Purpose – We expect an explosive application of these technologies to take place when they become mature and may further assist auditors in improving the quality of their work. How to use some of the computer‐assisted auditing techniques (CAATs) more effectively with the emerging information...

Purpose – Prior research suggests that significant impediments to the growth in electronic commerce exist, particularly in relation to international exchanges. This paper aims to investigate the respective roles of vendor location (domestic vs international) and web assurance seals in the...

In this paper, grounded theory is investigated and applied to research on electronic commerce in order to demonstrate its use and potential limitations in accounting research. Grounded theory enables relevant theoretical concepts to emerge from the data and, in this way, leads to discovery. In...

Banking has traditionally operated in a relatively stable environment for decades. However, today the industry is facing dramatically aggressive competition in a new deregulated environment. Positioning is an attempt to distinguish the bank from its competitors along real dimensions in order to...

Purpose – The purpose of this paper is to investigate how perceived service quality, satisfaction and trust determine loyalty in e‐commerce settings at the level of construct dimensions. Design/methodology/approach – A survey method approach was used in this study. To test the...

After discussing the basis of business value and competitive advantage in today’s economy, this article explores the nature of small business and the increasing interdependence of business practice. An examination of the potential business value of Internet technologies is followed by an...

This paper looks at the potential for developing customer relationship strategies using the Internet (electronic customer relationship management) (ECRM) with particular relevance for SMEs. Its basis is in qualitative research and it attempts to integrate the two Internet technologies of the Web...

This paper examines the literature concerning consumers’ purchasing on the Internet and reports on a project that contained qualitative findings with the help of quantitative data to uncover consumer purchase orientations for financial services. The findings showed support for the literature...

This paper examines the use of consumer‐driven innovation networks within the UK food‐retailing industry using qualitative interview‐based research analysed within an economic framework. This perspective revealed that, by exploiting information gathered directly from their customers at...

Given the growth of services and their importance in the economy, e‐business and the Internet have the potential to increase the competitiveness and growth of small firms. However, the general pattern is that the smaller the enterprise, the less likely they are to be prepared to adapt their...