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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.

In the modern financial landscape, Artificial Intelligence (AI) is gaining prominence, offering significant economic advantages. This research paper aims to investigate the impact of Behavioural Biases (BB) such as Overconfidence Bias (OCB), Fear of Missing Out (FOMO), Herding Bias (HB) and Regret Aversion Bias (RAB) on Investment Decision-Making (IDM). Additionally, it explores how the AI-led Adoption of Digital Advisory Services (ADAS) moderates these biases among Gen Z investors in India.

The study utilized a convenience sampling method, gathering 457 responses from Gen Z investors in India through an online survey questionnaire. The data was analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM).

The results confirm a significant relationship between OCB, FOMO, HB and RAB on IDM. The study also found that ADAS significantly moderated the relationship between FOMO and IDM, as well as between HB and IDM. However, the moderation effect of ADAS was not supported for the relationships between OCB and IDM, and RAB and IDM.

This research offers valuable insights for academics, individual investors, fintech companies and policymakers. It highlights how behavioural biases affect IDM and underscores the importance of AI-enabled digital services in helping Gen Z investors recognize and manage these biases. Policymakers can use these insights to establish standards for AI use, ensuring regulatory compliance and promoting ethical conduct in AI-driven investment decisions.

The novelty of this study lies in its conceptual approach, particularly in examining the moderation role of ADAS in addressing behavioural biases among Gen Z investors.

This study investigates the factors influencing the saving behaviour of Chinese Generation Z (Gen Z) through Internet wealth management (IWM) services. It adopts the unified theory of acceptance and use of technology (UTAUT) as the theoretical framework, focusing on key determinants such as performance expectancy (PE), effort expectancy (EE), social influence (SI) and facilitating conditions (FC). The research also explores the mediating role of the intention to save via IWM and its subsequent influence on actual saving behaviour.

The hypotheses were assessed using data collected from 274 Gen Z users in China. The data were analysed using the partial least squares structural equation modelling.

The results suggest that the formation of intention among Gen Z to save through IWM services is directly affected by factors such as PE, EE, SI and FC. Intention to save via IWM positively influences actual saving behaviour. Mediation analysis further confirms the mediating role of intention to save via IWM in these relationships.

The findings have direct implications for financial institutions and policymakers engaged in promoting the practice of saving via IWM services among Gen Z, thereby fostering a culture of proactive financial management and encouraging saving behaviour.

The study contributes to the existing literature by being among the first to examine Gen Z’s IWM adoption as a personal saving tool through the theoretical lens of the UTAUT.

This paper considers carbon abatement in a competitive supply chain that is composed of a manufacturer and two retailers under vertical shareholding. The authors emphasize the equilibrium decision problem of stakeholders under vertical shareholding and different power structures.

A game-theoretic approach was used to probe the influence of power structure and retailer competition on manufacturers' carbon abatement under vertical shareholding. The carbon abatement decisions, environmental imp4cacts (EIs) and social welfare (SW) of different scenarios under vertical shareholding are obtained.

The findings show that manufacturers are preferable to carbon abatement and capture optimal profits when shareholding is above a threshold under the retailer power equilibrium, but they may exert a worse negative impact on the environment. The dominant position of the held retailer is not always favorable to capturing the optimal SW and mitigating EIs. In addition, under the combined effect of competition level and shareholding, retailer power equilibrium scenarios are more favorable to improving SW and reducing EIs.

This paper inspects the combined influence of retailer competition and power structure on manufacturers' carbon abatement. Distinguishing from previous literature, the authors also consider the impact of vertical shareholding and consumer preferences. In addition, the authors analyze the SW and EIs in different scenarios.

While scholarship has identified the bias that maternal women (Arena et al., 2023; Grandey et al., 2020) and racial minority employees (King et al., in press) endure, few have taken aim at understanding how these identity characteristics might combine to concomitantly shape work experiences. Drawing from stigma theory (Goffman, 1963), the primary purpose of our chapter is to examine how the stereotypes of maternity might interact with race-based stereotypes to shape the experiences of working women. In doing so, we will be able to identify which stereotypes of maternity (i.e., incompetence or disloyalty; Grandey et al., 2020) might be exacerbated or weakened when varying race-based stereotypes are considered. After reviewing the potential for intersecting stereotypes, we then argue that mothers might experience different work and health outcomes – both pre- and postpartum – based on their race. We close by providing insight for future scholars and identify additional identity characteristics that may shape mothers' workplace experiences.

The purpose of this study is to investigate the effect of anarchist accounting (AA) on stakeholder relationship capability (SRC) in the context of Iranian capital market companies.

This study is based on a descriptive survey-correlation data collection method. As this study is on (AA) and (SRC) in Iran, the population of the study is made up of all financial managers and heads of the accounting department of capital market companies in Iran. Among 185 companies (Tehran Stock Exchange [TSE]), 100 companies were selected as samples which are all in the TSE. As suggested by Niles (2006), a minimum sample size of 10% of the population is generally acceptable. A questionnaire survey was adopted in obtaining primary data for this study. Thus, based on Cochran sampling techniques, 395 questionnaires were returned and became the basis of analysis. Also, partial least square was used to test the research hypothesis.

The statistical findings indicate the fit of the structural desirability of the factor load and according to the standardized coefficient (path coefficient), the dimensions of AA have a negative and significant effect on SRC, because the path coefficient is positive.

Theoretically, to the best of the authors’ knowledge, this study is the first research that tries to examine the stakeholder relationship capability through the link between social/political approaches with accounting procedures, an issue that has not been considered in any prior study. Also, conducting the present study in the conditions of social distrust in the Iranian capital market can be important, because the expansion of anarchist accounting helps to create a level of symmetry and equality in information disclosure and it can create value for shareholders.

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.

The purpose of this study is to examine factors influencing consumers’ intention to purchase Halal cosmetics through the lens of theory of consumption values (TCV).

This study employed a quantitative research methodology, collecting data from 185 respondents through an online questionnaire. The participants, selected via purposive sampling, were all current purchasers of cosmetics. The data were analyzed using partial least square structural equation modeling (PLS-SEM) with the assistance of IBM SPSS and SmartPLS software.

This research reveals that emotional value is the most substantial value predictor, followed by epistemic value, conditional value and functional value. Further, the moderation analysis shows that the effect of conditional value is strengthened when the consumer are from a higher social class.

This study reveals that consumption values with context-specific attributes directly impact consumer purchase intentions towards Halal cosmetics, while social class acts as a significant catalyst. This offers a fresh perspective that mitigates the traditional misconceptions about Halal cosmetics among Malaysians, highlighting the complexity and resilience of consumer adoption in this innovative sector.

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.