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This paper aims to investigate the impact of organizational identification on employees’ usage of newly introduced Accounting Information Systems (AIS), with a particular focus on the mediating influence of attitude and the moderating roles of gender and collectivism. Drawing on social identity theory, the research framework was developed.

Data were collected using a survey method from 500 service sector employees adapting to a newly implemented AIS. Structural equation modeling (SEM) in Mplus was used for the model testing.

The results indicate that organizational identification does not directly influence employees’ AIS usage. Nevertheless, the study findings demonstrate that it exerts an indirect influence on employees’ AIS usage through the mediation of their attitude toward the using of new AIS. The moderation of gender and collectivism emerged as crucial, showing the strongest effect of organizational identification on AIS usage among highly collectivist female employees, followed by highly collectivist male employees, and then less collectivist female employees. This relationship is weakest in less collectivist male employees.

To the best of the authors’ knowledge, this investigation stands as the first to integrate social identity theory with cultural values and the gender of employees, offering insights into the employees’ AIS usage.

Sustainable construction deficits are common in developing economies, and resolutions are constrained by the failure to prioritise the plethora of available indicators. This study aims to report on overlapping indicators for benchmarking sustainable construction for construction organisations.

Online survey data were collected from construction professionals, academics and senior managers in government bodies. Pearson chi-squared tests and overlapping analysis were used to determine significant indicators. Kruskal–Wallis tests were used to determine statistically significant differences among the dimensions.

Overlapping analysis determined indicators significant for economic, environmental and social performance. Environmental protection and reporting (pollution and emissions) were significant for all three performance dimensions. The most significant indicators are economic performance (adequate competence of key project staff), environmental performance (environmental protection and reporting – pollution and emissions) and social performance (adequate sustainability expenditure by construction organisations). Significant differences due to dimensions existed for adequate competence of key project staff, sustainable construction and eco-design, adequate governance and organisational excellence of construction projects and satisfactory workers’ morale.

Determining overlapping indicators enables prioritised implementation that ensures sustainable construction. Excluding construction workers was a significant limitation for a holistic interrogation.

To the best of the authors’ knowledge, this is the first study to determine overlapping indicators for sustainable construction performance in Zimbabwe.

In this research, we seek to understand the effects of artificial intelligence (AI) and knowledge management (KM) processes in enhancing proactive green innovation (PGI) within oil and gas organizations. It also aims to investigate the moderator role of trust and sustainability in these relationships.

This paper employs a quantitative analysis. Surveys have been gathered from the middle-line managers of twenty-four oil and gas government organizations to evaluate the perceptions of the managers towards AI, KM processes, trust, sustainability measures and proactive measures toward green innovation. Analytical and statistical tools that were employed in this study, including structural equation modeling with SmartPLSv3.9, have been used to analyze the data and to examine the measurement and structural models of this study.

The study results reveal a significant and positive impact of AI utilization, KM processes and PGI within oil and gas organizations. Furthermore, trust and sustainability turn out to be viable moderators affecting, and influencing the strength and direction of AI, KM and PGI relationships. In particular, higher levels of trust and more substantial sustainability commitments enhance the positive impact of AI and KM on green innovation outcomes.

Understanding the impact of AI, KM, trust and sustainability offers valuable insights for organizational leaders and policymakers seeking to promote proactive green innovation within the oil and gas industry. Thus, organizations can increase the efficiency of sustainable product development, process improvement and environmental management by using robust AI technologies and effective KM systems. Furthermore, fostering trust among stakeholders and embedding sustainability principles into organizational culture can amplify the effectiveness of AI and KM initiatives in driving green innovation outcomes.

This study extends the current knowledge by assessing the effect of AI and KM on proactive green innovation while accounting for trust and sustainability as moderators. Utilizing quantitative methods offers a nuanced understanding of the complex interactions between these variables, thereby advancing theoretical knowledge in the fields of innovation management, sustainability and organizational behavior. Additionally, the identification of specific mechanisms and contextual factors enriches practical insights for organizational practitioners striving for a practical understanding of the dynamics of the complexities of sustainable innovation in an AI-driven era.

The current study aims to investigate how young smartphone users in Bangladesh relate their brand experiences to brand loyalty. In addition, we want to visualize the direct and mediating effects of brand satisfaction, brand love and brand advocacy in our model.

The researchers examined the hypotheses by employing structural equation modeling (SEM) in AMOS and Decision Analyst STATS, version 2.0, with a sample size of 470 Bangladeshi smartphone users. The authors constructed the conceptual model by drawing upon both theoretical and empirical foundations. The researchers obtained data by utilizing an adopted and self-administered pre-structured questionnaire distributed via an online platform.

The results showed that brand experience greatly influences brand satisfaction, love, advocacy and loyalty, all of which have a significant impact on users’ brand loyalty across the country. The findings also suggested that the function of brand satisfaction as a critical mediator in the link between brand experience and brand loyalty was significant.

This experiment contributes to the body of knowledge by focusing on emotional brand attachments like brand satisfaction, love and advocacy and proposing that they can mediate experience and loyalty in the mobile market. The study also helps managers and executives better understand the primary drivers of smartphones, which are essential for generating and sustaining consumers’ happiness and loyalty in today’s highly competitive consumer market.

This study aims to focus on exploring the role of fear of missing out (FOMO) in the technology adoption context, whereby the bottom-of-the-pyramid (BOP) segment was studied to explore the factors responsible for the development of behavioural intentions (BI) to use unified payments interface (UPI), a disruptive technological phenomenon in the mobile payment systems field.

A mixed-method research approach involving both qualitative and quantitative methods was used. Initially, qualitative data obtained through interviews with UPI’s BOP users were subjected to thematic analysis, leading to the identification of eight factors and the construction of a conceptual model. Subsequently, 354 responses were gathered, and empirical analysis was conducted using structural equation modelling in AMOS 23.0.

Eight factors, including personal and social benefits, perceived security risk, socio-cultural influences, governmental influence, usability, psychological inertia, perceived value (PV) and FOMO, were discovered. The quantitative examination confirmed the validity of the conceptual model in the BOP context, explaining 51% of the variance in BI. FOMO and PV emerged as robust indicators of UPI adoption, with PV significantly regulating the impact of FOMO.

To the best of the author’s knowledge, this study is one of the first to explore what drives BOP users in an emerging economy to adopt UPI. The conceptual model it presents contributes to the advancement of technology adoption literature by incorporating FOMO alongside newly identified BOP-specific factors.

This study focuses on the unsolved problem of the mechanism underlying the effect of big data analytics capabilities (BDAC) on organizational learning (OL) by shedding light on the roles of knowledge management (KM) and data-driven decision-making (DDDM) as mediators. Practitioners and academics have considered the underlying mechanism through which BDAC enhance OL.

This study proposes a framework by reviewing existing management literature and collecting data from 343 respondents. The model was tested using structural equation modeling and the bootstrapping method.

The results indicate that BDAC enhances OL, KM and DDDM. Furthermore, KM enhanced the DDDM and OL. In addition, DDDM enhances the OL. Finally, we verified that KM and DDDM mediated the link between BDAC and OL.

This study provides new insights into the mechanism underlying the effect of BDAC on OL by elucidating the mediating roles of DDDM and KM.

This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.

The study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.

The analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.

Firstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices.