The Influence of Information Technology(IT)on Accrual Accounting Adoption:The Case of the Jordanian Public Sector

Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation plan,scheduled to be completed by 2021.Considering the difficulties of adoption,this process cannot be completed without an appropriate Information Technology(IT)system capable of providing the accounting information required for this reform.Therefore,this study aims to examine the influence of IT on accrual accounting adoption in the Jordanian public sector.The study employed the quantitative survey approach.Based on 331 usable questionnaires,the descriptive findings showed that the use of IT in the Jordanian public sector is relevant to daily accounting transactions in general and to accrual accounting in particular.The regression analysis showed a positive,significant relationship between IT use and accrual accounting practice.The IT specialist should be able to understand the needs of public sector in adopting accrual-based accounting.In line with today’s digitalization age,which integrates advanced technologies and numerous techniques,this study suggests that a combination of accounting and IT experts is a value added to sharpen the competitiveness of public sector reform.This study contributes to the extant literature in public sector,concerning the relationship between IT and accrual accounting adoption in the context of Jordan.

Farmers’precision pesticide technology adoption and its influencing factors:Evidence from apple production areas in China

The research aimed to understand farmers’willingness to adopt(WTA)and willingness to pay(WTP)for precision pesticide technologies and analyzed the determinants of farmers’decision-making.We used a two-stage approach to consider farmers’WTA and WTP for precision pesticide technologies.A survey of 545 apple farmers was administered in Bohai Bay and the Loess Plateau in China.The data were analyzed using the double-hurdle model.The results indicated that 78.72%of respondents were willing to apply precision pesticide technologies provided by service organizations such as cooperatives and dedicated enterprises,and 69.72%were willing to buy the equipment for using precision pesticide technologies.The results of the determinant analysis indicated that farmers’perceived perceptions,farm scale,cooperative membership,access to digital information,and availability of financial services had significant and positive impacts on farmers’WTA precision pesticide technologies.Cooperative membership,technical training,and adherence to environmental regulations increased farmers’WTP for precision pesticide technologies.Moreover,nonlinear relationships between age,agricultural experience,and farmers’WTA and WTP for precision pesticide technology services were found.

Dual carbon goal and agriculture in China:Exploring key factors influencing farmers’behavior in adopting low carbon technologies

Identifying the factors influencing farmers’adoption of low-carbon technologies(FA)and understanding their impacts are essential for shaping effective agricultural policies amied at emission reduction and carbon sequestration in China.This study employs a meta-analysis of 122 empirical studies,delves into 23 driving factors affecting FA and addresses the inconsistencies present in the existing literature.We systematically examine the effect size,source of heterogeneity,and time-accumulation effect of the driving factors on FA.We find that significant heterogeneity in the factors influencing FA,except for farming experience,sources of heterogeneity from the survey zone,methodology model,technological attributes,report source,financial support,and the sampling year.Additionally,age,farming experience,and adoption cost negatively correlate with FA.In contrast,educational level,health status,technical training,economic and welfare cognition,land contract,soil quality,terrain,information accessibility,demonstration,government promotion,government regulation,government support,agricultural cooperatives member,peer effect,and agricultural income ratio demonstrate a positive correlation.Especially,demonstration and age show a particularly strong correlation.Finally,the effect of demonstration,age,economic and welfare cognition,farming experience,land contract,soil quality,information accessibility,government promotion,and support,as well as agricultural cooperative membership and peer effects on FA,are generally stable but exhibit varying degrees of attenuation over time.The effect of village cadre,family income,farm scale,gender,health status,technical training,and off-farm work on FA show notable temporal shifts and maintain a weak correlation with FA.This study contributes to shaping China’s current low-carbon agriculture policies across various regions.It encourages policymakers to comprehensively consider the stability of key factors,other potential factors,technological attributes,rural socio-economic context,and their interrelations.

Analysis on the Impact of Cattle Fattening Technology on Farmer Households in Atabae Timor-Leste

Agriculture is one of the priority sectors in Timor-Leste. Introducing new agriculture technology is crucial to enhance agricultural production. Practicing cattle fattening can increase beef cattle body weight and generate income to the beef cattle farmers. As farmers face problems including agricultural production decline, lack of forages and information and weather unfavourable. The study’s purpose was to examine the impact of adoption of cattle fattening technology on farmer households in Atabae administrative post, Bobonaro municipality in Timor-Leste. There were 200 beef cattle farmers households where randomly selected in four villages in Atabae. It consisted of 65 farmers practicing cattle fattening and 135 farmers non-practicing cattle fattening. Face to face interviews used structured questionnaire. Statistical analysis such as t-test and descriptive analysis were used to examine impact adoption of cattle fattening technology by farmers and factor constraints of cattle production and the solutions of it. The results indicated the average value of cattle and profit were significant different from zero and it is associated with practicing of cattle fattening. The average of labour used on cattle activities, the average of cattle sold, and total cost spent on cattle were not significant different from zero. The percentage of farmers said that factors constraints cattle production were shortage of water and forage (53%) and spend time on culture ceremony and lack of capital (33%). The number of farmers said that they collected water from river, feed cattle with sago and forage (55.3%) and cultivated forage (23.4%). This finding contributes information to the farmers, traders, and Timorese government to continue implementing cattle fattening activities as it enhances farmers’ income and developing cattle production.

A Study on Technology Application and Performance of Small and Medium-sized Enterprises in the Context of Cloud Computing Application-A Case Study of Hotel Industry in Henan,China

This paper examines how the adoption of cloud computing affects the relationship between the technical and environmental capabilities of small and medium-sized enterprises(SMEs)in the tourism industry in Henan Province,China,thereby promoting the stable and sustainable development of the tourism industry,combining the laws of tourism market development,vigorously constructing a smart tourism project,guiding tourism cloud service providers to strengthen the cooperation and contact with the market’s tourism enterprises,introducing and utilizing cloud computing technology,optimizing and improving the functions of various tourism services of the enterprises,and enhancing the processing and analysis of enterprise-related data to provide tourism information.Strengthen the processing and analysis of enterprise-related data to provide tourism information,and further study the adoption of cloud computing and its impact on small and medium-sized enterprises(SMEs)in terms of technology and business environment knowledge,so as to make the best enterprise management decisions and realize the overall enhancement of the enterprise’s tourism brand value.

Does Internet use promote the adoption of agricultural technology?Evidence from 1449 farm households in 14 Chinese provinces

China is characterized as ’a large country with many smallholder farmers’ whose participation in modern agriculture is key to the country’s modern agriculture development. Promoting smallholder farmers’ adoption of modern agricultural production technology is one effective way to improve the capabilities of smallholder farmers. This paper aims to explore the impact of Internet use on the adoption of agricultural production technology by smallholder farmers based on a survey of 1 449 smallholders across 14 provinces in China. The results suggest that Internet use can significantly promote technology adoption, with the probability of adopting new crop varieties, water-saving irrigation technology and straw-returning technology increasing by 0.200, 0.157 and 0.155, respectively. Furthermore, the effect of Internet use is found to be heterogeneous with a greater effect on smallholder farmers having low education levels, limited training, and high incomes. To increase agricultural production technology adoption by smallholders, rural Internet infrastructure and Internet use promotion should be the focus for the Chinese government.

Do cooperatives participation and technology adoption improve farmers’welfare in China?A joint analysis accounting for selection bias

This study examines the impact of farmers’cooperatives participation and technology adoption on their economic welfare in China.A double selectivity model(DSM)is applied to correct for sample selection bias stemming from both observed and unobserved factors,and a propensity score matching(PSM)method is applied to calculate the agricultural income difference with counter factual analysis using survey data from 396 farmers in 15 provinces in China.The findings indicate that farmers who join farmer cooperatives and adopt agricultural technology can increase agricultural income by 2.77 and 2.35%,respectively,compared with those non-participants and non-adopters.Interestingly,the effect on agricultural income is found to be more significant for the low-income farmers than the high-income ones,with income increasing 5.45 and 4.51%when participating in farmer cooperatives and adopting agricultural technology,respectively.Our findings highlight the positive role of farmer cooperatives and agricultural technology in promoting farmers’economic welfare.Based on the findings,government policy implications are also discussed.

Aquaculture Technology Adoption by Fadama Ⅲ Farmers in Niger Delta, Nigeria

This study was conducted in Akwa Ibom, Bayelsa and Delta States of the Niger Delta, Nigeria. It examined the level of adoption of aquaculture technologies by Fadama Ⅲ beneficiaries and assessed the differences in adoption levels on sate basis. Five fish farmers were randomly selected on multiple stage bases from 18 Fadama Users＇ Groups （FUGs） amounting to 90 farmers as the sample size for this study （n=90）. Structured questionnaire was used to elicit information from respondents. Data collected were measured using descriptive and adoption Sigma method analysis. Results obtained revealed that of the 12 selected aquaculture based technologies recommended by Fadama Ⅲ, the ratio of adoption skills ranged from 1 high： 7 medium： 5 low. The adoption levels followed a sequence of earthen ponds preparation being the highest, and stocking density techniques being the lowest. The overall adoption level was 4.20 which implied that the aquaculture farmers were categorized as medium adopters using the Sigma method scale. It was recommended that farmers with adoption levels at medium and low ranges should be focused upon with more teaching sessions by community facilitators and that other extension workers should emulate the strategies used by Fadama Ⅲ in developing farmers.

Factors Influencing Attitude towards Technology Adoption among Permanent Food Production Park (PFPP) Program Participants in West Malaysia

The study explores the factors influencing attitude towards agricultural technology adoption among Permanent Food Production Park(PFPP)program participants in West Malaysia and the factors that influence their attitudes.The PFPP program is one of the programs introduced by the government of Malaysia with the objectives of increasing food production,as well as supporting local agriculture entrepreneurs.The study employed a cross-sectional study design and has been conducted in four West Malaysian states with a sample of size of 275 respondents.The results indicated that the respondents had a positive attitude towards technology adoption and factors such as knowledge and skill,benefit,education level,years of experience in agriculture and gross income had influenced their attitude.

Uncertainty aversion and farmers' innovative seed adoption:Evidence from a field experiment in rural China

Based on the microdata of 705 wheat farmers in the Loess Plateau, this study empirically analyzes the impact of uncertainty on farmers' adoption of innovative seeds using a field experiment. The results indicate that farmers are generally ambiguity-averse and risk-averse. In addition, farmers with higher ambiguity aversion and risk aversion are less likely to adopt innovative wheat seeds, where their risk aversion plays a dominant role. Enhancing information access will alleviate the negative influence of ambiguity aversion on farmers' adoption of innovative seeds, and interlinked insurance and credit contracts will be beneficial to ease the adverse effect of risk aversion on the adoption of innovative wheat seeds. Meanwhile, heterogeneity analysis reveals that the inhibitory effects of ambiguity aversion and risk aversion on innovative seed adoption are more significant among farmers with lower education and household income.The government can establish both ex-ante and ex-post relevant guarantee mechanisms to help farmers preferably cope with various uncertainties in the production process, remitting farmers' ambiguity aversion and risk aversion to enhance new agricultural technology adoption rates.

Adoption of Improved Rice Varieties in the Global South:A Review

Improved rice varieties(IRVs)play a significant role in establishing food security and improving livelihood in the Global South since its introduction in the 1960s.However,the adoption of new IRVs has remained relatively low.This low adoption poses a challenge to rice-producing and consuming countries as they are increasingly threatened by production shortages,malnutrition,and poor rice quality.Many empirical studies have attempted to identify the determinants influencing the adoption of IRVs by distinguishing the characteristics between adopters and non-adopters.This review showed a consensus on the important determinants influencing the adoption of IRVs in the Global South.Findings synthesized from 99 studies suggested that variables(farm size,education,information access and farm location)examined extensively are not necessarily the most important determinants of adoption when undertaking a weighted analysis.Terrain,source of seed and technology-related attributes(perceived yield,maturity,ease of use,marketability and technical efficiency)are more important determinants of adoption,with determinants changing according to adoption type(probability or intensity of adoption),variety type and region.The recommendations for future adoption studies include:incorporating more technology-specific variables,increasing research for overlooked regions and variety types,shifting away from predominant static analysis by capturing the dynamics of the adoption process,and considering the potential biases in analyses.This review will facilitate the development of targeted interventions and policies that promote IRV adoption in the Global South.

Analysis of Farmers Adoption Behaviour of CRIG Recommended Technologies as a Package: The Case of Some Self Help Cocoa Farmer Associations in the Eastern Region of Ghana

Adoption of recommended technologies as a package is the prelude to increase cocoa productivity per unit area. This is due to the interactive benefits of individual technologies which have been recommended by the Cocoa Research Institute of Ghana (CRIG). However, many surveys among cocoa farmers have reported low adoption of technologies resulting in low productivity of cocoa with an average of 450 kg/ha among small holder cocoa farmers in Ghana. The current study investigates the adoption behavior of some cocoa farmers belonging to some self help farmer associations in the Eastern Region who are being monitored by CRIG since 2011. Primary data was collected from 131 respondents using questionnaires to interview farmers between 2013 and 2015. The results showed that adoption of recommended cocoa technologies as a package was still low. Respondents, however, identified a number of challenges including high cost of inputs, lack of finance and access to credit, high cost of labour and old age as some factors hampering composite adoption of the full CRIG technologies. It is recommended that small-scale cocoa farmers need a sustainable and convenient microfinance that can motivate and help them afford the cost associated with the full package of technologies. Farmers’ savings culture should also be nurtured to enhance their financial capabilities and investment in the cocoa farm.

Exploring Enablers and Barriers to Municipal Solid Waste (MSW) Management Technologies Adoption in the Kingdom of Bahrain

Municipal Solid Waste (MSW) becomes a point of focus globally due to its harmful effects on the environment and human health if it is not managed properly. MSW was proved globally to be used as a resource, and it has a major opportunity in the realm of conversion technologies. Accordingly, this study aims to explore the enablers and barriers to six different MSW management (MSWM) technologies adopted in the Kingdom of Bahrain, in order to ensure the successful adoption of these technologies that are Anaerobic Digestion (AD), Incineration, Pyrolysis, Gasification, Composting and Refused Derived Fuel (RDF). This study provides sufficient information to the decision and policy-makers for the processes of selection and adoption of the MSWM technologies in Bahrain, using a qualitative approach “mainly semi-structured interviews” with experts and then Thematic Analysis using nvivo12 software. The results show that the main themes that enablers and barriers fall under are: political (e.g. national waste management strategy), technical (e.g. segregation at source), managerial (e.g. capacity building), social (e.g. public awareness), economic (e.g. incentives to investment) and environmental (e.g. air quality). This study concluded that in order to succeed in the MSWM technologies adoption, the resulted barriers should be overcome. Furthermore, Incineration was recommended as the best solution to manage MSW which has the least barriers and most enablers in Bahrain as per the experts.

Generational Dynamics of Innovation Adoption in Chinese Consumer Markets: A Comprehensive Analysis

This extensive and comprehensive study delves into the intricate dynamics of generational responses to innovative marketing strategies within the dynamic landscape of the Chinese consumer market.Given China’s rapid economic growth and technological advancements,it has become imperative for businesses and marketers to grasp how different generations engage with marketing innovations.This study encompasses Baby Boomers,Generation X,Millennials,and Generation Z,each shaped by unique life experiences and societal contexts,resulting in distinct preferences and behaviors.Furthermore,the study offers a thorough analysis of how diverse generations in China interact with and respond to innovative marketing strategies,providing academic researchers and businesses operating in the rapidly evolving Chinese consumer marketing landscape with actionable insights.Understanding these generational dynamics is crucial for developing marketing strategies that resonate with diverse generational segments and harnessing the power of technology to connect with consumers across all age groups.The dynamic landscape is further enriched by the proliferation of digital technologies,social media platforms,and e-commerce ecosystems.This study scrutinizes how these generational cohorts interact with innovation in marketing,considering preferences,technological adoption patterns,cultural influences,and attitudes toward trust and privacy.Additionally,it examines generational disparities in marketing channel preferences,offering valuable insights for companies aiming to tailor their marketing strategies to effectively engage diverse generational segments in China.Importantly,this research underscores the strategic significance of understanding generational differences in marketing innovation adoption.It emphasizes that this knowledge is not solely an academic pursuit but rather a critical necessity for companies seeking to thrive in one of the most competitive consumer markets globally.By acknowledging and responding to the distinct preferences and behaviors of various generational cohorts,businesses can forge meaningful connections,optimize return on investment,and adeptly navigate the evolving consumer landscape.

Adoption of small-scale irrigation technologies and its impact on land productivity:Evidence from Rwanda

In an attempt to identify solutions to the effects of erratic rainfall patterns and droughts that limit agricultural production growth,the Rwandan government has recently increased investments in irrigation development.In this study,we analyze the adoption of small-scale irrigation technologies(SSITs)and its impact on land productivity using cross-sectional data from a sample of 360 farmers in Rwanda.The study uses the propensity score matching technique to address potential self-selection bias.Our results reveal that adoption decisions are significantly influenced by factors such as education,farm size,group membership,gender,extension services,access to credit,access to weather forecast information,risk perceptions,access to a reliable source of water for irrigation,awareness of rainwater harvesting techniques,and awareness of subsidy programs.In addition,the results show that the adoption of SSITs has a significantly positive impact on land productivity.The study concludes with policy implications that highlight the need to promote the adoption of SSITs among farmers as a strategy to improve agricultural productivity and food security in Rwanda.

Factors Explaining the Dynamics of Agricultural Technological Innovations Adoption: Evidence from Senegal’s Rain Maize Farmer

This paper analyzes the adoption dynamics of improved rainfed maize seeds disseminated in Senegal in 2013 by the West African Agricultural Productivity Program (WAAPP). We group maize producers into five groups (non-adopters, laggards/abandoners, late adopters, followers and pioneers/innovators) and take into account the heterogeneity of unobservable characteristics of the producers. In the pioneers/innovators group, the availability of labour, household size, shocks, and frequency of access to advice positively influence adoption, whereas financial constraints and high numbers of plots reduce the probability of adoption. Producers in the followers’ category tend to be older and more educated than those in the other categories. However, food insecurity and shocks such as diseases hamper adoption. For the group of late adopters, household size and available storage infrastructures explain adoption. However, the number of plots and shocks reduces their probability of adoption. Laggards tend to face shocks and food insecurity. The authors recommend to consider the dynamics of the adoption of technological innovations and heterogeneity of the characteristics of adopters groups in future research. They also recommend farmers to increase their adoption rate of the “Early Thai” and “Suwan 1” seed varieties thanks to their higher yields compared to traditional varieties. Also, a higher adoption rate would positively impact the food security of maize farmers in Eastern Senegal and High Casamance, especially in terms of availability. Other studies measuring the number of years needed for large-scale adoption of improved seed varieties should be conducted.

Factors Influencing Adoption of Biomass Energy Conservation Technologies in Selected Areas of Kitui County, Kenya

In Kenya, demand for biomass energy has increased due to increasing population and urbanization and high cost of alternative energy sources. This coupled with use of inefficient production and utilization technologies, has led to increased deforestation, environmental degradation and increased health impacts. In Kenya, a number of improved technologies have been developed and promoted;however, adoption still remains low. This study sought to assess factors influencing adoption of biomass energy conservation technologies in four selected areas of Kitui County, Kenya. Data were collected using a structured questionnaire and guidelines for institutional and focus group discussions. Sampling was done through purposive and stratified random sampling. Results revealed three categories of biomass energy conservation technologies: energy saving stoves (46%), woodlots (9%) and improved charcoal conversion kilns (2%). The mean percentage adoption rate in the four study areas stood at 48% with Chuluni having the highest (51%) while Kitui West had the least (46%). Agriculture (28%), forestry (26%) and NGOs (Non-Governmental Organizations)/CBOs (Community-Based Organizations)(23%) were indicated as the main sources of information, while field days (35%), community trainings (30%) and demonstrations sites (22%) were the most preferred dissemination channels. High cost of technologies, lack of awareness, financial constraints, cultural preferences, gender aspects, lack of follow up programmes and inadequate capacity to enforce implementation of existing energy policies and regulation were indicated as key constraints to adoption of technologies. The study recommends development of a joint implementation strategy and follow up programmes that will look at the cost of technologies, dissemination channels and involvement of stakeholders’ in development and dissemination of biomass energy conservation technologies.

Technological Innovation Adoption Model for Construction Products

The construction sector is in need of further self-development due to recent innovations in technology.This is because the environmental problems which have been handled seriously all over the world in recent years,and studies related to the way of creating requirements and measures for healthy construction environments have been emphasized.For adoption of new technological construction products in that sector;a system which will encompass designers,contractors and users is required.For selection and widespread use of new technological products,the decision-making is not only sufficient but also cultural and socio-economic factors and conditions are gaining in importance.For the implementation and control of the new construction product assigned,a process of testing is required.The process of testing should be structured by allowing the use of new technological products in a system of continuous self-improvement by preventing the usage without change for a substantial amount of time.All of these processes have been examined within the scope of the doctoral thesis in model,which was developed for the adoption of technological innovation.In this study,the aim is to contribute to the creation of an appropriate adoption roadmap for constant self-renewal and self-improvement of construction environments,which are sensitive to the environment.

Factors Affecting Adoption of Improved Rice Varieties among Rural Farm Households in Central Nepal

The use of improved high yielding crop varieties is an important avenue for reducing hunger and food insecurity in developing countries. Using cross-sectional data obtained from a survey conducted during 2013 crop season, we performed a probit model （plot-level analysis） to determine the probability of adopting new improved rice varieties （NIRVs） by smallholder farmers particularly from two main agro-ecological regions （hills and tropical plain terai regions） of Central Nepal. The results revealed that education, extension services and seed access play significant roles in adoption decisions. Additionally, farm and field characteristic variables such as farm size, endowment of favorable land type （e.g. lowlands）, and animal power （e.g. oxen） are the key factors influencing the probability of adopting NIRVs. The results showed that technology specific variables （e.g. yield potential and acceptability） are significant for explaining adoption behavior, implying that it is important to take farmers＇ preferences to varietal characteristics into consideration in the design of a research and development program. Given the significant role played by extension and access related variables, increased emphasis on information dissemination, field demonstration, and farmers＇ participatory research and training programs to popularize new rice varieties and enhance their adoption rate are required. This also suggests that policy intervention should be made on improving the educational status of farming households, and developing programs on varietal package of rice seed which offer farmers a variety of choices among the appropriate pools of germplasm. Such programs ultimately help farmers develop more profit-oriented behavior which are necessary to enhance adoption rate, production and food security in the long run.