The increasing prevalence of diabetes, particularly in Saudi Arabia, calls for effective self-management tools to monitor blood sugar levels, such as Continuous Glucose Monitors. These are medical devices that can be used to track the glucose levels of people without a fingerstick blood sample. However, the adoption of IoT-enabled Continuous Glucose Monitors (IoT-CGM) can be challenging due to the use of new technology. This study proposes the Intention to Adopt IoT-enabled Continuous Glucose Monitors (IAI-CGM) a framework, which incorporates practical, technological, and user behaviour considerations based on the Technology Acceptance Model (TAM). The study defines 8 hypotheses that are analysed using structural equation modelling. Data was collected; from 873 type 1 diabetes patients (T1DM) from Saudi Arabia. The model predicts the significant impact of all factors on adoption intent except technology -related self-efficacy (TRSE), enabling the assessment of Saudi T1DM patients for IoT-CGM readiness. Furthermore, the framework's novelty may serve as inspiration for developing comparable frameworks for wearable or attached health monitoring devices in patients with other illnesses and in other geographical locations.
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Global financial scandals have demonstrated the harmful impact of creative accounting, a practice where managers creatively manipulate financial reports to conceal a company's actual performance and influence stakeholders' decision-making. Studies showed that Saudi-listed companies use it in preparing financial statements. Despite posing a significant risk to the Saudi financial market, it remains a challenge to detect it using ordinary auditing procedures. Big data analytics has provided useful applications in auditing, and recently, the employment of Deep Learning in fraud detection has delivered remarkably accurate results. Still, limited research has considered it in detecting creative accounting. This study proposes a novel framework using a hybrid learning approach. It suggests training on a simulated dataset of financial statements prepared (i.e., deliberately manipulated) based on financial statements available in the literature for supervised learning. It is then tested on real-world financial reports from the Saudi Open Data and Saudi Statistics. Our framework contributes to the literature with a new governing approach to limit creative accounting and improve financial reporting quality.
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The market of Saudi Arabia offers considerable potential for the success of mobile commerce (m-commerce) technology. In this context, this study aims to investigate the factors that influence the intentions of Saudi citizens and firms to use m-commerce technology. This study paper advances the literature by proposing a novel model to investigate the motivations behind adopting m-commerce in Saudi Arabia. The model defines factors that influence both customer and provider intentions of adopting m-commerce. The paper also outlines the methodology to be followed to evaluate the proposed model.
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The government of Saudi Arabia has adopted M-Government for the effective delivery of services. One advantage that it offers is unique opportunities for real-time and personalized access to government information and services. However, a low adoption rate of m-Government services by citizens is a common problem in Arab countries, including Saudi Arabia, despite the best efforts of the Saudi government. Therefore, this paper explores the determinants of citizens' intention to adopt and use m-Government services, in order to increase the adoption rate. This study was based on the Mobile Government Adoption and Utilization Model (MGAUM) that was developed for the purpose. Data was collected, and the final sample consisted of 1,286 valid responses. The descriptive analysis presented in this paper indicates that all the proposed factors in our MGAUM model were statistically significant in influencing citizens' intention to adopt and use m-Government services.
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Many governments worldwide are taking advantage of the latest developments in mobile technology to take the digital delivery of government information and services (e-government) to their citizens a stage further. Accessing government information and services via a mobile device is known as m-government, a system designed to serve citizens, companies and government agencies alike. M-government also has unique advantages over e-government, not least enabling users to access government services at any time and from any location. This paper presents a pilot study of the MGAUM model that was developed to analyze factors influencing the adoption rate of m-government services in Saudi Arabia. With the aim of validating a survey instrument with which to conduct the main study in Saudi Arabia, a pilot survey instrument was developed and modified by using previous instruments from research into both e-government and m-government. This pilot questionnaire was distributed to 71 Saudi citizens in the UK, and the final sample was 58 valid responses. The results of this pilot study reveal that all items in the survey instrument were reliable and valid within the range of acceptable academic research and suitable for use in the main study. The results of this pilot study were analyzed using SPSS.
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