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This paper aims to examine the factors that measure different satisfaction levels between the Asian and Western travellers during their stay in hotels in Malaysia. The paper also seeks to analyse the importance of the tangible and intangible factors in the hotel industry.

The research questions are utilised to measure the differences between Asian and Western perception of hotel attributes. A questionnaire with five‐point Likert scale is applied to measure customer satisfaction. Data is analysed using SPSS software by employing factor analysis, multiple regression, and analysis of covariance (ANCOVA).

Results indicate that there are significant differences between Asian and Western evaluations of hotel quality, with clear indication that satisfaction levels Malaysian hotels were higher among Western travellers than the Asian travellers. Both Asian and Western travellers perceive hospitality as an influential factor in determining the overall satisfaction level.

The limitation of the study is that the sample is taken only from travellers who are leaving Malaysia by plane. Future research can be carried out on the travellers arriving at and depart from Malaysia using different mode of transportations.

For practitioners, it is worth noting that Asian travellers are exclusively concerned with the value for money services, while Western travellers regard security and safety, and food and beverage as important factors for them to stay in the hotels or revisit the country.

Malaysia is an emerging market for tourism industry and the information obtained from the travellers can be utilised to enhance a much more efficient marketing strategy in the hotel industry. This paper contains material relevant to education as well as to the tourism industry, and implementable solutions are sufficiently well suggested.

The purpose of this paper is to develop an analytical framework that links the expenditures on human capital to the resulting long‐term benefits, and thus provide a model for reporting human capital on balance sheets. The framework identifies different kinds of accounting treatments for different kinds of human capital related expenses.

This paper sub‐divides expenditures related to human capital into four categories, based on the expenditure‐long‐term benefits relationships, using a Cartesian axes‐based approach.

The paper shows that a sub‐class of expenditures occur that are within the control of the organisation and provide economic benefits over several periods. As such, these expenditures can be capitalised. Furthermore, expenditures that do not provide long‐term benefits or result in lower productivity also exist. These need to be addressed by the management.

This model needs to be formally field‐tested.

The analytical framework may be used in practice by managers for analysing the benefits of the different types expenditures on human capital. It can also be used by researchers to analyse the benefits of the expenditures on different types of intellectual capital and financial accounting standard setters to standardise the appropriate accounting treatments for different types of human capital related expenditures.

This is the first study that breaks down the human capital related expenditures into comprehensive categories based on the expenditures‐benefits relationships such that positive and negative intangibles are identified, and examines the financial accounting and strategic managerial accounting implications of both kinds of intangibles.

The advance of online technology and instructional delivery such as Web‐based learning (WBL) has heralded new changes in education. Students using the WBL environment in various courses at eight universities in Malaysia were surveyed. Results showed that five main factors influence the effectiveness of the online learning process: students' behavior, characteristics of lecturers, interactive application, technology or system, and the institutions. Results indicated that students' grades are highly correlated with student perception, self‐efficacy and interactivity. The WBL learners do not outperform traditional learners. There is also a need to improve the quality of WBL due to differences in adaptation styles of learners in the process.

With the development of computerization and networking capabilities, there is a significantly enhanced opportunity for sharing information and knowledge world‐wide. For an organization to survive in these turbulent times, there is a great need for its continuous renewal through the introduction of new, innovative products and processes that are based on new knowledge. As a result, the management and measurement of intellectual capital have attracted a lot of attention in recent years both in the media and from academia. This paper assesses different methodologies of intellectual capital measurements, both from a macro valuation standpoint and from the operating perspective. Valuation metrics are suggested and it demonstrates how it is applied to a cross‐section of firms. The paper also shows that there is no conceptual framework commonly accepted and there is a considerable lack of consistency both inter‐country and intra‐country. This paper has taken three firms from distinct industries and has applied human, relational or structural capital metrics depending on which is the most relevant.

In the sharing economy (SE), consumer misbehaviour is an operational challenge for platforms due to its negative outcomes. The psychological mechanism behind consumer misbehaviour remains unclear. As such, this research aims to investigate how consumers' sharing motivations affect their misbehaviours in the SE.

Drawing on motivated cognition theory, the authors establish a research model explaining the effects of consumers' sharing motivations on their cost–benefit analysis of misbehaviour and misbehaviour intention. A scenario-based online experiment is used to test the research hypotheses.

The results indicate that consumers' extrinsic and intrinsic motivations to share have different impacts on their perceived benefits and costs of potential misbehaviour, thereby influencing their misbehaviour intention.

This study reveals consumers' psychological mechanism underlying their misbehaviours in the SE and provides operational implications for platforms to help them effectively reduce consumer misbehaviours through preventive measures.

The purpose of this paper is to offer a comprehensive overview of challenges and risks of the Internet of Things (IoT) in supply chain management (SCM) and provide a structured framework for classifying and analyzing the relevant literature to deduce insights for research and practice.

A systematic literature review (SLR) of 102 peer-reviewed journal articles on the topic of IoT in SCM was conducted.

This review identifies, categorizes and describes the relevant literature regarding the dimensions time and specificity. The resulting framework contains a holistic overview including focus areas and relations of macro-environmental, network-related and organizational challenges and risks. Furthermore, this review represents a conceptual framework for future research, considering the multidisciplinary body of the subject and provides an analysis of the timeline of literature, journals and used methodologies.

This study offers valuable insights into IoT and its impact on applications, processes and the structure of organizations and supply chains (SCs). The identification of challenges and risks helps to prepare for changes in the future because of the disruptive nature of this technology.

The originality of this paper lies in the synthesis of the fragmented body of literature of IoT challenges and risks for SCM. The derived framework and identification of relations and research gaps provide the foundation for further research to evaluate the relations between challenges and risks and offer solutions.

Grounded in the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) (Venkatesh et al., 2012), the purpose of this paper is to examine the antecedents and consequence associated with esports gameplay by proposing the Esports Consumption (ESC) model, including six determinants of esports gameplay intention (hedonic motivation, habit, price value, perceived effort expectancy, social influence and flow) and behavioral consequence (media consumption intention of esports events) that were linked to esports gameplay.

The proposed model was tested using the data (n=348) that were collected from esports consumers at two points in time. Per the technology adoption theories (i.e. TAM, UTAUT2), the authors incorporated a temporal separation when measuring the relationship between playing intention and playing behavior. For the purpose of data analysis, CFA and SEM were used to examine the hypothesized model.

As a result, four determinants (i.e. hedonic motivation, price value, effort expectancy and flow) were identified as the critical factors influencing esports consumers’ esports gameplay intention. Furthermore, the bootstrap method procedure verified that a sequential relationship among esports gameplay intention, esports gameplay and media consumption of esports events.

Theoretically, it has developed a research model that explains various triggers resulting from esports gameplay intention, which is causally linked to esports gameplay and media consumption behavior. Practically, the primary implication has to do with providing information regarding esports consumers’ playing behavior with esports game publishers, which organize esports events and leagues.