• Journal of Information Technology Applications and Management
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• v.12 no.1
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• pp.173-189
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• 2005

The technology acceptance model (TAM) is a lot of cited in information technology adoption and usage researches. TAM has a base in psychological research, is parsimonious, explains usage behavior quite well, and can be operationalized with valid and reliable instruments. But TAM has been conducted primarily in volitional environments of the adoption of new technology. This paper discusses technology acceptance in accounting information systems to examine TAM with subjective norm and perceived behavioral control in mandated using environments. The results show that in mandatory environments such as accounting information systems, subjective norm is not a significant effect on the behavioral intention. Perceived usefulness and perceived behavioral control are significant the factor on the behavioral intention. The implications of finding are that perceived usefulness and perceived behavioral control play major role in technology acceptance rather than subjective norm in accounting information systems with mandatory environments.

• 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.

• Journal of Distribution Science
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• v.13 no.9
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• pp.95-101
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• 2015

Purpose - This study provides evidence of the impact of the mandatory adoption of Korean equivalents to International Financial Reporting Standards (K-IFRS) on accounting quality. K-IFRS uses fair value as a basis of measurement and is characterized by principle-based standards. These characteristics can lead to a decrease in conservatism. Therefore, this study aims to examine whether or not there is a change in the level of conservatism before and after the enforcement of K-IFRS (2007~2014). By comparing 2007 through 2008 and 2013 through 2014 (excluding 2009 to 2012), we test "the temporary adjustment phenomenon" and document an overall decline in the degree of conservatism after the adoption of K-IFRS. Research design, data, and methodology - Our sample is comprised of data of all listed Korea Composite Stock Price Index (KOSPI) manufacturing distribution companies in Korea from 2007 to 2014, which yields the pooled sample of 4,412 (panel A) and 1,915 (panel B) firm-year observations for hypotheses 1 and 2. In line with recent literature, we adopt the Givoly and Hayn (2000) model, which recomputes the non-operating accruals, excluding two components that are most likely to capture the effect of restructuring activities: special items and gains or losses from discontinued operations. In addition, we also use these variables: SIZE, LEV, INV_CYCLE, ROA, OWN, and FOR. Results - Our sample period spans 2007 to 2014. This offers evidence on the effect of the mandatory adoption of IFRS on conservatism. Our findings can be summarized as follows. First, in panel A, for mandatory K-IFRS adoption (2011), we do not find any significant evidence of conservatism. We can guess that the "temporary adjustment phenomenon" is the reason that we do not find significant evidence of conservatism. Second, we investigate panel B from 2009 to 2012. We document an overall decline in the degree of conservatism after the adoption of K-IFRS. We can assume that these results are due to "the temporary adjustment phenomenon." Conclusions - This study finds that conservatism significantly decreased after IFRS adoption. In particular, this study makes the initial effort to elucidate "the temporary adjustment phenomenon" to analyze the effect of K-IFRS on conservative accounting. We argue that K-IFRS are conceptually conservative but that inappropriate application of the conservatism principles is likely to prevent financial reporting from reaching the level of conservatism targeted by the IASB. Overall, this paper contributes to the literature on IFRS and can be useful to capital market supervisors who are monitoring the trends of the firms implementing K-IFRS. Additionally, our results inform stakeholders of the potentially negative effect of the greater flexibility permitted by IFRS and/or lack of appropriate enforcement on key dimensions of accounting quality. This has important implications for Korean regulators and standard setters as they review the cost and benefits of IFRS. Our study also sheds light on the importance of the institutional environment in achieving the targeted objectives for improving financial reporting quality.

• Proceedings of the Korea Society of Information Technology Applications Conference
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• 2006.06a
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• pp.602-627
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• 2006

This paper presents and tests a conceptual model of Technology Acceptance Model(TAM) that explains perceived usefulness, perceived ease of use, organizational commitment and turnover intention in terms of psychological commitment in mandatory environments. The model focuses on psychological commitment(Kelman's internalization, identification, compliance) as the primal of predictor of perceived usefulness, perceived ease of use and organizational commitment we discuss our current understanding of technology acceptance, as well as the notion of mandated use. The results and implications of the research are as follows. First, organizational commitment negatively influence turnover intention in mandatory environment. Second, perceived usefulness positively influence organizational commitment in mandatory environments. Third, psychological commitment positively influence organizational commitment, perceived usefulness and perceived ease of use in mandatory environments. Fourth, perceived ease of use positively influence perceived usefulness in mandatory environments. Through this research, psychological commitment is a strong determinant of technology acceptance in mandatory environments. These findings advance theory and contribution to the foundation for future research aimed at improving our understanding of user adoption behavior in mandatory environments.

• Journal of Information Technology Applications and Management
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• v.14 no.1
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• pp.179-202
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• 2007

This paper presents and tests a conceptual model of Technology Acceptance Model (TAM) that explains perceived usefulness, perceived ease of use, organizational commitment and turnover intention in terms of psychological commitments in mandatory environments. The model focuses on the psychological commitments (Kelman's internalization, Identification, compliance) as the primary predictors of perceived usefulness, perceived ease of use and organizational commitment. We discuss our current understanding of technology acceptance as well as the notion of mandated use. The results are as fellows that organizational commitment is negatively related to turnover intention : perceived usefulness is positively related to organizational commitment : psychological commitments are positively related to organizational commitment, perceived usefulness and perceived ease of use : perceived ease of use is positively related to perceived usefulness in mandatory environments. Through this research, psychological commitments are the strong determinants of technology acceptance in mandatory environments. These findings advance theory and contribution to the foundation for future research aimed at Improving our understanding of user adoption behavior in mandatory environments.

• Journal of Korean Society for Quality Management
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• v.50 no.3
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• pp.517-532
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• 2022

Purpose: The purpose of this study is to propose useful suggestions by analyzing causal effect relationship between perceived usefulness (PU), perceived ease-of-use (PEOU), symbolic adoption (SA) which have four constructs, and ATCIS-II usage in mandatory context. Methods: Based on prior research, a research model was constructed using the variables of Technology Acceptance Model (TAM), the symbolic adoption theory, and the post-adoptive behavior variables. A structured questionnaire was conducted for those who use ATCIS-II in Republic of Korea Army (ROKA), and a total of 183 usable responses were collected and empirically analyzed using SmartPLS 3.3.9. Results: The results of this study are as follows; PEOU have a significant effect on PU and two constructs of SA (heightened enthusiasm, effort worthiness). PU have a significant effect on every construct of SA (heightened enthusiasm, mental acceptance, effort worthiness, use commitment). In addition, it was found that heightened enthusiasm have a significant effect on both expanded usage and exploratory usage. Also, mental acceptance and use commitment have a significant effect on exploratory usage. Conclusion: The findings of this empirical study have implications for proposing SA can explain mandated user's behavior and giving possible way that improve organization performance which adopt Information System (IS) by motivating end-user to extend IS's feature and explore new ways of using IS at work.

• KDI Journal of Economic Policy
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• v.37 no.sup
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• pp.1-32
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• 2015

Korea witnesses continued debate over the policy that mandates the use of the public authentication certificate (electronic certificate) in electronic financing. The debate mainly centers on the rationale of the government compelling, as a standard, a public electronic certificate based on a specific technology, among several user authentication technologies. This paper looks into the impacts of both adoption and abolition of this mandatory policy and thereby analyzes the effects of government intervention in technology standardization. To that end, two main questions are presented: what conditions would enable a single technology to serve as a standard in the market without government intervention; and what conditions would make the standard determined in the market contribute to maximizing social welfare. This paper demonstrates that the attitude and preference of market participants towards each technology determine the level of market equilibria and social welfare caused by the adoption and abolition of the mandatory policy on electronic certificate.

• Korean Journal of Computational Design and Engineering
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• v.20 no.2
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• pp.171-181
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• 2015

Building Information Modeling (BIM) provides many advantages when it is adopted in virtual design construction, to analyze constructability, etc. For this reason, advanced countries have made it mandatory to adopt BIM in public construction projects. The Korea Public Procurement Service announced that from 2016, BIM adoption will be mandatory in every construction project in Korea. Currently, however, it is not possible to fully adopt BIM in the building design process domestically because BIM-based systems have not been used broadly in Korea's building approval system (Seumter). In this research, four challenges were drawn from a focus group interview. Focusing on tackling one challenge, this paper reviewed previous research into building approval systems and the building approval systems of Singapore, the U.K. and the U.S., and identified elements of the building approval application process and presents a system to create and manage the information. The system supports the creation and management of information and 2D drawings from an IFC-based BIM model. We expect that the system will encourage designers to use BIM from the beginning of the design process and ultimately increase the efficiency of design in a BIM-based project.

• Journal of Convergence for Information Technology
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• v.9 no.4
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• pp.21-27
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• 2019

The ERP System is used as a useful tool for corporate management. The ERP system needs to be researched for continued use, taking into account the mandatory acceptance environment. This study was validated through AMOS 18 by setting up a model that adds variables in the mandatory acceptance environment based on prior studies on factors affecting the intended use of ERP system. Analysis shows that the intended use of ERP system users is significantly influenced by user satisfaction and objective usefulness, and that user satisfaction and objective usefulness are significantly affected by the quality of service quality of service. This study suggests that it is important to make users to feel the usefulness and satisfaction of the system through user's prior knowledge and participation. It also says that there is a need to maintain service quality.

• Management & Information Systems Review
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• v.37 no.2
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• pp.259-281
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• 2018

Advocates of mandatory IFRS adoption claim that IFRS increase financial statement comparability, which in turn leads to greater cross-border investment(Securities and Exchange Commision, 2008). The notion is that improved financial statement comparability reduces the information acquisition costs of global investors and thereby increase their investment in foreign firms. The purpose of this study is to examine this assertion by examining whether the K-IFRS adoption rusults in improved comparability that leads to increased investment by foreign investment. We also examined whether the relation between comparability and foreign investment has strengthen after adoption of K-IFRS. To achieve the purpose of our study, we measure Korean firms comparability using stock price model, stock return model and cash flow from operation model by Barth et al.(2012). We use both foreign ownership in the end of year and average during the year for dependent variables were to reduce bias. We test our hypothesis using 1,817 firm-year observation of KOSPI firms during the period of our analysis, 2011-2015. Consistent with our hypothesis, we find K-IFRS adoption results in a greater increase in foreign investment in firms with high comparability firms. This result indicate that the adoption of K-IFRS intends to achieve the international accounting convergence as stated in the roadmap and to reduce the Korea Discount.