K.V. Thomas's research while affiliated with Marian College Kuttikkanam and other places

Purpose The primary objective of this study is to examine how students' technological factors affect remote access (RA) in smart learning (SL) environments. Additionally, the paper explores the moderating effect of students' technical skills (TS) on RA and SL. Design/methodology/approach The study applied a quantitative research approach and collected 125 valid questionnaires from students in Oman's higher education institutions (HEIs). A structural equation model (SEM) was employed for data analysis using the Smart PLS 4 version to examine the influence of technological factors on RA in SL environments. Findings It was found that the use of cloud-based RA in SL is influenced by students' use of technology, technology competitiveness and the availability of institutional software (IS). Moreover, students' TS were found to play a crucial role in moderating RA and SL, as well as technical knowledge (TK) and SL. These findings highlight the importance of technical competencies and software availability in shaping students' RA experiences. Research limitations/implications The study's findings should be interpreted with caution due to the limited sample size, which may restrict the generalizability of the results. Practical implications The study suggests the technological learning capabilities of HEIs, which significantly improved by prioritizing critical technical factors, including knowledge and use of technology, availability of institutional software and RA antecedents in SL environments. Originality/value This paper offers practical and actionable directions for HEIs, universities, colleges and educators looking to incorporate technology into their practices in the dynamic and ever-evolving Fourth Industrial Era.

Purpose The purpose of this paper is to explore the effects of emerging technology (technology adoption, perceived benefits, technological challenges and ease of use) and the auditing practice of accounting professionals. Design/methodology/approach The primary method of data collection was a questionnaire directed to newly practicing chartered accountants who are partners of sole proprietorship or partnership firms in India. The data were analyzed by using partial least squares structural equation modeling (PLS-SEM). Findings The findings revealed that there is a positive and significant relationship between characteristics of emerging technology (technology adoption, technological challenges and ease of use) and auditing practice, while factors of the perceived benefits had a negative relationship with auditing practice. Research limitations/implications The study model would aid technology enabled audit research by giving a platform for a new study to investigate further detailed solutions to emerging information technology determinants. Practical implications This study illustrates how tools technique perceived benefit motivates sole proprietorship practicing auditors to adopt emerging technology- enabled auditing software for auditing client's financial statements. Further, this study has added to the information technology auditing literature and might add benefits to the numerous other audit firms to adopt in emerging technology tools their audit firm. Social implications Audit firms, generally sole proprietorship and partnership firms, should be given enough awareness about the latest audit software tools to carry out their audit tasks efficiently. Originality/value The study findings highlight benefits of emerging technology-enabled auditing practice among owners/partners of the sole proprietorship or partnership firms, which is not extensively discussed in the prior studies. Furthermore, it broadens knowledge of perceived benefit, technological challenges and ease of use in technology-enabled audit software in the auditing and accounting literature.

Purpose The current study seeks to examine the impact of web marketing (through the company's website) on corporate social responsibility (CSR) and firms' performance across companies listed in the Muscat Stock Exchange (MSX), Oman. Design/methodology/approach This research analyses qualitative and exploratory data taken from companies' website, annual reports (the financial year 2019), Google search and CSR report from 69 out of total 117 listed companies in the MSX to analyze the impact of web marketing on CSR and firms' performance proxied by return of assets (ROA), return of equity (ROE) and Tobin's Q (TQ). Findings Web marketing on CSR positively affects firms' performance. Especially, the positive effect of web marketing on firms' performance is stronger for listed companies. Web marketing enhances financial performance proxied by ROA, ROE and TQ. Practical implications The research findings provide new insights that are able to enlighten governing bodies in Oman to make standardized compulsory CSR spending (say, 0.5% on profit after tax) by listed companies in MSX. Originality/value This research presents evidence that web marketing on CSR can increase firms' performance and brand image among stakeholders. This is the first study to examine the impact of web marketing on CSR and firms' performance using empirical data in Oman.

Abstract--- The main goal of the current study is to investigate the relationship between characteristics of Information Communication Technology (ICT adoption, perceived benefit, ICT challenges and Unified Theory of Acceptance and Use of Technology (UTAUT)/ Technology Acceptance Model (TAM)) and auditing practices. This study used a set of survey instruments containing questionnaires to measure all the variables in this study. Data were collected from practicing chartered accountants in Kerala targeting 89 respondents from various professional auditing firms. The findings confirmed that there is a positive relationship between all the four components of ICT elements on audit practice, namely ICT adoption, perceived benefit, ICT challenges and UTAUT/TAM) has a positive relationship with audit practice.