Mehdi El Abed and Adrian Castro-Lopez
Digitalization is revolutionizing the retail sector as today's consumers prefer a seamlessly integrated, fluid and irritation-free shopping experience enhanced with artificial…
Abstract
Purpose
Digitalization is revolutionizing the retail sector as today's consumers prefer a seamlessly integrated, fluid and irritation-free shopping experience enhanced with artificial intelligence (AI)-powered technologies. Literature highlights gaps in the understanding of the shopping experience in an omnichannel context, involving aesthetic, cognitive and affective experience dimensions. This research highlights the direct effects and the mechanism triggered in the presence of such device.
Design/methodology/approach
A sample of 259 consumers was interviewed at the point of sale. Data have been collected after a shopping experience in two concept stores belonging to the same fashion brand: (1) not equipped with AI-powered technology and (2) equipped with these tools. The measurement scales were validated through ANCOVA analysis and causal relationship analysis with structural equation modeling.
Findings
The results show that the presence of an in-store AI-powered technologies in a connected store generates a higher aesthetic reaction when visiting the store, a higher absorption when shopping through the flow and a higher intent to purchase. The authors further investigate the underlying mechanism triggered by the presence of this technology, which enables the authors to outline their consequences regarding purchase intention.
Originality/value
The study, conducted within an actual connected store in France, explores the impact of AI technology in connected retail environments on consumer responses. It is an early research in this field, shedding light on a rarely explored area. The authors’ research addresses a significant gap, providing insights into AI-driven retail experiences.
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Mehdi Kallantary, Hassan Valiyan, Mohammadreza Abdoli and Maryam Shahri
This article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through…
Abstract
Purpose
This article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through an argumentation-based total interpretive structural modeling (TISM) approach.
Design/methodology/approach
This study adopted mixed, inductive and deductive approaches to develop an integrated framework, validate its practicability and verify its effectiveness in selected manufacturing firms listed on the Tehran Stock Exchange (TSE), respectively. In developing the framework and implementation procedure, the study employed an exploratory data collection (qualitative) approach to review the phenomenon of creative accounting factors. Then, in this study’s second phase, TISM is used to develop the framework of creative accounting design. This study used two types of theoretical sampling in the qualitative part, including theoretical and snowball sampling. Also, the participants in the TISM process in this study were specialized analysts of the TSE.
Findings
Based on the mixed method of this study, the result in the qualitative part provides the creative accounting framework of the existence of three categories. There are 6 components and 35 themes during 12 interviews. In the quantitative section, it was determined that two factors, namely the type of ownership firms and intrinsic objectivity, are the most effective drivers for the formation of creative accounting in TSE firms.
Originality/value
So far, it is rare to find preceding studies that have proposed, validated and practically tested an integrated creative accounting framework within the context of financial markets. Thus, the authors understand that this is the very first research focused on the development of a framework for capital market companies to continuously be competitive and could help financial decision-makers, practitioners and academicians in their perception of knowing more about the financial functions of firms.
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Mahdi Salehi, Mahbubeh Mahmoudabadi, Mohammad Sadegh Adibian and Hossein Rezaei Ranjbar
The present study aims to assess the effect of managerial entrenchment on firms’ corporate social responsibility (CSR) activities and financial performance in Iran.
Abstract
Purpose
The present study aims to assess the effect of managerial entrenchment on firms’ corporate social responsibility (CSR) activities and financial performance in Iran.
Design/methodology/approach
In this paper, the variable of managerial entrenchment, which includes board independence, management duality, management tenure, the board compensation, independence and ownership percentage, is initially analyzed using the exploratory factor analysis method, and its effect on performance and CSR is evaluated using the multivariable regression test. Given that a total of 103 listed companies on the Tehran Stock Exchange are selected during 2012–2017. In this paper, return on assets (ROA) and Tobin’s Q are the two variables to measure financial performance.
Findings
The results of hypotheses testing indicate that there is a positive and significant relationship between managerial entrenchment and financial performance based on the ROA and Tobin’s Q indices, separately. Moreover, the results of this study indicate that there is also a positive and significant relationship between managerial entrenchment and CSR activities.
Originality/value
The current study almost is the first study, conducted in a developing country similar to Iran, and the provided results might be beneficial to other developing countries.
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Biswajit Behera, Rajeev Kumar Panda, Binita Tiwari and Akriti Chaubey
The study aims to develop a hierarchical model for innovative work behaviour (IWB) that can capture the complex associations among the factors contributing to IWB within the…
Abstract
Purpose
The study aims to develop a hierarchical model for innovative work behaviour (IWB) that can capture the complex associations among the factors contributing to IWB within the information technology (IT) sector. To accomplish this, the authors rely on an abductive approach using a graph theoretic model, often called interpretive structural modelling (ISM).
Design/methodology/approach
After conducting an in-depth literature review and using the Delphi method, the authors identified 12 factors (11 enablers and IWB as an outcome). The authors collected data through the Delphi approach by sending the questionnaire to 11 experts from academia and the IT sector who have extensive experience and knowledge relevant to the study. The authors then used the ISM method to analyse the relationships among these factors and understand their driving forces.
Findings
Based on the ISM model and the Matrice d'Impacts Croisés Multiplication Appliquée à un Classement analysis, the authors have identified that inclusive leadership, proactive personality and knowledge creation ability are the variables with strong driving power but weak dependence. Conversely, IWB has strong dependence but weak driving power. These findings suggest that to foster IWB, the organisation should prioritise inclusive leadership, proactive personality and knowledge-creation ability to succeed in challenging times. The study’s findings contribute to the social exchange theory, which explains IWB in a dynamic setting. Additionally, the study helps address the significant concerns that most IT companies face during times of crisis.
Practical implications
The study provides valuable guidance for managers and policymakers who are grappling with the challenges of improving IWB in the IT sector. This study is particularly relevant as the industry is currently navigating an economic recession and facing intense competition from other tech companies launching new products and services.
Originality/value
This research holds great significance for top executives, line managers and policymakers in the IT industry. It sheds light on the relevance and importance of various factors facilitating millennials' IWB.