Search results

As economies have reopened after the COVID-19 pandemic, resumption of pre-pandemic normalcy in work has not been uniform. For each worker and leader, an essential question is whether the world of work has changed irreversibly, or if prior careers and business models can be resumed. A philosophical inquiry into theories of the world of work provides a framing that separates everyday changes from systems changes.

A metatheoretical approach to world theories from 1942 is revisited. Attention is drawn to systems of knowledge along the dimensions of analytic-deductive treatments, and dispersive-integrative treatments. Socio-Technical Systems relate to Organicism, and Socio-Ecological Systems relate to Contextualism. Reworking a processual philosophy, an alternative World Hypothesis is proposed.

(Con)texturalism-dyadicism reframes causal texture theory as (1) rhythmic pacing; (2) dyadic diachrony; and (3) transformative reifying. New insights into the effects with the onset and passing of the pandemic disruption are gained.

Updating systems theories of socio-technical and socio-ecological perspectives invokes a post-colonial constructivist philosophy that appreciates roots in American pragmatism, ecological anthropology, and Chinese philosophy of science. The emphasis of systems rhythms prioritizes a processual orientation, compatible with a yinyang material-immaterial onto-epistemology.

As the world recovers from the disruptions of the COVID-19 pandemic, the changed nature of work is only one of many aspects that been altered. Systems perspectives both of parts inside an organization (i.e. socio-technical individuals in groups) and wholes alongside other wholes (i.e. socio-ecological groups co-responding with their (con)textures) are not independent, but interrelated. Disruption of work systems may result in only incremental adaptation for some, with transformative shifts in world theory for others. Recognizing that organizations change from within, persistent pathologies may be diagnosed.

Systems theories of work from the 1960s were based on pragmatism from the 1940s. The metatheoretical contextualism of Stephen C. Pepper is complemented by a 21st century constructivist philosophy that is post-colonial and non-anthropocentric. Reifying organizational systems theories for audiences founded on a Western philosophy of science requires extended explanations bridging over to a non-Western (i.e. Classical Chinese) lineage.

This paper studies the critical factors from the perspectives of technological quality, personal compatibility and organisational commitment using the technological adoption framework (TAF). The proposed TAF studies the critical factors that influence the intention to use building information modelling (BIM) taking into consideration of the “Perceived Ease of Use (PEU)” and “Perceive Usefulness (PU).”

The proposed study is a quantitative research study using the TAF model and the statistical analysis using “Partial Least Squares-Structural Equation Modelling (PLS-SEM).” The questionnaires are developed based on the literature review study and disseminated to the stakeholders in the Malaysian construction industry, including consultants, contractors, and clients. The data collected are analysed using PLS-SEM to identify the correlation between the critical factors influencing BIM adoption and the moderation influence of the PEU and PU towards the “Intention to Use (IU)” BIM.

The data collected from 185 construction industry stakeholders in Malaysia was utilised to develop the structural equation model. The measurement model was analysed in terms of composite reliability, discriminant validity, and collinearity issues. Subsequently, the SEM is analysed, and the findings on the hypothesis on the correlation between the critical factors and the intention to use BIM are examined. The study also examines the mediation effects of the PEU and PU towards the BIM adoption in the Malaysian construction industry.

This research conceptual framework, TAF, is derived from the integration of the existing underpinning theories of the technological adoption model and the technology–organisation–environment framework. This new TAF can be used for the study of new technology adoption. This cross-sectional research study is in line with the “Construction 4.0 Strategic Plan” in Malaysia to establish the current BIM adoption scenario and formulate the framework to promote incentives to promote BIM adoption.

This paper aims to review the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting.

The study used the thematic and systematic literature review methodology to analyse the existing literature in FAR.

The major thematic areas in the literature are fraud motivation, fraud consequences, fraud detection using forensic accounting techniques, forensic accounting theory, forensic accounting skills, forensic accounting education and forensic accounting jobs. The quantity of FAR is relatively small compared to the quantity of research in other accounting specializations. FAR is well developed in the USA and Canada and is less developed in Europe, Oceania and Asia. There is high interest in FAR in African countries. There is a relatively low global interest in internet information about “forensic accounting research” compared to global interest in other forensic accounting topics. Areas for future research include the role of the environment, digitalization, religiosity and sustainable development in forensic accounting.

FAR around the world is lopsided, as some regions have more advanced FAR compared to other regions. There is a need for even development of FAR across all regions and a need to publicize the outputs of FAR to a larger audience to increase people’s interest in forensic accounting.

The study extends the literature by presenting a rigorous thematic and systematic review of the existing literature. It highlights the depth of FAR, the major thematic areas, the benefits of FAR to society and the geographical reach of existing FAR.

This study aims to address the macroeconomic factors effect on the travel and leisure (T&L) industry throughout Europe within the context of the Russo-Ukrainian war that have started on 24 February 2022. Specifically, top tourist destinations are analysed, such as Spain, France, Italy and Portugal, as well as Europe in general.

This study adopts the panel regression approach based on the data that is provided on a daily basis, and it covers a period of nearly 14 months, starting on 24 February 2022 and ending on 15 April 2023.

The findings indicate that the European T&L sector is impacted by macroeconomic variables. Namely, the T&L sector is significantly impacted by interest rates, geopolitical risk, oil and gas, whereas inflation has a muted effect, indicating a comparatively lesser influence on the dynamics of the industry. This research contributes to existing literature by providing one of the first quantitative analyses of how macroeconomic factors impact the European T&L business in the context of a geopolitical conflict.

A study of the Russian–Ukrainian war may be limited by a number of research constraints. The continuing nature of the conflict, the lack of communication between the parties and potential political prejudice are some of these difficulties. Any research on the Russo-Ukrainian war should be done with these limits in mind.

Macroeconomic variables play a significant role on the T&L sector development; therefore, when designing resilience strategies, they need to be accounted for.

To the best of authors’ knowledge, this is one of the first studies to analyse how macroeconomic factors affected the European T&L business using a quantitative approach. The macroeconomic variables that were taken into account in this study included interest rates, inflation, oil and petrol prices, as well as the geopolitical risk index.

本研究探讨在 2022 年 2 月 24 日开始的俄乌战争对整个欧洲旅游和休闲 （T&L） 行业的宏观经济因素的影响。具体来说, 本文分析了著名旅游目的地, 例如西班牙, 法国, 义大利和葡萄牙, 以及整个欧洲。

研究采用基于每天提供的数据的面板回归方法, 涵盖近 14 个月, 从 2022 年 2 月 24 日开始, 到 2023 年 4 月 15 日结束。

我们的研究结果表明, 欧洲运输和物流行业受到宏观经济变数的影响。也就是说, 运输和物流行业受到利率、地缘政治风险、石油和天然气的严重影响, 而通货膨胀的影响则很温和。

对俄乌战争的研究可能受到许多研究限制的限制。冲突的持续性质、各方之间缺乏沟通以及潜在的政治偏见是其中一些困难。任何关于俄乌战争的研究都应该考虑到这些限制。

据我们所知, 这是首批使用定量方法分析宏观经济因素如何影响欧洲运输和物流业务的研究之一。本研究考虑的宏观经济变数包括利率、通货膨胀、石油和汽油价格, 以及地缘政治风险指数。

宏观经济变数在运输和物流行业发展中起着重要作用, 因此, 在设计弹性策略时, 需要考虑它们。

La presente investigación aborda el efecto de los factores macroeconómicos en la industria de viajes y ocio (VyO) en toda Europa en el contexto de la guerra ruso-ucraniana que comenzó el 24 de febrero de 2022. En concreto, se analizan los principales destinos turísticos, como España, Francia, Italia y Portugal, así como Europa en general.

El estudio adopta un enfoque de regresión de panel basado en datos diarios y cubre un período de casi 14 meses, del 24 de febrero de 2022 al 15 de abril de 2023.

Nuestros resultados indican que el sector europeo de VyO se ve afectado por variables macroeconómicas. En concreto, el sector se ve significativamente afectado por los tipos de interés, el riesgo geopolítico, el petróleo y el gas, mientras que la inflación tiene un efecto moderado.

Un estudio de la guerra ruso-ucraniana puede verse limitado por una serie de restricciones a la investigación. La persistencia del conflicto, la falta de comunicación entre las partes y los posibles prejuicios políticos son algunas de estas dificultades. Cualquier investigación sobre la guerra ruso-ucraniana debe hacerse teniendo en cuenta estos límites.

Las variables macroeconómicas desempeñan un papel importante en el desarrollo del sector de VyO, por lo que es necesario tenerlas en cuenta al diseñar estrategias de resiliencia.

Hasta donde sabemos, éste es uno de los primeros estudios que analiza cómo los factores macroeconómicos afectaron al negocio europeo de VyO utilizando un enfoque cuantitativo. Las variables macroeconómicas que se tuvieron en cuenta en este estudio fueron los tipos de interés, la inflación, los precios del petróleo y de la gasolina, así como el índice de riesgo geopolítico.

This paper aims to provide a model that expands the technology acceptance model (TAM) by identifying aspects that influence consumers’ attitude and behavioral intention toward chatbots in the beauty care industry.

This study is based on an online questionnaire responded by 211 Generation Z individuals from Morocco. Data was collected based on a convenience nonprobability sampling technique, and a partial least squares-structural equation modeling was used to validate the model and test the hypotheses.

Perceived ease of use, perceived usefulness and subjective norms are significant influencers of the attitude toward chatbot. Perceived risk was not found to be influencing behavioral intention to use chatbot, and personality does not moderate the relationship between perceived ease of use and attitude.

This paper provides insights into the motives behind customers’ attitude and behavior toward chatbots in the beauty care industry and can be relied on as a guideline for implementations technology to boost sales and build strong relationship with customers.

This research provides new insight for retailers on the implementation of chatbots at the point of sale. Marketers and business owners should be aware of the usefulness and ease of use of technology for Generation Z and be able to interact with them on this basis in order to generate increased economic performance and better brand image.

The model extends the original TAM and introduces two new constructs, subjective norms and perceived risk, in addition to including personality as a moderating factor. The data was gathered from the under-studied region of North Africa.

The purpose of this study is to present a systematic analysis using a meta-analytical approach regarding the antecedents and consequences of the technology acceptance model (TAM) in the retail context. This paper also analysed five different theoretical models using meta-analytic structural equation modelling. Finally, this paper investigated possible moderators on the relationships between TAM constructs.

This manuscript is conceptual as it is based on a literature review. In this line, this paper analysed 85 articles by a meta-analysis that generated 431 effect sizes and identified 8 antecedents and 2 consequences of the TAM construct.

All antecedents and consequences promoted significant effect sizes with TAM constructs. In the moderation analysis, this paper determined that top journals and countries with a high human development index promoted more substantial effect sizes in the relationship between perceived usefulness (PU) and behavioural intention, and PU and attitude towards system use, respectively. About the theoretical models tested, this paper found that the antecedents enjoyment and trust represent the best fit in TAM models, which affects attitude and behavioural intentions.

This research tested the impact of TAM’s antecedents, consequences and moderators in the retail sector and presented important results via a meta-analytical review. This meta-analysis contributes to the marketing literature by offering a set of empirical generalisations, including relationship coefficients and calculated fail-safe numbers.

This study focuses on urban lighting design, exploring its effect on citizens´ emotions. A methodology based on Kansei engineering is developed in response to the question: How does lighting of facades within the urban space influence people’s emotions?

Outdoor lighting design is a multidisciplinary topic that involves, among other aspects, design, energy savings, protection of nocturnal biodiversity and profitability, all of which are important functional and regulatory requirements. However, they do not necessarily consider user needs, which make perception and emotional response difficult parameters in the lighting design process. The studies carried out on lighting and its impact on emotions have mainly been done indoors. The objective of this work is to propose a methodology to evaluate emotional response to the illuminated nocturnal urban space with the purpose of providing knowledge to create emotionally efficient luminous spaces that improve people’s perception and well-being. The instrument used was the survey (online questionnaires), based on Kansei engineering, created to incorporate the emotional variable in product design. The research was carried out with participants from Peru, Spain and Germany. The results collected the reaction of the participants to different types of night-time luminous spaces presented, which contributes to a better understanding of user needs and activities regarding the space. This knowledge is intended to help designers meet their expectations.

The Kansei engineering method has made establishing relationships between the sensations experienced and the physical characteristics of the luminous space possible. From the point of view of outdoor lighting design planning, Kansei methodology can contribute to a better understanding of user needs within the urban space, serving as a guide to specialists when making lighting decisions and thus meeting their expectations. Therefore, it is considered a very useful and recommended instrument not only from the beginning of lighting projects but also applicable to lighting master plans. The method used contributes to a multidisciplinary design approach, performing a simultaneous analysis of all the requirements and design parameters (architectural, psychological, biological, environmental and social) that intervene from the first design phases of the project, which will allow qualitative lighting solutions aimed at user satisfaction with the urban night space. From a comprehensive point of view, the instrument generated enables identifying not only quantitative values of the urban night space (luminous spaces and technical descriptors) but also qualitative values (aesthetic descriptors), which are both decisive instruments when measuring user satisfaction.

Participants were only from Germany, Peru and Spain.

Traditionally, research aiming at user responses to lighting environment comes from the field of psychology or engineering, not considering parameters of lighting design that could effectively cater to specific user needs.

Apartments have become a representative urban housing type for mass housing construction; therefore, interest in low-rise residential areas has decreased. Low-rise residential areas have proved to be a poor residential environment for all aspects of life because of the density of the old buildings. Using the Moa Towns project as a case study, this research explores the steps for revitalizing low-rise residential environments, emphasizing communities.

The study first investigated the historical changes in urban housing types in Korea. Through a review of the related literature, a systematic analysis framework was developed. The residential environments of the case study and the questionnaire survey were analyzed through the framework, with a focus on the quality of housing.

To improve the quality of housing for residents, a housing plan is needed to ensure safety and comfort. To establish an accessible residential environment infrastructure, improve the quality of housing, and encourage social relationships between neighbors, community facilities within a 15-min walk should be installed. To increase interaction between neighbors, a circular pedestrian system can be created by establishing a community street.

This study is significant in that it focuses on people in revitalizing the community; identifies factors for physical improvement, exchange activities, and facility support; and presents a conceptual framework for building a residential environment in low-rise residential areas. The results are critical to the quality of housing and community facilities for low-rise residential development.

Using surveys of Amazon and Tmall Global users, this paper aims to empirically investigate the issue of platform technological selection. We explore the impact of switching costs on users’ intentions to use an app-enabled cross-border e-commerce (CBEC) platform based on an extended technology acceptance model (TAM). The results suggest that the higher the switching cost of a platform is, the greater the users’ satisfaction and intention to use this platform. Therefore, for the platform, a moderate switching cost will be beneficial for retaining users.

Based on the TAM, this paper takes the switching costs as the starting point and focuses on exploring the relationships among switching costs, perceived usefulness, perceived ease of use, perceived reliability, satisfaction and intention to use. Online surveys of users of Amazon and Tmall Global are adopted as the main instruments of this research. We collected a total of 408 valid responses from Amazon users and 490 from Tmall Global users. For the data analysis, this study conducts frequency analysis, a test analysis of the reliability and validity of the measures, correlation analysis, and path analysis using a structural equation model.

The results show that switching costs positively affect the users’ satisfaction and intentions to use a CBEC platform through perceived usefulness, perceived ease of use and perceived reliability.

The questionnaire respondents were predominantly Chinese due to the constraints of the survey conditions. In fact, China has a high penetration rate in CBEC, and Chinese users have rich experience using the Amazon and Tmall Global platforms.

The development of CBEC has ups and downs, and users frequently switch platforms. Considering how platforms can stand out from the crowd and retain users, we believe that a moderate increase in the switching cost of the platform is helpful for companies to address these problems, and the implications of the results are particularly valid for decision-makers of CBEC platforms and companies.

Amazon and Tmall Global are the two largest CBEC platforms in the world. Using these two companies as examples for comparison can effectively identify the differences between the platforms and the conclusions are representative. We suggest that platforms can improve user satisfaction and willingness to use by establishing VIP communities, issuing coupons, providing shipping services as well as convenient after-sale complaint channels, and improving the platform’s easy-to-use interface, as ways to further enable the platform to retain more users and stand out in fierce competition.

This paper addresses an interesting and practical issue related to the effects of introducing switching costs in an extended TAM applied to CBEC platforms.

This study aims to consolidate existing research on digital technology in business education, focusing on adoption determinants, theoretical frameworks and implementation challenges.

A hybrid literature review was conducted. The first phase involved a keyword co-occurrence analysis of 254 Association of Business Schools-ranked journal articles from the Web of Science database to identify key research themes. To deepen the analysis, the second phase included a content analysis of the 24 most globally cited articles, each with a minimum of 65 total global citations.

The review reveals that studies primarily focus on factors influencing digital technology adoption, including institutional support, perceived usefulness and ease of use. Researchers frequently cite theoretical models such as the technology acceptance model and the unified theory of acceptance and use of technology. Identified challenges include concerns over technology effectiveness, resistance to change and the influence of cultural and generational differences on technology use.

The findings guide educators and policymakers in formulating strategies for effective technology adoption, emphasizing alignment with educational goals and addressing cultural barriers.

Understanding generational and cultural impacts enables the creation of inclusive digital education strategies that cater to diverse student needs.

This study synthesizes fragmented literature, offering new insights into the integration of digital technologies in business education.