Factors Affecting Digital Accounting and Business Performance: Evidence from Dot.Com Businesses

Qaiser Aman — Mon, 26 Jan 2026 00:00:00 +0000

Digital accounting plays a pivotal role in enhancing the competitiveness and scalability of dot-com businesses. In today's fast-paced digital economy, adopting the right accounting practices is crucial for driving success and long-term growth. This paper explores the various factors that influence the adoption of digital accounting systems and examines how these factors contribute to the overall performance of dot-com business models. As the landscape of technology adoption and e-business value creation continues to evolve, businesses face increasing challenges in navigating these shifts. The study introduces a conceptual framework that connects technological, organizational, and environmental factors to the adoption of digital accounting, highlighting how these elements collectively impact business performance. To assess the strength of these factors, the study employs multiple regression analysis, providing insights into how different variables predict the adoption of digital accounting systems and their effect on firm outcomes. The study also proposes empirical tests based on a combination of surveys and secondary financial data gathered from dot-com firms. Ultimately, this research offers valuable practical implications for both managers and policymakers, shedding light on how to leverage digital accounting technologies effectively for improved business performance in the rapidly evolving dot-com sector.

Knowledge, Attitude, and Perception of the National Health Insurance among Primary Healthcare Providers in the Qassim Region, Saudi Arabia

Syed Arif Pasha — Sun, 01 Mar 2026 00:00:00 +0000

National Health Insurance (NHI) is a significant step towards ensuring sustainable healthcare in Saudi Arabia, and healthcare providers’ behaviors and attitudes play a crucial role in its effective implementation. This descriptive cross-sectional study assessed knowledge, attitudes, and perceptions of NHI among 140 primary healthcare providers in the Qassim region between 17 October and 30 November 2024. Data were collected using a self-administered questionnaire, and associations between demographic factors and attitudes were analysed using chi-square tests and multivariate logistic regression. Overall, 76.42% of participants had heard of NHI, most commonly through social media (37%). Only 32.3% believed the government aims to ensure equitable healthcare through NHI. Nearly half (47.1%) thought NHI services would be available through both the Ministry of Health and private hospitals, and 57.4% expected it to improve care quality. About 21.3% anticipated increased personal financial contributions, while 45.2% felt the community was optimistic about NHI. Most participants (63.2%) viewed social media as an effective tool for government-led public education on NHI. The findings highlight the need for proactive governmental efforts to raise awareness and address concerns surrounding NHI in Saudi Arabia.

Administrative and Management Sciences Journal

Factors Affecting Digital Accounting and Business Performance: Evidence from Dot.Com Businesses

Knowledge, Attitude, and Perception of the National Health Insurance among Primary Healthcare Providers in the Qassim Region, Saudi Arabia