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This study aims to analyze why listed Taiwanese firms uniquely rejected the early adoption of International Financial Reporting Standards (IFRS) in 2012. It investigates the underlying decision-making processes behind this policy reluctance to further understand the continuous phenomenon of rare voluntary IFRS adoption.

It reports on fieldwork evidence obtained in situ by in-depth interviewing in Mandarin. It uses qualitative methods, complemented by quantitative cost-benefit metrics of IFRS adoption. It presents five diverse illustrative case-study vignettes, using a judgment sample based on expert opinion.

While the net-benefits of implementing IFRS varied across firms, this study’s unanimous finding was that no firms (in the sample or population) adopted IFRS early, despite stated intentions to the contrary. The key reasons for shunning early IFRS adoption were found to be frequent changes in regulations, insufficient benefits from adopting IFRS and the undermining of comparability across companies, compounded with scarce preparation time. Further, this study found that the Taiwanese accounting regulator’s reluctance toward IFRS adoption, partly caused by a long-standing US influence, contributed to this anomalous outcome.

This study recommends two critical policy changes: more realistic timelines and less frequent regulatory changes.

To the best of the authors’ knowledge, this is the first study to investigate the reasons behind the anomaly of no early adoption of IFRS in Taiwan, using new primary data and illustrative case studies. Its novelty lies in extending understanding beyond the existing quantitative literature on accounting standards, using new “thick” qualitative evidence on motives for such choices and decision-making processes, which have been neglected in previous work.

Smartphones have become a critical medium by which people remain in contact with family, friends, and colleagues. A variety of factors have contributed to the rapid prevalence of smartphones. The most influential factor is definitely the mobile platform or mobile operating system (OS). The purpose of this paper is to employ a theoretical framework based on an information systems success model and a theory values to examine the factors that affect smartphone users’ switching mobile OSs. Habit is regarded as a moderating variable to construct an integrated research model which helps researchers unveil the puzzle of users’ switching mobile OSs.

The proposed model was empirically evaluated using survey data collected from 424 users on their perceptions of smartphones. A structural equation modeling was used to assess the relationships of the research model.

The results of the study have shown that users consider the perceived switching value and satisfaction arising from their behaviors when deciding whether to switch to another mobile OS. Quality characteristics, including information quality, system quality, and service quality, are the key factors determining people’s perceived switching value and satisfaction. The participants of the study were grouped by degree of habit. The effect on satisfaction was not significant in the high-habit subgroup. Nevertheless, it has been found that the influence of the perceived switching value was stronger in the low-habit subgroup than in the high-habit subgroup.

This study contributes to a theoretical understanding of factors that explain users’ intention to switch mobile OSs.

The purpose of this paper is to introduce an affective computing-based method of identifying sleeping beauties and their princes in five educational technology journals.

This study develops an information technology-based methodology to analyze sleeping beauties in the field of educational technology. The authors seek to determine the characteristics of studies which trigger the awakening of sleeping beauties (called “princes”). The keywords and Hirsch index (H-index) are used as two essential analysis indicators.

Between 2000 and 2015, these five journals included 7,864 articles with a total of 77,700 citations and 24,312 keywords. This study identified articles as being in deep sleep (75.7 percent), less deep sleep (14.7 percent), and awakening (5.5 percent) states. According to the analytical results, 431 of 7,864 articles are qualified as “sleeping beauties.” Of the 431 sleeping beauties identified, 232 articles were awakened by trend princes, while 286 were awakened by H-index princes. A total of 128 sleeping beauties were awakened by both prince types. Besides, impact factors (IFs) of journals do not have a significant effect on the number of sleeping articles.

There are two main research limitations in this study. The first one is the amount of target journals. Only five well-known educational technology journals are analyzed in this research. There may be more valuable sleeping publications in other journals not been found. The second limitation is that the authors merely pick up the lead author of citing papers as the indicator to determine the H-index prince. The contributions of the rest of authors are not taken are not taken into consideration. These limitations should be further studied.

To the knowledge, this study is the first one reporting the identification of sleeping beauty and princes in educational technology field. Furthermore, the authors devise an informational method to determine sleeping publications, sleeping beauty, and princes. A systematic analysis of five well-known journals in the field of educational technology field confirms the existence of “sleeping beauties.” It is reported that improvements to a journal’s IF are positively correlated to increased numbers of sleeping beauties being awakened. To reduce the number of such articles, or to reduce the overall sleeping duration, journal editors should not only seek to raise the journal’s IF, but also strategically select keywords for maximum visibility, and promote articles to high H-index authors.

The number of smartphone users has increased with the maturity of mobile networks, which has not only led to a new lifestyle but has also facilitated the development of mobile application services. Smartphones are regarded as essential communication devices. Currently, diverse groups of people are considering using mobile payment services. Thus, the motives for using mobile payment as well as individual motives for continuing usage are of great research interest. The purpose of this paper is to examine the behavioral motivations underlying individual intentions to continue using mobile payment.

To explore the factors affecting the intention to use mobile payment services, this study constructed a theoretical framework based on cost-benefit theory that also considers social influences to form an integrated research model that explains the intentions of individuals to use mobile payment services. Online questionnaires were used to evaluate individuals with experience using mobile payment services. A total of 302 questionnaires were collected. Structural equation modeling was employed to assess the relationships among factors included in the research model.

Perceived value, social norms and social self-image played crucial roles in the intention to use mobile payment services. Furthermore, perceived benefits (relative advantage and service compatibility) and perceived costs (security risks and perceived fees) determined users’ perceived value. Social self-image positively affected users’ perceived value; in the context of a mobile-oriented information system, the ability of a mobile payment service to satisfy a user’s demands with respect to social self-image influenced the user’s perceived value of using such services.

This study contributes to a theoretical understanding of factors that explain users’ intention to use mobile payment services.

Virtual reality (VR) offers unprecedented immersion and interactivity in education, and working and learning from home have become the norm during the COVID-19 pandemic. This study empirically investigated the factors affecting the use of a VR online learning system (VROLS).

To explore factors affecting users’ continuance behavioral intentions toward using VROLSs, a research framework was formed comprising factors that constitute benefits (i.e. pull factors) and costs (i.e. push factors); these factors included perceived value, flow and social influence. The data for this study were collected via online survey questionnaires. A total of 307 valid responses were used to examine the hypotheses in the research model, employing structural equation modeling (SEM) techniques.

Perceived value, flow experience and the number of peers using VR primarily affect the decision to adopt a VROLS. The pull factors of spatial presence, entertainment and service compatibility, along with the push factors of complexity and visual fatigue, affect perceived value. Therefore, we conclude that perceived value is a primary factor positively influencing both flow experience and the decision to adopt the service.

This study contributes to a theoretical understanding of factors that explain users’ intention to use VROLSs.

Previous studies of manufacturing management have ignored a critical theme: the relationship between supervisory support and work‐family conflict. This paper aims to explore the link between interpersonal relationships, guanxi, leader‐member exchange (LMX) theory, emotional intelligence (EI), supervisory support, and work‐family conflict.

The unit of analysis of this research is the dyad; the paper gathered 244 valid questionnaires from workers in traditional industries in Taiwan and China. Multiple regression analyses were used to analyze the data and to test the hypotheses.

The paper finds that supervisory support for work‐family conflict has faded in traditional industries. And, it finds that leaders with a higher level of LMX and expressive ties to their subordinates tend to offer a higher level of supervisory support, but that leaders with higher level of instrumental ties to their subordinates tend to offer lower levels of support. Finally, the survey results also show that a leader's level of EI is not related to supervisory support.

The research combines Western concepts of relationships with the Eastern concept of guanxi with the goal of clarifying the transfer of management concepts and exploring the explanatory power of guanxi in Chinese society. Although the empirical results of this study do not totally agree with expectations, they treat the benefits of supervisors' EI for organizations from a new point of view.

Building upon studies of value theory and social psychology literature, the purpose of this paper is to empirically test a research model that incorporates antecedents of value (mobile convenience, service compatibility, security risk, and cognitive effort) and mobile value (utilitarian and hedonic value), and social influence (social norms and number of peers) to examine factors affecting user intention toward mobile social networking sites (SNSs).

The proposed model was empirically evaluated using survey data collected from 318 users on their perceptions of mobile SNSs. A structural equation modeling (SEM) was used to assess the relationships of the research model.

The results revealed that mobile convenience, service compatibility, security risk, and cognitive effort have a significant and indirect impact on the user acceptance of mobile SNSs through their respective paths on hedonic value and utility value.

Mobile SNSs practitioners should focus on enhancing users’ mobile value through perceived benefits, lower perceived costs, and simultaneously developing social influence to further boost users’ intention to use for mobile social networking services.

This study contributes to a theoretical understanding of factors that explain users’ intention to use the mobile SNSs.

The purpose of this paper is to examine people’s knowledge about carbon reduction, environmental consciousness, carbon reduction intentions, and behaviours in Taiwan. The importance of this study is to reveal whether individuals with higher carbon reduction knowledge level have higher carbon reduction intentions and further take actions.

In total, eight questions about the causes and facts of carbon emissions were designed to examine respondents’ levels of knowledge. The New Ecological Paradigm Scale was utilised to measure respondents’ attitudes towards the environment and further to examine how those attitudes were linked to knowledge. Ten questions related to carbon reduction intentions in food consumption, transportation, energy saving, recycling and shopping were designed, another set of ten questions related to carbon reduction behaviours were included in the questionnaire. A formal survey using personal interviews was administered in Taipei, Taiwan following the age and gender distributions of the population.

Findings in this study indicate that people with higher knowledge levels about carbon reduction have a stronger environmental consciousness; however, they tend to have higher intentions in carbon reduction but not in actions. Findings in this study reveal that knowledge levels about carbon reduction cannot be used as indicators of carbon reduction behaviours.

The findings in this study provide information for the veracity of the general public with relatively high education levels and are aware of the severity of the carbon emission issue in Taiwan but not motivated to take actions in carbon reduction. Implications of this study are that although enhancing the general public’s environmental consciousness by building up their relevant knowledge of carbon reduction through education can be essential, encourage individuals to make environmentally friendly purchasing decisions, reduce energy consumption and waste, recycle, and be conservative with materials not easily decomposed naturally is fundamental.

Due to the fact that people living on islands and in densely populated coastal areas are those affected by climate changes severely, findings in this study provide valuable information for the education of the general public in Taiwan and other countries in the region.

This study aims to examine members’ perceptions of interactivity in brand communities on social networking sites in the Super Basketball League (SBL) context in Taiwan.

The proposed model was empirically evaluated using survey data collected from 332 followers of the SBL teams’ Facebook pages on their perceptions of brand communities. Structural equation modeling was used to examine the relationships in the research model.

The results suggest significant relationships between perceived interactivity and community benefits, including special treatment, social influence, sense of membership and the notion that community satisfaction has a strong and positive effect on brand loyalty. Both social influence and a sense of membership positively affect community satisfaction. However, special treatment negatively affects community satisfaction. Perceived interactivity positively affects a sense of membership and social influence, which, in turn, positively affect community satisfaction.

This study examines the effects of members’ perceived interactivity and community benefits. The results significantly advance the understanding of the antecedents of members’ loyalty to specific brands. The study offers insights into practical ways of improving community satisfaction and brand loyalty by running brand communities on social networking sites. The findings also augment the theory of brand management.

In recent years, the ongoing development and rapid popularization of mobile devices, not only has brought new forms of lifestyle but also has boomed a wide array of service contents, allowing users to engage in entertainment, study and other daily activities, in addition to business transactions. To explore the factors that affect users' continued use of mobile app software, this paper aims to take into account the utilitarian value and privacy, as well as security factors and intends to propose an integrated research model based on the information systems success (ISS) model.

The data for this study were collected via an online survey questionnaire. A total of 190 valid responses were used to examine the hypotheses in the research model. The casual model was assessed using partial least squares techniques.

The results indicated that the three quality factors (information quality, system quality and service quality) in the ISS model significantly affected satisfaction and utilitarian value. Private and security have significant negative association with utilitarian value. The results also showed that private and security did not significantly affect satisfaction. The findings also provide some directions for further research.

The results show that user's continued use of mobile app software depends upon the perceived utilitarian value and satisfaction. The quality characteristics are the three critical factors that would affect the perceived utilitarian value and satisfaction. Compared to information quality and service quality, system quality has a higher degree of positive impact, which indicates that users are more concerned about the immediate download ability and ease-of-use provided by the system. Furthermore, the research also finds that privacy and security concerns have a negative influence on the utilitarian value, showing that in the context of task-oriented IS, the perceived risk of privacy and security during the process of using mobile app software services, will negatively affect users’ perception of utilitarian value. The insights provided by this study can help mobile app developers optimize design and marketing strategies.

This study provides a better understanding of how the factors in the theories influence the continuance usage intention of life style mobile applications.