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This study examines the effect of delegation of decision rights, moral justification (MJ), and ethical climate (EC) on managers’ misreporting in the financial services sector. We employed an online research panel called Qualtrics, to collect data based on a sample of 127 middle-level managers from various US financial services firms. We find that MJ mediates the relation between delegation and misreporting, suggesting delegation of decision rights increases employees’ misreporting indirectly by increasing MJ. We also find that EC significantly moderates the relationship between MJ and misreporting. Furthermore, our test of the moderated-mediation effect reveals that the indirect effect of the delegation of decision rights on misreporting through MJ is stronger when there is a higher level of instrumental climate (IC) and a lower level of principle climate (PC).

This study aims to examine the mediating effect of self-efficacy on the knowledge sharing and management accountant performance relationship. In addition, it also investigates the moderating effect of initiating structure leadership (IS-leadership style) on the relationship between self-efficacy and management accountant performance. In the literature, there is a reciprocal relationship between environmental, cognitive and personal factors, making self-efficacy unable to be maintained without environmental support, which in this research is captured through the construct of leadership style.

This study uses a quantitative methodology with a self-administration survey. This research involved 100 management accountants in Indonesia. Regression Macro Process carried out data analysis.

The findings of this study indicate that knowledge sharing in cognitive psychology encourages increased self-efficacy, which has an impact on improving management accountant performance. Self-efficacy mediates the effect of knowledge sharing on management accountant performance. The existence of induced environmental factors in the form of IS-leadership style has the potential to weaken the impact of self-efficacy on management accountant performance.

This study provides recommendations to companies, especially the human resources division, to consider individual psychological factors in the recruitment process. Thus, companies can carry out preventive control to manage management accountant performance behavior.

This study provides new empirical evidence for reducing the overlap between knowledge sharing and performance by applying personal, organizational and environmental factors simultaneously. This study also enriches knowledge-sharing literature on performance from a social cognitive perspective.

This study aims to investigate the adoption of mobile wallet payment services among rural Omani millennials, with a focus on social factors, perceived security, trust considerations and the moderating role of technology self-efficacy in shaping attitudes and intentions towards adoption. It also explores the role of mobile wallets in advancing financial inclusion, aligned with Sustainable Development Goal 10 (Reduced inequalities).

A survey method was used with 544 randomly selected participants from rural Oman. The study used partial least squares structural equation modelling (PLS-SEM) to analyse relationships among the constructs, including subjective norms, perceived security, trust and self-efficacy.

The results support five hypotheses, confirming the influence of subjective norms, perceived security and technology self-efficacy on attitudes and intentions to adopt mobile wallets. Additionally, mobile wallet self-efficacy emerges as a significant moderator, enhancing the relationship between positive attitudes and behavioural intentions.

The study extends the technology acceptance model (TAM) by incorporating moderating variables such as technology self-efficacy and perceived security, offering theoretical contributions to digital payment adoption literature, especially in rural settings.

The findings underscore the need for trust-building efforts by service providers and collaborative strategies involving government incentives and promotions to foster mobile wallet adoption. Strengthening digital literacy and addressing security concerns are critical for promoting financial inclusion in rural communities.

This research contributes to promoting economic empowerment through mobile wallet adoption in rural Oman, offering valuable insights for policymakers and service providers aiming to reduce socio-economic disparities. By addressing the digital divide and supporting financial inclusion, the study supports the advancement of SDG 10 (Reduced inequalities) and fosters inclusive growth in underserved communities.

The purpose of this paper is to provide small and medium-sized enterprises (SMEs) in emerging markets with an updated Purchasing Portfolio Matrix (PPM) specifically for international sourcing. This data-driven PPM matrix is designed to provide a dynamic and process perspective that can help SMEs survive the disruptions caused by emergency situations such as the global COVID-19 pandemic.

This research reports on qualitative interviews with experienced informants from 15 SMEs in the manufacturing industry. The authors follow process-based research using a combination of retrospective and real-time case study approaches to gradually unveil the dynamics in segmentation and sourcing strategies in the international sourcing context during the COVID-19 pandemic.

The findings reveal the dynamics of segmentation and international sourcing strategies during global disruptions and unpack the underlying logic behind the dynamics that is specific to SMEs in emerging economies.

Existing literature on PPM predominantly focuses on static and normal sourcing circumstances. This paper addresses this gap by adopting a dynamic approach to study how sourcing strategies of SMEs from emerging economies evolve in a highly volatile environment from an international sourcing perspective.

This study aims to explore the impact of experiencing virtual reality (VR) and three-dimensional (3D) printing during the design process on the creativity of interior design students in a luminaire design project.

This study used the case-study approach within the context of a nine-week luminaire design project. Collected data included self-reported interest and engagement of students from a Qualtrics questionnaire and the ratings of their creativity via the Creative Product Semantic Scale (CPSS) with two judges.

Descriptive statistics from the Qualtrics questionnaire indicated an overall high level of student interest and engagement with the VR and 3D printing learning experience. Paired t-tests from CPSS ratings of the two judges showed a moderate increase in novelty and a significant increase in style with the introduction of VR and 3D printing technologies, respectively.

Spearman’s correlations (rho) showed no statistical evidence for the relationships between CPSS ratings for creativity and students’ self-reported interest and engagement in VR and 3D printing learning experience.

Ample access time to VR technology and sufficient control over the 3D printing process are important for effective applications of Industry 4.0 technologies in organizations.

This study dissected the confounding variables in its results as practical considerations for intergrading VR and 3D printing technologies for organizations in Industry 4.0.

This study acknowledged VR and 3D printing technologies as simulants for interest and engagement, which benefit creativity.

Based on action regulation theory (ART), this study aims to test the impact of individual entrepreneurial orientation (IEO) training on small business owner career success (financial attainment, satisfaction and achievement). Moreover, this relationship was unpacked through a dual mediation model of IEO behaviour and career resilience.

A four-wave, longitudinal randomized controlled field experiment was conducted in which 527 small business owners participated from Lahore, Pakistan (training group = 256, control group = 271). The data analysis was done via ANCOVAs (group comparison) and PROCESS Model 6 (for serial mediation).

The results demonstrated that after getting IEO training, the small business owners had increased IEO behaviour, career resilience and career success as compared to their counterparts in the control group. In addition, the effect of IEO training on career success was attributed to the underlying role of IEO behaviour and career resilience development.

This is one of the few studies that have demonstrated the impact of IEO training on the career-related outcomes based on the action regulation perspective.

This study examines how users' multidimensional representational fidelity factors affect sociability and cyberself engagement in the Metaverse platform; that is, how they interact with newly defined self-images as their personas in the environments. It investigates how representational fidelity serves platform users to perform social roles and increase their sociability by establishing a new cyberself, thus influencing continuous platform use.

This study surveyed 314 users of the Metaverse platform Horizon, where users can create a virtual agent avatar, meet people in the same online environment in real time, and interact with a sense of three-dimensional immersion. Data were analyzed using partial least squares regression models.

User socialization significantly influenced the intention to use the Metaverse platform. Representational fidelity was a crucial variable for sociability, and activity representational fidelity was the most influential aspect among the four other elements. Platforms should consider how to enable users to create and use activities that faithfully represent their personas.

The novelty of this study is that it introduces representational fidelity based on representation theory into the context of virtual persona in the Metaverse platform. This study extended representational fidelity to the socialization perspective by utilizing the integrated model of user satisfaction and the technology acceptance model. Through the results, this study emphasized that users' sociability significantly influences their intention to use the Metaverse platform. Finally, this study provides a feasible guideline on how practitioners could design and strengthen their platforms so that users can represent their cyberselves faithfully.