Purpose: Conceptual model in this paper combines existing scientific knowledge grounded in theories of planned behavior, diffusion of innovation and a unified theory of acceptance and use of technology, while aiming to identify relevant determinants of continuous use of e-learning by employees who used e-learning in the past year at their workplace.Design/methodology/approach: The authors developed and empirically tested the positive impact of professional, personal, IT and environmental factors on the continued use of e-learning among 672 employees across different sectors using the structural equation modeling technique.Findings: Research results suggest that the most powerful determinant of continuous use of e-learning are personal factors. Environmental influences and technological aspects also exhibit a positive and significant impact on the continuous use of e-learning. Research hypothesis related to the positive influence of professional factors on the continuous use of e-learning has not been empirically confirmed. Also, results demonstrated that continued use of e-learning contributes to better individual business performance.Practical implications: The practical contribution is threefold: to companies, education institutions and human resource managers. For companies, identification of key determinants will lead to a better understanding of employees needs regarding continuous job improvements. The findings can be used by educational institutions to design e-learning programs according to results and real value to employees. On the other hand, human resource managers can benefit from this study in terms of getting concrete factors that motivate employees for continuous job improvement.Originality/value: The research sheds light on the proposed integrated model that tests the post-adoption of the continuous use of e-learning within an organizational context.

Business intelligence systems are in widespread use today due to the many business benefits. Users are one of the key stakeholders in the business intelligence process. For optimal system adaptation, the user should be able to interact with the application in order to improve its capacity to contribute to decision-making. For the business intelligence process itself to be effective, it is necessary to define the user needs regardless of the type of work they do. If the user is satisfied and thinks that the system improves his/her performance or the quality of decisions made, they will want to use it even more. System usage has sometimes been viewed as a direct reflection of system performance; however, this is difficult to define in organizations where system usage is mandatory. Business intelligence systems are especially mandatory to use, as they are used in large organizations and require greater investment than other systems. This is why it is important to investigate the nature of system usage and its impact on individual performance. This research model deals with determinants that represent dimensions of the information system's success theory. Those determinants are: user satisfaction, intention to use, system usage, and individual performance. Obtained results show that increased user satisfaction and intention to use, lead to increased system usage and that both the increase in user satisfaction and system usage lead to a rise in individual user performance.

As we look at our daily lives and the world around us, it is becoming more and more difficult to learn new things and our new knowledge is suffering because of the fast and intense way of life we lead. The development of technology has greatly influenced this way of life. In recent years, we have witnessed the rapid growth and development of technology and seen how technology affects many aspects of our lives. Therefore, the aim of this paper is to contribute to the under-standing of the concept of e-learning in organizations and the influence of organizational support on the intention to use e-learning systems and how the use of e-learning improves individual work performance. The paper used structural equation modelling technique to test the hypotheses at the level of employees in different sectors. The results showed that the most significant predictor of individual job performance was intention to use e-learning, followed by knowledge sharing. In addition, the results showed that knowledge sharing and personal innovative-ness were significant predictors of perceived usefulness.

The historical evolution of auditing reflects an increasing complexity in organizational demands, culminating in the emergence of Audit 5.0—an approach that integrates emerging technologies with professional judgment. This study aims to analyze how technological adoption influences risk assessment and materiality determination in financial auditing within a practical, real-world context. The research, qualitative in nature, combines narrative and thematic analysis of the literature, ethnography in a professional setting, and task analysis, developed over four years of experience in a firm of Chartered Accountants. The findings reveal that although digital tools enhance efficiency and accuracy, professional judgment remains essential to ensure the ethics, reliability, and contextualization of audited information. This study contributes to the advancement of understanding regarding the complementarity between technology and the human factor, proposing paths toward more robust and digitally adapted auditing practices.