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Social identity theory describes how an individual’s behaviors and choices are influenced by social group membership, including those related to financial planning. Social group behavior can also be influenced by structural barriers. The primary cause of poverty at retirement stems from the lack of financial planning for retirement. Underprivileged populations tend to have limited access to resources thus, they have difficulty saving for retirement. This study aims to identify barriers to financial planning among underprivileged populations through the framework of the social identity theory.

This qualitative study examines key aspects of retirement planning among underprivileged populations using the social identity theory. Findings were based on 32 in-depth interviews with individuals from the Arab population in Israel.

Four central themes emerged from the interviews, detailing the motivations for financial planning for retirement: social identity, pension literacy, reliance on the national social security network and (lack of) trust in the state and the pension system.

By utilizing the social identity theory, this study identifies potential barriers retirement planning among people from underprivileged populations. Understanding these barriers is vital for policymakers globally, due to the expected increase in the rate of older adults in coming years. Lack of proper retirement planning can lead to an increased rate of poverty among older adults.

In 2018, the International Financial Reporting Standard 9-Financial Instruments became mandatory, effectively changing the underlying accounting principles of financial instruments. This paper systematically reviews the academic literature on the implementation effects of IFRS 9, providing a coherent picture of the state of the empirical literature on IFRS 9.

The study thrives on a systematic review approach by analyzing existing academic studies along the following three broad categories: adoption and implementation, impact on financial reporting, and risk management and provisioning. The study concludes by providing research prospects to fill the identified gaps.

We document data-related issues, forecasting uncertainties and the interaction of IFRS 9 with other regulatory standards as implementation challenges encountered. Also, we observe cross-country heterogeneity in reporting quality. Furthermore, contrary to pre-implementation expectations, we find improvement in risk management. This suggests that despite the complexities of the new regulatory standard on financial instruments, it appears to be more successful in achieving the intended objective of enhancing better market discipline and transparency rather than being a regulatory overreach.

As the literature on IFRS 9 is burgeoning, we provide state-of-the-art guidance and direction for researchers with a keen interest in the economic significance and implications of IFRS 9 adoption. The study identifies gaps in the literature that require further research, specifically, IFRS 9 adoption and firm’s hedging activities, IFRS 9 implications on non-financial firms. Lastly, existing studies are mostly focused on Europe and underscore the need for more research in under-researched jurisdictions, particularly in Asia and Africa. Also, to standard setters, policymakers and practitioners, we provide some insight to aid the formulation and application of standards.

Grounded in coping model of user adaptation (CMUA), this research aims to provide insights into understanding the social mechanism influencing faculty’s adoption and adaptation of mobile technology (MT). An extensive review of the literature highlights a significant gap in empirical research regarding the adoption of MT and faculty adaptation when viewed through the lens of group dynamics.

This study is based on an exploratory study conducted at two engineering universities in France. A qualitative method enabled a comprehensive examination of faculty members using multiple field-based observations and semi-directive interviews at both University A and University B.

While extant research tends to prioritize individual-level approaches, the integration of MT within higher education inherently involves social dynamics. Our results reveal that faculty’s perceived control and their initial perception over adoption of MT play an important role in shaping their adaptation behavior. The findings suggest that the adoption of MT among faculty members is influenced by various organizational factors. Specifically, the organizational logic of adoption affects their primary appraisal of MT, while group norms and social influence shape their adaptation acts. Furthermore, the organization’s continuous commitment to supporting faculty members also impacts their coping activities, ultimately influencing their overall adoption and utilization of MT.

This study builds upon the limited yet growing body of literature on a theme highly relevant for practitioners, scholars as well as MT users in a higher education environment. The paper extends the CMUA by exploring the relationship between MT adoption and continuous user adaptation at both group and organizational levels. Our proposed framework assists universities in articulating their MT adoption and implementation strategy in harmony with a clear vision of their users’ adaptation activities before, during and after the implementation.

Drawing on an intersectional perspective on racial, migrant and entrepreneurial identities, this paper investigates the identity work of racial minority entrepreneurs with native-born and migrant backgrounds, confronted to experiences of othering in a White entrepreneurial ecosystem.

The study takes a qualitative-interpretivist approach and builds on six cases of racial minority entrepreneurs in nascent stages of venture development within the Dutch technology sector. The dataset comprises 24 in-depth interviews conducted over the course of one and a half year, extensive case descriptions and online sources. The data is thematically and inductively analysed.

Despite strongly self-identifying as entrepreneurs, the research participants feel marginalised and excluded from the entrepreneurial ecosystem, which results in ongoing threats to their existential authenticity as they build a legitimate entrepreneurial identity. Minority entrepreneurs navigate these threats by either downplaying or embracing their marginalised racial and/or migrant identities.

The study contributes to the literature on the identity work of minority entrepreneurs. The paper reveals that, rather than “strategising away” the discrimination and exclusion resulting from othering, racial minority entrepreneurs seek to preserve their sense of existential authenticity and self-worth, irrespective of entrepreneurial outcomes. In so doing, the study challenges the dominant perspective of entrepreneurial identity work among minority entrepreneurs as overly instrumental and market-driven. Moreover, the study also contributes to the literature on authenticity in entrepreneurship by highlighting how racial minority entrepreneurs navigate authenticity threats while building legitimacy in a White ecosystem.

This study addresses a gap in the literature by examining the marketing strategies adopted by wineries in the context of wine tourism. This study aims to identify marketing strategic orientations and highlight their significance in the context of wine tourism.

The research uses a comparative case study approach, focusing on two wine regions, Roussillon (France) and Empordà (Spain). It involves the analysis of 99 active winery websites to identify marketing orientations. Descriptive statistics, cluster analysis and ANOVA tests were used to achieve this.

The study reveals four distinct wine tourism strategic orientations adopted by wineries in these regions. It emphasizes the importance of external ties, varying levels of competitiveness, website performance and geographical differences as key findings. The results show that wineries with a clear diversification strategy benefit from a higher level of competitiveness.

This research contributes to the academic literature by identifying different marketing strategies within wine tourism, highlighting their importance and providing a comprehensive analysis of key areas, thus adding original insights to the existing body of literature.

This study proposes an integrated Machine Learning and simulated framework for a personalized learning system. This framework aims to improve the integrity of the provided tasks, adapt to each student individually and ultimately enhance students' academic performance.

This methodology comprises two components. (1) A simulation-based system that utilizes reinforcement algorithms to assign additional questions to students who do not reach pass grade thresholds. (2) A Machine Learning system that uses the data from the system to identify the drivers of passing or failing and predict the likelihood of each student passing or failing based on their engagement with the simulated system.

The results of this study offer preliminary evidence of the effectiveness of the proposed simulation system and indicate that such a system has the potential to foster improvements in learning outcomes.

As with all empirical studies, this research has limitations. A simulation study is an abstraction of reality and may not be completely accurate. Student performance in real-world environments may be higher than estimated in this simulation, reducing the required teacher support.

The developed personalized learning (PL) system demonstrates a strong foundation for improving students' performance, particularly within a blended learning context. The findings indicate that simulated performance using the system exhibited improvement when individual students experienced higher learning benefits tailored to their needs.

The research offers evidence of the effectiveness of personalized learning systems and highlights their capacity to drive improvements in education. The proposed system holds the potential to enhance learning outcomes by tailoring tasks to meet the unique needs of each student.

This study contributes to the growing literature on personalized learning, emphasizing the importance of leveraging machine learning in educational technologies to enable precise predictions of student performance.

This article examines the links between nonprofits and communities’ resilience during the COVID-19 crisis. Previous research on resilience has overlooked nonprofits, with limited studies on their ongoing resilience processes. While nonprofits’ potential to lead their communities’ resilience has been highlighted, we know little about how this potential can be fully achieved.

Nonprofit’s potential to lead their communities’ resilience has been highlighted. Yet, nonprofits are also deeply affected by crises, and little is known about their organizational resilience. This study explores the interplay between nonprofits’ organizational resilience and community resilience in the face of crises. We draw from an international comparative case study based on two participatory research designs in France and Quebec during the Covid-19 crisis.

The results highlight similarities and differences in how nonprofits’ developed organizational resilience capabilities. These different organizational resilience processes affected in return the reactive and proactive roles the nonprofits could play in community resilience.

Limitations of the research method include its time boundaries, the specificity of the Covid-19 crisis, which differs from natural hazards which are traditionally studied in the resilience literature (e.g.: Roberts et al., 2021). The unicity of the cases fits the comprehensive purpose of the study, and generalizations of the results are limited.

Empirically, we offer an original approach of nonprofits and community resilience as ongoing interdependent processes.

The article contributes to the organizational resilience literature in refining how nonprofits’ characteristics and embeddedness in their community affect their development of resilience capabilities. We theorize the dynamic reciprocal links between nonprofits and community resilience.

Based on stimulus-organism-response theory, this study aims to develop and tests a model of memorable heritage tourism experience (MHTE). The model proposes that experiencescape, experience co-creation, education and photography are important antecedents of MHTE, which is then a driver of place attachment.

Data for this study were collected using a Web-based questionnaire of people aged 18 years and over who had a heritage tourism experience during the previous three months (February–April 2023). The survey was distributed in May 2023 using Amazon Mechanical Turk (MTurk). A survey link was posted on MTurk, which remained active for the first week of May 2023. Out of the 283 responses received, 272 were valid responses from individuals who met the participation criteria.

Experiencescape, experience co-creation, education and photography were found to be positive drivers of the MHTE, with a positive relationship between MHTE and place attachment.

Many studies linked to memorable tourism experience (MTE) mainly replicate Kim, Ritchie, & McCormick’s (2012) MTE scale, regardless of the specific study context. This study offers an alternative framework through which alternative antecedents and outcomes of tourists’ MTE can be identified.

This paper aims to determine the long-term effect (at 15 months) of lockdown on occupational competence and values.

In total, 391 participants who participated in the first phase of the study (i.e. a previous study conducted during lockdown) were included. They completed an online version of the Occupational Self-Assessment. The results were compared with Phase 1 scores.

Occupational competence scores reduced during lockdown and increased 15 months later, but they did not return to pre-lockdown levels. The value score was lower 15 months after lockdown than pre-lockdown. The personal value system, which began to change during lockdown, was further changed at 15 months.

This study confirms that the spring 2020 lockdown had a long-term impact on occupational competence and values.

This study aims at assessing entrepreneurial business performance (EBP) from dynamic capability (DC) and technology-organization-environment (TOE) framework perspectives, taking support from crowdfunding.

With the inputs from the literature, supported by TOE framework and the dynamic capability view (DCV), a model has been proposed. This model has been tested by the factor-based partial least squares structural equation modeling (PLS-SEM) technique through a survey and quantifying the responses of 406 respondents on a five-point Likert scale has been used.

The study has found that crowdfunding support (CFS) has an effective influence on the improvement of EBP. Also, the DC supports to improve the EBP. Environmental dynamism (END) has also a critical role in impacting business performance.

Crowdfunding involves investors who have a similar interest in the business, close friends, family members, venture capitalists, investment groups, etc. Thus, the proposed model can be used by these stakeholders for investment purposes as well as for improving EBP. This study is a cross sectional research work which has limitations. Moreover, the sample size of this project is limited and did not include global respondents, Thus, the findings of this study cannot be generalizable which is another limitation of this study.

Crowdfunding involves investors who have a similar interest in the business, such as close friends, family members, venture capitalists, investment groups, etc. Thus, the proposed model can be used by these stakeholders for investment purposes as well as for improving EBP. The study can help policymakers understand the importance of crowdfunding in promoting entrepreneurship activities in a region, which helps in the economic development of that region.

This research work enriches the extant literature in the fields of crowdfunding and investment, DC and entrepreneurship. Not many studies have dealt with the issues of CFS for the improvement of EBP. Hence, this study may be considered novel. Moreover, the proposed research framework related to crowdfunding possesses a high predictive power. This makes the study unique.