1,720,969 research outputs found
Acceptance and Use of Digital Payments by Consumers: An Empirical Analysis in Italy
Full text linkFraming of the research. Several governments have introduced policies to foster the usage of digital payments by consumers, with the goal of curbing tax evasion. Nevertheless, cash is still predominant. This raises questions about the factors that can promote the usage of digital payments by consumers. Purpose of the paper. This paper aims at investigating the factors affecting the adoption of digital payments by Italian consumers, extending the unified theory of acceptance and use of technology in a consumer context (UTAUT2) with three constructs that are relevant when analyzing this topic, namely the role of government incentives, the concerns related to privacy, and the degree of aversion towards tax evasion. Methodology. To empirically assess the proposed research model, we gathered data in Italy through a web-based survey and analyzed them using Partial Least Squares-Structural Equation Modeling. Results. Findings confirm the UTAUT2 model, except for price value, which is found to be insignificant. Government incentives and tax evasion aversion have a significant positive impact on the behavioral intention to adopt digital payments, whereas privacy concerns have a significant negative effect. Research limitations. The main limitation of this study concerns data gathering, as it was conducted using the Computer-Assisted Web Interviewing methodology, which targets consumers that are already familiar with digital instruments. Practical implications. The paper highlights the factors that both digital payment providers and public institutions may leverage to foster the adoption of digital payments by consumers. Originality of the paper. To the best of our knowledge, this study is unique as it examines the adoption of digital payments by Italian consumers, extending the framework to prepaid, credit, and debit cards, instead of considering mobile payments alone
Can tax evasion be reduced by fostering cashless payments? A systematic literature review
Full text linkTax evasion is a crucial issue worldwide. It is facilitated by the cash economy, as cashis untraceable and allows individuals to easily conceal the history of their transac-tions, thus facilitating underreporting. Conversely, cashless payments are traceable,which makes evasion more difficult. Despite increasing interest from policy makers,the literature on the impact of payment instruments on tax evasion is still scarce andfragmented. This paper therefore presents a systematic literature review on the topic.More specifically, we analyze 26 papers published in peer-reviewed journals, whichdocument that cash has a positive impact on tax evasion and the shadow economywhereas card payments foster value added tax compliance. Other topics, such as theimpact of digital wallets and central bank digital currencies on tax evasion, prove toCorresponding author: G. SpinelliPrint ISSN 2049-5404jOnline ISSN 2049-5412 (c) 2024 Infopro Digital Risk (IP) Limited65 be rather neglected. Finally, we discuss which policies can be introduced by policymakers to reduce tax evasion, and we provide suggestions for future research
Can cluster analysis enrich the innovation resistance theory? The case of mobile payment usage in Italy
Full text linkMobile payments provide several benefits, for consumers and merchants alike. Yet, on a worldwide scale their usage is still low. Also, the barriers to mobile payment usage are still a rather unexplored topic in the literature, which is instead focused on adoption behavior. Accordingly, our objective is to investigate the factors that hinder, respectively, mobile payment usage and intention to use by consumers. The theoretical framework for our analysis integrates the Technology Readiness Index (TRI) into the Innovation Resistance Theory (IRT). To empirically assess the model, we gathered data on mobile payment usage in Italy through a web-based survey among 1,795 consumers. For the full sample, we find that the impact of the IRT barriers is different for actual use and behavioral intention to use. Also, and most importantly, once we segment consumers based on their TRI, we find yet other results. Specifically, the impact of the IRT barriers is different across the proposed clusters. This confirms that cluster analysis does indeed add value to the IRT
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
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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