There is an urgent need to formalize Activity-Based Costing (ABC) for purposes of implementation and usage in enterprises so that enterprises have access to the critical element of global success, viz., strategic management accounting. To make this possible, the authors present a core cost ontology and micro-theory of costing for enterprise modelling that spans the knowledge representation of a...

In this paper, following the IT acceptance theory framework, we analyze factors that affect users’ acceptance of micro-blogging in a large corporate environment. We categorized users into 4 groups based on their posting and reading behaviors: Actives, Dabblers, Lurkers and Skeptics. Groups show different perceived benefits, cost concerns, and social influence factors. The work can help both pra...

Micro-enterprises have the potential to serve as the seedbed for industrialization. But in order to reach their potential, they face a myriad of challenges obstructing their path. A major obstacle to the cause is their inability to utilize technology to its full capability. Research has shown how IT enables organizations & even countries to leapfrog through stages of positive development. This ...

To deliver effective domestic retrofit at scale, it is essential to understand the current and required capabilities of building practitioners working in repair, maintenance improvement (RMI) existing buildings. Capability research construction sector has previously focused on large projects, but small, particularly, micro-firms that undertake RMI form 77% workers construction, are under-resear...

The epidemic has affected the business situation in entities, especially micro-sized enterprises, which mainly work service sector. In event of a crisis, it is sector that at high risk for business. To improve financial condition companies throughout Poland, so-called “anti-crisis shield” was prepared, addition, governing bodies Lubuskie Voivodeship prepared an assistance plan entrepreneurs. It...

The digital transformation of our society changes the way we live, work, learn, communicate, and collaborate. This disruptive change drive current and next information processes and systems that are important business enablers for the context of digitization since years. Our aim is to support flexibility and agile transformations for both business domains and related information technology with...