This paper aims to propose research with the aim of developing a conceptual digital technology acceptance model for micro and small organizations that will offer improvement of existing models. In ...order to develop a conceptual model, a review of the literature on the topic of technology acceptance by organizations was made with special emphasis on micro and small organizations. The analysis of previous research shows a lack of research that would focus on developing digital technologies acceptance models for micro and small organizations while covering the digital maturity of the organization and the decision-making style of decision-makers. Micro and small organizations differ from medium and large organizations, primarily in resource availability and limited knowledge of new technologies. The paper presents the identified key factors influencing the acceptance of technologies by micro and small organizations. A review of the decision-making style of decision-makers and the digital maturity of the organization in the process of digital transformation is given. The proposed conceptual digital technology acceptance model for micro and small organizations is presented, and the factors defined by the literature review are briefly explained. The proposed model will be tested as part of further research by the author.
The subject of the research is to determine the level of digital maturity of audit companies in the Republic of Croatia. Given the importance of monitoring and implementing digital trends in ...business, it is essential to determine the current position of companies on their digital transformation path. In assessing the current position of the company, digital maturity models with predefined dimensions are used. In connection with this, a research question arises: which phases of digital maturity can be identified in audit companies in the Republic of Croatia? A review of the literature defines the maturity model and methodology for assessing and determining the level of maturity. The impact of certain dimensions of the model is examined through an online questionnaire sent to audit firms' 206 e-mail addresses. A total of 45 correctly completed questionnaires were returned. The analysis of the collected data identified four dimensions ofmaturity, and it was found that most of the analyzed companies are at a high third level of digital maturity. This leads to the conclusion that audit firms' digital maturity in the Republic of Croatia is at a high level, which is contrary to previous research, which points out that despite the awareness of the need to digitize operations, audit firms do not take steps in this direction.
The relationship between organizational mission and vision statements, organizational commitment, and job satisfaction has been discussed vastly in previous research, both in the domain of public ...sector organizations and in profit organizations.
The goal is to investigate if there are differences in organizational commitment and job satisfaction between employees who are familiar with the mission and vision of their organization, compared to those who are not familiar with them.
A survey research has been conducted on a sample of 114 employees in private and public sector organizations in the Republic of Croatia. Data were analysed using a t-test to determine the differences between two groups of respondents, i.e. those who are familiar with the visions and mission of their organisation, and those who are not.
There are differences in job satisfaction levels between employees who are familiar with the mission and vision of the organization in which they are employed and those who are not. Furthermore, differences are particularly evident in the group of public sector employees.
The presence of awareness of the organizational mission and vision among employees has a positive effect on their job satisfaction. This is possibly an indicator of the organization’s culture, which fosters positive values embedded in the organizational vision and mission.
Auditing of financial reports is an activity that implies verification of compliance of financial reports with applicable laws and financial reporting standards. As such, it is based on the opinions ...that auditors form independently on the basis of complex analyzes and verifications. Higher quality and accuracy depend on the amount of data being considered and included in the sample. This goal can be reached fast with the use of "smart computers" that use cognitive technology. This paper aims to point to the importance of applying cognitive technology in the process of auditing financial report. Research of the views of auditors on the territory of the Republic of Croatia has been linked to the perception of the application of new technologies with the aim of producing better and more accurate final results of the audits.
The subject of this research is to determine the level of digital technology acceptance in micro and small organizations. There is a lack of research in the existing literature that would move away ...from existing models and theories and explain the reasons for digital technology acceptance by micro and small organizations. It was noticed that research on the intention to accept digital technologies in micro and small organizations needs to focus on moderating factors, the influence of which has been neglected in existing research. For this reason, a model for digital technology acceptance by micro and small organizations was created, which explored the effect of moderating factors and encompassed the key characteristics of micro and small organizations. The effect of perceived financial risk, perceived security risk, perceived loss of time, perceived government pressure, and the level of knowledge of decision-makers on the intention to accept digital technologies are examined. As well the relationship between external pressure (market participants' pressure and crisis circumstances) and the level of knowledge of decision-makers in organizations was explored. The focus of the research is to explore the moderating effect of the organization's digital maturity and competitive priorities on the relationship of factors (perceived security risk, perceived loss of time, perceived government pressure) and intent to accept digital technologies. The moderating effect of the decision-makers decision-making style on the relationship between external pressure (market participants' pressure and crisis circumstances) and the level of knowledge of decision-makers are explored as well.
This paper aims to investigate Croatian consumers' attitudes about mobile messenger chatbots (MMC) and their propensity to use them. The proposed conceptual model is based on the Technology ...Acceptance Model (TAM) and Innovation Diffusion Theory (IDT). The research was conducted through an anonymous survey questionnaire available on the social network Facebook. The empirical research results show that perceived usefulness, perceived ease of use, compatibility, and attitude towards mobile advertisements are statistically significantly related to attitude towards mobile messenger chatbots. No negative correlation was found between internet privacy concern and consumer attitudes about mobile messenger chatbots. A positive correlation was found between attitude towards using mobile messenger chatbots and behavioral intention. In addition to the scientific contribution in better predicting chatbots' acceptance as a communication and promotional tool, the research results will also help marketing experts design advertising campaigns via mobile messenger chatbots.
The paper proposes a conceptual model of cloud computing acceptance. The
model includes variables from TAM (Technology Acceptance Model), TOE (Technology-organization-environment) framework, and the ...security risk variable. This study aims to verify the suitability of the proposed model for measuring cloud computing acceptance by the auditors and auditors' assistants in the Republic of Croatia. For the purposes of the
study, data were collected through a questionnaire. The sample included
111 certified auditors and 28 auditing assistants. The structural equation modeling (SEM) method was used to analyze the data collected and evaluate the proposed model. The results confirmed the impact of perceived usefulness and time and complexity on the intention to use. The influence of image, education, perceived ease of use and security risk on perceived usefulness was confirmed, while the effect of perceived ease of use on the intention to use did not prove significant.
Constructs perceived usefulness, perceived ease of use, and time and complexity explain 31% of the variance in intention to use cloud computing. The paper outlines the limitations of the research as well as
the scientific contribution.
U radu se predlaže konceptualni model prihvaćanja uslužnog računalstva. Model uključuje varijable TAM modela, TOE okvira i varijablu sigurnosnog
rizika. Cilj rada je provjeriti prikladnost predloženog modela za mjerenje prihvaćanja uslužnog računalstva od strane revizora i asistenata revizora u Republici Hrvatskoj. Za potrebe istraživanja prikupljeni su podaci putem anketnog upitnika. Uzorak je obuhvaćao 111 ovlaštenih revizora i 28 asistenata revizora. Korišteno je strukturalno modeliranje (SEM metoda) kako bi se analizirali prikupljeni podaci i procijenio predloženi model. Rezultati su potvrdili utjecaj percipirane korisnosti te vremena i kompleksnosti na namjeru korištenja. Potvrđen je
utjecaj ugleda, edukacije, percipirane lakoće upotrebe i sigurnosnog rizika na percipiranu korisnost, dok se utjecaj percipirane lakoće upotrebe na namjeru korištenja nije pokazao značajnim. Konstrukti percipirana korisnost, percipirana lakoća upotrebe te vrijeme i kompleksnost objašnjavaju 31% varijance namjere korištenja uslužnog računalstva. U radu su navode ograničenja istraživanja kao i znanstveni doprinos.
Društvene mreže kao što su Facebook, LinkedIn, Instagram i druge prepune su informacija koje mogu pomoći i odmoći prilikom donošenja odluke o zapošljavanju. Poslodavci koriste društvene mreže kao ...koristan alat koji im pomaže u boljem i bržem upoznavanja kandidata koji se prijavljuje na posao, bez iziskivanja dodatnih troškova ili interakcije sa samim kandidatom. Istovremeno poslodavci koriste društvene mreže kako bi objavili oglase za slobodna radna mjesta te kako bi doprli do kvalitetne radne snage brže od konkurencije. Bez obzira da li se društvene mreže koriste kao potpora tradicionalnom načinu zapošljavanja ili primarno za privlačenje kandidata one predstavljaju vrijedan alat u procesu zapošljavanja. Kako bi se istražio utjecaj društvenih mreža na proces zapošljavanja među poslodavcima u Republici Hrvatskoj provedeno je istraživanje o upotrebi društvenih mreža u svrhu zapošljavanja. Rezultati istraživanja pokazuju da veličina poslodavca i problemi s pronalaskom kvalitetne radne snage ne utječu na njihove stavove o upotrebi društvenih mreža u svrhu zapošljavanja.
Personalizacija oglasa postaje dominantna promotivna taktika koja se dodatno poboljšava primjenom novih tehnologija. Veća učinkovitost glavni je cilj takvog pristupa oglašavanju koji može uzrokovati ...i pojavu takozvanog „paradoksa privatnosti“ te time izazvati negativne reakcije potrošača u smislu izbjegavanja takvih oglasa. Ovaj rad istražuje čimbenike koji utječu na izbjegavanje personaliziranih oglasa komuniciranih putem društvene mreže Facebook. U okviru istraživačkog modela razmatra se utjecaj percipirane personalizacije, percipirane iritacije i percipirane zabrinutosti za privatnost na skepticizam prema oglasima i njihovom izbjegavanju. Provedeno je empirijsko istraživanje nad podacima prikupljenih putem mobilnih aplikacija Facebook i WhatsApp. U skladu s dobivenim rezultatima, utvrđeno je da ne postoji negativan utjecaj percipirane personalizacije na skepticizam prema oglasima dok postoji prema njihovom izbjegavanju. Izravni pozitivni utjecaj percipirane zabrinutosti za privatnost na skepticizam i izbjegavanje oglasa nije utvrđen. Utvrđeno je da pozitivan utjecaj percipirane iritacije oglasa na skepticizam ne postoji ali postoji vrlo jak utjecaj te varijable na izbjegavanje oglasa. Također, utvrđeno je da skepticizam prema personaliziranim oglasima nema pozitivan utjecaj na izbjegavanje personaliziranih oglasa. Osim novih spoznaja, rezultati ovog rada mogu biti korisni u osmišljavanju i provedbi promotivnih kampanja putem društvenih medija.
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