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The study explores how mobile governance affects the administrative burden on older adults, focusing on learning, psychological and compliance costs.

Using attribution theory, the research employs a quantitative research design, utilizing surveys to gather data from 516 older adults across three cities in China: Quzhou, Wuhan and Shanghai. The study examines how intrinsic factors and extrinsic factors of m-government interfaces impact older adults’ administrative burden.

Perceived complexity increases learning, psychological and compliance costs for older adults. Personalization and high-quality information decrease these costs, enhancing user satisfaction. Visual appeal decreases anxiety and psychological costs.

This research links attribution theory with m-government’s administrative burden on older adults, offering new insights into optimizing m-government to serve older adults better.

Management innovation is one of the most vital practices underpinning economic growth and is considered to be one of the fundamental components of gaining a superior business position in market conditions that are continually fluctuating. Drawing upon neo-institutional theory as well as absorptive capacity, the current empirical study unpacks the relationships between external institutional forces (i.e. regulative, mimetic and normative pressures) and management innovation through investigating the role of absorptive capacity as a mediator.

The research model is tested using survey data from Australian organisations. The study used Partial Least Squares (PLS), a component-based structural equation modelling (SEM) method, in order to perform the data analysis.

The results confirm that the various dimensions of institutional forces have diverse influences on management innovation. The authors found mimetic and normative pressures have positive influences on realised and potential absorptive capacity of an organisation. In addition, realised absorptive capacity mediates the relations between institutional forces and management innovation.

Dissimilar to preceding studies, this research shows that organisations not only innovate to pursue higher performance but sometimes strive for legitimacy. In addition, the significant associations between absorptive capacity and management innovation and the mediation role clearly signify that institutional forces and absorptive capacity play significant roles in the adoption of management innovation.

This paper investigates the interplay among Finance-Accounting Digitalization (FAD), Advanced Finance-Accounting System (AFAS) and Accounting 2.0 and FinTech (AFT). It aims to elucidate how FAD impacts the adoption of AFAS, the evolution of AFT, and the ensuing sustainable evolution of finance and accounting practices.

A comprehensive survey was conducted from 2021 to 2023, involving 500 companies in Kosovo, spanning various sectors and sizes. The data were meticulously analyzed using SPSS and AMOS software, using structural equation modeling (SEM) to assess hypotheses, model fit and direct and indirect effects.

Significant relationships emerged between FAD, AFAS and AFT, highlighting the importance of computerized financial and accounting systems, the role of AFAS in achieving financial goals and the accessibility and adaptability of accounting data. In particular, the SEM analysis underscored a robust positive correlation between FAD and AFT, highlighting the transformative potential of digitalization. In addition, AFAS as a technological solution facilitates sustainability and operational efficiency. These findings provide crucial insights for future research and advocate for the use of digitalization to improve the efficiency of financial management.

The research is constrained by its focus on Kosovo’s companies, potentially limiting generalizability. Additionally, the study’s reliance on survey data might introduce response bias.

This research contributes to the literature by delineating the intricate relationships between FAD, AFAS and AFT, shedding light on their implications for financial and accounting practices. It underscores the transformative value of digitalization in these domains, offering novel perspectives for academic and managerial discourse.

Establishing and developing digital science and education evaluation platforms (DSEEPs) have several practical implications for the development of China's science, technology and education. Identifying and analyzing the key factors influencing DSEEP user experience (UX) can improve the users' willingness to use the platform and effectively promote its sustainable development.

First, a literature survey, a five-element model of UX and semi-structured interviews were used in this study to develop a DSEEP UX-influencing factor model, which included five dimensions and 22 influencing factors. Second, the model validity was verified using questionnaire data. Finally, the key influencing factors were identified and analyzed using a fuzzy decision-making trial and evaluation laboratory (fuzzy-DEMATEL) method.

Fourteen influencing factors, including diverse information forms and comprehensive information content, are crucial for the DSEEP UX. Its optimization path is “‘Function Services’ → ‘Information Resources’ → ‘Interaction Design’ → ‘Interface Design’ and ‘Visual Design’.” In this regard, platform managers can take the following measures to optimize UX: strengthening functional services, improving information resources, enhancing the interactive experience and considering interface effects.

This study uses a combination of qualitative and quantitative research methods to determine the key influencing factors and optimization path of DSEEP UX. Optimization suggestions for UX are proposed from the perspective of platform managers, who provide an effective theoretical reference for innovating and developing a DSEEP.

The purpose of this study is to (1) identify the factors that affect the adoption of virtual reality (VR) for spectator sports, (2) examine the differences in the factors among the four adopter categories (i.e. continuers, discontinuers, potentials and resistors) and (3) determine whether these factors are useful for discriminating among the adopter categories, based on the “diffusion of innovation” and “uses and gratification” theories.

In total, 216 participants were included in the analysis. Logistic regression and multiple analyses of variance were conducted to identify the factors that affect the adoption of VRS and examine the differences in the factors between adopter and non-adopter as well as between the continuers, discontinuers, potentials and resistors.

This study found that actualized innovativeness, complexity, companionship and gender significantly affect user adoption of VR for spectator sports. There were significant differences in the factors among the four adopter categories. The factors were also useful in discriminating between the four adopter categories.

This study highlights how individuals embrace emerging technologies differently based on their adopter category characteristics. From a marketing perspective, the insights gained from this study can inform the development of targeted strategies, campaigns and user experiences for VR spectator sports (VRS). This approach promises new revenue streams for the spectator sport industry and offers solutions to challenges like declining viewership and digital marginalization. It underscores the potential success of VR technology in transforming the spectator sport industry.

The metaverse enables users to create their own avatars in a shared virtual space, giving rise to a new avatar personality that differs from their real-self personality. The aim of this research is to explore how users' real-self and avatar personalities may affect their behavioral engagement and satisfaction in the metaverse context.

This research applies self-discrepancy theory to investigate how the big five traits of both real-self and avatar personalities influence users' engagement and satisfaction in the metaverse. The present research employed a mixed-methods approach, beginning with a qualitative study to identify prevalent personality cues among users on metaverse social media platforms. Subsequently, a quantitative study was conducted to further validate the findings of the qualitative study.

The results indicated that avatar personality scored higher than the real-self personality in the dimensions of openness, conscientiousness and extraversion, while scored lower in the dimensions of agreeableness and neuroticism. Both real-self and avatar personality traits positively influenced metaverse satisfaction via behavioral engagement in the metaverse. Notably, avatar personality traits had a stronger impact on behavioral engagement compared to real-self personality traits, which further influence metaverse satisfaction.

The present study offers practical insights for metaverse developers and managers to enhance user satisfaction by focusing on users’ big five traits of both real-self and avatar personality. It suggests implementing personalized tools, organizing personality-based social activities and other initiatives to encourage user’s behavioral engagement and ultimately enhance metaverse satisfaction.

Unlike existing research that concentrates on a single facet of personality traits, this research employs a mixed-methods approach to conceptualize users' real-self personality and avatar personality, further exploring their impacts on metaverse satisfaction.

This paper examines the relationship between heterogeneous political connections and corporate overinvestment.

Based on a comprehensive Malaysian dataset of 834 publicly listed companies from 2000 to 2022, the authors employed multivariate ordinary least squares regression to test the relationship.

Despite different types of political connections, the findings demonstrate a positive relationship between political connections and corporate overinvestment. In particular, the association is more profound in government-linked companies (GLCs) but weaker in firms that developed political ties through family members of ruling elites. Further analysis reveals that the “helping hand” effect is only observed in GLCs and firms with politically connected directors and businessmen, whereas the “grabbing hand” effect is observed among firms connected through board, businessmen, and family ties. Moreover, the relationship is more persistent among firms with politically connected directors and businessmen around the regime change.

Regardless of the types of political connections, the findings show that politically connected firms tend to engage in rent-seeking through political patronage networks and high levels of government interference in resource allocation. Therefore, a more sophisticated monitoring system should be developed within the political patronage networks to reduce the likelihood of different types of political-business collusion. In terms of research limitations, the research design does not consider the influence of financial constraints and management efficiency. Future research could explore these facets to comprehensively understand the dynamics between political connections and corporate investment decisions.

The evidence informs market participants about the relationship between heterogeneous political connections and corporate overinvestment, reinforcing previous findings that crony capitalism, political patronage, agency problems, and weak governance are well-entrenched in Malaysia’s emerging economy. The government should acknowledge these concerns by enacting anti-corruption campaigns and promoting a fair business environment. In the meantime, policymakers might redesign regulations and revise corporate governance frameworks to substantially reduce the value of political connections, thereby diminishing the bargaining power of politicians.

As corporate investment efficiency has a considerable impact on firm value, investment decisions that enhance firm value will increase share price and maximise shareholder value. Conversely, firms may damage shareholder value if they overinvest or undertake projects that do not yield sufficient. Hence, the findings of this study may assist investors in making more informed judgements, particularly by understanding different types of business-government relations, as political connections are one of the determinants of corporate overinvestment.

This study reveals that the degree to which overinvestment issues manifest within firms is influenced by the nature of the political connections those firms possess. This indicates that politically connected firms should not be regarded as a homogenous group of firms.

This study had a threefold aim: to examine the impact of a Simmelian-tie tripartite alliance on corporate green innovation; to determine the chain-mediating roles of knowledge acquisition and knowledge integration; and to identify the moderating effect of network routines on the relationship between a Simmelian tie and green innovation.

Data were collected through 487 valid survey questionnaires from Chinese small and medium-sized manufacturing enterprises (SMEs). The authors examined the data through a structural model using partial least-squares structural-equation modeling (PLS-SEM) to test the research hypotheses.

The results reveal several key factors with positive impacts on enterprise green innovation. Specifically, a Simmelian tie significantly and positively affects enterprise green innovation. The results further reveal that knowledge acquisition and integration play mediating roles, while a network routine positively moderates the relationships among a Simmelian tie, knowledge acquisition and integration, and corporate green innovation.

This study is among the earliest empirical studies to investigate the influence of Simmelian ties on corporate green innovation for manufacturing companies. This study provides a theoretical basis for managers of firms, especially those of SMEs with limited resources, to fully use Simmelian ties to achieve environmentally sustainable innovation. In addition, this study validates and extends knowledge-management theory by verifying the linking roles of knowledge acquisition and integration and facilitating role of network routines.

The aim of this research is to examine the roles of trust and electronic word-of-mouth (e-WOM) in crowdfunding (CF) participation for equity CF by taking into account the following antecedents of trust and e-WOM: intrinsic motivation (IM), extrinsic motivation (EM), deterrents, venture quality (VQ), third-party seal (TPS), value congruence (VC) and perceived accreditation (PA).

In this research, a survey among 408 active and potential funders in Iran was conducted. The statistical analysis used partial least squares structural equation modeling (PLS-SEM).

The results of this research revealed a significant influence of trust and e-WOM on participation in CF for equity CF. Extrinsic motivation had the greatest impact on trust and VC had the greatest impact on e-WOM.

This research extends the equity CF research area to CF success and considers the effects of some parameters on CF participation. This research provides many theoretical and practical implications.

This study aims to examine the relationship between managerial supportive communication, CEO relational communication and symmetrical internal communication. It specifically investigates the mediating role of symmetrical internal communication and employee advocacy, as well as the moderating influence of proactive personality on the link between employee advocacy and employee creativity.

A survey was conducted involving 290 full-time employees, and a Partial Least Square Structural Equation Modeling (PLS-SEM) statistical approach was used to assess the proposed relationships.

Both managerial supportive communication and CEO relational communication were found to be positively associated with symmetrical internal communication. Furthermore, results indicated that symmetrical internal communication and employee advocacy acted as strong mediators in the hypothesized relationships. Notably, the study also found that the impact of employee advocacy on employee creativity was significantly amplified in cases where employees exhibited a higher degree of proactive personality.

By emphasizing managerial supportive communication, enhancing CEO relational communication and promoting symmetrical internal communication and employee advocacy, organizations can create an environment conducive to innovation and creativity among employees. Additionally, recognizing the buffering effect of proactive personality on employee advocacy's impact on creativity enables organizations to better tailor their strategies for fostering creativity.

This research presents a novel contribution to the field by exploring the less-explored relationships between these critical communication factors and employee creativity. It uncovers the mediating and moderating mechanisms, shedding new light on how internal communication dynamics influence creativity. This unique approach provides an original perspective on the role of communication in promoting creativity at workplace.