Search results

The purpose of this paper is to appraise the impact of mobile shopping platform characteristics on consumer’s emotions, the relationship between emotions and their impact on impulsive buying.

Mobile shopping platform characteristics were grouped into five dimensions: information, entertainment, personalization, visuality and economic benefits, and integrated in a model built on the Stimulus-organism-response theory to evaluate the influence on arousal (excitement) and pleasure, the relationship between arousal and pleasure and their impact on impulsive buying. In total, 303 valid questionnaires were collected from Chinese mobile shoppers. The research hypotheses were tested through confirmatory factor analysis and structural equation modeling.

Entertainment and personalization had significant positive influences on consumer’s arousal and pleasure. Information, visuality and economic benefits had significant positive influences on consumer’s arousal. Arousal had a significant positive impact on consumer’s pleasure. Arousal and pleasure had significant positive influences on impulsive buying.

New insights can be obtained by investigating other consumer’s profiles. The model can be improved by including other mobile platform characteristics (product availability, platform ease-of-use and interactivity) and broadening the impulsive buying perspective through assessing flow experience and virtual atmosphere.

Marketing strategies are proposed based on the mobile platform characteristics and considering Chinese customer values, for generating positive emotions and impulsive buying.

This study enriches the literature by recommending a classification for mobile shopping platform characteristics and proposing a model to investigate the characteristics, emotions and impulsive buying nexus.

This paper explores the integration of sustainable development practices within today’s business management, emphasizing the managerial perspectives and strategies adopted to address economic, social, cultural, and environmental dimensions of sustainability and their organizational outcomes, namely performance and reputation.

Through a qualitative study involving in-depth interviews with twelve managers from various sectors, this research utilizes content analysis and Qualitative Data Analysis Software (AtlasTI) to map managerial insights and strategies. The study identifies key constructs and their impacts on organizational performance and reputation.

The study identifies a complex interplay between economic, social, environmental, and cultural management practices and their take on organizational performance and reputation in the current context and emphasizes the importance of leadership and regulatory frameworks in promoting sustainability.

The study’s qualitative approach provides in-depth insights but may limit generalizability. Future research could employ quantitative methods to validate and extend these findings across different contexts and industries.

This study contributes to the sustainability and business management literature by providing a detailed examination of how Romanian managers perceive and operationalize sustainability. It underscores the importance of integrating sustainability into core business strategies and offers practical insights for managers and policymakers aiming to enhance sustainable business practices.

This paper aims to investigate the relationship between the audit committee’s (AC) cash compensation and related-party transactions (RPTs). This paper also explores whether the affiliation of directors on the AC has a differential effect on the association between AC members’ cash compensation and RPTs.

This paper uses data from Chinese-listed firms for the period from 2007 to 2017 and use the ordinary least square regressions, to test the association between AC cash compensation and RPTs. To alleviate the endogeneity concerns, this paper applies the generalized method of moment, the two-stage least square regression technique and the Granger causality test.

This paper documents a negative association between the AC members’ cash compensation and RPTs. The findings reveal that one standard deviation increase in the AC’s cash compensation leads to around 0.08% reduction in the amount of RPTs. Further analysis shows that the cash compensation of AC independent directors is negatively associated with RPTs, whereas that of nonindependent directors shows no significant impact. The results remain robust to endogeneity tests. The results might be of interest to both practitioners as well as regulatory bodies and investors.

To the best of the authors’ knowledge, this study is the first to try to examine the relationship between AC cash compensation and RPTs in the context of China. This study also is the first attempt to consider the affiliation of AC directors by decomposing the AC compensation into independent and nonindependent directors. Also, it adds to the literature on the determinants of RPTs.

This article aims to extend the Unified Theory of Acceptance and Use of Technology (UTAUT) model to understand the factors affecting the usage behavior of Blockchain from accountants' and auditors’ perspectives and its impact on their performance.

A quantitative research approach employing a web-based questionnaire was applied, and the empirical data were gathered from 329 potential and current users of Blockchain in the accounting and auditing profession in Jordan. The analytical model was based on structural equation modeling (SEM) using AMOS 25.0.

The experimental findings of the structural path confirmed that performance expectancy (PE), social influence (SI), Blockchain transparency (BT) and Blockchain efficiency (BE) were significantly affecting individuals’ behavioral intention (BI) toward the use of Blockchain-based systems and helped to explain (0.67) of its variance. Also, BE has a positive significant impact on PE. Whereas, in contrast to what is anticipated, the influence of effort expectancy (EE) on BI was not supported. Additionally, users’ intentions were found to affect the actual usage (AU) behavior and helped to explain (0.69) of its variance. The outcome variables proposed in this study: knowledge acquisition (KACQ) and user satisfaction (USAT) were significantly influenced by the AU of Blockchain technology.

This study outlines practical implications for government, policymakers, business leaders and Blockchain service providers aiming to exploit the advantages of Blockchain technology (BCT) in the accounting and auditing context.

To the best of the authors’ knowledge, this article is one of the few studies that offer an evidence-based perspective to the discussions on the effect of disruptive and automated information and communication technologies (ICTs), on the accounting and auditing profession. It applies an innovative approach to analysis through the integration of UTAUT, contextual factors: BT and BE, besides two outcome factors: KACQ and USAT within its theoretical model. This study extends and complements the academic literature on information technology/information systems acceptance and use by providing novel insights into accountants' and auditors’ views.

Artificial intelligence (AI) applications’ usage in Chief Officers’ (CXOs’) decision-making is a topic of current research interest. A fundamental dilemma is carefully planning an effective combination of a CXO’s professional experiences and AI applications’ decision-making responsibility. However, the existing literature fails to specify the value of co-creation of AI applications and the human experience in managerial decision-making. To address this gap in the literature, the authors’ examine how an ideal cognitive-technology fit can be created between human experiences and AI-based solutions at CXO-level decision-making using the theoretical lens of the Service-Dominant Logic.

The authors’ employed a grounded theory approach and conducted a focus group discussion with seven participants to shed light on the factors that may balance AI applications’ usage and CXOs’ experience in making business decisions. This was followed by 21 in-depth interviews with employees from knowledge-intensive professional service firms to validate the findings further of a new phenomenon. Further, given the newness of the phenomenon, this approach allowed researchers a retrospective and real-time understanding of interviewees’ experiences of the phenomenon under consideration.

The advantages and constraints of both CXOs’ experiences and AI applications deserve due consideration for successfully implementing technology in knowledge-intensive professional service organizations.

This study may appeal to researchers and practitioners interested in the future of decision-making, as the authors’ study findings advocate for balancing CXO’s expertise and the use of AI in decision-making.

Based on the preliminary findings, the authors developed a theoretical framework to understand the factors that govern AI implementation in an organization and how a competitive strategy may emerge from value co-created by AI applications and CXOs’ experience, particularly in knowledge-intensive professional service firms.

The purpose of this paper is to identify the relationships between grain farm and farmer profiles and their respective choices to use forward pricing techniques and revenue protection crop insurance to manage risk.

An e-mail survey of Midwestern grain farmers elicited farmer demographic information, farm profile, risk attitudes and farmer use of forward pricing and revenue protection insurance. Responses regarding use of risk management tools were compiled as choices to use possible bundles of tools to account for simultaneous nature of the decision. Choices to use bundles of tools were used as the independent variable categories in a multinomial logit regression. Regressors were relevant data collected from the survey.

Farm size, using a market advisory service, and being a technology adopter are the most important factors in predicting risk management tool use by grain farmers. Farmers tend to use forward pricing and revenue protection insurance in combination. Large farms are more likely to use forward pricing tools.

Results provide researchers, extension professionals and risk management specialists with a current understanding of how farm and farmer characteristics relate to use of risk management tools. The authors also elaborate on findings to provide guidance for future risk management research.

The survey covered 9 Midwestern states and 648 grain farmers. The survey results update understanding of grain farmers’ risk management practices. The empirical approach treats risk management decisions to use available tools as simultaneous, which recent literature suggests is more appropriate than earlier approaches.

This paper aims to inquire about the types of measurements used by international university rankings and their connection to the higher education institutions’ (HEIs) third mission activities, namely, the contribution to society.

The paper is based on a review of literature and content analysis of nine international rankings.

This empirical study corroborates that rankings focus on teaching and research activities but rarely measure the HEIs’ connection to practice.

As the measurements used by international university rankings are claimed to have a huge impact on the structuring of the academic environment, this paper shows that international rankings fail to measure the HEIs’ success in developing third mission activities.

This paper examines the corporate policies on workplace relationships in the insurance industry. It consists of identifying whether the 48 insurance companies found in the Fortune 500 have any policies that restrict employees from dating each other within their organization and if so, what were these restrictions. In addition, 235 employees in the insurance field were surveyed to determine their perceptions of the positive and/or negative effects of romantic relationships had in their workplace environment. These results were examined from a Platonic perspective with a recommendation for a code of ethics developed from policies existing in other insurance companies and suggested by the current literature.