Adoption and Maintenance of E-commerce: Differences Before and During the Pandemic

Diferenças de antes e durante a pandemia

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DOI:

https://doi.org/10.12712/rpca.v17i3.58013

Abstract

This research aims to analyze the effect of institutional pressures on the perception of barriers and benefits in the adoption and maintenance of e-commerce in Brazilian MSMEs, before and during the pandemic. The sample consisted of MSMEs administrators, in a total of 120 and 211 respondents in the pre- and during the pandemic period, respectively. Structural Equation Modeling and Multigroup Analysis were used. The results point to differences in perceptions of benefits and barriers before and during the pandemic. It should be noted that there was an increase in the perception of benefits and a decrease in the perception of barriers to e-commerce adoption.

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Author Biographies

Henrique Adriano de Sousa, Universidade Federal do Paraná

Doutorando e Mestre em Contabilidade (UFPR). Bacharel em Ciências Contábeis (UFPR). Bacharel em Administração (UNIPAR). Professor dos cursos de Administração e Ciências Contábeis (UNIPAR).

Gabriela de Abreu Passos, Universidade Federal do Paraná

Doutoranda e Mestre em Contabilidade (UFPR). Bacharel em Ciências Contábeis (UFPR). Professora do departamento de Contabilidade da UEPG.

Everton Lucio Soares de Oliveira, Universidade Federal do Paraná

Mestre em Contabilidade (UFPR). Bacharel em Adminsitração e Ciências Contábeis (UNIPAR).

Luciana Klein, Universidade Federal do Paraná

Professora do Programa de Pós-Graduação em Contabilidade da Universidade Federal do Paraná. Doutora em Contabilidade (UFPR).

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Published

2023-10-26

Issue

Vol. 17 No. 3 (2023)

Section

Artigos/Papers

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