IFRS adoption in the United States: An analysis of the role of the SEC’s Chairs

In this paper, we study the role of the SEC’s Chairs in the possible adoption of IFRS in the United States between 2005 and 2017. We mobilize the theoretical framework of institutional entrepreneurship to analyze the multidimensional institutional process which involves the streams of problem recognition, policy development and politics. Our qualitative empirical study finds that the SEC Chairs attempted to couple the three streams to different extents to achieve policy breakthroughs on IFRS adoption. We show how the coupling endeavors of Chair Cox opened a temporal window of opportunity for IFRS adoption, while Chairs Schapiro and White were unsuccessful in coupling the streams due to limited recognition of IFRS adoption as a central problem for the SEC, the inability to develop a practicable policy solution and unfavorable conditions in the policy stream. Our paper offers insights into the reasons for the SEC’s substantial efforts to introduce IFRS to U.S. capital markets and why these efforts never resulted in a formal decision on adopting IFRS for U.S. issuers. Our findings contribute to literatures on IFRS adoption, the temporal dimension of institutional entrepreneurship and the U.S. debate on IFRS.     

The role of social networks in the adoption of competing new technologies in Ghana

We use a detailed dataset to examine the impact of social networks, conditional on contextual and individual confounders, on farmers' adoption of competing improved soybean varieties in Ghana. Based on the contagion conceptual framework, we employ a spatial autoregressive multinomial probit model to examine how neighbours' varietal and cross-varietal adoption of improved varieties affect a farmer's adoption decision in the social network. Our results show that adoption decisions in a network tend to converge on one variety, such that beyond a threshold of adopting neighbours of that improved variety, the cross-varietal effects tend to lose significance in the network. If the shares of adopting neighbours of the improved varieties are equal, we find evidence that farmers are not more likely to adopt either improved variety compared to farmers with no neighbours who have adopted the improved varieties. The findings demonstrate the significance of neighbourhood effects in the adoption of competing technologies.     

Social media adoption behaviour: Consumer innovativeness and participation intention

With the emergence of social media, the trends of selfies have become common across various social networking platforms as a distinctive way of self-presentation. It has aroused the interest of various scholars to comprehend the consumer adoption behaviour for social media. Thus, built on the innovation diffusion theory (IDT) and theory of planned behaviour (TPB) perspective, this paper developed a model to empirically test whether and how critical factors of consumer selfie-posting behavioural intention on social media affect behavioural intention and word-of-mouth to consequently enhancing their adoption behaviour towards social media to post selfies. The data were gathered from 353 young consumers who post their selfies clicked via smartphone on their social media accounts. The results revealed that consumer innovativeness and participation intention directly and indirectly affect consumer adoption behaviour for social media to post their selfies. Additionally, the study identified that among all critical factors, participation intention and perceived behaviour control have strongest influence on behavioural intention to post selfies followed by consumer innovativeness, attitude towards selfie-posting and subjective norms. The study contributes to the extension of TPB by adding participation intention and positive WOM, adoption of social media. This research validated the significant roles of consumer innovativeness, participation intention, positive WOM and intention to post selfies in predicting the adoption behaviour. Practitioners and marketers of social media sites can improve the usability and effectiveness of positive WOM and intention to post selfies to attract more young consumers.     

Rural development in the digital age: Does information and communication technology adoption contribute to credit access and income growth in rural China?

Information and communication technology (ICT) plays an important role in rural livelihoods and household well-being. Therefore, this study examines the impact of ICT adoption on farmers' decisions to access credit and the joint effects of ICT adoption and access to credit on household income using 2016 China Labour-force Dynamics Survey data. Both recursive bivariate probit model and a selectivity-corrected ordinary least square regression model are employed for the analysis. The results show that ICT adoption increases the probability of access to credit by 12.8% in rural China and empowers rural women and farm households in relatively less-developed regions to access credit. ICT adoption and access to credit affect household income differently. ICT adoption significantly increases household income, while access to credit significantly reduces it, primarily because farmers do not use the acquired credit to invest in income-generating farm and off-farm business activities. ICT adoption has the largest positive impact on household income at the highest 90th quantile. Our findings suggest that improving rural ICT infrastructure to enhance farmers' ICT adoption and developing ICT-based financial products to enable households to access sufficient funds can improve rural household welfare.     

Shared consumption and its determinants: A systematic literature review and future research agenda

Shared consumption is rapidly evolving as a potential alternative consumption paradigm and hence gaining increased scholarly attention. In the last 5 years, there has been an exponential increase in research focusing on the adoption of shared consumption. There is a pressing need to consolidate and reconcile the resultant insights, which calls for an appropriate review study. Accordingly, this study aims to systematically review the extant literature on the adoption of shared consumption, synthesize the body of knowledge and provide a comprehensive understanding of this emerging consumption mode. Following the SPAR-4-SLR review protocol, this systematic review draws upon the theoretical guidance provided by the theory of consumption values, innovation resistance theory and value-attitude-behaviour hierarchy to synthesize 331 research articles. Bibliometric analysis was employed to reveal the research trend, most prominent journals, authors, articles and countries of research. A thematic analysis was carried out to synthesize the knowledge of the literature corpus. The results suggest that while economic incentives commonly drive individuals to participate in shared consumption, social incentives significantly influence participation in a peer-to-peer setting. Perceived risks (physical, privacy, safety and security) deter participation, while trust plays a vital role in adoption. It has also unveiled some inconclusive relationships in the literature, such as the effect of environmental considerations and materialism on sharing intention. The analysis shows that the providers' perspective has received less attention than the consumers. Further, it is important to empirically validate the findings in domains that transcend the extant industry specificity of studies. The salient observations were structured in an integrated model capturing the drivers and inhibitors of the adoption of the phenomenon. Finally, based on the TCCM framework, pertinent future research directions have been elaborated.     

基于UTAUT模型的高校学生E-learning采纳影响因素分析

在UTAUT模型基础上,对我国高校学生对于e-learning的采纳意向进行了实证研究,分析其影响因素,提出改进意见。结果表明,绩效期望会显著影响高校学生的采纳意向;社会影响、促进条件对行为意向具有正向影响,但相对绩效期望较小;高校学生对e-learning服务的满意程度对以后的使用意向和使用行为有正面影响,且满意对使用行为的直接影响大于其对采纳意向的影响。     

基于MOA理论的农民技术采纳行为研究——以水稻化肥减施技术为例

目的 随着化学肥料在全球范围的大量使用，所引起的农业面源污染问题不仅对整个生态系统造成的破坏难以估量，还直接影响了农民的切身利益。化肥减施增效技术是目前协调农业生产与环境保护的重要途径，但先进技术与生产应用之间存在不同程度上的脱节现象，这就需要将技术进一步物化，开展对技术“载体”的研究。方法 农业经营主体是肥料施用最直接的载体，农户施肥行为的规范程度直接关系肥料利用的效率及对环境的污染程度，文章以采用化肥减施技术的水稻种植农户为研究对象、从技术增效角度入手、运用MOA理论构建分析框架，借助结构方程模型和mplus7.0软件、对角加权矩阵伴均值-方差校正卡方检验（WLSMV）方法对样本农户技术采纳行为的决策过程进行实证分析。结果 （1）采纳机会、采纳动机、抗风险能力都对农户采纳技术的行为规范在1%的显著性水平上具有正向影响；（2）技术认知对其行为规范的路径系数为负，假设未通过验证；（3）行为规范对行为效益的路径系数高达0.97，行为效益对采纳意愿的系数为0.9。结论 影响农民行为的主客观因素中采纳动机是最显著的，行为执行的规范程度是决定其行为效益最直接、最重要的因素，行为效益又是农民是否继续采纳的重要参考，并据此提出相关建议。     

农产品电子商务采纳的增收机理研究——基于589个新型农业经营主体调查数据

[目的]随着农业资源日益稀缺、环境污染约束趋紧、传统增收动力逐渐减弱,如何拓宽农民增收渠道成为尤为重要的议题。已有不少研究从多角度论证了农产品电子商务能够有助于农业生产经营者获得增收,但农产品电子商务采纳对收入增长影响的内在机理还有待进一步揭示。探究农产品电子商务采纳行为产生增收效应的作用机理及边界条件,将有助于激发农产品电子商务发展的内生动力。[方法]文章基于资源基础理论,构建"农产品电子商务采纳—动态能力—增收效应"中介效应模型,并引入环境动态性为调节变量,以湖北省589个新型农业经营主体的调查数据为样本,进行了有调节的中介效应检验。[结果]实证结果显示农产品电子商务采纳对电子商务应用的动态能力、增收效应均具有显著的积极影响,而动态能力在农产品电子商务采纳与增收效应之间具有中介作用;与此同时,环境动态性对动态能力的中介作用呈现正向调节。[结论]应增强新型农业经营主体的农产品电子商务应用的动态能力,提升农业生产经营全过程的"电子商务适应化"水平,以充分发挥农产品电子商务对农业生产经营者的增收作用。