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A number of studies have shown that internet banking (IB) implementation is not only determined by banks or government support, but also by perceptions and experience of IB users. IB studies have showed encouraging results from academics in developed countries. Yet little is known about the user adoption of IB in Lebanon. The purpose of this paper is to investigate the factors that may hinder or facilitate the acceptance and usage of IB in Lebanon.

A conceptual framework was developed through extending the unified theory of acceptance and use of technology (UTAUT) by incorporating two additional factors namely; perceived credibility (PC) and task-technology fit (TTF). A quantitative approach based on cross-sectional survey was used to collect data from 408 IB consumers. Data were analysed using structural equation modelling based on AMOS 20.0.

The results of the structural path revealed that performance expectancy (PE), social influence, PC and TTF to be significant predictors in influencing customers’ behavioural intention (BI) to use IB and explained 61 per cent of its variance, with PE was found the strongest antecedent of BI. Contrary to the UTAUT, the effect of effort expectancy on BI was insignificant. In addition, both BI and facilitating conditions were found to affect the actual usage behaviour and explained 64 per cent of its variance

This study would be helpful for bank managers and policy makers to explain the currently relatively low penetration rate of IB in formulating strategies to encourage the adoption and acceptance of IB by Lebanese customers, where IB is still considered an innovation.

This study is the first research that extend the UTAUT by incorporating two additional factors namely; PC and TTF to study the IB in the Lebanese context. This study contributes to the research on computer technology usage by looking at IB adoption and incorporation into the lives of customers via the BI to use and actual usage of IB in Lebanon.

There has been very little qualitative “fieldwork” of audit practice. This is especially the case in relation to investigations into how audit engagements proceed. The purpose of this paper is to engage with audit practice in order to explore and explain the internal dynamics and paradoxical conditions within audit engagement teams.

The research adopts a qualitative methodology, framed around an intensive case study that involves several methods of data collection and analysis including interviews, observation and document analysis. The authors observe audit team practices, work programmes and organisation including observations of individual and teams involved in audit engagements.

Using the lens of paradox theory, the authors explore the backstage of audit work, where audit teams are challenged with recurring contradictory requirements and opposing demands. The authors provide insight on the complexity associated with inadequate resourcing and planning that tend to stimulate the emergence of paradoxes in audit engagement work in a government audit context. As a result, the authors identify the occurrence of cascading reduced audit quality practices (RAQP) as the teams respond to the paradoxes they face.

The authors reveal the interlinked and cumulative coping strategies, namely, downplaying responsibility and downscaling audit processes. These strategies are performed concurrently by team leaders and audit members to manage paradoxical tensions. The authors also identified superficial audit supervision as another type of RAQP performed by team leaders.

This study aims to provide an overview of the current socio-political geopark situation in Australia and set this into a global context. In addition, the authors consider this information to be useful for all stakeholders involved in geopark research and development. An analysis of constraints is set alongside stakeholder views collected from remote rural Western Australia. The authors also place Australia in a global context in regard to the future of geoparks.

Vital contextual information regarding the tourism significance of geoparks is sourced from key literature. The authors analyse and report on the situation surrounding the current lack of enthusiasm for the geopark concept by the federal government and states in Australia. The authors also report positive rural community stakeholder views on geopark development from regional Western Australia.

While Australian federal, as well as state governments have yet to accept geoparks, stakeholder research in Western Australia supports the idea of geopark development. Learnings articulated in this viewpoint are relevant to any country pursuing and initiating the geopark concept. The authors posit that global geopark development can become a vital strategy in post-COVID-19 tourism recovery planning.

Australia currently does not have a United Nations Educational, Scientific and Cultural Organisation (UNESCO)-recognised geopark. Accordingly, the authors present a case for geopark development, while at the same time exploring the socio-political reasons behind the lack of geopark implementation in Australia. The authors consider the future of geoparks in the global context and reiterate the point that geoparks are important for COVID-19 recovery of tourism and in regard to UNESCO's Sustainable Development Goals for 2030.

A decade after Powell et al.’s (2011) seminal article on behavioral strategy, which called for models to solve real-world problems, the authors revisit the field to ask whether behavioral strategy is coming of age. The purpose of this paper is to explain how behavioral strategy can and has been used in real-world settings.

This study presents a conceptual review with case study examples of the impact of behavioral strategy on real-world problems.

This study illustrates several examples where behavioral strategy debiasing has been effective. Although no causal claims can be made, with the stark contrast between the negative impact of biased strategies and the positive results emerging from debiasing techniques, this study argues that there is evidence of the benefits of a behavioral strategy mindset, and that this should be the mindset of a responsible strategic leader.

This study presents a demonstration of analytical, debate and organizational debiasing techniques and how they are being used in real-world settings, specifically military intelligence, Mergers and acquisitions deal-making, resource allocation and capital projects.

Behavioral strategy has broad application in private and public sectors. It has proven practical value in various settings, for example, the application of reference class forecasting in large infrastructure projects.

A conceptual review of behavioral strategy in the wild.

During the pandemic, two types of fear were identified that occur significantly in all groups or profiles of people. The aim of this paper is to determine which of the two types of fears exist in certain psychological groups, and which of the fears strongly influence the decision to travel.

The VALS 2 method and standardized questionnaire were used for the segmentation of the tourist market or for the determination of the psychographic profiles of the consumers, and three additional questions were joined to it as they were vital for the research of the type of fear and its impact on the decision for traveling. When the reliability of the questionnaire and the validity of the sample were determined, the data were further processed using a computer program package IMB AMOS SPSS 21.00, and then, based on the theoretical suppositions and hypotheses, the SEM structural model was created.

The paper indicates the existence of established types of fears in humans, when it comes to pandemics and similar crisis situations. People are most afraid of infection during travel, and lack of funds and job loss during the critical period of the pandemic. The research conducted confirms that all groups of people, who are determined by the psychological technique VALS 2, react with a certain dose of fear and make decisions under the pressure of fears.

The research had limitations in terms of contact with people and conducting live surveys. The measures during the pandemic, which were carried out by the state, included social distance and limited movement of people.

The work can contribute to the community, along with similar research. The results of the research will be available, and it will be possible to see the behavior of people during crisis situations, and the impact of fears on making decisions, both travel decisions and decisions related to other areas of life.

The paper provides research results on a large sample of respondents, and can serve as a basis for further research in the field of tourism, psychology and similar fields. It is crucial to consider the type of fears, and the strength of the impact of these fears on the decision to travel, during crisis situations.

This paper explores emerging technologies in higher education libraries indexed in the Web of Science core collection and Scopus for the periods between 1994 and 2024 (January 18, 2024).

Data from Web of Science (WoS) and Scopus databases were collected and combined using RStudio software. Once this was completed using RStudio, the combined Scopus and Web of Science Excel file was uploaded into Biblioshiny, an interactive web interface. The data was then categorized to illustrate contributions from authors, journals, countries and academic institutions across the globe.

Results and findings related to publication growth trends, annual growth, core journals, impact and productivity of authors, most cited documents, collaborations, network mapping and country contributions on emerging technologies and higher education libraries are presented.

This topic requires further exploration as academic librarians are fast becoming integrated into the teaching and learning agenda of institutions globally.

Higher education libraries and library schools to promote the teaching identity of academic librarians by helping them improve their pedagogical and digital skills for online teaching.

Library and information science schools need to fast track the integration of emerging technologies into the curriculum. Higher education libraries should consider the training of staff in order to keep abreast of emerging technologies. Library management must frame their policies and strategies in order to promote the use of emerging technologies in higher education libraries.

The current study is novel in that it explores emerging technologies and higher education libraries using combined data from Scopus and Web of Science. The topic of emerging technologies and higher education libraries is still developing and therefore is in its infancy. The research is useful for researchers, library management and library schools in the higher education sector globally.

To contextualise the contributions in this section, we present some data on growing up in South Asian societies. It is important to consider the fundamental diversity of conditions in which children and youth live. We suggest some theoretical terms that are helpful in this regard and preview the contributions against this background. The studies on which the contributions are based impressively document the striking inequality in this region.

This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that emerge from the second part of the special issue, which allows us to identify the diverse accounting and accountability practices across different geographical and organisational contexts. The authors also provide an overall picture of the contributions of the special issue, with insights into avenues of future research.

Building on the first part of the AAAJ special issue, the paper draws together and identifies additional emerging themes related to research into the COVID-19 pandemic and how it impacts accounting, accountability and management practices. The authors reflect on the contributions of the special issue to the interdisciplinary accounting research project.

The authors identify two macro-themes and outline their contributions to the accounting literature. The first deals with the changes and dangers of accounting and accountability practices during the pandemic. The second considers accountability practices in a broader sense, including reporting, disclosure and rhetorical practices in the management of COVID-19.

The paper shows the pervasive role of accounting and accountability in the unprecedented and indiscriminate health crisis of COVID-19. It highlights the important role of special issues in producing timely research that responds to unfolding events.

This paper contributes to current debates on the roles of accounting and accountability during COVID-19 by drawing together the themes of the special issue and identifying future interdisciplinary accounting research on the pandemic's aftermath.