Does blockchain technology matter for supply chain resilience in dynamic environments? The role of supply chain integration

This study aims to empirically investigate the effect of blockchain technology (BCT) adoption on supply chain resilience (SCR), with the mediating role of supply chain integration (SCI) and the crucial effect of environmental dynamism (ED) as a moderator. Based on data collected from firms operating in the automotive industry in India, the proposed model was tested using Partial Least Squares Structural Equations Modelling (PLS-SEM) via SmartPLS software. The empirical results showed a positive effect of BCT on SCI, which in turn affects SCR. Importantly, SCI acts as a full mediator in the BCT-SCR relationship, which is moderated by ED, that is, the effect of BCT on SCR via SCI is strong when ED is high. This study offers the groundwork for operationalizing BCT in a supply chain context. It also contributes to SCR research by investigating how SCI mediates the effect of BCT on SCR. In addition, this study found a moderating effect of ED on the relationship between BCT and SCI. These results provide insights to auto manufacturers on ways to enhance SCR and ensure safe supply chain operations.

The moderating role of information technology governance in the relationship between board characteristics and continuity management during the Covid-19 pandemic in an emerging economy

The main aim of the current study is to investigate the relationship between governance characteristics, information technology governance, and continuity management during Covid-19 in an emerging economy. The study also examines the moderating role of information technology governance in the relationship between governance characteristics and business continuity management. The quantitative approach is used by utilising a survey questionnaire. A sample of 232 questionnaire surveys has been collected from the board of directors, top and middle management executives, external auditors, information technology experts, and some other respondents. The results were estimated using structural equation modelling. The results indicate that information technology governance has a statistically significant effect on business continuity. Board size, board independence, audit committee independence, audit committee diligence, and external audit have a statistically significant positive effect on information technology governance. Further, the results indicate that information technology governance significantly moderates the effect of board size, board independence, board diligence, audit committee independence, audit committee diligence, and external audit on business continuity. However, information technology governance does not moderate the relationship between board committees and business continuity, which indicates less board involvement in information technology governance. The current research provides insight into the role of information technology governance in business continuity management during crises. The present study provides a unique contribution as it investigates the relationship between corporate governance characteristics, information technology governance, and business continuity management during Covid-19, providing empirical evidence from an emerging country.

Understanding perceptions of academics toward technology acceptance in accounting education

Utilizing technology acceptance model (TAM), this paper investigated perceptions of academics at Yemeni universities toward the intention to adopt and integrate technology into accounting education. This model has yet to be widely validated in less developed countries (LDCs) such as Yemen. Thus, there is a need to promote its cross-cultural validity. An extension of the TAM has been employed by considering not only perceived usefulness and ease of usage but also social influence and self-efficiency. The hypotheses were tested using SmartPLS on a sample of 138 academics. The results show that the proposed expanded TAM model could predict the acceptance of technology in the context of accounting education in Yemen, a less developed nation. This paper exhibits that the proposed expanded TAM interpreted 59.4% of the variance in the behavioral intention of IT usage. Furthermore, the model paths demonstrated that perceived usefulness, ease of usage, attitude, and self-efficiency were all significant in determining behavioral intention. However, social influence had not shown any significant impact on behavioral intention. Academics' perceptions of technology adoption and integration into education are essential in implementing technology-related innovations. Therefore, this paper would be helpful in education policymaking on technology adoption and integration in accounting education in Yemen and other similar countries.

The moderation role of board independence change in the relationship between board characteristics, related party transactions, and financial performance

The present study examines the moderation effect of board independence change on the relationship between board characteristics, related party transactions and financial performance of Indian listed banks over 10 years from 2010 to 2019. While board size, independence, diligence, and remuneration were taken to represent board characteristics, all key personnel and subsidiaries' transactions were considered measures for related party transactions. On the other hand, the financial performance of banks was measured by two accounting-based measures (return on assets and profit after tax) and two market-based measures (earning per share and Tobin Q). The results revealed that board independence change has a significant negative effect on financial performance. Further, the results indicated that board independence change moderates positively and significantly the relationship between related party transactions and financial performance. The findings also showed that board independence change had a moderating effect that significantly and negatively weakens board size and effectiveness, negatively influencing banks' profitability. Unlike other studies, this study uniquely uses board independence change as a moderator between board characteristics, related party transactions, and several measures of banks' financial performance. The limited research highlighting this issue, where Indian banks have encountered several challenges in the last few years, has motivated the present study to bridge the existing gaps in the strand literature. Therefore, this research opens useful insights and has beneficial implications for policymakers, bankers, financial analysts, and academicians.

The influence of accounting information system on management control effectiveness: The perspective of SMEs in Yemen

In today’s competitive market, SMEs need to realize that accounting information system (AIS) can enhance management control effectiveness (MCE) - one of the areas necessary for their survival and success. This paper aimed to measure the influence of AIS success on MCE among SMEs of Yemen, a less developed country, as research and knowledge are very limited in such context. Data were collected from 315 SME owners and managers via a questionnaire. SmartPLS 3 software was employed for data analysis. The results concluded positive links between AIS success and MCE. Specifically, the results revealed that AIS information quality, system quality, and usage positively impact MCE; quality of information and system are essential drivers of AIS usage and satisfaction; user satisfaction positively influences AIS usage. Interestingly, the quality of service showed to be insignificant in the context of AIS. Moreover, user satisfaction showed no significant impact on MCE. This research is deemed one of the first to introduce empirical evidence on the influence of AIS success on MCE among SMEs in Yemen, as a less developed country context.