This article explores the application of the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) framework in the context of integrating self-driving tractors into agricultural practices. With a focus on understanding the factors influencing the acceptance and adoption of this transformative technology, we delve into the implications for farmers, industry stakeholders, and the future of sustainable agriculture and rural tourism.

Blockchain technology has increasingly attracted the attention of the financial service sector, customers, and investors because of its distinctive characteristics, such as transparency, security, reliability, and traceability. The paper is based on a Systematic Literature Review (SLR). The study comprehended the literature and the theories. It deployed the technology-organization-environment (TOE) model to consider technological, organizational, and environmental factors as antecedents of blockchain adoption intention. The paper contributes to blockchain literature by providing new insights into the factors that affect the intention to adopt blockchain technology. A theoretical model incorporates antecedents of blockchain adoption intention to direct an agenda for further investigations. Researchers can use the model proposed in this study to test the antecedents of blockchain adoption intention empirically.

E-commerce plays an important role in many organizations and businesses, including small and medium-sized enterprises (SMEs). Although the body of scientific knowledge carries significant research in addressing the main drivers and challenges of e-commerce among SMEs, the Saudi market was untouched, especially after the official Saudi government classification of SMEs back in December of 2016. Therefore, this study aims to explore the most common factors and challenges of SMEs when utilizing e-commerce in Saudi Arabia. It focused on Jeddah City as the second-largest city and the main seaport of the country. This research is based on a quantitative survey carried out among 63 firms, due to the difficulty in reaching a larger number of participants who had dedicated time and budget. The examined factors were collected from the literature and classified using the Technology, Organization, and Environment Model (TOE). Out of 63 firms, only six were adopting e-commerce. This led us to focus more on the challenges that hindered the remaining 57 from utilizing e-commerce. The analysis results uncovered the status of e-commerce among a sample of Saudi SMEs and showed that the knowledge and awareness level of e-commerce potential for businesses play a significant factor in reaching this incredibly low number.

The utilization of digital tools in agricultural extension has facilitated information delivery through non-face-to-face interactions. Therefore, this study aimed to map the variation in digital tools used by agricultural extension workers to access and deliver information and analyse the outcomes of farmers’ adoption. Data were collected through in-depth interviews with agricultural extension workers at 11 Agricultural Extension Centers. The data were processed using the N-Vivo qualitative data analysis software. The results showed that extension workers combined various digital tools as sources of extension materials and channels for delivering information to farmers. Although social interaction between agricultural extension workers and farmers occurred non-face-to-face, messages could be adopted by farmers and yield tangible outcomes. This was reflected in the asynchronous communication, allowing extension workers sufficient time to improve the quality of the delivered messages. Farmers also had sufficient time to review the received information content in this context repeatedly. These results implied that although extension content is delivered through non-face-to-face interaction, it can still drive adoption with significant outcomes.

This study explores the pivotal factors influencing the adoption of International Financial Reporting Standards (IFRS) in the banking sector of Vietnam, focusing on the perceptions of its benefits, the competence of accountants, the involvement of managers, and the guidance from the accounting and auditing community. Employing Exploratory Factor Analysis (EFA) on data collected from 236 professionals across accounting, auditing, banking, and finance, the research reveals that the perceived benefits of IFRS, active managerial participation, and advice from the accounting-auditing community significantly encourage the adoption of IFRS within Vietnamese commercial banks. Interestingly, the competence of accountants was not identified as a significant determinant. These findings suggest a nuanced landscape of IFRS adoption, emphasizing the importance of managerial support and community guidance over individual accountant competence. The study contributes to the broader discourse on IFRS adoption, offering actionable insights for banks, policymakers, and potentially applicable strategies for firms in Vietnam or similarly positioned economies on the path to IFRS compliance.