Business Commons^™

Enablers, Barriers And Strategies For Adopting New Technology In Accounting, Denise Jackson, Christina Allen

Research outputs 2022 to 2026

Although the benefits of technological innovation are widely recognised, the accounting profession continues to undervalue and inadequately leverage technologies such as artificial intelligence, robotic process automation and blockchain. This study builds on earlier work on the antecedents and barriers to technology adoption and considers the role of technological, organisational and environmental factors in the accounting context. The mixed methods design involved surveying 585 accounting managers in Australia and parts of South-East Asia and interviewing 20 Australian accounting managers. Using the Technology–Organisation–Environment model, the study explored differences in the importance of factors by region and organisational type and investigated manager perspectives …

Customer Experience Quality With Social Robots: Does Trust Matter?, Sanjit K. Roy, Gaganpreet Singh, Saalem Sadeque, Richard L. Gruner

Research outputs 2022 to 2026

Although service providers increasingly adopt social robots, much remains to be learned about what influences customers' experiences with robots. To address this issue, this study investigates the relationships among customer equity drivers (i.e., value equity, brand equity and relationship equity), trust in social robots, and trust in service providers. Specifically, we hypothesize that customer equity drivers influence trust in social robots and trust in service providers. We also propose that customer equity drivers influence customer experience quality in the context of social robots and that trust in social robots and trust in service providers mediate these relationships. The study used …

Opportunities And Challenges Posed By Disruptive And Converging Information Technologies For Australia's Future Defence Capabilities: A Horizon Scan, Pi-Shen Seet, Anton Klarin, Janice Jones, Mike Johnstone, Helen Cripps, Jalleh Sharafizad, Violetta Wilk, David Suter, Tony Marceddo

Research outputs 2022 to 2026

Introduction: The research project's objective was to conduct a comprehensive horizon scan of Network Centric Warfare (NCW) technologies—specifically, Cyber, IoT/IoBT, AI, and Autonomous Systems. Recognised as pivotal force multipliers, these technologies are critical to reshaping the mission, design, structure, and operations of the Australian Defence Force (ADF), aligning with the Department of Defence (Defence)’s offset strategies and ensuring technological advantage, especially in the Indo-Pacific's competitive landscape.

Research process: Employing a two-pronged research approach, the study first leveraged scientometric analysis, utilising informetric mapping software (VOSviewer) to evaluate emerging trends and their implications on defence capabilities. This approach facilitated a broader understanding …

Unleashing The Power Of Internet Of Things And Blockchain: A Comprehensive Analysis And Future Directions, Abderahman Rejeb, Karim Rejeb, Andrea Appolloni, Sandeep Jagtap, Mohammad Iranmanesh, Salem Alghamdi, Yaser Alhasawi, Yasanur Kayikci

Research outputs 2022 to 2026

As the fusion of the Internet of Things (IoT) and blockchain technology advances, it is increasingly shaping diverse fields. The potential of this convergence to fortify security, enhance privacy, and streamline operations has ignited considerable academic interest, resulting in an impressive body of literature. However, there is a noticeable scarcity of studies employing Latent Dirichlet Allocation (LDA) to dissect and categorize this field. This review paper endeavours to bridge this gap by meticulously analysing a dataset of 4455 journal articles drawn solely from the Scopus database, cantered around IoT and blockchain applications. Utilizing LDA, we have extracted 14 distinct topics …

Professionalism In Artificial Intelligence: The Link Between Technology And Ethics, Anton Klarin, Hossein Ali Abadi, Rifat Sharmelly

Research outputs 2022 to 2026

Ethical conduct of artificial intelligence (AI) is undoubtedly becoming an ever more pressing issue considering the inevitable integration of these technologies into our lives. The literature so far discussed the responsibility domains of AI; this study asks the question of how to instil ethicality into AI technologies. Through a three-step review of the AI ethics literature, we find that (i) the literature is weak in identifying solutions in ensuring ethical conduct of AI, (ii) the role of professional conduct is underexplored, and (iii) based on the values extracted from studies about AI ethical breaches, we thus propose a conceptual framework …

An Exploratory Content And Sentiment Analysis Of The Guardian Metaverse Articles Using Leximancer And Natural Language Processing, Sezai Tunca, Bulent Sezen, Violetta Wilk

Research outputs 2022 to 2026

The metaverse has become one of the most popular concepts of recent times. Companies and entrepreneurs are fiercely competing to invest and take part in this virtual world. Millions of people globally are anticipated to spend much of their time in the metaverse, regardless of their age, gender, ethnicity, or culture. There are few comprehensive studies on the positive/negative sentiment and effect of the newly identified, but not well defined, metaverse concept that is already fast evolving the digital landscape. Thereby, this study aimed to better understand the metaverse concept, by, firstly, identifying the positive and negative sentiment characteristics and, …

Industry 5.0 Implications For Inclusive Sustainable Manufacturing: An Evidence-Knowledge-Based Strategic Roadmap, Morteza Ghobakhloo, Mohammad Iranmanesh, Behzad Foroughi, Erfan B. Tirkolaee, Shahla Asadi, Azlan Amran

Research outputs 2022 to 2026

Despite the hype surrounding Industry 5.0 and its importance for sustainability, the micro-mechanisms through which this agenda can lead to socio-environmental values are largely understudied. The present study strived to address this knowledge gap by developing a strategic roadmap that outlines how Industry 5.0 can boost sustainable manufacturing. The study first conducted a content-centric literature review and identified 12 functions through which Industry 5.0 can inclusively boost sustainable manufacturing. The study further developed a strategic roadmap that identified the complex contextual relationships among the functions and explained how they should be synergistically leveraged to maximize their contribution to sustainability. Results …

The Role Of Blockchain Technology In The Transition Toward The Circular Economy: Findings From A Systematic Literature Review, Abderahman Rejeb, Andrea Appolloni, Karim Rejeb, Horst Treiblmaier, Mohammad Iranmanesh, John G. Keogh

Research outputs 2022 to 2026

The circular economy (CE) has emerged as a paradigm to protect the environment and the well-being of future generations. In parallel, Blockchain technology (BC) has emerged as a critical enabler for accelerating the transition toward a CE. In order to understand and summarize prior research on the role of BC in the CE, we conducted a systematic literature review (SLR) of 70 seminal articles published before July 2022. Six main themes emerged: a) CE approaches and practices, b) BC and the integration of the Internet of Things (IoT), c) sustainable supply chain management, d) BC and the CE in the …

Determinants Of Cloud Computing Integration And Its Impact On Sustainable Performance In Smes: An Empirical Investigation Using The Sem-Ann Approach, Mohammed A. Al-Sharafi, Mohammad Iranmanesh, Mostafa Al-Emran, Ahmed I. Alzahrani, Fadi Herzallah, Norziana Jamil

Research outputs 2022 to 2026

Although extant literature has thoroughly investigated the incorporation of cloud computing services, examining their influence on sustainable performance, particularly at the organizational level, is insufficient. Consequently, the present research aims to assess the factors that impact the integration of cloud computing within small and medium-sized enterprises (SMEs) and its subsequent effects on environmental, financial, and social performance. The data were collected from 415 SMEs and were analyzed using a hybrid SEM-ANN approach. PLS-SEM results indicate that relative advantage, complexity, compatibility, top management support, cost reduction, and government support significantly affect cloud computing integration. This study also empirically demonstrated that SMEs …

Knowledge Transfer In Technological Innovation Clusters, Vania Lopes Simoes Fioravanti, Fabricio Stocker, Flavio Macau

Research outputs 2022 to 2026

Purpose:

The aim of this research is to analyze the knowledge transfer process in technological innovation clusters. The problem of the study addresses how organizations can act in a network to enhance experiences and gains, particularly in the aspect of knowledge management.

Design/methodology/approach:

The study is qualitative, applied through a case study, cross-sectional and multiple sources of evidence – semistructured interviews, nonparticipant observation and analysis of documents and secondary institutional data. The case analyzed was the Technology Park of São José dos Campos, in Brazil, involving private companies, governmental organizations, universities and research institutions.

Findings:

The results reinforce the arguments …

Determinants Of Intention To Use E-Wallet: Personal Innovativeness And Propensity To Trust As Moderators, Madugoda Gunaratnege Senali, Mohammad Iranmanesh, Fatin Nadzirah Ismail, Noor Fareen Abdul Rahim, Mana Khoshkam, Maryam Mirzaei

Research outputs 2022 to 2026

This study aims to investigate the determinants of intention to use e-wallets. Drawing on the technology acceptance model (TAM), the conceptual framework was developed. The study extends the TAM in the context of e-wallets, by testing the influences of product-related factors namely perceived compatibility, perceived risk, and perceived emotions and investigating the moderating impacts of personal innovativeness and propensity to trust. To conduct an empirical study, the data were collected from Malaysian individuals with no experience with e-wallets using an online survey. Data from 374 participants were obtained and analyzed using the partial least squares technique. The results showed that …

Behind The Definition Of Industry 5.0: A Systematic Review Of Technologies, Principles, Components, And Values, Morteza Ghobakhloo, Mohammad Iranmanesh, Ming-Lang Tseng, Andrius Grybauskas, Alessandro Stefanini, Azlan Amran

Research outputs 2022 to 2026

This study addresses the emerging concept of Industry 5.0, which aims to tackle societal concerns associated with the ongoing digital industrial transformation. However, there is still a lack of consensus on the definition and scope of Industry 5.0, as well as limited understanding of its technological components, design principles, and intended values. To bridge these knowledge gaps, the study conducts a content-centric review of relevant literature and synthesizes evidence to develop an architectural design for Industry 5.0. The findings reveal that Industry 5.0 represents the future of industrial transformation, offering potential solutions to socio-economic and environmental issues that were inadequately …

Forecasting Project Success In The Construction Industry Using Adaptive Neuro-Fuzzy Inference System, Neda Kiani Mavi, Kerry Brown, Richard Fulford, Mark Goh

Research outputs 2022 to 2026

Project managers often find it a challenge to successfully manage construction projects. As a result, understanding, evaluating, and achieving project success are critical for sponsors to control projects. In practice, determining key success factors and criteria to assess the performance of construction projects and forecast the success of new projects is difficult. To address these concerns, our objective is to go beyond the efficiency-oriented project success criteria by considering both efficiency- and effectiveness-oriented measures to evaluate project success. This paper contributes to existing knowledge by identifying a holistic and multidimensional set of project success factors and criteria using a two-round …

Blockchain Technology As An Enabler For Sustainable Business Ecosystems: A Comprehensive Roadmap For Socioenvironmental And Economic Sustainability, Morteza Ghobakhloo, Mohammad Iranmanesh, Muhammad S. Mubarik, Muhammad F. Mubarak, Azlan Amran, Ahmad A. A. Khanfar

Research outputs 2022 to 2026

Blockchain technology is a core technology expected to play a highly instrumental role in competing with socioenvironmental challenges. The literature hypothesizes various blockchain functions for building a sustainable business ecosystem. This study unifies these diverse perspectives into an interpretive strategy roadmap that provides a holistic overview of how blockchain should be leveraged to deliver sustainability functions optimally. The study first identified the sustainability functions of blockchain through a content-centric literature review. The study applied interpretive structural modeling (ISM) and drew on experts' opinions to model how and in which order blockchain delivers these sustainability functions. The study further drew on …

Disruptive Change Within Financial Technology: A Methodological Analysis Of Digital Transformation Challenges, Laurie Hughes, Jonathan J. M. Seddon, Yogesh K. Dwivedi

Research outputs 2022 to 2026

The digital transformation of the FinTech industry has revealed a plethora of significant challenges for industry decision makers and wider stakeholder groups as organisations contend with the onset of new regulatory frameworks, legacy systems, flexible business models and alignment with corporate social responsibility practice. The reshaping of organisations and drive to greater levels of decentralisation and employee centric practice, presents a cultural shift for the sector, with implications for the success and resulting benefits of change across the industry. This study aims to develop novel insight to the ‘lived in’ impact of digital transformation within the FinTech industry from a …

Relationship Quality In Customer-Service Robot Interactions In Industry 5.0: An Analysis Of Value Recipes, Sanjit K. Roy, Gaganpreet Singh, Richard L. Gruner, Bidit L. Dey, Saadia Shabnam, Syed S. Muhammad, Mohammed Quaddus

Research outputs 2022 to 2026

The paper studies the interactions between customers and robots within the framework of Industry 5.0-driven services. Prior studies have explored several factors contributing to the quality of these interactions, with perceived value being a crucial aspect. This study uses value recipes, which refer to specific configurations of how different benefits and costs are weighed up/evaluated, as a theoretical framework to investigate the quality of relationships between customers and service robots. The study aims to shed light on the complex interplay between different value dimensions that shape customers' relationships with robots. To achieve this goal, the authors analyze what value configurations …

Consumer Intention To Use Service Robots: A Cognitive–Affective–Conative Framework, Dan Huang, Qiurong Chen, Songshan (Sam) Huang, Xinyi Liu

Research outputs 2022 to 2026

Purpose: Drawing on the cognitive–affective–conative framework, this study aims to develop a model of service robot acceptance in the hospitality sector by incorporating both cognitive evaluations and affective responses. Design/methodology/approach: A mixed-method approach combining qualitative and quantitative methods was used to develop measurement and test research hypotheses. Findings: The results show that five cognitive evaluations (i.e. cuteness, coolness, courtesy, utility and autonomy) significantly influence consumers’ positive affect, leading to customer acceptance intention. Four cognitive evaluations (cuteness, interactivity, courtesy and utility) significantly influence consumers’ negative affect, which in turn positively affects consumer acceptance intention. Practical implications: This study provides significant implications …

Nethnography, Complementing Netnography: A Defensible Praxis For The Online Researcher, Martin Maccarthy

Research outputs 2022 to 2026

This article issues a challenge for interpretive tourism researchers to consider the trove of online data currently disavowed by aficionados of Netnography. Non-dyadic social media data is used by researchers but has been devalued as lacking legitimacy. However, by combining ‘lifeless’ non-dyadic social media with lesser-engaged ethnographic methods a lived proxy can be achieved. Nethnography is a two-part qualitative praxis of spending enough time with the phenomenon to discern meanings with confidence, which is then used to interpret non-dyadic textual discourse. Lesser-engaged ethnographic methods include participants as observers, observers as participants and complete observers. A fourth legitimizer of online interpretation …

Information Warfare: Methods To Counter Disinformation, Andrew Dowse, Sascha Dov Bachmann

Research outputs 2022 to 2026

The information age has transformed society by allowing people to interact digitally, yet it enables motivated actors to use mass influence to further their political objectives. The struggle against disinformation requires an appreciation of how a disinformation effect can be achieved in order to counter it. We consider the nature of disinformation and its use in the hybrid warfare domain, before examining the problem through frames of planning approach, truth theory, systems thinking, and military strategy. These approaches are informative in developing counter-strategies and we specifically identify the concept of kill chains as a useful framework to assist in the …

New Technology And Desired Skills Of Early Career Accountants, Denise Jackson, Grant Michelson, Rahat Munir

Research outputs 2022 to 2026

Purpose:

Technological advances have led to accounting roles shifting from transaction focussed tasks to using data generated by technology to inform stakeholder strategies, resulting in changing skill requirements. This study aims to investigate how early career accountants (ECAs) and organisations value different skills among ECAs, how technology is impacting on these skills and the preparedness of ECAs for future technological work in different organisational settings.

Design/methodology/approach:

The research adopted a multi-stakeholder, mixed-method approach, surveying 315 ECAs and 175 managers/recruiters and interviewing 10 from each group. The sample drew from different industry sectors and organisation types in Australia, with all states …

The Effect Of Technology And Regulation On The Co-Evolution Of Product And Industry Architecture, Nicholas Burton, Peter Galvin

Research outputs 2022 to 2026

This paper explores the co-evolution of product and industry architecture by drawing on a longitudinal study of the UK personal pensions industry between 2005 and 2020. It provides qualitative evidence for the way in which institutional structures, particularly regulation, entwine with firm strategic choices to shape the contours of an industry value chain (IVC). We draw upon modularity theory and the literature on industry architecture to consider how strategic bottlenecks emerged and how value shifted between layers of the IVC. Furthermore, we examine the interplay between the agendas of the regulator and firm strategic responses to unpack how firms (product …

Identifying Industry 5.0 Contributions To Sustainable Development: A Strategy Roadmap For Delivering Sustainability Values, Morteza Ghobakhloo, Mohammad Iranmanesh, Muhammad Faraz Mubarak, Mobashar Mubarik, Abderahman Rejeb, Mehrbakhsh Nilashi

Research outputs 2022 to 2026

Scholars believe that the newly introduced Industry 5.0 has the potential to move beyond the profit-centered productivity of Industry 4.0 and to promote sustainable development goals such as human-centricity, socio-environmental sustainability, and resilience. However, little has been done to understand how this ill-defined phenomenon may deliver its indented sustainability values despite these speculative promises. To address this knowledge gap, the present study developed a strategy roadmap that explains the mechanism by which Industry 5.0 delivers its intended sustainable development functions. The study first developed and introduced the Industry 5.0 reference model that describes the technical and functional properties of this …