introduction: this research investigated the factors affecting implementation of activity based costing (abc) in operational budgeting of government agencies in isfahan province. methods: being an applied, cross-sectional and descriptive research, this study made use of a questionnaire for gathering data. governmental agencies that used provincial budget in isfahan province in 1388 comprised th...

Despite the huge investments by organizations in ERP implementation, maintenance, and user training, ERP implementation failures and less-than-satisfactory productivity improvements are common. End-users’ reluctance or unwillingness to adopt or use the newly implemented ERP system is often cited as one of the main reasons for ERP failures. To examine factors leading to the lack of end-user acce...

Received: 12 June 2006 Revised: 10 May 2007 Accepted: 22 July 2007 Abstract Although there is widespread agreement that leadership has important effects on information technology (IT) acceptance and use, relatively little empirical research to date has explored this phenomenon in detail. This paper integrates the unified theory of acceptance and use of technology (UTAUT) with charismatic leader...

This paper extends the unified theory of acceptance and use of technology (UTAUT) to study acceptance and use of technology in a consumer context. Our proposed UTAUT2 incorporates three constructs into UTAUT: hedonic motivation, price value, and habit. Individual differences—namely, age, gender, and experience—are hypothesized to moderate the effects of these constructs on behavioral intention ...

User perceptions of new technologies may ultimately affect their acceptance of that technology. Recent research has identified a clear connection between user perceptions of Sales Force Automation and their acceptance of Sales Force Automation technologies. Anecdotal evidence suggests that relative to less experienced salespeople, more experienced salespeople tend to have more negative percepti...

This paper considers the evolving literature on Organizational Improvisation, considering a number of different perspectives relating to its use and acceptance within a typology of modern management styles. Cunha et al.’s (1999) work is identified as a starting point, and particular attention is given to the gradual integration of improvisational working styles into the lexicon of management th...

This paper extends the unified theory of acceptance and use of technology (UTAUT) to study acceptance and use of technology in a consumer context. Our proposed UTAUT2 incorporates three constructs into UTAUT: hedonic motivation, price value, and habit. Individual differences—namely, age, gender, and experience—are hypothesized to moderate the effects of these constructs on behavioral intention ...

This study is to assess PBB in Shiraz municipality. So a questionnaire was issued and a model was proposed to assess the possibility of PBB. Based on SHAH model the study findings concerning the subjects were negative in relation to three authority dimensions namely the authority to assess the performance and human and technical abilities and there is not the authority necessary to execute PBB ...