Small businesses represent an important element of many western economies. However, they often struggle with resources needed to succeed, and small business owners often have to perform many, if not all, roles in their organizations. One of the key functions that small businesses need to excel...

Purpose – This paper aims to empirically explore the TOE (technology-organisation-environment) factors influencing small to medium-sized enterprises' (SMEs') adoption of enterprise applications (EA). Design/methodology/approach – Direct interviews were used to collect data from a random...

Purpose This paper aims to identify key factors driving auditors’ adoption of Generalized Audit Software (GAS) in a large developing country, Indonesia, through the lens of the technology, organization and environment (TOE) framework. Design/methodology/approach Results of this study are based...