities and online practices, as well as the factors on this platform influencing the channel's activity, the audience, and the stakeholders’ engagement. Design/methodology/approach – To achieve this goal a sample of 306 Eurozone companies listed in the STOXX Europe 600 index, including 19 subsectors and 12 countries, have been analysed. Stakeholder and dialogic theory were applied as a theoretical background for this study. Findings – The results indicated that 44 per cent of companies studied have an official YouTube channel, which is mostly used for promotional purposes. It was found that the size of the company, the sector, and its country of origin determine YouTube channel activity, and that higher activity leads to a higher number of subscribers, thus fostering an initial step to better stakeholder engagement. Originality/value – Given that this is the first study of its kind to provide this type of analysis, the resulting unique contributions may provide value to the information systems field and also contribute to the advancement of information systems research.

This study aims to examine the different drivers of online airline ticket purchasing behavior and to validate a new conceptual framework ( Venkatesh et al., 2012 ) in this context. Based on the Extended Unified Theory of Acceptance and Use of Technology (UTAUT2), this paper includes seven explanatory variables: performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price saving, and habit. Data from 1360 usable questionnaires, collected in Spain, were tested against the research model. Our findings indicate that the main predictors of online purchase intention are, in order of relevance, habit, price saving, performance expectancy, and facilitating conditions. However, there is no significant impact of effort expectancy on the online purchase intention, social influence from referents; and hedonic motivation to use the website. On the other hand, the results highlight that the main predictors of use behavior are, in order of importance, online purchase intention, habit, and facilitating conditions.

The increasing maturity of information technologies (IT) in hospitals and their infrastructure development is improving the quality and efficiency of healthcare services. In these circumstances, an investigation of the diffusion of IT in this context would provide some insight into adopters’ behaviours and further the diffusion of IT in the near future. The purpose of this paper is to conduct an investigation of the diffusion of IT’s innovations in hospitals. Technology acceptance model and innovation diffusion theory have been applied in this research trying to find factors that permit an effective discrimination between early and late adopters. The differences in characteristics between these two categories are assessed and implications based on the research findings are discussed.

The websites of many hotels are beginning to incorporate new online tools such as social media in order to maintain closer relationships with clients and, possibly, investors. The objectives of this study are to identify the strategies pursued by Spanish hotel websites and to analyze the relationship between the size of the hotel and website strategy. The results show that Spanish hotel websites are primarily built for customers and that the information oriented toward investors is relatively scarce. Further, there is a significant positive relationship between the size of the hotel and the information provided in two of the perspectives studied, those of the investor and presence on social media. Lastly, significant relationships were identified between the customer, marketing, Web 2.0 and social media categories. However, significant relationships were not identified between the investor perspective and any of the other four categories investigated.

Public resources should always be managed efficiently, more so in times of crisis. Due to the specific characteristics of the healthcare sector, there is a need for special attention, especially in regards to hospitals. Administrators need useful tools to be able to efficiently manage available resources, such as enterprise resource planning (ERP) systems. Therefore, an analysis of the effects of their implementation and use in hospitals is valuable. This study has two purposes. One is to analyse the role ERP systems play in aiding the integration of hospital data, with focus on user satisfaction as well as possible resistance to change. The other purpose is to analyse the effects of implanting and using ERP systems in the hospital environment and identifying how certain variables influence the process, especially the existence of different organisational cultures. Results indicate that clinical information has become notably more integrated, despite the lack of flow in the economic–financial area. The he...

The advent of information technologies to Universities has improved the teaching-learning process. Students can increase their learning skills using information technology. Those using the Moodle platform regularly seem to get better grades than those who rarely or never use it. This paper analyzes students' intention to use Moodle platforms to improve the teaching-learning process. Its main focus is to analyze the use of the Moodle platform by University students, identifying factors which might influence the intention to use it. Understanding the factors influencing the intention to use Moodle will allow us to determine which actions might be carried out to boost its use by University students, to therefore, improve both their skills and grades. The theoretical grounding for this research is the Technology Acceptance Model (TAM). TAM specifies the causal relationships between perceived usefulness, perceived ease of use and actual usage behavior. The proposed model has six constructs and nine hypotheses have been generated from the connections between these six constructs. These constructs include perceived compatibility with student tasks, perceived usefulness for professors, and training. Our results provide support for a number of relationships in the hypothesized model. In light of these findings, implications for theory and practice are discussed.

The serious repercussions of heath care errors on patient safety have led hospitals to deploy corrective information technologies. Hospitals are moving away from traditional paper-based systems and focusing on designing new methods that reduce errors, using information technology to catalyze the reengineering process. This paper analyzes the intention of health care personnel (physicians and nurses) to use e-prescriptions and automated medication-management systems (EPAMMS), identifying influencing factors. Understanding these factors provides the opportunity to explore which actions might be carried out to boost adoption by potential users. The theoretical grounding for this research is the Technology Acceptance Model (TAM). TAM specifies the causal relationships between perceived usefulness, perceived ease of use, and actual usage behavior. The proposed model has seven constructs; we have generated 11 hypotheses from connections among these seven constructs. These constructs include perceived compatibility, perceived usefulness to enhance control systems, training, and perceived risks. Our results provide support for a number of relationships in the hypothesized model.

The serious repercussions of healthcare errors on patient safety have led hospitals to deploy information technology and continuous control monitoring systems to prevent them. Hospitals are moving away from traditional paper-based systems and focusing on designing new systems that prevent errors, using information technologies to catalyse the process re-engineering. This paper presents a case study that analyses the effect of computerised physician order entry and automated unit-based medication storage and distribution systems on the drug ordering and delivery process. It is concluded that information technology and continuous control monitoring systems have led to significant process re-engineering in the sequential stages of the drug ordering and delivery system. The new systems have also provided the opportunity to improve information available. This is an exploratory case study and the conclusions drawn from it offer possible routes for future research in this field.

Enterprise Resource Planning (ERP) systems integrate information from different departments in one common database for an entire organization. They have demonstrated their efficacy in a number of companies of different types. However, a problem arises in organizations with highly differentiated cultural areas; often such areas have traditionally had independent information systems and control over the interests of their area, such as hospitals. This case study analyzes the process of an ERP system implementation in a hospital. The study’s objective is to identify, by means of this qualitative research technique, the principal technological objectives that were set in the process of implementation, which of those objectives were achieved, and the deficiencies that have subsequently become evident.

PurposeThe purpose of this paper is to explore the applicability of an information submission model based on OWL (Web Ontology Language) that permits the subsequent implementation of knowledge‐sharing systems, such as the Set of Experience Knowledge Structure, among the various EU banking supervisors.Design/methodology/approachRecent theoretical advances in the use of semantic web languages are introduced and put theoretically into force in the context. Additionally, a first‐hand questionnaire is directed to the supervisors, measuring the value compatibility of the semantic technology with the needs of the existing European banking environment.FindingsThe results illustrate that there exists a good level of value compatibility between the normative challenge and the new technology. Although there are some differences, these would perhaps not make the implementation of this technological framework particularly difficult, in that they focus on the same points that the regulators must consider to achieve success in the new European environment, for example, the balance between normative and practical approaches.Originality/valueThis is the fist time that an ontology‐based system has been proposed for banking supervision in Europe.

PurposeThe objective of this study is to measure the navigation quality of the corporate webpages of the principal European financial entities, given the vital importance of the accessibility of online content for the successful execution of their operational activities.Design/methodology/approachThe web quality model proposes a structure that allows the quality of corporate webpages to be analysed according to the three main quality criteria of content, presentation and ease of navigation (navigability). Bonsón et al. take this theoretical framework as their point of departure for analysing the webpages of the principal European financial entities, and they measure the quality of their content in the context of the extra significance these webpages will acquire when the new Basel II international regulations enter into force in the imminent future. In this study, a joint analysis is made of the results of both studies in order to classify European financial entities according to the strategy adopted for their web sites.FindingsThe size of the entity behind the corporate webpage is revealed as the key variable that explains better navigability. There is also a positive relationship between the navigability and the content presented, which shows that companies' strategies for improving the quality of their web site tend to be harmonised in respect of these two criteria.Practical implicationsThe approach of most of the entities to their web presence can be characterised as informational in the sense that they are making substantial efforts to improve the content, driven by impending new regulation. However, they are still not utilising various devices available to make their web sites easier to navigate. Better navigability would improve user access to the enhanced information provided.Originality/valueThe resources have been determined that are needed to improve navigability so that these entities can advance their web site strategies and provide a harmonious combination of adequate content and fast, easy access to that content.

This study sets out to analyse the factors that determine delays in the signing of audit reports. The delays are measured as a function of the number of days that elapse from the closure of the accounting period until the date when the audit report is signed. The study has been conducted in Spain, on 105 companies of the Spanish continuous market, from 2002 to 2005. The results obtained utilizing panel data methodology demonstrate that the two factors characterizing the companies that present less audit delay are: classification to sectors that are subject to regulatory pressure, such as the financial and energy sectors; and the size of company relative to its sector. Variables such as audit firm, qualifications or regulatory change show no significant relationship with audit delay in the Spanish context.

Public healthcare organisations are moving towards the use of new technologies to automate and improve their internal processes in order to increase the effectiveness and efficiency of their use of resources. The aim of this research is to tackle the systematic evaluation of an experience of integrating information in a healthcare organisation, paying attention to the implications that this entails. The results show that the integration of the information in the hospital results in higher levels of quality. This study contributes a vision of interrelated work, in which tasks are shared and aims are jointly established.

The main problems that arise in adopting most enterprise resources planning (ERP) strategies come from organizational, rather than technical, issues, for example, social and cultural barriers, and user resistance. This paper analyzes the impact of cultural factors on user attitudes toward ERP use in public hospitals and identifying influencing factors. The theoretical grounding for this research is the Technology Acceptance Model (TAM). The proposed model has six constructs (“resistance to be controlled”, “resistance to change”, “perceived risks”, “perceived usefulness”, “perceived ease of use”, and “attitude toward using”), and nine hypotheses have been generated from the connections between these six constructs. Results suggest important practical implications for attitude toward using ERP and to develop an understanding about how to improve this attitude in hospitals. La mayor parte de los problemas que surgen en la implantación de sistemas ERP tienen su origen en causas de tipo organizativo más que en causas técnicas, como por ejemplo, las barreras sociales o culturales y la resistencia por parte de los usuarios. Este trabajo analiza el impacto de factores culturales sobre la actitud hacia el uso de sistemas ERP en un hospital público. El marco teórico empleado es el modelo de aceptación tecnológica (TAM). El modelo propuesto consta de seis constructos (“resistencia a ser controlado”, “resistencia al cambio”, “riesgo percibido”, “facilidad de uso percibida”, “rendimiento percibido”, y “actitud hacia el uso”) y nueve hipótesis, que han sido generadas a partir de las conexiones entre los constructos. Los resultados sugieren importantes implicaciones prácticas respecto a la actitud hacia el uso de sistemas ERP y cómo mejorar este actitud en los hospitales.

PurposeThe objective of the present work is to analyse the web pages of the principal European financial entities, with the aim of assessing the degree to which they are already disseminating information by internet in preparation for implementing the new requirements for transparency introduced by the New Capital Agreement of the Bank of International Settlements of Basel (Basel II).Design/methodology/approachThe study takes as its reference the literature existing on the examination of the quality of web pages, in particular the provisions of the Web Quality Model (WQM), and the importance of the content as a key variable in the quality of web pages. The normative requirements are converted into a disclosure index that is used to score the corporate web sites of all the banks quoted on the EuroStoxx Index. A linear regression analysis is performed in search for a relationship between size and degree of web transparency in the financial entities analysed.FindingsThe analysis of these entities shows that, to a certain degree, they have anticipated Basel II, and their web pages present a significant proportion of the information that will shortly be required. They seem to recognise the advantages of anticipating these new rules, in particular, and of greater transparency in general.Practical implicationsThe banking sector is responding efficiently to the requirements of the digital society, by greater transparency on the web and, in consequence, its image and the confidence of depositors are improving.Originality/valueTransparency in the banking sector is a topic of great interest in the current turbulent business environment. In these studies a systematised analysis is offered, to give a preview of the situation of generalised transparency that is coming closer through the requirements of Basel II.

PurposeThe purpose of this paper is to analyse the capacity of response of the banking sector's information systems (IS), in the light of the new requirements of Basel II (Basel Bank for International Settlements) on the measurement and control of operational risk (OR).Design/methodology/approachBy means of a structured case, developed with a Spanish savings bank of medium size, an analysis is made of the practices and structures that may need to be modified to prevent a loss of competitive position. Lastly specific improvements are proposed to facilitate the implementation of an operational risk information system (OR‐IS).FindingsThe paper concludes that there still exists a considerable distance between the current IS in use and an OR‐IS compatible with the model proposed under Basel II, for that kind of entities, and indicates the opportunities and incentives that would arise in the attempt to reduce this distance.Practical implicationsThe IS of a bank should evolve towards the achievement of an OR‐IS that enables the bank's competitive position to be strengthened. In addition, the bank should aspire to obtain the external validation of its supervisory authority, which certifies the OR‐IS implemented and classifies it as an advanced measurement approach (AMA) under Basel II. An analysis is made of the principal organisational weaknesses and necessities that should be rectified, with a view to applying the methodologies designated the AMA to OR in the Basel II agreement.Originality/valueBasel II has given increased visibility to the “OR” variable and there has been little explicit research into the process by which managers and organisations at medium sized entities decide to develop IS capable to measure and mitigate this new risk.

RESUMENLa evolucion experimentada en las ultimas decadas por las caracteristicas y por el entorno empresarial, estan poniendo de manifiesto ciertas limitaciones de los mecanismos de control de gestion tradicionales al no suministrar la informacion necesaria desde la que abordar con ciertas garantias el proceso decisional. Esta situacion esta ocasionando que el concepto de control de gestion sea objeto de especial interes al requerir una interpretacion mucho mas amplia que la establecida en sus origenes por Anthony [1965].El aumento en el numero de variables que deben ser controladas, asi como el desarrollo de herramientas que facilitan la obtencion y canalizacion de informacion hacia el usuario, entre las que se encuentra el cuadro de mando, requieren cierta redefinicion en los mecanismos de control de gestion para adaptarlos a las nuevas condiciones en las que los decisores deben desempenar su labor. En este trabajo, se presenta el estudio de un caso concreto en el que se han analizado las ventajas y lim...

This article analyzes the attitude of nurses toward the use of automated unit-based medication storage and distribution systems and identifies influencing factors. Understanding these factors provides an opportunity to explore actions that might be taken to boost adoption by potential users. The theoretical grounding for this research is the Technology Acceptance Model. The Technology Acceptance Model specifies the causal relationships between perceived usefulness, perceived ease of use, attitude toward using, and actual usage behavior. The research model has six constructs, and nine hypotheses were generated from connections between these six constructs. These constructs include perceived risks, experience level, and training. The findings indicate that these three external variables are related to the perceived ease of use and perceived usefulness of automated unit-based medication storage and distribution systems, and therefore, they have a significant influence on attitude toward the use of these systems.

Objetivo: evaluar el impacto de la implantación de Sistemas de Información Integrados para la planificación de recursos empresariales en hospitales, mediante el análisis de su diseño y utilización, con especial atención a la satisfacción de los usuarios. Métodos: investigación cualitativa basada en un estudio de caso longitudinal. Para la recogida de la información se utilizaron las técnicas de observación no participante, análisis de documentación interna, entrevistas individuales y en grupo y conversaciones informales. La unidad de análisis fue una Fundación Hospitalaria de la Comunidad Autónoma de Madrid seleccionada de manera intencional por su adecuación al objetivo del trabajo y por la facilidad de acceso a la información. Resultados: las expectativas previas de los responsables del hospital se cumplieron razonablemente. Se consiguió un sistema único con distintos módulos en el que la información está integrada. Los usuarios están satisfechos con el funcionamiento del sistema, especialmente el personal clínico. Gracias a la implicación de la dirección y de los mandos intermedios, se minimizaron las dificultades derivadas de los roces entre la cultura clínica y la administrativa durante el proceso de implantación y en la utilización posterior del sistema. Conclusiones: la aplicación de Sistemas de Información Integrados en los hospitales no solo es posible, sino que resulta muy conveniente. Para la Fundación Hospitalaria supone una mejora de la eficacia en la gestión clínico asistencial y un aumento de la eficiencia en la gestión económico financiera. La implantación generalizada de estos sistemas permitiría establecer comparaciones entre distintos hospitales y avanzar hacia la gestión integral del sistema sanitario. Objective: to evaluate the impact of the setting up of the enterprise resource planning in hospitals, by analysing their design and implementation, paying special attention to the user satisfaction. Methods: qualitative research study based on a longitudinal case study in which the techniques of internal documentation analysis, non-participant observation, individual and group interviews and informal talks were used to collect data. The analysis unit was selected because of its suitability for the objective of the paper and easy access to the necessary information. Specifically, the study has been conducted in "Fundación Hospitalaria de la Comunidad de Madrid (FHM)". Results: the hospital management's prior expectations of the system were fulfilled to a reasonable degree. A single system, with different modules in which the information is integrated, has been achieved. The users, especially the clinical staff, are satisfied with the operation of the system. Thanks to the involvement of the senior and middle managers, it has been possible to minimise the difficulties arising from confrontation between the clinical and the administrative cultures during the process of the setting-up and subsequent utilisation of the system. Conclusions: the implementation of enterprise resource planning in hospitals is not only possible but also very advantageous. For the Fundación Hospitalaria de Madrid, it represents not only improved effectiveness in clinical assistance management but also higher efficiency in economic and financial resources management. If these systems were established generally, it would be possible to make constructive comparisons between different hospitals, and to progress towards the integral management of the health-care system.

The objective of this paper is to identify the factors that could have led North-American companies to voluntarily submit their information in XBRL (eXtensible Business Reporting Language) under the XBRL Voluntary Financial Reporting Program (2005-2008). The motivation that led us to carry out this analysis was the fact that, despite the many benefits attributed to XBRL, only 137 companies (out of over 10.000 filers) decided to join the voluntary program issued by the SEC (Securities and Exchange Commission). At this point, we wondered if the SEC should have promoted other benefits to encourage companies to use XBRL. To reach our goal, we conducted a Delphi study. Through this study, we asked a panel of XBRL experts their opinion about the reasons that could have led companies to voluntarily disclose their business information in XBRL. Our results show that, according to experts, factors such as to gain a deeper knowledege of XBRL and to acquire a company image as a pioneer in technology played an essential role in the process of voluntary adoption of the standard., El objetivo de este estudio es identificar los factores, que pueden haber llevado a las empresas Norteamericanas a presentar de forma voluntaria su información en la XBRL (Extensible Business Reporting Language), bajo el programa voluntario de informes financieros XBRL. Esta motivación que nos conduce a llevar a cabo este análisis fue el hecho de que, a pesar de los muchos beneficios atribuidos al XBRL, solo 137 empresas (de más de 10.000 auxiliares de archivo) decidieron unirse a este programa publicado por la SEC (Comisión de Valores y Bolsa). En este punto, nos preguntamos si la SEC debería haber promovido otros beneficios para animar a las compañías a utilizar el XBRL. Para conseguir nuestra meta, hemos llevado a cabo un estudio Delphi. A través de este mismo, hemos preguntado a un comité de expertos del XBRL su opinión sobre las causas que podrían haber guiado a las firmas a divulgar su información empresarial en el XBRL. Nuestros resultados muestran que, según los expertos, los factores como ganar un mayor conocimiento del XBRL, y adquirir una imagen empresarial como pionera en tecnología ha jugado un papel esencial en el proceso de la adopción voluntaria del estándar.

Straipsnio tikslas – išanalizuoti Lietuvos bankų tinklalapiuose pateikiamos informacijos kokybę. In-vestuotojams pateikiamos informacijos išsamumas ir patikimumas leidžia užtikrinti tinkamą kapitalo rinkų funkcionavimą. Bankininkystėje pasiekti šį tikslą įmanoma vis plačiau naudojantis bendraisiais (korporaciniais) tinklalapiais. Todėl šių internetinių išteklių kokybės užtikrinimas bankams ir finansų institucijoms yra vienas iš svarbiausių šiandienos iššūkių. Korporacinių tinklalapių turinį reglamentuoja Bazelio II direktyvos, tačiau jų kokybės stebėsenai neskiriama atskiro dėmesio. Autorių nuomone, dėl išskirtinės kokybės svarbos šiandieniame pasaulyje būtina tinkamai išanalizuoti dabartinę finansų institucijų veiklą ir įvertinti jos kokybę. Lietuvai įstojus į ES, šalies finansų institucijos turėjo prisitaikyti prie naujos kultūros, simbolių, taisyklių, normatyvinės sistemos. Vienas iš jos elementų – būtinybė užtikrinti pateikiamų ataskaitų skaidrumą ir jų turinio suderintumą su atitinkamais kitų ES šalių dokumentais. Šiame straipsnyje analizuojama Lietuvos bankų tinklalapių kokybė, ji lyginama su ES šalių atitinkama kokybe, taip siekiant išaiškinti konkurencinius pranašumus ir trūkumus. Kiekvienos iš pagrindinių Lietuvos finansų institucijų tinklalapis įvertintas, remiantis Calero ir kt. (2005) pasiūlytu tinklalapių kokybės modeliu. Atlikto tyrimo rezultatai rodo, kad Lietuvos finansų institucijos suvokia internetinių išteklių svarbą, nes jų tinklalapių kokybė, palyginti su atskirų Europos šalių imties rezultatais, yra aukšta. Iš šio fakto išplaukia kita svarbi išvada: Lietuvos finansų sektorius yra tinkamai pasirengęs įvesti eurą. The objective of this paper is to analyse the navigation quality of the websites of Lithuanian banks. Information completeness for investors ensures the correct functioning of capital markets. In banking environments, this goal is reached by increasing the use of the corporate website. For this reason, to ensure the quality of these online resources is one of the most important challenges for central banks and financial authorities. The content of the corporate websites is being regulated by the Basel II initiatives, but navigation quality is not being observed by regulators. Since this variable has a significant impact on the quality of a website and can generate competitive advantages, it is necessary to analyse the current practices of financial entities. Financial institutions located in Lithuania find themselves in a rather special situation because the entry of this country into the EU means that they have to adapt to a new cultural environment and incorporate its symbols, rules, institutionalized beliefs and normative systems. One of these is the need to adopt transparent reporting practices in consonance with the rest of European countries. Therefore, the navigation quality in Lithuanian banks is analysed in this paper, the entity size is also considered as a possible variable of explanation, and a comparison with the EU result is made in order to detect competitive disadvantages. To reach this goal, each website of the main Lithuanian financial entities is rated on the basis of a series of metrics that measure the quality of navigation, in accordance with the Web Quality Model developed by Calero et al. (2005). Our results show that Lithuanian financial entities are aware of the importance of online resources because the quality of navigation of their websites is high compared with the results reached by the European sample. As a consequence of this fact, it can be concluded that the Lithuanian financial sector is correctly prepared to confront the challenge of adopting the Euro.

El sistema de información contable (en adelante, SIC) se configura como el soporte básico para la satisfacción de las necesidades informativas en el proceso de toma de decisiones. La falta de adecuación de la información suministrada a las demandas de sus distintos usuarios conlleva, necesariamente, la modificación del SIC, pues sólo así seguirá siendo el principal pilar en el proceso decisional. En este trabajo, por un lado, se describen las características que deberían reunir estos sistemas en cada una de las fases que componen su esquema de funcionamiento a fin de aumentar la cantidad y calidad de la información y, por otro, se presentan las posibilidades que ofrece la integración en los SIC tradicionales de las distintas herramientas que la Inteligencia Artificial pone a nuestra disposición para lograr tales exigencias. The accounting information system (hereafter AIS) can be considered as the basic support to satisfy demands for information during the decision making process. Inadequacies in the information supplied to decision makers implies, necessarily, the need to modify the AIS so that it can continue to be the main support in the decision making process. This paper, on the one hand, describes the characteristics that these systems should have in each 01 their operational phases in order to increase the quantity and quality of information. On the other hand, it outlines the possibilities of achieving such demands by integrating artificial intelligence tools in traditional AIS's.

This paper sets out to describe how the XBRL-GDI project (eXtensible Business Reporting Language General Data of Identification), has responded to a need for the online identification of persons and entities of all types, in a pre-existing environment characterised by the heterogeneity of systems and channels of communication. The democratic structure of the GDI Working Group, together with the intensive use of technological means of communication between members, has enabled the project to be successfully completed. The increasing utilisation of XBRL in various administrative and business fields, including at high levels, serves as an endorsement of the XBRL-GDI project.

The mark-up language eXtensible Business Reporting Language (XBRL) has been chosen by the Committee on European Banking Supervision (CEBS), which reports to the European Central Bank (ECB), as the medium of communication between financial entities and national supervisory authorities, after considering the special features involved in the functioning of the network comprising these entities. This system of communication makes it possible for the various national authorities to collaborate in promoting the stability and solvency of the financial system at the European level. The construction of the new system has involved a collaborative framework in which both the operating practices and the highest-level standards are becoming uniform, making XBRL an element that is actively stimulating cooperation between entities that work in this network. The present study reviews the explicit benefits of the incorporation of this type of technology in such networks, and how the fact that the incorporation of technology implies consensus is enabling these networks to evolve into more cooperative groupings, and to increase their visibility.

Social media technologies are becoming a fundamental component of education. This study extends the Unified Theory of Acceptance and Use of Technology (UTAUT) to identify factors that influence the perceived advantages and relevance of Facebook as a learning tool. The proposed model is based on previous models of UTAUT. Constructs from previous models were used such as performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation and habit. Additionally, two new perspectives were added: perceived advantages and perceived relevance of Facebook as a social media platform. It provides some insights into students' behavioural intentions, and such an understanding can help faculty to examine their assumptions about the role of social media technologies in the teaching and learning process. The study participants were students enrolled in a Spanish public university. Data from 956 usable questionnaires were tested against the research model. Our results provide support to the model and reveal a good model fit. In light of these findings, implications for theory and practice are discussed.

Enterprise resources planning (ERP) systems enable central and integrative control over all processes throughout an organisation by ensuring one data entry point and the use of a common database. This paper analyses the attitude of healthcare personnel towards the use of an ERP system in a Spanish public hospital, identifying influencing factors. This research is based on a regression analysis of latent variables using the optimisation technique of partial least squares. We propose a research model including possible relationships among different constructs using the technology acceptance model. Our results show that the personal characteristics of potential users are key factors in explaining attitude towards using ERP systems.