1,720,956 research outputs found
Impact of ERP Integration on Management Control Practices in a Moroccan Construction Company: An Action Research Approach
No full textThis article examines the impact of ERP on management control practices within SBST, focusing on five key aspects: project cost and margin assessment, automation and improved reporting, development of tailored dashboards, and optimization of budget monitoring and financial risk control. Before the ERP implementation, these practices were characterized by fragmented management, manual data collection, and a lack of real-time visibility into project performance. The methodology adopted is based on an action research approach, in which the author, as an actor-researcher, actively participated in implementing the ERP and evaluating its effects. The results of this study show that integrating an ERP improved cost traceability, reduced reporting times, increased reliability of budget forecasts, improved the quality of analyses and more responsive decision-making, thus strengthening the role of management control in the strategic management of projects. Finally, this research opens up perspectives on the long-term impact of digitalizing management processes, particularly regarding resource optimization and financial risk management
Technology Acceptance Model (TAM): Literature Review
No full textIn a context of widespread digital transformation, understanding the determinants of user acceptance of technologies remains a central issue in management science and information systems. Since its initial formulation by Davis (1989), the Technology Acceptance Model (TAM) has established itself as one of the most widely used theoretical frameworks for analyzing information and communication technology (ICT) adoption intentions. However, the growing diversity of technological contexts and user profiles has led to a series of extensions of the model aimed at enriching its explanatory scope. This article provides an integrative review of the main extensions of the TAM, including TAM 2, TAM 3, as well as several sector-specific models (SMEs, motivational, compatibility, …). Based on a critical, structured and in-depth theoretical analysis, the study highlights the gradual evolution of explanatory variables, notably the integration of social (subjective norm, image), cognitive (self-efficacy, perceived complexity), affective (anxiety, pleasure), and contextual (organizational support, facilitating conditions) factors. The results of this synthesis show that TAM, although initially based on simple cognitive dimensions, has gradually been enriched to offer a more nuanced analytical framework capable of adapting to the complex dynamics of contemporary technology use. Finally, the article suggests avenues for future research aimed at fostering theoretical and methodological hybridization to better understand ICT appropriation processes in constantly evolving environments.
Keywords: Technology Acceptance Model (TAM), Information Systems (IS), Information and Communication Technologies (ICT), Digital Transformation.
JEL Classification: O32, O33
Paper type: Theoretical articleIn a context of widespread digital transformation, understanding the determinants of user acceptance of technologies remains a central issue in management science and information systems. Since its initial formulation by Davis (1989), the Technology Acceptance Model (TAM) has established itself as one of the most widely used theoretical frameworks for analyzing information and communication technology (ICT) adoption intentions. However, the growing diversity of technological contexts and user profiles has led to a series of extensions of the model aimed at enriching its explanatory scope. This article provides an integrative review of the main extensions of the TAM, including TAM 2, TAM 3, as well as several sector-specific models (SMEs, motivational, compatibility, …). Based on a critical, structured and in-depth theoretical analysis, the study highlights the gradual evolution of explanatory variables, notably the integration of social (subjective norm, image), cognitive (self-efficacy, perceived complexity), affective (anxiety, pleasure), and contextual (organizational support, facilitating conditions) factors. The results of this synthesis show that TAM, although initially based on simple cognitive dimensions, has gradually been enriched to offer a more nuanced analytical framework capable of adapting to the complex dynamics of contemporary technology use. Finally, the article suggests avenues for future research aimed at fostering theoretical and methodological hybridization to better understand ICT appropriation processes in constantly evolving environments.
Keywords: Technology Acceptance Model (TAM), Information Systems (IS), Information and Communication Technologies (ICT), Digital Transformation.
JEL Classification: O32, O33
Paper type: Theoretical articl
Technology Acceptance Model (TAM): Literature Review
No full textIn a context of widespread digital transformation, understanding the determinants of user acceptance of technologies remains a central issue in management science and information systems. Since its initial formulation by Davis (1989), the Technology Acceptance Model (TAM) has established itself as one of the most widely used theoretical frameworks for analyzing information and communication technology (ICT) adoption intentions. However, the growing diversity of technological contexts and user profiles has led to a series of extensions of the model aimed at enriching its explanatory scope. This article provides an integrative review of the main extensions of the TAM, including TAM 2, TAM 3, as well as several sector-specific models (SMEs, motivational, compatibility, …). Based on a critical, structured and in-depth theoretical analysis, the study highlights the gradual evolution of explanatory variables, notably the integration of social (subjective norm, image), cognitive (self-efficacy, perceived complexity), affective (anxiety, pleasure), and contextual (organizational support, facilitating conditions) factors. The results of this synthesis show that TAM, although initially based on simple cognitive dimensions, has gradually been enriched to offer a more nuanced analytical framework capable of adapting to the complex dynamics of contemporary technology use. Finally, the article suggests avenues for future research aimed at fostering theoretical and methodological hybridization to better understand ICT appropriation processes in constantly evolving environments.
Keywords: Technology Acceptance Model (TAM), Information Systems (IS), Information and Communication Technologies (ICT), Digital Transformation.
JEL Classification: O32, O33
Paper type: Theoretical articleIn a context of widespread digital transformation, understanding the determinants of user acceptance of technologies remains a central issue in management science and information systems. Since its initial formulation by Davis (1989), the Technology Acceptance Model (TAM) has established itself as one of the most widely used theoretical frameworks for analyzing information and communication technology (ICT) adoption intentions. However, the growing diversity of technological contexts and user profiles has led to a series of extensions of the model aimed at enriching its explanatory scope. This article provides an integrative review of the main extensions of the TAM, including TAM 2, TAM 3, as well as several sector-specific models (SMEs, motivational, compatibility, …). Based on a critical, structured and in-depth theoretical analysis, the study highlights the gradual evolution of explanatory variables, notably the integration of social (subjective norm, image), cognitive (self-efficacy, perceived complexity), affective (anxiety, pleasure), and contextual (organizational support, facilitating conditions) factors. The results of this synthesis show that TAM, although initially based on simple cognitive dimensions, has gradually been enriched to offer a more nuanced analytical framework capable of adapting to the complex dynamics of contemporary technology use. Finally, the article suggests avenues for future research aimed at fostering theoretical and methodological hybridization to better understand ICT appropriation processes in constantly evolving environments.
Keywords: Technology Acceptance Model (TAM), Information Systems (IS), Information and Communication Technologies (ICT), Digital Transformation.
JEL Classification: O32, O33
Paper type: Theoretical articl
Technology Acceptance Model (TAM): Literature Review
No full textIn a context of widespread digital transformation, understanding the determinants of user acceptance of technologies remains a central issue in management science and information systems. Since its initial formulation by Davis (1989), the Technology Acceptance Model (TAM) has established itself as one of the most widely used theoretical frameworks for analyzing information and communication technology (ICT) adoption intentions. However, the growing diversity of technological contexts and user profiles has led to a series of extensions of the model aimed at enriching its explanatory scope. This article provides an integrative review of the main extensions of the TAM, including TAM 2, TAM 3, as well as several sector-specific models (SMEs, motivational, compatibility, …). Based on a critical, structured and in-depth theoretical analysis, the study highlights the gradual evolution of explanatory variables, notably the integration of social (subjective norm, image), cognitive (self-efficacy, perceived complexity), affective (anxiety, pleasure), and contextual (organizational support, facilitating conditions) factors. The results of this synthesis show that TAM, although initially based on simple cognitive dimensions, has gradually been enriched to offer a more nuanced analytical framework capable of adapting to the complex dynamics of contemporary technology use. Finally, the article suggests avenues for future research aimed at fostering theoretical and methodological hybridization to better understand ICT appropriation processes in constantly evolving environments.
Keywords: Technology Acceptance Model (TAM), Information Systems (IS), Information and Communication Technologies (ICT), Digital Transformation.
JEL Classification: O32, O33
Paper type: Theoretical articleIn a context of widespread digital transformation, understanding the determinants of user acceptance of technologies remains a central issue in management science and information systems. Since its initial formulation by Davis (1989), the Technology Acceptance Model (TAM) has established itself as one of the most widely used theoretical frameworks for analyzing information and communication technology (ICT) adoption intentions. However, the growing diversity of technological contexts and user profiles has led to a series of extensions of the model aimed at enriching its explanatory scope. This article provides an integrative review of the main extensions of the TAM, including TAM 2, TAM 3, as well as several sector-specific models (SMEs, motivational, compatibility, …). Based on a critical, structured and in-depth theoretical analysis, the study highlights the gradual evolution of explanatory variables, notably the integration of social (subjective norm, image), cognitive (self-efficacy, perceived complexity), affective (anxiety, pleasure), and contextual (organizational support, facilitating conditions) factors. The results of this synthesis show that TAM, although initially based on simple cognitive dimensions, has gradually been enriched to offer a more nuanced analytical framework capable of adapting to the complex dynamics of contemporary technology use. Finally, the article suggests avenues for future research aimed at fostering theoretical and methodological hybridization to better understand ICT appropriation processes in constantly evolving environments.
Keywords: Technology Acceptance Model (TAM), Information Systems (IS), Information and Communication Technologies (ICT), Digital Transformation.
JEL Classification: O32, O33
Paper type: Theoretical articl
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Impact des systèmes d’information sur la performance des contrôleurs de gestion
Full text linkL’objectif de ce papier est d’examiner l’impact des facteurs de contingence sur l’adoption des systèmes d’information, de vérifier le degré d’acceptation des utilisateurs des technologies d’information, ainsi d’étudier l’influence du degré de complexité des systèmes d’information sur la performance du travail. Pour ce faire, nous avons mené une recherche quantitative sur un échantillon de 49 entreprises, la collecte de données a été faite par un questionnaire et l’analyse par le logiciel SPSS. Les résultats mettent en exergue, l’influence des facteurs de contingence sur le degré de complexité des systèmes d’information, qui de son côté influence la performance du travail des contrôleurs de gestion. Ils montrent aussi l’impact de l’utilité et la facilité perçues sur la fréquence de leur utilisation
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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