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Top1. Introduction
Information technology advancement, Internet, mobile phone penetration, and COVID change the service delivery ecosystem (Shankar, 2021). Among emerging service delivery technologies, mobile phones evolved as strategic and effective tool for offering products and services (Shankar and Datta, 2019; Thompson et al., 2019; Shankar et al., 2020; Talwar et al., 2020). The advancement in the technology provided new opportunity to the organisation to deliver services using mobile phone known as mobile commerce (Shankar and Datta, 2019). Mobile commerce refers to the usage of communication and electronic technologies for the mobile phone based trading of items (goods and services) (Huang et al., 2015). Mobile commerce, in its early years, was primarily confined to the developed nations; however, due to the high rate of internet penetration in recent years, it has pervaded the developing nations as well (Agarwal and Wu, 2018; Shankar et al., 2020). According to an estimate by Forrester Research, mobile commerce will contribute to about 17% of total retail sales by 2022 (Forrester report, 2018). Interestingly, between 2012 and 2017, global mobile commerce players, grew their gross sales at a staggering rate of 34% a year (Mckinsey and Company, 2019). These statistics indicate the ongoing ‘growth’ phase of the mobile commerce industry around the world (Shankar and Rishi, 2020). Due to immense growth and unique characteristics such as ubiquity and localization, organisations shift their delivery platform from offline to mobile phone (Shankar et al., 2020a). Mobile commerce provides an economical and efficient way for delivering services using mobile application and reach to their target consumers (Huang et al., 2015; Pandey and Sohani, 2020). Mobile commerce is not only beneficial for the service providers but also for the consumers (Shankar and Datta, 2018). Service providers can deliver the services in cost-effective manner with greater reach whereas, consumers can avail services using mobile application anytime from anywhere (Shankar and Jain, 2021). Hence, financial services, hospitality services, retailing services, healthcare services are being deliver using mobile application (Shankar and Datta, 2019). Similarly, accounting services providers are now providing services using mobile phone application and several applications have been introduced to provide accounting services, especially bookkeeping services to the enterprises. Quickbooks, Wave, Bench, Bill.com, and Khatabook are major bookkeeping applications for small business owners. The management of accounting is a real challenge for the Small and Medium Enterprises (SME), and they needed a simple and handy digital solution to manage their accounts. Despite, several benefits offered by bookkeeping service providers, the adoption rate of bookkeeping apps are not as expected. Specially, in emerging market like India where SMEs and local shopkeeper ae not tech-savvy and sceptic towards usage of technology for maintaining financial records (Shankar and Kumari, 2016; Yadav and Mahara, 2019). Due to financial transactions involved in the application usage, shopkeepers are concerned about privacy of the personal information shared over platforms and security of the transaction (Shankar et al., 2020). Hence, they try to avoid adopt and use bookkeeping application for maintaining the accounts. Moreover, some organisations do not use bookkeeping application due complex interface and navigation (Huang et al., 2015). Ease of use is one of the crucial factor which motivate users to adopt tocology (Islam et al., 2021). Hence, user friendly application interface may enhance the usability of the application and may lead to adoption. As interactivity of the mobile application plays important role in framing consumers’ adoption and usage of the mobile application. Several studies investigated the effect of interactivity on consumers’ adoption behaviour in different contexts (Lee et al., 2015; Bedi et al., 2017; Cano et al., 2017; Shankar et al., 2021). However, limited efforts have been made to examine how interactivity of application impact mobile commerce application from organisation perspective specifically, SMEs and shopkeepers’ perspective. Hence, this study contributes to bookkeeping application adoption behaviour literature. Further, scant research apply theory of consumption values (TCV) in investigating technology adoption behaviour from SMEs’ perspective.