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There is a growing awareness in today's organizations of the gap between existing digital technologies and those arising from digital innovation that contribute to reducing work exhaustion. However, no comprehensive framework has been proposed for the importance of adopting digital innovation in reducing work exhaustion. The purpose of this paper is to provide a holistic view by proposing a model for the importance of adopting digital innovation technologies and their role in reducing work exhaustion in Iraq as a developing country, and the model was proposed based on the theory of technology-organization-environment and diffusion of innovation.

To collect data, an electronic questionnaire was designed for a survey conducted on 183 Iraqi firms in the industrial sector. For data analysis, the structured equation model was used through the (AMOS. 26) program.

The results revealed the importance and significance of the study model in adopting the cloud of things (CoT) as one of the techniques of digital innovation in reducing work exhaustion.

The authors can conclude that the adoption of the CoT in small and medium enterprises (SMEs) can have a positive impact on the performance of the employees. The adoption of the CoT may provide SME managers with an opportunity to effectively manage various roles and responsibilities. While there were many limitations that this study faced, the authors focused on one type of digital innovation dynamics, which is the CoT, as they must focus on other technologies.

To the best of the authors’ knowledge, this study is one of the first studies in Iraq as a developing country that explains how emerging digital innovation can be leveraged to create innovative digital products and services as a CoT technology and subsequently lead to the reduction of work exhaustion. It also fills the literature gaps related to adoption factors of digital innovation and their role in reducing work exhaustion.

This study aims to consider the capabilities of information technology as a basing dimension in the success of systems that provide electronic services as an e-government system. This study will focus on the role of IT capabilities in e-government system success by proposing a model based on the integration of the updated DeLone and McLean model is (D&M) with the unified theory of acceptance and use of technology is (UTAUT) model, which includes seven variables, namely, IT capabilities, information quality, system quality, performance expectancy, effort expectancy, perceived support quality and e-government system usage.

A conceptual framework was built across a review of the literature and the results of studies of IT capability and e-government systems success has developed the study model. As the causal approach was adopted to test the model of the proposed study. Survey data collected from 765 respondents who use the e-government system in Iraq. Also, a regression approach has been used to test the study model.

The results revealed that IT capabilities and the factors included in the “the updated (D&M) and (UTAUT) model” as important forecasts in the success of e-government systems. In another word, the proposed model provides managers with a new perspective to deal with the adoption of the e-government system by introducing a new variable “IT capabilities,” to provide decision-makers with a new approach in determining factors of e-government success.

The government must develop their policies in line with e-government services to maximize the benefits accrued from e-government services. Where the main determinants in this study were the age group of the sample and the Arab environment for this study.

This study is the first in Iraq as a developing country and one of the few in e-government that considers IT capabilities as a basing dimension in e-government success by proposing a comprehensive model that sums the factors related to such a relationship. Its value stems from its sample of public users and the support of its proposed framework.

Electronic payment (e-payment) systems literature analysis reveals that they are growing in developing countries; however, they are limited in the Arab countries and, more importantly, scarce in Iraq in particular. Therefore, this paper aims to investigate the factors influencing the intention of users to use e-payment systems in Iraq. Additionally, this study proposes an e-payment adoption model based on technology usage models to identify user trends toward e-payment systems.

A quantitative approach is adopted to test the proposed model. The proposed model is based on the Unified Theory of Acceptance and Usage of Technology theory. The proposed model is validated using survey data from 339 e-payment system users. Using Amos software, this study used structural equation modeling (SEM), a statistical technique for analyzing factor relationships.

The findings of the study indicate that performance expectancy, effort expectancy, social influence, facilitating conditions and price saving orientation influence Intention to accept the e-payment system. Similarly, habit, technology security, trust, innovation resistance, psychological empowerment also affect intention to accept an e-payment system. However, hedonic motivation and perceived risk do not affect e-payment system adoption.

The identified factors play a major role in user intentions toward the adoption of e-payment systems for financial transactions and addressing these factors will make e-payment acceptable in the future. The results of this study contribute to assisting governments or e-payment firms and decision-makers in building strategic decisions or policies that will increase the adoption of e-payment by individuals.

This study tries to examine the factors that influence the adoption of e-governance mobile applications among Indian citizens. In addition, this study aims to analyse the impact of these factors on the adoption process.

The study used convenience sampling procedure to collect the data from 431 citizens of India. Confirmatory factor analysis and structural equation modelling techniques were used to assess the validity of scale and test the hypotheses.

The finding reveals that the information quality (IQ), perceived usefulness, social influence and government appeal (GA) significantly and positively impacted the attitude of citizen towards the m-governance. In addition, perceived ease of use was not significantly and positively impacted the citizen towards the m-governance.

This study aims to contribute to the existing literature on m-governance adoption in the developing nation. The study intends to provide insightful information on the factors influencing the adoption of m-governance. Also, this study seeks to make a scholarly contribution and provide practical insights for professionals in the industry and government departments.

Mobile applications transform the government operations and enhance the efficiency of government service delivery. Although there are numerous benefits of m-government application, but still the adoption rate of m-governance is steady. The study uses technology acceptance model along with incorporated two additional constructs, i.e. IQ and GA, to make model more comprehensive and robust to understand the m-governance adoption intention.

This article aims to extend the Unified Theory of Acceptance and Use of Technology (UTAUT) model to understand the factors affecting the usage behavior of Blockchain from accountants' and auditors’ perspectives and its impact on their performance.

A quantitative research approach employing a web-based questionnaire was applied, and the empirical data were gathered from 329 potential and current users of Blockchain in the accounting and auditing profession in Jordan. The analytical model was based on structural equation modeling (SEM) using AMOS 25.0.

The experimental findings of the structural path confirmed that performance expectancy (PE), social influence (SI), Blockchain transparency (BT) and Blockchain efficiency (BE) were significantly affecting individuals’ behavioral intention (BI) toward the use of Blockchain-based systems and helped to explain (0.67) of its variance. Also, BE has a positive significant impact on PE. Whereas, in contrast to what is anticipated, the influence of effort expectancy (EE) on BI was not supported. Additionally, users’ intentions were found to affect the actual usage (AU) behavior and helped to explain (0.69) of its variance. The outcome variables proposed in this study: knowledge acquisition (KACQ) and user satisfaction (USAT) were significantly influenced by the AU of Blockchain technology.

This study outlines practical implications for government, policymakers, business leaders and Blockchain service providers aiming to exploit the advantages of Blockchain technology (BCT) in the accounting and auditing context.

To the best of the authors’ knowledge, this article is one of the few studies that offer an evidence-based perspective to the discussions on the effect of disruptive and automated information and communication technologies (ICTs), on the accounting and auditing profession. It applies an innovative approach to analysis through the integration of UTAUT, contextual factors: BT and BE, besides two outcome factors: KACQ and USAT within its theoretical model. This study extends and complements the academic literature on information technology/information systems acceptance and use by providing novel insights into accountants' and auditors’ views.

Due to its ability to support well-informed decision-making, business intelligence (BI) has grown in popularity among executives across a range of industries. However, given the volume of data collected in health-care organizations, there is a lack of exploration concerning its implementation. Consequently, this research paper aims to investigate the key factors affecting the acceptance and use of BI in healthcare organizations.

Leveraging the theoretical lens of the “unified theory of acceptance and use of technology” (UTAUT), a study framework was proposed and integrated with three context-related factors, including “rational decision-making culture” (RDC), “perceived threat to professional autonomy” (PTA) and “medical–legal risk” (MLR). The variables in the study framework were categorized as follows: information systems (IS) perspective; organizational perspective; and user perspective. In Jordan, 434 healthcare professionals participated in a cross-sectional online survey that was used to collect data.

The findings of the “structural equation modeling” revealed that professionals’ behavioral intentions toward using BI systems were significantly affected by performance expectancy, social influence, facilitating conditions, MLR, RDC and PTA. Also, an insignificant effect of PTA on PE was found based on the results of statistical analysis. These variables explained 68% of the variance (R²) in the individuals’ intentions to use BI-based health-care systems.

To promote the acceptance and use of BI technology in health-care settings, developers, designers, service providers and decision-makers will find this study to have a number of practical implications. Additionally, it will support the development of effective strategies and BI-based health-care systems based on these study results, attracting the interest of many users.

To the best of the author’s knowledge, this is one of the first studies that integrates the UTAUT model with three contextual factors (RDC, PTA and MLR) in addition to examining the suggested framework in a developing nation (Jordan). This study is one of the few in which the users’ acceptance behavior of BI systems was investigated in a health-care setting. More specifically, to the best of the author’s knowledge, this is the first study that reveals the critical antecedents of individuals’ intention to accept BI for health-care purposes in the Jordanian context.

This paper aims to develop and validate a cashless transaction adoption model (CTAM) that integrates all essential elements to investigate the adoption of “cashless transactions (CLT)”.

The researchers surveyed 375 respondents from each of Bengaluru’s eight zones in India. In addition, using the respondents’ replies, a “partial least squares-based structural equation modelling (PLS-SEM)” technique was used to analyse the relationship between the components.

The results of CTAM reveal that 12 independent variables explain 84.7% of the variation in behavioural intention to adopt CLT. In addition, performance expectancy is the strongest predictor of users’ intentions to embrace CLT, followed by perceptions of the economy’s security and economic offence reduction, social influence, perceived trustworthiness, the expected level of effort and innovativeness. Furthermore, in terms of impediments, perceived risk and cost are the negative influence factors that affect behavioural intention to adopt CLT.

The research successfully developed and validated a comprehensive CTAM that integrates essential elements to investigate the adoption of CLT. Consequently, this research, for the first time, elucidates the precise role of “Perceived Economic Offense Reduction (PEOR)”, “Perceived Economic Benefit (PEB)” and “Perceived Economy’s Security (PES)” in influencing individuals’ behavioural intentions towards adopting CLT. Accordingly, this CTAM offers a more in-depth explanation than any other research for understanding why individuals embrace CLT systems.