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Despite the promising development and marketing potential of the metaverse, our understanding of how realistic metaverse environments impact user engagement and behaviours remains limited. This study investigates the role of perceived realism in influencing user engagement, thereby affecting external search behaviour and visit intentions.

We surveyed 270 active metaverse users to test the research model. The data were analysed using partial least squares structural equation modelling (PLS-SEM).

The results of our study show that three dimensions of realism – avatar involvement, perceptual pervasiveness and social realism – significantly enhance user engagement, which in turn influences external search behaviour and visit intention. In contrast, simulation realism and freedom of choice have minimal effects on absorption and dedication.

This study highlights the role of perceived realism in enhancing user engagement with the metaverse and its impact on physical world behaviours. It contributes to metaverse literature by demonstrating that engagement within the metaverse significantly influences physical world behaviours, including visit intentions and external search behaviours.

This study offers practical guidance for developers to enhance user engagement in metaverse environments. Specifically, our findings advocate for visual and audio quality enhancements, greater persuasiveness of virtual spaces, improved avatar representativeness and a closer alignment of metaverse activities with real-life events.

This study advances the theoretical understanding of perceived realism by examining how its dimensions – such as visual and audio quality, avatar representativeness and alignment with real-life events – impact user engagement in the metaverse. It also explores how this engagement influences offline behaviours, thus bridging the gap between virtual and real-world interactions.

There are two main objectives in this study. First, we aim to develop a set of constructs for health task management support (HTMS) features to evaluate which health-related tasks are supported by mobile health application (mHealth app) functions. Second, drawing on innovation resistance theory (IRT), we examine the impacts of the newly developed HTMS dimensions on perceived usefulness, alongside other barrier factors contributing to technology anxiety.

Using a mixed-method research design, this research seeks to develop new measurement scales that reflect how mHealth apps support older adults’ health-related needs based on interviews. Subsequently, data were collected from older adults and exploratory factor analysis was used to confirm the validity of the new scales. Partial least squares structural equation modeling (PLS-SEM) was used to analyze survey data from 602 older adults.

The PLS-SEM results indicated that medical management task support, dietary task support, and exercise task support were positively associated with perceived usefulness, while perceived complexity and dispositional resistance to change were identified as antecedents of technology anxiety. Perceived usefulness and technology anxiety were found to positively and negatively influence adoption intention, respectively.

This study enriches the information systems literature by developing a multidimensional construct that delineates how older adults’ health-related needs can be supported by features of mHealth apps. Drawing on IRT, we complement the existing literature on resistance to innovation by systematically examining the impact of five types of barriers on technology anxiety.

Prior innovation orientation research has mostly focused on performance consequences, with some recent work examining its relationship with innovative practices such as open innovation. Yet, despite this growing body of open innovation research, there are still gaps and limitations. Notably, most prior studies have been conducted in Europe, limiting their generalizability to the rest of the world, and are replicative, exploring performance and competitive outcomes. There is very limited work examining the potential limitations of open innovation. This study extends innovation orientation research and examines the limitations of open innovation in North America.

This study explores the relationships between innovation orientation and performance, open innovation and performance and innovation orientation and open innovation among 386 North American companies.

This study is novel as it examines the relationships between innovation orientation and performance, open innovation and performance and innovation orientation and open innovation among North American companies. The research uncovers a linear relationship between innovation orientation and performance, a correlation between innovation orientation and open innovation and a counterintuitive curvilinear relationship between open innovation and performance. The curvilinear relationship, shaped as an inverted u-shape, suggests there are limitations to the strategy's effectiveness, actionable insight to companies, consultants and scholars alike. In the discussion section, findings are further unpacked with regard to their implications for the scholarly literature. The paper concludes with managerial considerations for creating an innovation orientation and the most effective level of open innovation for maximum competitive and performance implications.

Beyond the innovation orientation and open innovation research contributions, this study offers managerial insight for executives seeking to enhance competitiveness and drive firm performance.

This study aims to examine the literature on accounting ethics education to capture and synthesise the characteristics of scholars dedicated to this area of research.

Using a combination of PRISMA systematic literature review methods and research profiling, the study collects a sample frame consisting of 278 articles published in peer-reviewed academic journals from 1970 to 2023. The articles were analysed to identify key authors of accounting ethics education research, the institutions conducting this research and the journals publishing this research.

The results indicate that research in accounting ethics education is not dominated by any single institution but is distributed across 225 institutions in 36 countries, with a significant concentration in the United States. Additionally, most articles were published in accounting or business journals, rather than in education-focused journals.

The findings provide insights into the ranking of researchers in accounting ethics education and establish benchmarks among the institutions involved in this research area. Further studies could explore the implications of these findings on future research directions.

This study offers valuable information for academics and institutions seeking to understand the landscape of accounting ethics education research and highlights areas for potential collaboration and development.

This paper addresses a gap in the literature by providing a comprehensive synthesis of the existing research on accounting ethics education and the scholarly community surrounding it.

The study of mindfulness is still shown to be of interest in different aspects of organisations and/or businesses. Therefore, this study aims to present an integrative, multi-level model of mindfulness based on a holistic approach that can contribute to better governance practices and lead to competitive advantages.

To fulfil this aim, an extensive integrative review of the literature, from the main articles about this topic, was made.

This study shows that the concept of mindfulness, a conscious presence or full attention and its relation with organisations or firms’ personal, behavioural and social characteristics, in the current context of great adversity, uncertainty and unpredictability, is of interest at the individual, organisational and social level.

This conceptual study has important implications for both practice and theory. It demonstrates that mindfulness significantly impacts the manager/business person’s ecosystem at the individual, organisational and social levels, particularly in relation to Sustainable Development Goals.

This study introduces a comprehensive theoretical model that explains this relationship and organises information from a multi-level perspective. This approach can contribute to the advancement of theory by clarifying and discussing the role of mindfulness at the individual, organisational and societal levels. It also identifies opportunities and outlines future research directions, aiming to promote more sustainable development.

Credible influencers play a key role in shaping the views and preferences of social media users. However, many influencers intentionally use disinformation (e.g. false narratives) to deceive users and gain their trust. This can have serious repercussions, not only for the firms that associate with these influencers but also for users. Further, and alarmingly, many influencers who use disinformation can sustain their credibility over time. This research explores how influencers use disinformation to establish long-term credibility on social media.

Drawing on self-presentation theory, we use an in-depth qualitative case study to address our research question, primarily relying on archival data obtained from multiple sources.

Our findings suggest that three stages of self-presentation are required to establish influencer credibility based on disinformation: backstage (preparing to deceive), experimentation (testing deception), and frontstage (launching deceptive ideas on a large scale). We also find that when fraudulent influencers simultaneously weaponise a counterculture and mindfully encase disinformation, users view them as highly credible.

We offer practical suggestions for regulating fraudulent influencers, including enacting fact-checking procedures, using IT artefacts as reliability signals, and building awareness programmes to develop vigilance in social media communities.

We contribute to self-presentation theory by adding experimentation as a critical stage in developing disinformation that works for long periods. We also contribute to the literature at the intersection of social media influencers and disinformation research by revealing why social media users believe in fraudulent influencers.

This study aims to systematically consolidate and quantitatively integrate the mixed empirical results on the association between ownership mechanisms and voluntary carbon disclosure using meta-analysis and further propose potential country-level moderators of this relationship.

The authors apply meta-analytic procedures on 55 empirical studies conducted during 2008–2022, covering 13 countries, 85 effect sizes and 226,473 firm-year observations. To gauge the significance of the estimated mean effect size, a random-effects Hedges and Olkin meta-analysis procedure is adopted, followed by a restricted maximum likelihood based meta-regression, to test the effect of possible moderators.

Aligned with agency and stakeholder theories, the results highlight institutional and state ownership (SO) as having a significant positive impact on voluntary carbon disclosure. On the other hand, ownership concentration, managerial and foreign ownership have an insignificant effect on voluntary carbon disclosure. Based on institutional theory perspectives, the authors confirm the impact of institutional ownership on voluntary carbon disclosure to be more prominent in civil law countries and those countries that have implemented an emission trading scheme (ETS).

The finding that institutional and SO in firms can translate into higher voluntary disclosures deems investors and the government as crucial stakeholders in achieving carbon neutrality. Furthermore, the finding that the effect of institutional investors on carbon disclosure is heightened in ETS-implemented countries provides evidence to the regulatory authorities in favour of this scheme.

The positive impact of institutional and government ownership on voluntary carbon disclosure highlights that these ownership structures not only have the potential to transform corporate decisions but also have implications for the wider society. As firms owned by institutional investors disclose their carbon information, it provides access to critical information about their environmental practices to the public. This fosters an environment of transparency and trust between the firm and its stakeholders (the community), leading to an overall well-informed society.

While prior meta-reviews studied the impact of corporate governance on voluntary disclosures, the meta-literature, as of 2024, has yet to address its influence specifically on carbon disclosures, which are pertinent amidst the ongoing global climate change crisis. The findings inform policymakers about the pivotal institutional factors that can amplify the impact of effective ownership structures on voluntary carbon disclosure. Future scope exists for investigating the effects of ownership mechanisms on firm-level sustainable investments. Furthermore, future empirical analysis could consider the moderating influence of “culture” and “ease of doing business” on the ownership-carbon disclosure relationship.

This study aims to examine the relationship between organizational justice and employee retaliation. By incorporating psychological contract violation (PCV) as a mediating variable, this study uncovers the underlying psychological pathways through which perceptions of unfairness lead to employees’ decisions to retaliate. Furthermore, this study examines individual power distance orientation as a moderating factor, offering insights into how cultural values influence individual perceptions of and reactions to perceived injustice.

Through a two-wave survey design, the authors screened for full-time employees through Qualtrics. The authors have used confirmatory factor analysis to examine the measurement model fit. In addition, the authors have performed regression-based path analysis using Mplus to test their hypotheses.

This study has found that PCV fully mediates the impact of organizational justice on employee retention. The results also revealed two distinct mechanisms through which power distance orientation affects individual reactions to perceived unfairness. Specifically, it was also found that cognitive and motivational effects occur simultaneously yet in the opposite direction, such that power distance orientation weakens the impact of procedural justice on PCV but exacerbates the relationship between PCV and retaliation directed at supervisors and coworkers.

The analysis of the mediating role of PCV enables the authors to tease apart the cognitive and motivational impacts of power distance orientation, shedding light on existing mixed empirical findings. In addition, this study advances the understanding of psychological contract development by illustrating the impact of cultural orientation, such that it not only aligns individuals’ expectations with prevailing cultural norms but also influences the significance attributed to these expectations. Lastly, the study contributes to cross-cultural research on organizational justice and retaliation by showing individual perceptions of and reactions to lack of justice depending on cultural orientations.

Although virtual worlds, such as the Metaverse, can disrupt the hospitality sector, few empirical investigations have critically evaluated the scope and scale of this disruption from an industry perspective. This study aims to rectify this knowledge gap by exploring the opportunities and challenges of the Metaverse as seen by hospitality professionals.

This is a Delphi study conducted with UK-based senior hospitality industry practitioners experienced in designing and implementing digital innovations within their organisations.

The Metaverse is most likely to be adopted by hospitality organisations willing and able to take risks, such as large and/or chain-affiliated enterprises. The Metaverse will not replace traditional hospitality services but supplement and enhance them with new layers of service. The main applications are in the context of events and experiences. The Metaverse will also provide the “try before you buy” option, revealing the opportunities to design digital twins of physical businesses. Young and technology-savvy individuals are most likely to first adopt the Metaverse. The key challenges of the adoption are attributed to the technological unpreparedness of hospitality organisations; market immaturity; inflated customer expectations; a skills gap among hospitality employees; and regulatory issues. These challenges require the engagement of various stakeholders to create an operational and monitoring framework for hospitality organisations to embrace the Metaverse.

This study highlights how the Metaverse can disrupt the hospitality industry at the level of strategic planning and business operations.

To the best of the authors’ knowledge, this is one of the first empirical investigations of the potential of the Metaverse from the viewpoint of hospitality industry practitioners.

The study compares the effects of creativity and digital nativity, with the latter signifying proficiency in digital skills, on enhancing innovation among employees. The research specifically evaluates the impact of creativity and digital nativity on general innovative performance and personal innovativeness using IT (PIIT).

Two studies were conducted. Study 1 surveyed 497 individuals on Prolific using objective measures of general innovative performance and self-report measures of PIIT. Study 2 replicated the same research design on Amazon Mechanical Turk with 336 participants and other-rated measures of PIIT.

Results were consistent across both studies and showed that creativity influenced general innovative performance more than digital nativity. However, digital nativity was a stronger predictor of PIIT, above and beyond the nonsignificant effects of creativity.

This study helps understand the roles that digital nativity and creativity play in general innovative performance and in IT-related innovative performance by providing a relative importance analysis of these components.

We offer guidance to organizations on how to select individuals and assign them to particular tasks depending on digital or general innovative task requirements.

This is the first study to examine the direct comparison of creativity and digital nativity. Although the literature highlights the importance of digital nativity for innovation, our research reveals that creativity is more important for general innovative performance.