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Article
Publication date: 20 December 2024

Saqib Shahzad, Shan Li and Adnan Sarwar

This study aims to investigate the effect of brand authenticity on consumer brand loyalty in the Pakistani frozen food industry sector in the light of the…

Abstract

Purpose

This study aims to investigate the effect of brand authenticity on consumer brand loyalty in the Pakistani frozen food industry sector in the light of the stimulus-organism-response (SOR) theory.

Design/methodology/approach

The quantitative approach utilized a survey questionnaire to acquire customers’ perceptions. A simple random technique was used to collect data. About 255 questionnaires were analysed, and the response rate was 72.86%. The measurement and structural model were constructed through Smart PLS-4 and fsQCA.

Findings

The findings indicated that brand authenticity positively affects brand loyalty in the Pakistani frozen food industry. Results further proved that brand involvement has a full mediation effect, fsQCA supports the same results, and customer satisfaction has a partial mediation effect. These findings offer valuable insights into the frozen food industry in Pakistan and other countries, allowing them to create successful tactics to engage customers and foster brand loyalty. The findings reveal the complexity and ever-changing nature of how consumers assess brand authenticity in the frozen food industry.

Practical implications

These findings also have implications for the frozen food business’s marketing and brand positioning strategies, particularly its utilization of brand authenticity to attract and retain consumers.

Originality/value

This is the first paper in the frozen food sector from the perspective of brand authenticity.

Details

British Food Journal, vol. 127 no. 2
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 28 January 2025

Hien Vo Van, Malik Abu Afifa, Nha Nguyen and Duong Van Bui

Cloud accounting has emerged as a compelling area of research, experiencing significant growth in recent years. Therefore, this paper seeks to analyze the dispersed academic…

Abstract

Purpose

Cloud accounting has emerged as a compelling area of research, experiencing significant growth in recent years. Therefore, this paper seeks to analyze the dispersed academic literature on cloud accounting research. Through this review, this study aims to gain insights into various aspects including research methodologies, frameworks, geographical dispersion, trends, pivotal factors and causal relationships pertinent to cloud accounting.

Design/methodology/approach

To offer a comprehensive and objective overview of cloud accounting research, this study adopts a systematic literature review approach. Seventy-five papers published between 2013 and 2023 were selected from the Scopus database, Springer Link, Emerald Insight and IEEE Xplore, following specific criteria outlined in the PRISMA process.

Findings

Analysis reveals that cloud accounting research is organized into four primary themes: understanding the benefits and challenges of cloud accounting; identifying factors influencing cloud accounting adoption; exploring factors influenced by cloud accounting implementation; and examining the mediating role of cloud accounting. Besides, the analysis indicates a notable surge in cloud accounting research from 2021 to 2023, with 40 articles published during this period, signaling a growing interest in the topic. Previous studies primarily concentrated on developing countries, with Jordan, Indonesia, Malaysia, India and Nigeria emerging as focal points. The organizational level was predominantly explored, particularly in the context of small- and medium-sized enterprises, indicating a trend toward organizational-level analysis. Notably, a significant portion of cloud accounting studies were not published in prestigious journals indexed under Scopus.

Originality/value

This study provides insights into the publication status of cloud accounting by year, journal and country. Methodological, theoretical and unit of analysis information is also presented. Finally, the study outlines limitations and suggests future research directions.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 28 January 2025

Pritpal Singh Bhullar, Mahesh Joshi, Sharad Sharma, Duc Hong Thi Phan and Anh Lan Nguyen

The purpose of the current study is to contribute to the existing body of knowledge by understanding the rationale, benefits and consequences of taxing cryptocurrency…

Abstract

Purpose

The purpose of the current study is to contribute to the existing body of knowledge by understanding the rationale, benefits and consequences of taxing cryptocurrency transactions. This study investigates where taxation and cryptocurrencies meet from an investment standpoint.

Design/methodology/approach

A comprehensive bibliometric study was conducted to offer a thorough examination of the published literature in the last decade pertaining to the intersection of cryptocurrencies and taxation across nations. This study provides an analysis of citation patterns, prominent authors, publication trends and thematic clusters by applying VOSviewer and R-studio.

Findings

The results indicate a tendency in the existing literature to address the taxes concerns associated with cryptocurrency transactions. The findings demonstrate that cryptocurrency taxation discrepancies across countries create tax evasion, transaction risks and market uncertainties.

Practical implications

The report provides a theoretical framework for policymakers and financial experts to create a global cryptocurrency tax regime. The study emphasizes the need to incorporate technology start-ups to mitigate public safety and security risks, strengthen financial systems and provide regulators with necessary supervision.

Originality/value

The study provides an extensive on taxation issues such as tax evasion and money laundering in the context of cryptocurrency. There has been no prior effort to explore this research domain so deeply and provide comprehensive details on cryptocurrency.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Open Access
Article
Publication date: 31 May 2024

Nora Annesi, Massimo Battaglia, Ilenia Ceglia and Francesco Mercuri

Organisations are confronted with the challenge of navigating various pressures arising from activities that shape environmental and social impacts, which stakeholders find…

2658

Abstract

Purpose

Organisations are confronted with the challenge of navigating various pressures arising from activities that shape environmental and social impacts, which stakeholders find significant. This research endeavours to ascertain a process facilitating the analysis and seamless integration of sustainability into corporate strategy. The goal is to establish an “integrated” ESG governance framework adept at effectively managing institutional pressures.

Design/methodology/approach

This research employs an action research approach, focusing on a leading company within the sugar industry. The investigation delves into the relationship dynamics associated with business issues through a process that engages, either directly or indirectly, board members, top managers, as well as industrial and commercial customers, along with final consumers.

Findings

The formulation of a sustainability strategy serves as a guiding framework for the Board of Directors in effectively navigating tensions arising from environmental, social and economic pressures.

Research limitations/implications

The research contributes to bridging the realms of business governance and institutional theory (viewed under a paradoxical lens). On a managerial level, the study introduces a structured process aimed at seamlessly integrating sustainability objectives into governance, aligning with international ESG guidelines (OECD, 2023; WEF, 2020).

Originality/value

The originality of this research lies in crafting a sustainability strategy by the BoD that takes into account the impact of governance and responds to the demands of strategic stakeholders.

Details

Management Decision, vol. 63 no. 2
Type: Research Article
ISSN: 0025-1747

Keywords

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