An effective internal auditor can support an organization in achieving its goals and protect its assets and funds. However, to be effective, the internal auditors need to be empowered with relevant resources. This study aims at probing the influence of the empowerments (management support, external auditors' collaboration, independence, size of internal audit units, and extrinsic rewards) on the internal auditors' effectiveness, and to examin whether extrinsic rewards moderate the association between respective empowerments and the effectiveness of Jordanian public sector internal auditors'. The current work relied on 117 surveys collected from Jordan's internal audit and financial managers in the public sectors. According to the Resource-Based View (RBV), the findings show that management support, external auditors cooperation, independence, and extrinsic rewards all have a significant influence on the effectiveness of internal auditor. The of the Internal Audit Department (IAD) size was discovered to be insignificant. Also, the results have revealed partial support for the influence of the extrinsic reward as a moderator. Because of the prominence of the public sector in the Jordanian market, this current research expands on the idea of enabling internal auditor (IA) to accomplish their assigned objectives. The findings might help authorities develop new norms and legislation for the internal audit profession. These empowering characteristics may also improve internal auditors' capacity to execute their duty in saving public monies and limiting corrupt practices inside public sector organizations.

Organizations differ in the range of e-procurement functionalities they use (breadth of use) and in how much they rely on e-procurement (depth of use). Nonetheless, factors affecting the breadth and the depth of e-procurement use have never been studied in a single context. Therefore, it is unclear whether the differences between the effects discovered in past studies are due to the difference between the breadth and the depth of use, or to the difference between contexts. We test the effects of factors potentially affecting the breadth and the depth of e-procurement use in a single context, using data from 151 small and medium enterprises (SMEs) in the manufacturing sector in New Zealand. The results indicate that the breadth and the depth of use of e-procurement in business organizations are influenced by different factors. Perceived relative advantage of using e-procurement, plus external pressure from suppliers and competitors to use e-procurement, result in the use of a broader range of e-procurement functionalities – in a greater breadth of e-procurement use. However, the extent of an organization’s reliance on e-procurement in organizational purchasing (i.e., depth of e-procurement use) is driven by compatibility of e-procurement with organizational values, practices, technology infrastructure, and strategy. Arguing that in order to benefit fully from e-procurement, an organization needs to integrate it deeply into its operations, we conclude that managers evaluating new e-procurement technologies should consider their compatibility with organizational norms and practices.

SHS Web of Conferences, open access proceedings in Humanities and Social Sciences

Solar photovoltaic (PV) is a rapidly growing renewable energy technology that converts sunlight directly into electricity. As a clean and sustainable alternative to fossil fuels, solar PV is increasingly recognised as a critical component in shifting to a low-carbon economy. Solar PV is often associated with a high upfront cost. Nevertheless, solar PV adoption can provide significant long-term financial benefits and energy saving in the long run, especially for small businesses. Even though many incentives have been introduced to promote solar PV adoption, the number of studies focusing on the impact of such adoption, particularly in Malaysian small and medium enterprises (SMEs), is still scarce. As a result, little is known about how solar PV adoption can benefit SMEs. This study, therefore, examined the relationship between (1) solar PV adoption and corporate image; and (2) solar PV adoption and business sustainability (economic, environmental, and social). A quantitative research approach was employed to gather the data, which involved distributing a questionnaire to the targeted users. Data from sixty-nine (69) SMEs from manufacturing industries were analysed using SmartPLS (version 4.0). The manufacturing sector was selected as it is among the significant contributors to the increase in carbon dioxide emissions. Hence, the key players’ awareness and understanding of the issue are crucial to promoting solar PV’s future adoption. The outcome of this study reveals a positive relationship between solar PV adoption and corporate image, and economic and environmental sustainability. There is no evidence, however, to support the relationship between solar PV adoption and social sustainability. This research contributes theoretically to bridging the gap in understanding the impact of solar PV adoption on corporate image and business sustainability, particularly in the context of manufacturing SMEs. Practically, this study provides recommendations on how the results could be exploited to promote solar PV adoption among SMEs.

This study investigates the factors affecting solar PV adoption among Malaysian small and medium-sized enterprises (SMEs), focusing specifically on manufacturing. The study employed Technology-Organisational-Environmental (TOE) model as a research framework. The study hypothesised that owners’/managers’ technology readiness (innovativeness and optimism), relative advantage, organisational readiness, and government support play a significant role in the adoption of solar PV. Data were gathered from 69 manufacturing SMEs and analysed using Partial Least Squares (PLS) Structural Equation Modelling (SEM). The findings demonstrate a significant influence of owner’s/managers’ technology readiness (innovativeness and optimism) and relative advantage on a firm’s adoption of solar PV. Meanwhile, organisational readiness and government support were not significant predictors of the adoption. The study’s findings can be helpful to policymakers (e.g., the government) and solar authority bodies [e.g., Sustainable Energy Development Authority (SEDA)] in Malaysia to design effective strategies, programs, and incentives to promote solar PV adoption in the manufacturing sector. The study further suggests that the efforts to promote greater adoption of solar PV among firms should be capitalised on its perceived benefits. In short, consistent with the government initiative to promote a more sustainable environment using renewable energy sources such as solar PV, this study offers an insightful perspective to understand the acceptance of this renewable energy solution among the industry players, specifically the SME sector.

This study aims to examine the influence of chief executive officer (CEO) characteristics (i.e., CEO innovativeness, CEO information system (IS) knowledge, and CEO trust in technology) on accounting software technology use in Jordanian companies from different industrial sectors. Data were gathered through a structured questionnaire distributed to CEOs/owners of small, medium, and large companies in Jordan. The Partial Least Squares Structural Equation Modeling (PLS-SEM) technique was employed on 315 usable questionnaires received. The finding reveals that CEO IS knowledge and CEO trust in technology have a significant positive impact on accounting software use. Surprisingly, CEO innovativeness has an insignificant impact on accounting software use due to the prevalence of avoiding uncertainties in undertaking a new system. The outcomes of this study can assist the government in devising relevant policies and support initiatives to encourage firms to adopt accounting software technology. Similarly, CEOs can benefit significantly from gaining a deeper understanding of the principal factors influencing accounting software use.