A novel model for assessing the degree of intelligent manufacturing readiness in the process industry: process-industry intelligent manufacturing readiness index (PIMRI)

Recently,the implementation of Industry 4.0 has become a new tendency,and it brings both opportunities and challenges to worldwide manufacturing companies.Thus,many manufacturing companies are attempting to find advanced technologies to launch intelligent manufacturing transformation.In this study,we propose a new model to measure the intelligent manufacturing readiness for the process industry,which aims to guide companies in recognizing their current stage and short slabs when carrying out intelligent manufacturing transformation.Although some models have already been reported to measure Industry 4.0 readiness and maturity,there are no models that are aimed at the process industry.This newly proposed model has six levels to describe different development stages for intelligent manufacturing.In addition,the model consists of four races,nine species,and 25 domains that are relevant to the essential businesses of companies’daily operation and capability requirements of intelligent manufacturing.Furthermore,these 25 domains are divided into 249 characteristic items to evaluate the manufacturing readiness in detail.A questionnaire is also designed based on the proposed model to help process-industry companies easily carry out self-diagnosis.Using the new method,a case including 196 real-world process-industry companies is evaluated to introduce the method of how to use the proposed model.Overall,the proposed model provides a new way to assess the degree of intelligent manufacturing readiness for process-industry companies.

UTR-CTOE： A New Paradigm Explaining CAATs Adoption

Computer assisted audit techniques （CAATs） are audit technologies that allow auditors to perform their audit work efficiently and effectively. However, little is known about CAATs adoption process by audit firms. Therefore, this paper adapts the technology readiness theory （TRI）, the unified theory of acceptance and use of technology （UTAUT） and the technology-organization environment （TOE） framework and Denison organizational culture theory, and presents a new theory of unified technology readiness and cultural-technological-organizational-environmental model （UTR-CTOE）, to explain CAATs adoption at both individual level and firm level. The methodology used in the study consists of a random sampling among the auditors through the administration of questionnaire. A total of 581 auditors registered with Mauritius Institute of Professional Accountants （MIPA） respond to the survey. Our main findings of this paper confirm that the relation between beliefs, such as perceived usefulness, perceived ease of use, facilitating condition and social influence, and motivation is positively correlated, while beliefs have a negative correlation with inhibition towards CAATs adoption. Results also indicate that firm＇s decision for CAATs adoption is positively influenced by cultural, technological, organizational, and environmental factors. Furthermore, there is an indirect impact of firm＇s internal and external influences on auditors＇ adoption of CAATs.