Big data analytics adoption: Determinants and performances among small to medium-sized enterprises

Big data (BD) analytics has been increasingly gaining attraction in both practice and theory in light of its opportunities, barriers and expected benefits. In particular, emerging economics view big data analytics as having great importance despite the fact that it has been in a constant struggle with the barriers that prevent its adoption. Thus, this study primarily attempted to determine the drivers of big data analytics in the context of a developing economy, Jordan. The study examined the influence of technological, organizational and environmental factors on big data adoption in the Jordanian SMEs context, using PLS-SEM for the analysis. The empirical results revealed that the relative advantage, complexity, security, top management support, organizational readiness and government support influence the adoption of BD, whilst pressure of competition and compatibility appeared to be of insignificant influence. The findings are expected to contribute to enterprise management and strategic use of data analytics in the present dynamic market environment, for both researcher and practitioner circles concerned with the adoption of big data in developing countries.

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Factors Influencing the Adoption of Big Data Analytics in the Digital Transformation Era: Case Study of Jordanian SMEs

Big data analytics (BDA) is recognized as a turning point for firms to improve their performance. Although small- and medium-sized enterprises (SMEs) are crucial for every economy, they are lagging far behind in the usage of BDA. This study aims to provide a single and unified model for the adoption of BDA among SMEs with the integration of the technology–organization–environment (TOE) model and resource-based view.,A survey of 112 manufacturing SMEs in Iran was conducted, and the data were analysed using structural equation modelling to test the model of this study.,The results offer evidence of a BDA mediation effect in the relationship between technological, organizational and environmental contexts, and SMEs performance. The findings also demonstrated that technological and organizational elements are the more significant determinants of BDA adoption in the context of SMEs. In addition, the result of this study confirmed that BDA adoption could enhance the financial and market performance of SMEs.,Providing a single unified framework of BDA adoption for SMEs enables them to appreciate the importance of most influential elements (technology, organization and environment) in the adoption of BDA. Also, this study may encourage SMEs to be more willing to use BDA in their businesses.,Although there are studies on BDA adoption and firm performance among large companies, there is a lack of empirical research on SMEs, in particular, based on the TOE model. SMEs differ from large companies in terms of the availability of resources and size. Therefore, this study aimed to initiate a conceptual framework of BDA adoption for SMEs to assist them to be able to take advantage of the adoption of such technology.

Big data analytics adoption model for small and medium enterprises

Cloud computing is one of the latest Information Technology innovation phenomena that
has risen from the idea of sharing, consolidating, and standardizing of resources in a centralized
infrastructure and facility. This concept offers many advantages such as cost reduction in both
hardware and software investment for organizations. Despite these advantages, cloud computing
adoption among organizations is relatively slow with a low adoption rate. As such, this study
attempts to bridge the gap by offering insight into possible factors that could influence such
adoption decisions. By integrating the Diffusion of Innovation Theory (DOI) and IT personnel
characteristics, a conceptual model is developed and tested as a preliminary study to determine the
influencing factors of cloud computing adoption by the Malaysian public sector to enhance its
service delivery. The results revealed that relative advantage, compatibility, and IT personnel
knowledge are the innovation attributes and the human factor for cloud computing adoption in the
Malaysian public sector. This study contributes to the knowledge domain of cloud computing
adoption literature on theories of IT adoption particularly in the public sector.

Factors influencing cloud computingadoption in the public sector: anempirical analysis


Purpose
In light of the repercussions of the COVID-19 pandemic, electronic auditing otherwise known as computer-assisted audit tools and techniques (CAATTs) has become inevitable to automate the auditing process worldwide. Accordingly, the purpose of this study is to examine the influence of technological, organizational and environmental (TOE) factors on public sector adoption of CAATTs in developing countries such as Jordan under the COVID-19 pandemic conditions.


Design/methodology/approach
This study used 136 usable responses from the managers of internal audit (IA) of the Jordanian public sector entities. The data collected were analyzed using partial least squares-structural equation modeling. The TOE framework has been used in this study to consider a wide set of TOE factors. Then, this study suggests a CAATTs adoption model that incorporates the related technology factors of the diffusion of innovation theory to environmental and organizational factors. Further, this study contributes to the TOE framework by addressing government regulations, audit bodies’ support and audit task complexity as environmental factors affecting CAATTs adoption in the context of the public sector.


Findings
The results revealed that for technological factors, only the compatibility affects CAATTs adoption by the IA departments. For organizational factors, organizational readiness, top management support, auditors’ information technology competency and entity size were found to be significant factors. From the environmental factors, both government regulation and audit task complexity influence the CAATTs adoption. Besides, entity size moderates the influence of top management support on the CAATTs adoption in the public sector.


Practical implications
The findings could highlight the significance of the CAATTs adoption in the public sector institutions (by internal auditors) post-COVID-19, taking into consideration the TOE framework’s factors. Also, the findings are significant for the decision-makers and regulators in declaring new legislation for the electronic IA profession in the Jordanian public sector.


Social implications
It turns out that the CAATTs adoption in the public sector can definitely enhance their ability to achieve the role of IA in preserving public funds and restricting corrupt practices within the public sector.


Originality/value
To the best of the authors’ knowledge, this study is one of the first studies that address the professional audit agency support and audit task complexity as environmental factors, as well as the entity size as an organizational factor, that affect CAATTs adoption in the IA department of the public sector.


Examining the critical factors of computer-assisted audit tools and techniques adoption in the post-COVID-19 period: internal auditors perspective

The purpose of this study is to develop a model to understand the relationships among technology, organizational and environmental (TOE) contexts, intention to adopt cloud computing (IACC) and actual usage of cloud computing (AUCC) in small and medium enterprises (SMEs) in Malaysia as a developing country. More specifically, this paper seeks to explore the mediation effect of IACC on the relationship between TOE context and AUCC.,A positivist research approach was selected for this study. Drawing largely upon the TOE framework, this study uses survey data from 209 Malaysian SMEs. Structural equation modelling (SEM) based on partial least squares (PLS) was used to assess the structural relations of the research model.,The results of the structural model show that data security, technology readiness, top management support, competitive pressure and innovativeness are the most significant factors in predicting the adoption of cloud computing in Malaysian SMEs. Further, the results indicate that intention to adopt cloud computing can play a mediating role between TOE factors and the actual usage of cloud computing.,The focus upon Malaysian SMEs may diminish the generalizability of the findings. This study provides profound insight into the management and foundation of cloud computing, different types of cloud services and deployment models that could facilitate the management of enterprise strategic resources and contribute to the performance improvement. This study also provides another important implication for practitioners regarding the absolute necessity of value drivers’ identification within enterprise and understand the causal relationships, which are vital in driving those values.,This study provides several practical guidance for practitioners in deploying cloud services which are most suitable option for their specific technology requirement in their enterprise to enjoy the full benefits of their intangible assets. Another significant implication of this study lies in the fact that it may require a different emphasis on nature and adoption design when there is a higher level of stress on technology-related and cloud computing resources.,This study contributes to the extant literature by developing an integrative model to identify how a wide set of contextual factors can determine the intention to adopt cloud computing and, in turn, influence the actual usage of cloud computing in SMEs in Malaysia as a developing country.

Arash Asiaei

Papers

A multifaceted framework for adoption of cloud computing in Malaysian SMEs