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.

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 purpose of this study is to explore factors influencing the blockchain adoption in agricultural supply chains, to make a particular focus on how security and privacy considerations, policy support, and management support impact the blockchain adoption intention. it further investigates perceived usefulness as a mediating variable that potentially amplifies the effects of these factors on blockchain adoption intention, and sets perceived cost as a moderating variable to test its influence on the strength and direction of the relationship between perceived usefulness and adoption intention. through embedding the cost-benefit theory into the integrated tam-toe framework and utilizing the partial least squares structural equation modeling (PLS-SEM) method, this study identifies the pivotal factors that drive or impede blockchain adoption in the agricultural supply chains, which fills the gap of the relatively insufficient research on the blockchain adoption in agriculture field. the results further provide empirical evidence and strategic insights that can guide practical implementations, to equip stakeholders or practitioners with the necessary knowledge to navigate the complexities of integrating cutting-edge technologies into traditional agricultural operations, thereby promoting more efficient, transparent, and resilient agricultural supply chains.

This study aims to examine how marketing mix and trust theories influence users’ intentions to adopt herbal platform services in Thailand and examine the impact of these intentions on actual service usage, placing a special focus on the integration of technologies in the context. The significant potential for growth in Thailand’s herbal business and the currently underutilized online platforms, it is crucial for stakeholders to understand the determinants of investment intentions. Merging marketing mix and trust theories, this research offers a comprehensive analysis of factors influencing the use of herbal platform, highlighting the relevance of herbal in enhancing service adoption. This study utilized a quantitative approach, gathering data through online surveys from 416 users of online herbal platforms in Thailand using SEM to examine the impact of gender on consumers’ decisions to use these platforms. This study provides insights into effective business strategies for herbal companies and contributes novel perspectives to the literature on herbal services. It specifically examines cognitive and emotional trust impacts and explores gender dynamics within the context of Health development. The study clarifies the roles of these factors and assesses the impact of gender on platform adoption, highlighting the importance of m-Health services in facilitating this process. Enhancing user engagement with herbal platform services requires prioritizing influential determinants, streamlining the investment experience, and underscoring the sector’s contribution to economic revitalization. Authorities should prioritize simplifying the investment landscape and initiating advocacy campaigns, while platform developers are advised to improve the user experience, bolster educational efforts, and heighten awareness of the investment advantages within the herbal industry. This research provides stakeholders with insights into the factors that enhance Thais’ engagement with herbal market platforms, especially via online channels. Identifying these key drivers is anticipated to boost participation in the herbal market, thereby contributing positively to Thailand’s economy.

This study investigates the public’s perceptions of digital innovations in pharmacy, with a focus on health informatics and medication management. Despite the rapid development of these technologies, a comprehensive understanding of how various demographics perceive and interact with them is lacking hence, this research aims to bridge this gap by offering insights into public attitudes and the factors influencing the adoption of digital tools in pharmacy practice, as KSA population and healthcare professionals after Covid-19 has observed the significant potential of digital health. A cross-sectional survey involving 1132 participants was conducted, employing SPSS for data analysis to ensure precise and reliable results. The findings indicate general optimism about the potential of digital innovations to enhance healthcare outcomes but concerns about data privacy and usability significantly affect user acceptance. The researchers recommended tailored educational programs and user-centered design to facilitate the adoption of digital pharmacy innovations. Key contributions include the identification of ‘Ease of Use’ and ‘Data Security and Privacy’ as predominant factors in the adoption of digital health tools.