The postadoption of RFID technology and quality of financial information in omnichannel retailing

This case study aims to investigate the item-level RFID post-adoption by an apparel manufacturing company in the omnichannel supply chain of fashion retailers. Empirical data was collected from semi-structured interviews, direct observations, and internal and external documentation, triangulated and analyzed using a grounded theory. The results show that RFID post-adoption is determined by three contextual factors: technological (relative advantage, complexity, compatibility, observability, trialability, and perceived costs); organizational (top management support and company size); and environmental (competitive pressure). The technology improves information sharing for the omnichannel supply chain at three levels of integration: internal, supplier, and customer. RFID also benefits the accounting practices mainly WIP and inventories, loss prevention, cost of goods sold, and the financial reporting. Accounting Information System (AIS) was improved in terms of relevance, faithful representation, comprehensibility, timeliness, comparability, and verifiability. While most studies focus on the intention and decision to adopt RFID, our work contributes to theory and practice by investigating the actual use and post-adoption of the technology in apparel manufacturing companies. Finally, we provide an interdisciplinary theoretical model based on the TOE framework integrating information systems, SCM and accounting research concepts, and related propositions.