This study aimed to identify financial and cash flow risks associated with SMEs and investigated how managers perceived these risks using the analytical hierarchical process (AHP). Accordingly, a three-level decision model was structured using two criteria, probability and consequences, and a...

In the last decade, information systems (ISs) have made dynamic developments in light of their ability to enhance the performances of businesses. In relation to this, an organization that is effectively and efficiently managed often displays optimum performance using financial systems such as...

Although technology trends and acceptance have been considered crucial topics, limited research has examined stress-specific factors such as health anxiety in the context of the COVID-19 pandemic based on people's attitudes toward a mobile health app using the Technology Acceptance Model (TAM)....

Tax compliance is an issue that can be traced back to the introduction of taxes, which is the reason such compliance remains a significant topic in the current literature of academia and practice. Prior studies on the topic of tax compliance or non-compliance can be categorized into two, namely...

The current study investigates how perceived risks and trust factors affect customers' intentions to use mobile payment applications that utilize near-field communication (NFC) technology. The author created a conceptual model that includes five elements: intention to use, perceived risk,...

Despite tax being a fundamental method to redistribute wealth and achieve a sustainable economic and social system, tax agencies and institutions in most countries are struggling with low tax collections, This issue is often attributed to the level of compliance among taxpayers, To gain more...

In the last decade, information systems (ISs) have made dynamic developments in light of their ability to enhance the performances of businesses. In relation to this, an organization that is effectively and efficiently managed often displays optimum performance using financial systems such as...