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This paper investigated the impact of firms' service recovery efforts on consumers' desire to reciprocate and forgiveness in the hospitality industry of Pakistan. Additionally, this study examined the mediating role of perceived justice between service recovery efforts and their outcomes.

Using snowball sampling technique, an online survey was administered and 259 responses were collected from casual-dining restaurant customers. A partial least squares structural equation modeling (PLS-SEM) and multivariate analysis of covariance (MANCOVA) were used to examine the hypotheses.

The results indicate that perceived justice significantly mediates the effect of service recovery efforts on the consumers' desire to reciprocate and forgiveness. Moreover, high (vs. low) service recovery efforts lead to high consumer forgiveness.

The study provides insights for managers into how optimal recovery efforts predict consumers' positive responses and minimize the effect of service failure in South Asian consumers.

This research is among the early endeavors to examine consumers' desire to reciprocate in service recovery context. Also, this is the first study to validate the impact of service recovery efforts on consumers' desire to reciprocate and consumer forgiveness in a South Asian country.

Employees' emotional competence (EEC) is gaining increasing attention in service failure and recovery research. This study investigates the mediating role of consumer forgiveness between perceived EEC and recovery satisfaction among casual dining consumers. Additionally, this study examines the effect of perceived EEC on recovery satisfaction across process failure vs outcome failure.

A critical incident technique (CIT) in conjunction with a self-administered online survey was carried out. Using the snowball sampling technique, a total of 204 useable responses were collected. To test the hypotheses, this study used partial least squares structural equation modeling (PLS-SEM).

The study finds that perceived EEC influences service recovery satisfaction. Additionally, the study identifies the mediating role of consumer forgiveness in the relationship between perceived EEC and recovery satisfaction. Multi-group moderation analysis shows that the relationship between perceived EEC and recovery satisfaction is weaker in process failures as compared to outcome failures.

Based on obtained results, this study recommends that after service failure consumer forgiveness and subsequent recovery satisfaction can be obtained with perceived EEC. To do so, managers need to incorporate emotional competence while recruiting and training the employees. Moreover, managers need to train employees on failure types and respective recovery strategies. Lastly, the study suggests that in emerging markets managers should pay greater emphasis on process failure, because such failure decreases customer satisfaction greatly than outcome failure.

To the authors' knowledge, this is the first study that investigates the impact of perceived EEC on consumer forgiveness which subsequently determines the recovery satisfaction in the emerging markets. It extends the application of the emotional contagion and affect infusion theories by exposing the effect of perceived EEC on recovery satisfaction through consumer forgiveness. In addition, the study provides insights that the influence of perceived ECC on recovery satisfaction significantly varies across service failure types.

The purpose of this study is to clarify the findings and criticisms in the extant literature concerning the theory of consumption values (TCV) by conducting a meta-analysis to (1) examine the extent to which consumption values influence consumer behavior and (2) to explore contextual and methodological factors that may account for between-study variance in the focal relationship.

The study employs a random-effects model and psychometric meta-analysis approach to examine 82 studies with 297 effect sizes in 34 countries between 1991 and 2022, inclusive.

Results reveal that consumption values have a positive significant and moderate effect on consumer behavior. Moreover, emotional value is the most influential predictor of consumer behavior, while social value is the weakest. Furthermore, the study's findings show that some contextual and methodological factors moderate the relationship between consumption values and consumer behavior.

The findings highlight that managers can work on consumption values to prompt positive consumer responses like attitude, intention, satisfaction and overall value perception. However, managers must consider that the relevance of the consumption values depends significantly on the outcome variable and the context, which calls for a tailored-made marketing strategy to appeal to consumers' diverse needs and wants.

Besides providing empirical evidence of the broad validity of the TCV, this study is the first meta-analytic review of the TCV, which integrates several insights to provide valuable research directions for future researchers and insightful implications for practitioners.

The purpose of this paper is to discuss the inheritance of a business from the Islamic accounting perspective.

The paper adapts the relevant provisions of conventional accounting standards and practices that conform to Sharīʿah (Islamic law). In addition, the provisions of the Islamic accounting standard for musharakah (AAOIFI’s FAS No. 4) found to be relevant are also adapted.

The study shows that the assets of an inherited business should be measured at their fair values and that liabilities and legacies must be deducted therefrom with the view to arriving at the equity (or residue). The equity is then distributed among the heirs based on the sharing ratio established according to the Noble Qurʾān, the Sunnah (the Prophet’s way) and Muslim jurists’ views. Therefore, the inherited business becomes a family business as each heir is admitted into it. By extension, Islam emphasizes that the business should remain a going concern to generate income to sustain the welfare of the heirs.

The discussion of the paper is limited to the inheritance of a business and its going concern in line with the Sharīʿah.

Special attention should be paid to the inherited business to ensure not only its continuity to generate income for the heirs but also that each heir gets a correct share of the equity of the business as regulated by the Sharīʿah.

This study links Islamic inheritance to the going concern of the business, which from all indications has not been given full consideration by previous studies.