• Journal of Digital Convergence
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• v.10 no.5
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• pp.7-17
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• 2012

This paper identifies the determinants of adoption and diffusion of e-government services, and examines the causal relationship among the variables of adoption behavior. The main findings, based upon survey responses from service users, are as follows: first, both the value of service and the socially influencing factor have the positive effect to the intention of utilizing services. Second, the socially influencing factor has the indirect effect to the intention of utilizing services, because it positively affects the value of service. The interaction factors, however, do not directly affect the intention of utilizing services. These interaction factors indirectly affect the intention of utilizing services through the path which increases the value of service, and its effect is larger than the socially influencing factor.

• Information Systems Review
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• v.22 no.2
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• pp.1-24
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• 2020

Cloud computing technology is expanding its services to individual consumers through storage and applications. This study aims to compare the predisposing factors that affect the perceived value and the intention to use between users who have used or experienced services and those who have never experienced services from the perspective of benefit and sacrifice based on the value-based acceptance model. The results showed that the sacrifice factor (perceived cost) had a significant effect on perceived value and perceived value had a significant effect on intention to use, but showed a difference in perceived benefit. Perceived usefulness, ubiquity, and network effects had significant impact for experienced users' perceived value, but for inexperienced users, ubiquity did not have significant impact. In addition, usefulness was the most significant factor for experienced users while network effect was the same for inexperienced users. The results of this study suggest that consumers' intention to use personal cloud service is evaluated as a benefit and sacrifice point and a new attempt to re-examine the role of previous experience.

• Asia pacific journal of information systems
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• v.17 no.2
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• pp.123-137
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• 2007

The advent of the Internet and related Web technologies has created an easily accessible link between a firm and its customers, and has provided opportunities to a firm to use information technology to support supplementary after-sale services associated with a product or service. It has been widely recognized that supplementary services are an important source of customer value and of competitive advantage as the characteristics of the product itself. Many of these supplementary services are information-based and need not be co-located with the product, so more and more companies are delivering these services electronically. Net-based customer service, which is defined as an Internet-based computerized information system that delivers services to a customer, therefore, is the core infrastructure for supplementary service provision. The importance of net-based customer service in delivering supplementary after-sale services associated with product has been well documented. The strategic advantages of well-implemented net-based customer service are enhanced customer loyalty and higher lock-in of customers, and a resulting reduction in competition and the consequent increase in profits. However, not all customers utilize such net-based customer service. The digital divide is the phenomenon in our society that captures the observation that not all customers have equal access to computers. Socioeconomic factors such as race, gender, and education level are strongly related to Internet accessibility and ability to use. This is due to the differences in the ability to bear the cost of a computer, and the differences in self-efficacy in the use of a technology, among other reasons. This concept, applied to e-commerce, has been called the "e-commerce divide." High Internet penetration is not eradicating the digital divide and e-commerce divide as one would hope. Besides, to accommodate personalized support, a customer must often provide personal information to the firm. This personal information includes not only name and address, but also preferences information and perhaps valuation information. However, many recent studies show that consumers may not be willing to share information about themselves due to concerns about privacy online. Due to the e-commerce divide, and due to privacy and security concerns of the customer for sharing personal information with firms, limited numbers of customers adopt net-based customer service. The limited level of customer adoption of net-based customer service affects the firm profits and the customers' welfare. We use a game-theoretic model in which we model the net-based customer service system as a mechanism to enhance customers' loyalty. We model a market entry scenario where a firm (the incumbent) uses the net-based customer service system in inducing loyalty in its customer base. The firm sells one product through the traditional retailing channels and at a price set for these channels. Another firm (the entrant) enters the market, and having observed the price of the incumbent firm (and after deducing the loyalty levels in the customer base), chooses its price. The profits of the firms and the surplus of the two customers segments (the segment that utilizes net-based customer service and the segment that does not) are analyzed in the Stackelberg leader-follower model of competition between the firms. We find that an increase in adoption of net-based customer service by the customer base is not always desirable for firms. With low effectiveness in enhancing customer loyalty, firms prefer a high level of customer adoption of net-based customer service, because an increase in adoption rate decreases competition and increases profits. A firm in an industry where net-based customer service is highly effective loyalty mechanism, on the other hand, prefers a low level of adoption by customers.

• Journal of Digital Convergence
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• v.20 no.3
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• pp.117-129
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• 2022

In the perspective of value-based adoption mode, this study empirically examined the factors that affect the intention of users of Fintech payment services to stop using them. A survey of college students who are familiar with digital devices, have no objection to payment and settlement services, and have high service access. A total of 148 questionnaires were analyzed using SPSS and SmartPLS. The study results show that perceived benefits, complexity, and security concerns are significant factors influencing the discontinue intention of Fintech payment services. Among them, the perceived benefit showed the most significant influence. Based on the results of this study, Fintech providers will be able to build a service environment to provide continuous benefits for maintaining long-term relationships with users, improve systems to secure various uses, and reduce users' negative perceptions of security. Recently, the use of services by the elderly has increased, so it is necessary to expand the scope of this study to target various age groups in future research.

• Journal of Digital Convergence
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• v.20 no.4
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• pp.225-234
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• 2022

Voice commerce has emerged as a key channel for consumer searches and purchases. This study examines the continuance use intention of voice commerce, applying value-based adoption model. An online survey was conducted with 470 consumers who has experienced with voice commerce. As participants were who buys and purchases goods; or a user who uses food delivery service in voice commerce context. This study used SPSS 23.0 and Amos 23.0 for descriptive analysis, correlation analysis, confirmatory factor analysis, and structul equation modeling analysis. These reaults are as follows. First, usefuleness and response accuracy were significantly influenced the perceived value of voice commerce. Second, functional risk was significantly influenced the the perceived value of voice commerce. Third, perceived value was significantly influenced the continuance use intention of voice commerce. These results enhance understanding of voice commerce users and provide insight into the service provider of voice commerce.

• 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.

• Journal of Fashion Business
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• v.19 no.2
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• pp.69-84
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• 2015

The objective of this study is to investigate the intention to adopt smart wear, based on extended UTAUT model. We examined the effects of performance expectancy (PE), effort expectancy (EE), hedonic motivation (HE), social influence (SI), facilitating conditions (FC), and price value (PV) on the intended adoption of smart watch and smart shoes, respectively. In addition, moderating effects of gender, age, and innovation resistance were examined. An online survey was conducted, comprised of 2030 consumers who were aware of smart watch or smart shoes. In total, 393 responses were analyzed. About 50.4% were male, and 44.8% were in their 20's. An exploratory factor analysis generated five factors - PE & HM, EE, SI, FC, and PV- which were employed as independent variables in the multiple regression models. PE & HM, PV, and SI influenced on the intention to use both smart devices. FC showed the significant effect only on the intention to adopt the smart watch. In terms of gender differences, SI and PV were the important predictors of the intention to adopt the smart watch in the female group only. With respect to age difference, SI was very effective in explaining the intention of individuals in their 30's to adopt smart wear. Among the low innovation resistance group, SI was significant predictor, while PE & HE and PV were significant among the high resistance group. The findings provide useful information about the possibility of the adoption of smart wear, and new insight into market segmentation.

• Journal of Venture Innovation
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• v.6 no.1
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• pp.1-16
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• 2023

Due to the progress of the 4th industrial revolution and the COVID-19 pandemic, the subscription economy was rapidly expanding. In particular, the subscription economy was expected to expand further as the servicing of products(servitization) rapidly progresses. In this study, we tried to empirically analyze the factors that promote and hinder the spread of the subscription economy from the consumer's point of view. To this end, based on the Service Profit Chain (SPC) model, which identified mechanisms leading from quality to satisfaction, loyalty, and performance, a research model was established by combining the framework of the Value-based Adoption Model (VAM), which covers both benefit and sacrifice factors. Usefulness and convenience were derived as benefit factors, and perceived risks and perceived costs were derived as sacrifice factors. The effects of these factors on satisfaction and continuous use intention were analyzed. For empirical analysis, a survey was conducted targeting people who have experience in subscription economy, and 300 effective samples were analyzed. The analysis was performed as a structural equation model using AMOS 24. As a result of the empirical study, it was found that convenience had a significant positive (+) effect on satisfaction. Perceived risk and perceived cost were analyzed to have a negative (-) effect on satisfaction. On the other hand, usefulness was found to have no significant effect on satisfaction. The influences affecting satisfaction were in the order of perceived cost, convenience, and perceived risk. Satisfaction was found to have a significant positive (+) effect on continuous use intention. The results of this study were considered meaningful in that they broadened the horizons of research by combining existing validated models at the academic level and testing their validity, and found that perceived cost was still an important factor at the practical level.

• KIPS Transactions on Computer and Communication Systems
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• v.12 no.4
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• pp.143-156
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• 2023

The domestic threat information sharing system to deal with various security threats in the rapidly changing cyber environment needs to be improved. In this study, to solve these problems and promote the activation of threat information sharing, we derive a research model based on the value-based containment model (VAM) for vital factors in information sharing. After conducting a Ricardian 5-point survey on a total of 204 individuals, the statistical results of the first 151 individuals were analyzed using SPSS and AMOS, and the statistical results of the second 204 individuals were analyzed using R-Studio. As a result, perceivability was found to have a significant impact as a core factor in the activation of cyber threat information sharing (β=0.405, p<0.01), and the hindrance factor was analyzed as innovation resistance (β=-0.152, p<0.01). Microscopically, the obtained results can be applied to factor analysis for activating information sharing of cyber threats by companies in the future, and macroscopically, they can contribute to the foundational development of a national cyber threat response system.

• The Research Journal of the Costume Culture
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• v.17 no.6
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• pp.1155-1172
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• 2009

Wearable computers can be defined as next generation clothing integrated with various digital functions and devices. Unlike existing computers, they are viewed as human-centric computers customized for information utilization and other specific human needs. This study is intended to discover how consumers are accepting wearable computers, which are different from existing computers, based on Technology Acceptance Model(TAM) and to extend the model by adding variable regarding acceptance of wearable computers. A total of 683 copies of questionnaires, distributed to those aged 19 and older, both male and female, were collected online. The data was statistically analyzed for this study using the extended TAM. In order to test hypotheses, the structural equation model using the Lisrel 8.30 version was performed. For analyzing constructs(or traits) of research model, exploratory factor was conducted and the measurement model was assessed from the result. Reliability was assessed through confirmatory factor analysis and the calculation of Cronbach's alpha coefficients. Overall, model fit was assessed by statistical indexes: Chi-square value, GFI, AGFI, and RMR. This study analyzed the process of acceptance of wearable computers with the extended TAM that includes a variable, perceived value, on the basis of previous studies. The results of the analysis revealed that attitude toward wearable computer was directly influenced by perceived usefulness and perceived value but indirectly influenced by perceived ease of use. Acceptance intention of the wearable computer was directly influenced by perceived value and attitude toward wearable computer. To be more specific, perceived usefulness was significantly correlated with both attitude toward wearable computer and acceptance intention of the wearable computer. Perceived value was also significantly correlated with both attitude toward wearable computer and acceptance intention of the wearable computer. The results of this study also suggested that perceived ease of use was actually a causal antecedent to perceived usefulness and perceived value. This research revealed that extended TAM to investigate the acceptance of wearable computer was appropriate. This study is intended to provide a theoretical framework for adoption of wearable computer and suggest empirical analysis that can serve as a guide for wearable computer.