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This research focuses on the impact of accounting knowledge, information technology competence, and the preparation and presentation of financial statements on the use of e-commerce-based accounting information. The research population is all owners of culinary MSMEs in the Special Region of Yogyakarta. This research site includes Bantul Regency, Sleman Regency, Kulon Progo Regency, Gunungkidul Regency, and Yogyakarta City. The sample of this research was 95 respondents who are owners of culinary MSMEs were collected using a method of purposeful sampling. The research consists of a quantitative technique and questionnaire-based primary data. Methods for data analysis and descriptive statistical tests, tests of data quality, and hypothesis testing were processed by using SPSS 25. The results show that accounting knowledge, information technology competence, and the preparation and presentation of a financial statement have a positive and significant impact on the use of e-commerce-based accounting information in culinary MSMEs in the Special Region of Yogyakarta. [ABSTRACT FROM AUTHOR]

The integration of technology in education has become imperative, particularly in the context of online learning. The TPACK (Technological Pedagogical Content Knowledge) framework provides a comprehensive approach to developing information technology competence among educators. This study explores the application of the TPACK framework in online education, focusing on its effectiveness in enhancing educators' abilities to integrate information technology with pedagogy and content knowledge. By analyzing case studies, surveying educators, and assessing online teaching outcomes, the research highlights the pivotal role of TPACK in fostering a holistic understanding of how technology can be seamlessly incorporated into educational practices. The findings suggest that educators equipped with TPACK are better prepared to design and deliver engaging, effective online learning experiences, ultimately leading to improved student outcomes. This study underscores the necessity for professional development programs that emphasize TPACK to ensure educators are proficient in utilizing technology in their teaching methodologies in higher education institutions. This aligns with the prevailing trend of online teaching during the Covid-19 pandemic.

the present research aimed to test the significant relations between information technology Competence represented in two dimensions: it knowledge and it skills on the one hand and customer satisfaction represented in two dimensions: on employees and on services on the other hand, as well as the role of customers' perception of service quality represented in four dimensions: Reliability, Responsiveness, Assurance and Empathy in this relationship, The relationships between the variables are suggested by A theoretical framework, deriving four hypotheses examined through structural equation modeling Applied on government sector, The findings refuted the direct relationship between information technology Competence and Customer's satisfaction, but supported the direct relationship between information technology Competence and Customer Perception of service quality, As well as the findings showed a positive correlation between customer perception of service quality on the one hand, and Customer satisfaction on the other hand, the results also showed an improvement in the strength of the relationship between information technology Competence and Customer's satisfaction through the mediating role of customer perception of service quality as intermediate variables, finally and according to these findings the government sector not only makes it easier for employees and management to conduct their jobs, but it also improves their efficacy and efficiency in doing so, which lowers customer concerns about possible paper and document loss.

This research explores the concept of the information technology (IT) competence of business managers, defined as the set of IT-related explicit and tacit knowledge that a business manager possesses that enables him or her to exhibit IT leadership in his or her area of business. A manager's knowledge of technologies, applications, systems development, and management of IT form his or her explicit IT knowledge. This domain further extends to include knowing who knows what, which enables the manager to leverage the knowledge of others. Tacit IT knowledge is conceptualized as a combination of experience and cognition. Experience relates to personal computing, IT projects, and overall management of IT. Cognition refers to two mental models: the manager's process view and his or her vision for the role of IT. The outcomes expected from IT-competent business managers are chiefly two behaviors: an increased willingness to form partnerships with IT people and an increased propensity to lead and participate in IT projects. [ABSTRACT FROM AUTHOR]

Objective: Aim: To research how the future dentists' professional self-determination (reflects the cognitive-reflexive component of higher medical education applicants' readiness to use digital technologies in their professional activities) develops within the formation of information technology competence in the modern realities of Ukraine., Patients and Methods: Materials and Methods: The author's questionnaire consisted of 15 questions. The questionnaire surveys covered 98 future dentists who studied 'Medical Informatics' and 'Information Technology in Dentistry' at the Ivano-Frankivsk National Medical University in the September-December 2017-2018 and September- December 2022-2023 academic years. The research results were assessed according to the algorithm described. The research used such methods as analysis, synthesis, comparison, concretisation, systematisation, and generalisation, as well as methods of mathematical statistics for evaluating data, namely correlation analysis, Kolmogorov-Smirnov test, Cronbach's alpha, Fisher's test (F-test of equality of variances), Student's t-test and ranking., Results: Results: The research found positive dynamics of the professional self-determination levels (in 2022 compared to 2017, the low level decreased by 20.5%, the satisfactory level - by 19.0%, the average level increased by 20.6%, the high level - by 18.9%) and their quality, which within the research increased by 39.5%., Conclusion: Conclusions: By forming information technology competence, future dentists changing the priorities of professional self-determination in the modern realities of Ukraine and acquiring readiness (within the cognitive-reflexive component) to use digital technologies in professional activities.

Objective: Aim: Our goal was to find out the dynamics of the levels of professional self-determination of the higher medical education applicants who acquire information technology competence within the learning of 'Medical Informatics' and 'Modern Information Technologies in Medicine' during the war in Ukraine and investigate how the professional self-determination of future doctors develops., Patients and Methods: Materials and Methods: The questionnaire for the survey consisted of 15 questions. 382 future specialists covered the questionnaire survey. All respondents studied majoring in 222 'Medicine' at the medical faculty of the Ivano-Frankivsk National Medical University. The results of this research we evaluated according to the defined algorithm., Results: Results: We established that under the condition of the formation of information technology competence, during the war there is a positive dynamic of the professional self-determination levels and their quality as the cognitive-reflexive component of future doctors' readiness to use digital technologies in their professional activity and there is also a change in the priorities of professional self-determination., Conclusion: Conclusions: In extreme conditions, during the war in Ukraine, the future doctors as subjects of professional activity who use digital technologies within the information technology competence which formed during the learning of 'Medical Informatics' and 'Modern Information Technologies in Medicine' changed the priorities of professional self-determination, the quality of the levels of which has improved.

Trading partners continue to make significant investments in information technology (IT) infrastructure to facilitate the flow of market information across supply chains, yet the underlying mechanisms linking IT implementation to firm performance have not been clearly specified. Drawing on the resource-advantage theory of competition, we develop and test a model that proposes market-oriented IT competence as a mediator of the effects of a firm’s IT infrastructure on market information flow which, in turn, yields comparative advantages in supply chain relationships. Market-oriented IT competence is conceptualized as a firm’s ability to deploy an IT infrastructure in support of the organization-wide collection, dissemination and use of market information to respond to market needs. We test the effects of market-oriented IT competence using data collected from managers in the logistics services industry. Findings show that market-oriented IT competence is a critical link between IT infrastructure and comparative advantage in supply chain relationships. [ABSTRACT FROM AUTHOR]

IT has been proven to have revolutionized business reality in its totality. As such, modern information technologies (IT) may also have an impact on business relationships. However, a detailed analysis of the impact of IT on relationships is still missing. This paper, therefore, provides a discussion of the interplay between IT and relationship variables, i.e., relationship functions, trust and relationship value. An analysis of over 100 German supplier-buyer relationships shows that the impact of IT is not as straightforward as all too often postulated. Moderate levels of IT competence are proven to be the worst-case scenario and as such themain managerial conclusion of this paper is to avoid half-hearted utilization of IT in business relationships. [ABSTRACT FROM PUBLISHER]