Search results

The purpose of this paper is to examine the purchase behavior of consumers towards green products by adapting and extending the theory of planned behavior with the inclusion of three pertinent environmental factors posited to reflect environmental consciousness in the form of environmental concern, environmental knowledge and environmental values.

The data was collected from 410 consumers at shopping malls with retail stores selling green and non-green products in a developing country using cluster sampling and analyzed using covariance-based structural equation modeling.

The findings of this study indicate that environmental factors reflecting environmental consciousness positively influence consumers’ attitude towards purchasing green products, wherein consumers’ environmental values have a stronger influence than their environmental concern and environmental knowledge. The findings also reveal that subjective norm, attitude and perceived behavioral control toward purchasing green products positively shape green purchase intention. The same positive effect is also witnessed between green purchase intention and behavior. However, perceived behavioral control towards purchasing green products had no significant influence on green purchase behavior.

This study suggests that green marketers should promote environmental consciousness among consumers to influence and shape their planned behavior towards green purchases. This could be done by prioritizing efforts and investments in inculcating environmental values, followed by enhancing environmental knowledge and finally inducing environmental concern among consumers. Green marketers can also leverage subjective norm and perceptions of behavioral control toward purchasing green products to reinforce green purchase intention, which, in turn, strengthens green purchase behavior. This green marketing strategy should also be useful to address the intention–behavior gap as seen through the null effect of perceived behavioral control on purchase behavior toward green products when this strategy is present.

This study contributes to theoretical generalizability by reaffirming the continued relevance of the theory of planned behavior in settings concerning the environment (e.g. green purchases), and theoretical extension by augmenting environmental concern, environmental knowledge and environmental values with the theory of planned behavior, resulting in an environmentally conscious theory of planned behavior. The latter is significant and noteworthy, as this study broadens the conceptualization and operationalization of environmental consciousness from a unidimensional to a multidimensional construct.

The present study aims to assess the impact of narcissism, self-confidence and auditor's characteristics on audit report readability for companies listed on the Tehran Stock Exchange.

The study’s statistical population comprises firms listed on the Tehran Stock Exchange. The present research used a systematic elimination method, and 1,162 firm-year observations were obtained for seven years from 2012 to 2018. Three variables including auditor tenure, audit fee and audit specialization are used for measuring auditing features. The Fog index is used as a proxy for measuring audit report readability. In addition, in this paper, four regressions, including fixed effects, random effects, pooled and T+1, are used to estimate reliable coefficients.

The findings show a negative and significant relationship between auditor’s characteristics (tenure, fee and specialization) and audit report readability. Moreover, the variables of the auditor’s narcissism, self-confidence and mandatory auditor change have a positive and significant association with audit report readability. This study lends support to the theories of personality disorder and behavioral decision.

Since narcissism and self-confidence are two characteristics that shape an individual’s character and personality, some involved behavioral factors in auditors’ characteristics contribute to their decisions. The effects of these should be detected to enhance the decision-making process. The said factors significantly impact audit report readability. Hence, this paper attempts to assess the effect of the said factors on audit report readability.

The study aims to explore the role of ChatGPT, an artificial intelligence (AI) language model, in the field of management education. Specifically, the goal is to evaluate ChatGPT's effectiveness in facilitating active learning, promoting critical thinking, and fostering creativity among students. Additionally, the study seeks to investigate the potential of ChatGPT as a novel tool for enhancing traditional teaching methods within the framework of management education.

This research systematically explores ChatGPT's impact on student engagement in management education, considering AI integration benefits and limitations. Ethical dimensions, including information authenticity and bias, are scrutinized, alongside educators' roles in guiding AI-augmented learning.

The study reveals ChatGPT's effectiveness in engaging students, nurturing critical thinking, and fostering creativity in management education. Ethical concerns regarding information authenticity and bias are addressed. Insights from student and teacher perceptions offer valuable pedagogical implications for AI's role in management education.

While this study offers valuable insights into the role of ChatGPT in management education, it is essential to acknowledge certain limitations. Firstly, the research primarily focuses on a specific AI model (ChatGPT), and findings may not be generalized to other AI language models. Additionally, the study relies on a specific set of educational contexts and may not fully capture the diverse landscape of management education globally. The duration of the research and the sample size could also impact the generalizability of the findings.

The findings of this study hold practical significance for educators and institutions engaged in management education. The integration of ChatGPT into teaching strategies has the potential to improve active learning, critical thinking, and creativity. Educators can utilize this AI tool to diversify instructional methods and accommodate diverse learning styles. However, the practical implementation of AI in the classroom necessitates meticulous consideration of infrastructure, training, and ongoing support for both educators and students. Furthermore, institutions should proactively tackle ethical concerns and establish guidelines for the responsible use of AI in education.

The incorporation of AI, such as ChatGPT, in management education carries broader social implications. The study underscores the significance of addressing ethical concerns associated with AI, including issues related to information authenticity and bias. As AI becomes more widespread in educational settings, there is a necessity for societal discussions on the role of technology in shaping learning experiences. This research advocates for a thoughtful approach to AI adoption, emphasizing the importance of transparency, accountability, and inclusivity in the development and deployment of AI technologies within the educational sphere. The findings prompt reflections on the societal impact of AI-driven education and the potential consequences for students' skills, employment prospects, and societal values.

Originality/Values: This research contributes to the academic discourse by systematically examining the role of ChatGPT in management education, providing insights into both its advantages and potential ethical challenges. The study offers original perspectives on the use of AI in educational settings, paving the way for well-informed decision-making that can shape the future of management education in the evolving landscape of technological progress.

This study explores how auditors' emotions, specifically negative moods triggered by flight delays, impact auditing quality.

Utilizing flight delays during audit assignments as a mood indicator, weather conditions at departure airports serve as an instrumental variable to provide a robustness check between flight delays and audit outcomes, employing a two-stage least squares model.

The findings suggest that such negative moods improve auditing effort and quality, as evidenced by reduced future accounting restatements and increased audit fees. The positive effect of flight delays on auditing quality is consistent across different tests and measures.

This study highlights the significance of auditors' emotional states on their professional performance, indicating a unique angle on auditing quality research by focusing on the emotional well-being of auditors as influenced by external factors such as flight delays.

This article aims to map the expectations of manufacturing companies towards suppliers in terms of implementing improvement activities. The article poses two research questions: RQ1: What kind of improvement of activities do the surveyed producers expect from their suppliers? RQ2: Do factors such as size, capital or implemented systems influence different assessments of the analyzed requirements toward suppliers?

The Computer Assisted Telephone Interview (CATI) technique was used to collect data. The sample consists of 150 producers (employing over 50 people) who were suppliers for enterprises from the automotive, electromechanical and chemical sectors operating in the Polish business-to-business (B2B) market. We analyzed 11 improvement activities, while their correlation structure was examined by exploratory factor analysis.

We have identified three latent factors – risk reduction, product innovation and increasing efficiency – which summarize the main expectations of manufacturing companies towards suppliers. Expectations for these factors are independent of the implemented management system, although the analysis showed higher expectations for product innovation in organizations with the implementation of Kaizen.

The article fills the research gap in the literature. The research results presented in the literature so far have focused on the expectations of enterprises towards suppliers in terms of meeting the criteria for their initial and periodic assessment. The research gap in the article is the result of empirical research presenting the expectations of manufacturers towards suppliers in terms of improving their processes. Based on the findings of the presented study, development trends and implications for managers responsible for purchasing processes and relationships with suppliers can be determined.

Retail omnichannel implementation faces barriers hindering accurate and efficient integration across marketing channels. Our desk examination identified a need for a broader perspective in investigating these barriers, moving away from a dominant, narrow approach. This research aims to develop a comprehensive set of items to measure retail omnichannel obstacles, refine the scale and assess its reliability and validity for a robust measurement tool.

Our approach combines quantitative and qualitative methods, using data from primary and secondary sources to create and validate the omnichannel obstacles scale.

This study emphasises the inclusive nature of retail functional areas, departing from prior literature that examined them in isolation. Instead of focussing on separate domains where retail omnichannel obstacles may arise, we adopt a holistic perspective by integrating previously disconnected elements.

We assert that challenges in retail omnichannel operations encompass three distinct dimensions: operational efficiency, channel inefficiency, and strategy and organisational culture within retailing. In our final validated measurement model, we consolidate the channel inefficiency dimension and refine the omnichannel obstacles scale to emphasise two areas of consideration.

The economic and administrative conditions of countries normatively have an effect on the economy and level of market development. Moreover, it is of great importance for a healthy economy whether the public institutions and organizations are transparent and functioning in accordance with their purpose. The aim of this study is to show whether there is a relationship between transparency and market efficiency.

Correlation analysis has been conducted between prediction accuracy rates, which are obtained by seven different machine learning algorithms and Corruption Perception Index (CPI) levels.

It has been statistically shown that the indices of countries with low corruption levels are harder to predict, which, in turn, can be interpreted as having higher weak-form market efficiency. According to that, an intermediate negative correlation has been found between CPI scores and predictability levels of stock indices. Considering the findings, it can be interpreted that the markets of countries with relatively more transparent and well-functioning public sector have more weak-form market efficiency.

The study can be extended with cutting-edge machine learning and deep learning techniques in future studies. There are very few studies which try to explain factors related to market efficiency. Thus, the authors claim that there is still room for further research in order to determine the factors related to market efficiency, implying that current literature is still far from explaining the causation behind the inefficiencies.

According to findings, the markets of countries with relatively more transparent and well-functioning public sector have more weak-form market efficiency. Based on these findings, in practice, it can be said that more successful predictions can be made using machine learning algorithms in countries with relatively lower CPI scores.

In literature, the factors related to market efficiency are still far from explaining the causation behind the inefficiencies. Thus, it has been investigated whether transparent and well-functioning public institutions and organizations have any relation with market efficiency.

Some aspects of technology behaviour remain unclear, such as the generation of technology use and engagement. So, this study aims to address the following question: does engagement with technology drive the use of technology?or does the use of technology create the engagement with technology?

Based on the uses and gratifications theory, this study compares three alternative competing models that explain technology behaviour on a sample of 715 individuals, using the selection criteria proposed by Mathieson. A comprehensive analysis and comparison of three structural competing models on technology behaviour, namely, “use-and-engagement”, “use-to-engagement” and “engagement-to-use”, are presented.

Findings show that the “use-and-engagement” model provides a better explanation of technology behaviour and is superior to predict technology behaviour, suggesting that both technology engagement and use could be considered as consequences.

This study’s major contribution is the empirical examination of three structural competing models and the selection of the best explaining model of technology behaviour.

Algunos aspectos del comportamiento tecnológico permanecen sin aclarar, como la creación del uso e implicación hacia la tecnología. Así que abordamos la siguiente pregunta: ¿La implicación con la tecnología impulse su uso?, o ¿es el uso de la tecnología el que impulse la implicación?.

Basándonos en la Teoría de los Usos y Gratificaciones se han comparado tres modelos alternativos que compiten entre sí para explicar el comportamiento tecnológico, en una muestra de 715 individuos utilizando el criterio de selección propuesto por Mathieson. Se presenta un análisis y una comparación exhaustive de tres modelos estructurales competitivos sobre el comportamiento tecnológico, que son “uso-e-implicación”, “uso-para-la implicación” e “implicación-para-el uso”.

Los resultados muestran que el modelo “uso-e-implicación” proporciona la mejor explicación del comportamiento tecnológico y es superior para predecir el comportamiento tecnológico, lo que sugiere que tanto la implicación como el uso de la tecnología podrían considerarse como consecuencias.

Nuestra principal contribución es el análisis empírico de tres modelos estructurales competitivos y la selección del mejor de ellos para explicar el comportamiento tecnológico.

技术行为的某些方面仍然不清楚, 例如技术使用和参与的产生。因此, 我们意在解决以下问题：对技术的参与是否推动了技术的使用,还是技术的使用创造了技术的参与？

基于 “使用与满足 “理论, 我们使用马蒂森提出的选择标准, 在715人的样本上比较了三种解释技术行为的替代竞争模型。即我们对三个关于技术行为的结构性竞争模型, “使用和参与”、“使用到参与 ”和 “参与到使用 ”进行了综合的分析和比较。

研究结果显示, “使用和参与 “模型更好的解释了技术行为, 并且其优于预测技术行为, 这表明技术参与和使用都可以被认为是后果。

我们的主要贡献是对三个结构性竞争模型进行了实证检验, 并选择了对技术行为的最佳解释模型。

Using imbalanced panel data of nonfinancial Vietnamese listed firms from 2005 to 2021, this paper explores the potential effect of ownership on firms' cash levels.

Two hypotheses are tested using different methods, including pooled ordinary least squares (POLS) and system-generalized method of moments (GMM), to investigate the ownership–cash holding relationship for various firm scenarios. Both book and market measures of the cash ratio are examined.

Results show that foreign and state ownership encourages firms to increase their cash reserves. The positive relationship between ownership and cash holding is, especially, pronounced for firms in the financial deficit.

This research suggests that in this emerging market, outside ownership substantially accelerates cash to hedge against the unexpected issues caused by poor investor protection, low political accountability and information asymmetry.

The study contributes to the existing understanding of the relationship between ownership and corporate cash holdings in the context of a typical emerging market. Besides, it expands the existing knowledge to the extent of such relations in the event of a financial shortage.

Since airlines that employ their resources effectively will achieve operating profitability, air route resource allocation is significant for airlines. This study aims to investigate an appropriate model to reallocate resources into each air route of an airline company.

This study proposes a network centralized data envelopment analysis (DEA) models with slack-based measure (SBM). The proposed model not only takes into account the two interconnected stages but also considers the nonradial approach with transfer-in and transfer-out slacks for resource reallocating. Furthermore, the authors modify the objective function to an input-oriented function with SBM, and divide the model into passenger and freight parts, which makes the model more realistic for the characteristic of air routes.

The empirical analysis using an airline company's internal data provides airline operators with information on how they increase or decrease input resources, which can serve as a practical guideline of resource reallocation. Specifically, the results indicate that the airline company should increase their input resources into long-haul air routes such as KOR-OCN while decreasing their input resources into short-haul air routes such as Korean-Oceania (KOR-OCN), Korean-Chinese (KOR-CHN), Korean-Southeast Asian (KOR-SEA), Korean-Japanese (KOR-JPN).

Although some papers evaluate air route efficiencies based on the DEA approach, a few existing papers have addressed resource allocation for air routes. This paper is the first to study the resource reallocation for air routes based on the DEA approach, contributing to the literature in expanding the scope of research on resource reallocation.