This paper aims to examine the mediating effect of attitude toward the continued application of e-tax in the association between perceived usefulness, ease of use, compatibility, and intention to continue applying e-tax based on empirical evidence from Vietnamese tax officials. Thereby, the research model is proposed and the hypotheses are developed on the basis of the Technology Acceptance Model (TAM). This study applies a quantitative analysis with a research sample of 343 tax officials from tax authorities at all levels within Vietnam. This study applies stratified and convenient sampling techniques. Structural equation modeling with AMOS was used to test the hypothesized relationships. The results revealed that among perceived usefulness, ease of use, and compatibility only perceived usefulness has a direct impact and positive relationship to the intention to continue applying e-tax and the attitude toward the continued application of e-tax also has a direct impact and positive relationship to the intention to continue applying e-tax. Especially, the results prove the mediating effects of attitude toward the continued application of e-tax on the relationships towards the intention to continue applying e-tax. This study contributes to both the literature and practice. The limitations and future research implications are discussed.

Social media is remarkably growing and shaping not only the lives of individuals but also the business domain by creating new paradigms of business. This study examines the interplay among some selected predicting organizational variables and the use of what are called Social Media Business Models (SMBMs). Furthermore, the study investigates the mediating role of e-readiness on the relationships among these organizational factors and the use of SMBMs. The study is a quantitative, descriptive and analytical study. Using a self-administered survey, primary data were collected from 150 employees from the Jordanian SMEs. Smart PLS 3 software was employed to validate the proposed study model using a Structural Equation Modelling (SEM). The findings confirmed that compatibility, innovativeness, cultural and management support, and e-readiness have a statistically significant direct impact on the use of SMBMs. Finally, the study confirms that e-readiness mediates the relationship between compatibility and innovativeness as predicting variables and the use of SMBMs.

This research effort addresses the role of social media marketing activities, the compatibility with latest technology availability and perceived ease of use of social media and technological applications and systems to influence the attitude towards adoption that further enhances the marketing performance. The hotel industry of UAE is required to adopt the social networking sites and online marketing approaches instead of traditional marketing pattern to attract the customers on large-scale worldwide specifically. In addition, Due to Covid19 pandemic era, the need for online applications has increased dramatically to avoid the physical contact. The study contributes to the body of knowledge by explaining the role of social media marketing, its compatibility and ease of use to predict the attitude towards adoption that further influences the marketing performance. The study reported that social media marketing efforts, the compatibility of online applications and perceived ease of use influence the attitude towards the adoption of social networking sites significantly, moreover the marketing performance is influenced by inclined attitude of adoption network related applications.

The intricacies of economic activities and growing increase in competition have made commercial units with the duty of production and financial data processing, orienting themselves with production cycle. This is considered as the heart of organization such that they could be more effective in decision-making. The method adopted in this research is descriptive – survey and it attempts to attain the objectives the researchers based on four independent variables including Production design, Programming, production operations and cost accounting. To test the hypotheses, the study adopts one sample T test method and to investigate uniformity of effects of each variable, Kruscal-Wallis test is employed. The results obtained from the tests indicate that AISs are not compatible with production cycle, where, in turn, has led to rejection of modern costing systems such as activity based costing (ABC).