This study analyzes the perception of university students regarding the use of virtual reality (VR) in higher education, focusing on their level of knowledge, usage, perceived advantages and disadvantages, as well as their willingness to use this technology in the future. Using a mixed-methods approach that combines questionnaires and semi-structured interviews, both quantitative and qualitative data were collected to provide a comprehensive view of the subject. The results indicate that while students have a basic understanding of VR, its use in the educational context is limited. A considerable number of students recognize VR’s potential to enhance the learning experience, particularly in terms of immersion and engagement. However, significant barriers to adoption were identified, such as technical issues, the high cost of equipment, and inadequate access to technological infrastructure. Additionally, there is a need for broader training for both students and faculty to ensure the effective use of this technology in academic environments. The semi-structured interviews confirmed that perceptions of VR vary depending on prior exposure to the technology and access to resources. Despite the challenges, most students appreciate VR’s potential to enrich learning, although its effective adoption will depend on overcoming the identified barriers. The study concludes that strategies must be implemented to facilitate the integration of VR into higher education, thus optimizing its impact on the teaching-learning process.

This study investigates the factors influencing the adoption of telehealth among consumers in Malaysia, aiming to understand the impact of effort expectancy, performance expectancy, computer self-efficacy, and trust on the intention to use telehealth, building on the Unified Theory of Acceptance and Use of Technology (UTAUT). A quantitative descriptive methodology was used, collecting data from 390 Malaysian consumers via an online survey. The data were analyzed using IBM SPSS software to evaluate the relationships between the variables. The analysis revealed significant positive relationships between all examined factors and the adoption of telehealth. Performance expectancy was the most influential factor, followed by trust, effort expectancy, and computer self-efficacy. The multiple regression model indicated that these variables collectively explain 82.1% of the variance in telehealth adoption intention. The findings provide valuable insights for providers and marketers, suggesting that telehealth platforms should focus on performance expectancy, trust, and ease of use. Additionally, the study emphasizes the need for supportive policies from the Malaysian government to enhance telehealth adoption. The results contribute to the literature on healthcare technology adoption, offering practical implications for improving telehealth implementation in Malaysia.

Sustainability has turned into a critical focus for businesses, drawing considerable interest from the commercial sector and scholarly environments. While empirical investigations have been conducted regarding sustainability reporting within small and medium enterprises, only a limited number of companies are subjected to increased pressure to adopt sustainability reporting practices, thereby ensuring enhanced transparency and disclosure in their financial and sustainability disclosures. This research, framed by Institutional Theory, delves into how challenges in sustainability reporting obstruct organizations from properly evaluating and sharing their progress on sustainability aims. With an explanatory research framework in place, we circulated survey questionnaires to 400 participants, who were randomly drawn from a population of 28,927 registered SMEs in Metro Manila, Philippines. The application of Interpretative Structural Modelling and MICMAC Analysis revealed that the absence of regulatory frameworks, governmental assistance, and sustainability infrastructure constitutes the most critical obstacles impacting other determinants. In contrast, neither the deficiency in sustainability awareness nor the inadequacy of training and skills demonstrated a considerable impact on the other identified barriers. This study clarifies the complex interactions and interrelations among the obstacles to sustainability reporting, thus providing significant perspectives for organizations aiming to overcome these difficulties. The findings suggest that business leaders and stakeholders can formulate targeted strategies and interventions to facilitate the adoption of sustainability reporting practices within organizations. The application of the institutional theory framework highlights that pressures arise from a diverse array of institutional actors, including regulators, customers, and local communities, which collectively shape corporate behavior and reporting methodologies.

Today’s automation of the audit process increasingly relies on electronic auditing, especially computer-assisted audit techniques (CAATs), and has become a global necessity. Therefore, this study aims to explore the influence of technological, organizational, and environmental (TOE) factors on audit firms’ adoption of CAATs in developing countries, focusing on Ethiopia. The research employed a quantitative approach and gathered 113 valid responses from certified external auditors in Ethiopian audit firms. The data was then analyzed through the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The findings show that relative advantage and compatibility are the significant technological attributes influencing CAAT adoption in Ethiopian audit firms. Besides, auditors’ information technology (IT) competency was a significant organizational attribute influencing CAAT adoption. Environmental attributes such as the complexity of the client’s accounting information system (AIS) and the professional body support significantly impact the adoption of CAATs. Additionally, the size of an audit firm reduces the impact of clients’ AIS complexity on the adoption of CAATs in Ethiopian audit firms. The findings underscore the significance of CAAT adoption in audit firms and offer valuable insights for policymakers and standard setters in crafting legislation for the Ethiopian audit industry. This study represents the first scholarly effort to provide evidence of CAAT adoption in audit firms in developing countries like Ethiopia.

Technological advancements are transforming agriculture, yet adoption rates among agricultural extension officers, especially in regions like West Java, remain modest due to several challenges. This study applies the Technology Acceptance Model (TAM) to investigate factors influencing the adoption of agricultural technologies by agricultural extension officers in West Java. Specifically, we explore the role of socialization, training, access to technology, cost, perceived ease of use, and perceived usefulness in shaping behavioral intention and actual adoption. Data were collected from 295 agricultural extension officers via structured surveys and analyzed using SmartPLS 4 software. The findings indicate that socialization and training collectively enhance both perceived ease of use and perceived usefulness, while Technology Investment Worth specifically enhances perceived usefulness by emphasizing the value of the investment. Access to technology also plays a critical role in increasing ease of use perceptions. Both perceived ease of use and usefulness positively influence behavioral intention, which in turn is a strong predictor of actual adoption. The results provide valuable insights for policymakers aiming to increase technology uptake among agricultural extension officers, promoting sustainable agricultural practices through improved access, support, and cost reduction initiatives.

The development and expansion of economies depend heavily on entrepreneurship, and Malaysia is no exception. Understanding the underlying elements that impact the success or failure of user adoption behaviour of online shopping activities is significant since entrepreneurship is critical in driving economic growth and innovation. The study includes 73 articles published from 2004 to the last of 2023 from Science Direct, Scopus, Google Scholar, and Web of Science. We utilised qualitative methods and systematic review issues through the findings of “qualitative” studies as the last step inside a systematic review using Nvivo14. Our study’s result illustrated that applying the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT) in Malaysian e-commerce validates the relevance of established theoretical frameworks. This study explores the relationship between 20 independent variables and five mediator factors, with dependent variables, e-commerce in Malaysia. The results highlight the intricate relationships between these variables and their importance for companies, decision-makers, and other stakeholders involved in Malaysian infrastructure financing. This review provides legislators, educators, researchers, and businesspeople with new knowledge in Malaysia so that decision-makers, investors, and aspiring entrepreneurs can make informed decisions.