• Knowledge Management Research
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• v.12 no.2
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• pp.91-112
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• 2011

Most of enterprises use various applications for serving their routine business. One of most widespread applications is the enterprise resource planning (ERP). This paper focuses on open source ERP software and aims to find out what benefits it can bring to small and medium-sized enterprises (SME) comparing to proprietary ERP. To serve the purpose, this paper introduces the successful adoption of open source ERP software through the case study of small Vietnamese firm. The results of this paper show the advantage of open source ERP software and the possibility of adoption for SME.

• Management & Information Systems Review
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• v.35 no.2
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• pp.119-136
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• 2016

The purpose of this study are as follows : First, This study conceptually provide an insight of reasons that organizations seek to create, acquire, store and distribute knowledge at the level of an organization and of process how they can transform or evolve to knowledge based organizations. Second, this study confirms examine what theories can be used to knowledge management, how such theories can be useful to analyse knowledge management and provide a theoretical foundation for knowledge management research. Applied to the theories of knowledge based and resource based view and institutional theory, the essence of knowledge management confirms that the organization finds job-related knowledge and know-how retained by individual of organizational members systematically and shares common knowledge within the organization and explains knowledge creation, multi-dimensional knowledge transition and share in all dimension of individual, group, and organization. As a result of comparative analysis of theory of organizational knowledge creation theory, In knowledge management, building of knowledge-creative culture, transitional process of explicit knowledge and tacit knowledge, knowledge creation and knowledge operation are important. In the basis on these study results, we discussed how the organizational knowledge creation theory can be used to manage knowledge in the organization, and also proposed hypotheses based on some arguments against the universal acceptance of the theory.

• The Journal of Information Systems
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• v.19 no.3
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• pp.181-208
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• 2010

As knowledge-based society comes to the fore, sharing knowledge becomes a hot issue. Among various types of knowledge, a significance of software(applications) and contents is a huge in a current society. Moreover, along with appearance of smartphone, for instance iPhone, Application Store(also known as AppStore) utilized as a common gateway for sharing software and contents, brings a big interest for many users and developers. However, prior research to understand users' behavior on AppStore has been a scant. Therefore, the main purpose of this study is to investigate the impact of key smart service environmental factors on AppStore in order to empirically explain users' psychological feelings of intention to use AppStore. Based on a well-known technology adoption model, TAM, the study incorporates three main characteristics(user, society, and service) with six constructs(Innovation, Enjoyment, Subjective Norm, Information Level, Content variety, and Cost), influencing perceived usefulness, which then affects users' intention to use AppStore. Results provide evidence that support the tested hypotheses. The implications of the findings suggest a new theoretical work for future AppStore research and offers suggestions that the researchers and practitioners of AppStore should consider regarding the development of application and contents.

• The Journal of Information Systems
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• v.24 no.2
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• pp.23-52
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• 2015

Purpose This study aims to understand the role of digital knowledge in accepting the green technology. This study combined digital option theory with the second version of the Unified Theory of Acceptance and Use of Technology (UTAUT2). Contrary to other studies in which the UTAUT2 is used to explain IT adoption behavior, we look at the relationship between IT and the UTAUT2 from a new angle, incorporating an important aspect of IT, that is, digitized knowledge richness, as a determinant of the UTAUT2. Design/methodology/approach Grounded in the UTAUT2, a content analysis was conducted to investigate novel constructs dedicated to explaining green technology adoption. In this study, an amended version of the UTAUT2 specific to green technology is offered that better explains the green technology adoption behavior of consumers. Using the items identified by content analysis, we developed a questionnaire with 36 survey items. We measured all the items on a seven-point Likert-type scale. We randomly selected 402 survey respondents from a set of panel data. After a pilot study, we analyzed the main survey data by using PLS 2.0M3 and SPSS 20.0, and employed structural equation modeling to test the hypotheses. Findings The results suggest that the UTAUT2 was found to be extendable to technologies other than conventional IT. Social influence is more significant than conventional utilitarian and hedonic-based constructs such as those utilized in the UTAUT and UTAUT2 in explaining adoption behavior in the context of green technologies. The hypothesized connection between digitized knowledge richness and adoption intention was supported by the results of studies on the role of IT in formation of attitudes toward eco-friendly production. The results also indicate that digital knowledge can also encourage people to try green technology when they learn that their peers are already using the technology successfully.

• Asia pacific journal of information systems
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• v.15 no.4
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• pp.89-107
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• 2005

As new information technology(IT) adoption continues to produce many investment opportunities, imperfectly informed IT managers keep trying to acquire credible external signals to update their knowledge on new technologies. Such learning processes usually help them to reach better IT adoption decisions. In some cases, however, the opposite of the goal is achieved. Most IT managers quickly converge to the same adoption decision independent of their private information. Interestingly, such information cascade is the outcome of each individual decision maker's rational choice. A technology acceptance model(TAM) is adopted that has been widely used to predict the end-user's acceptance of a new technology. A model with individual charact-eristics and information cascade variables is constructed to explain user's intention in adopting blogging. The model is empirically tested with surveyed data. The results show that individual characteristics and information cascades have significant impacts in the case of blogging.

• The Journal of Information Systems
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• v.15 no.2
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• pp.125-152
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• 2006

The purpose of this study is to explore the process of knowledge creation at the infusion stage in IT adoption. Because of the lack of the prior research on the infusion and the process of individual knowledge creation we employed Grounded Theory Method which is a qualitative method for building a theory inductively. Collecting and analyzing data from 13 knowledge workers including medical doctors, project managers, and bankers, a process model is developed through the serial process of open, axial and selective coding. We conceptualized the knlowledge creation at the infusion stage as a social process where knowledge is expressed through private and public justifications. This study also found that organizational politics, top management supports, and organization strategy are important factors facilitating the knowledge creation process.

• Nuclear Engineering and Technology
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• v.28 no.6
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• pp.522-531
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• 1996

The adoption of expert systems mainly as operator supporting systems is becoming increasingly popular as the control algorithms of system become more and more sophisticated and complicated. The verification phase of knowledge base is an important part for developing reliable expert systems, especially in nuclear industry. Although several strategies or tools have been developed to perform potential error checking, they often neglect the reliability of verification methods. Because a Petri net provides a uniform mathematical formalization of knowledge base, it has been employed for knowledge base verification. In this work, we devise and suggest an automated tool, called COKEP(Checker Of Knowledge base using Extended Petri net), for detecting incorrectness, inconsistency, and incompletensess in a knowledge base. The scope of the verification problem is expanded to chained errors, unlike previous studies that assume error incidence to be limited to rule pairs only. In addition, we consider certainty factor in checking, because most of knowledge bases have certainty factors.

• Journal of Information Technology Applications and Management
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• v.18 no.3
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• pp.1-30
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• 2011

InnovVizwas designed and developed anew as avisualization and simulationtool to present innovation and strategy information. The InnovViz system employs two key types of technology, namely mixed reality (MR) and neural network (NN). An experiment was conducted to examine the usability, acceptance and possible adoption of this new system. Participants comprised 4 experts from 4 top performing entrepreneurial firms and 161 master degree students from 2 leading universities. The study used a modified UTAUT model and a cognition and perception model. The results revealed that when the InnovViz was introduced, the key drivers to adoption are Facilitating Conditions (FC) and Voluntary to Use (VOL). Adequate knowledge and sufficient resources were found to strongly affect FC construct. The expert's rating of a firm's innovation and performance was more congruent with senior students with a technology-background than with a finance and accounting-background. InnovViz was seen as providing complex information with an ease of use and usefulness for showing data and assessment. Among the three types of visuals depicted by InnovViz, experts rated their usefulness in descending order as follows: Cube, Tetrahedron and Saturn. Finally, experts found backward simulation to be slightly more useful for assessment than forward simulation.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.2
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• pp.89-97
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• 2020

This study was conducted to examine how independent audit firms in Vietnam understand and use risk based audit approach (RBAA) in audit practice. To answer the research questions, the researchers used primary and secondary data collected from 2018 to 2019. The results from the interview survey showed that audit firms were aware of the advantages of adopting RBAA. However, RBAA is practiced to a moderate extent by audit firms in Vietnam. Big 4 audit firms use RBAA more popularly than Non-Big 4 audit firms. The causes of the difference are the disadvantages of adopting RBAA and client's characteristics such as relevant guideline, audit fees, auditors' knowledge and experience. Besides, the study investigated factors impacting on the RBAA adoption by distributing a questionnaire to 246 auditors of 126 audit firms in Vietnam. A set of statistical appropriate methods where used through SPSS software version 22.0. The results indicated that there were six factors influencing RBAA adoption including: Auditor's ability, Technological development, Audit fees, auditors' motivation, Audit time and client's risk. Of which, auditor's ability and technological development are factors that have the most significant and positive impacts on the adoption of RBAA. Additional implications were argued in the final section of this study.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.9
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• pp.189-199
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• 2021

This study attempts to examine the relationship between corporate social responsibility (CSR) disclosure and earnings management practices in the context of Saudi Arabia after mandatory IFRS adoption. It is carried out on an unbalanced panel of 277 observations over the period 2017-2019. For this purpose, CSR disclosure is measured by Bloomberg ESG scores, while the residuals from the modified Jones model are considered for earnings management. As control variables, we have retained the firm performance, market-to-book ratio, firm size, financial leverage, board independence, ownership concentration, managerial ownership, and lagged discretionary accruals. Using the system GMM estimator in the dynamic panel, the results show a positive association between CSR disclosure and earnings management practices, thus supporting the perspective of agency theory. Managers engage in socially responsible activities beforehand to conceal their wrongdoing and convince stakeholders that the organization is transparent. They probably use ethical codes as a tool to achieve their own goals rather than the firm's goals. Our contribution is the use of recent data (2017-2019) taking into account the mandatory adoption of IFRS in Saudi Arabia. Additionally, to our knowledge, this study is the first to address CSR disclosure and earnings management practices using GMM system estimates.