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The purpose of this study was to investigate the relationship between mindfulness and two types of well-being, namely subjective and psychological well-being, particularly in a managerial context. The mindfulness-to-meaning theory (MMT) suggests that the practice of mindfulness might lead individuals to reevaluate and find greater meaning in their experiences, ultimately contributing to increased well-being. Accordingly, we argue that mindfulness boosts well-being because it may potentially lead managers to reappraise what surrounds them, making them experience more frequent positive affect.

A two-wave survey with a two-week interval was used to gather quantitative data. An overall sample of 1,260 managers with and without experience with mindfulness took part in the study.

Structural equation modeling showed that mindfulness had a direct and positive relationship with both subjective and psychological well-being. Furthermore, both processes – positive reappraisal and positive affect – mediated the path from mindfulness to both forms of well-being.

The findings emphasize the importance of creating training strategies that develop managers’ ability to positively reappraise daily events and occurrences, which may trigger more frequently positive affective experiences. Therefore, promoting mindfulness training at the workplace may develop mindful employees, especially by working on specific strategies, such as positive reappraisal, which may be a promising empirical-based strategy to enhance well-being.

This study adds knowledge about how mindfulness can contribute to well-being and contributes to expanding the mindfulness-to-meaning theory by adding positive affective experiences as an additional mechanism in the relationship between mindfulness and well-being. Specifically, it demonstrates that the practice of mindfulness helps managers to positively reappraise their surroundings, which results in more frequent experiences of positive affect.

This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.

The authors conduct a 2 × 2 between-subjects experiment among upper and middle managers where the use of data analytics and the performance of consulting activities by internal auditors are manipulated.

Results highlight the importance of internal auditor use of data analytics and performance of consulting activities to improve perceived IA quality. First, managers perceive internal auditors as more competent when the auditors use data analytics. Second, managers perceive internal auditors’ recommendations as more relevant when the auditors perform consulting activities. Finally, managers perceive an improvement in the quality of relationships with internal auditors when auditors perform consulting activities, which is strengthened when internal auditors combine the use of data analytics and the performance of consulting activities.

From a theoretical perspective, this research builds on the IA quality framework by considering digitalization as a contextual factor. This research focused on the perceptions of one major stakeholder of the IA function: senior management. Future research should investigate the perceptions of other stakeholders and other contextual factors.

This research suggests that internal auditors should prioritize the development of the consulting role in their function and develop their digital expertise, especially expertise in data analytics, to improve perceived IA quality.

This research tests the impacts of the use of data analytics and the performance of consulting activities on perceived IA quality holistically, by testing Trotman and Duncan’s (2018) framework using an experiment.

We empirically assessed the antecedents of subjective well-being at work for French permanent employees.

The methodology includes qualitative and quantitative data analyses. In the first phase, interviews elicited the antecedents of subjective well-being at work among permanent French employees. In the second phase, a questionnaire survey was used to confirm the relevance of the antecedents uncovered in the first phase.

We found 14 distinct elements that influence French employees’ subjective well-being at work: corporate culture, job dissonance, relationships with colleagues, achievement, professional development, relationships with superiors, status, workload, perks, feedback, workspace, diversity and pay. Moreover, we identified discrete antecedents for the three components of subjective well-being at work: work achievement and relationships with superiors and colleagues for positive emotions at work, job dissonance and workload for negative emotions at work and organizational culture and professional development for satisfaction with one’s work.

The original contribution of this study is to have unpacked the black box of the antecedents of subjective well-being in the French workplace and to have uncovered discriminant predictors for each of the three components of subjective well-being at work. Furthermore, we specifically linked each of these three components with their most significant antecedents.

With the rapid development of technology, 360° panorama on mobile as a very convenient way to present virtual reality has brought a new shopping experience to consumers. Usually, consumers get product information through virtual annotations in 360° panorama and then make a series of shopping behaviors. The visual design of virtual annotation significantly influences users' online visual search for product information. This study aims to investigate the influence of the visual design of virtual annotation on consumers' shopping experience in the online shopping interface of 360° panorama.

A 2 × 3 between-subject design was planned to help explore whether different display model of annotation (i.e. negative polarity and positive polarity) and different background transparency of annotation (i.e. 0% transparency, 25% transparency and 50% transparency) may affect users' task performance and their subjective evaluations.

(1) Virtual annotations with different background transparency affect user performance, and transparency has better visual search performance. (2) Virtual annotation background display mode may affect the user operation performance; the positive polarity of the virtual annotation is more convenient for the users' visual searching for product information. (3) When the annotation background transparency is opaque or semi-transparent, the negative polarity display is more favorable to the users' visual search. However, this situation is reversed when the annotation background transparency is 25%. (4) Participants preferred the presentation of positive polarity virtual annotations. (5) Regarding the degree of willingness to use and ease of understanding, participants preferred the negative polarity display for 0% background transparency or 50% background transparency. However, the opposite result was obtained for 25% background transparency.

The findings generated from the research can be a good reference for the development of virtual annotation visual design for mobile shopping applications.

1. Virtual annotation background transparency and background display mode are two essential attributes of 360° panoramas.

2. This study examined how virtual annotation background transparency and background display mode influence user performance and experience.

3. It is recommended to use a translucent or opaque annotation background with a negative polarity display.

4. Virtual annotation presentation with 25% background transparency facilitates consumer searching and comparison of product information.

5. Users prefer a positive polarity annotation display.

Virtual annotation background transparency and background display mode are two essential attributes of 360° panoramas.

This study examined how virtual annotation background transparency and background display mode influence user performance and experience.

It is recommended to use a translucent or opaque annotation background with a negative polarity display.

Virtual annotation presentation with 25% background transparency facilitates consumer searching and comparison of product information.

Users prefer a positive polarity annotation display.

This paper aims to determine the impact of perceived virtuality on team dynamics and outcomes by adopting the Input-Mediators-Outcome (IMO) framework. Further, it also investigates the mediating role of team processes and emergent states.

The authors collected survey data from 315 individuals working in virtual teams (VTs) in the information technology sector in India using both offline and online questionnaires. They performed the analysis using Partial Least Squares Structural Equation Modelling (PLS-SEM).

The authors investigated two sets of hypotheses – both direct and indirect (or mediation interactions). Results show that psychological empowerment and conflict management are significant in managing VTs. Also, perceived virtuality impacts team outcomes, i.e. perceived team performance, team satisfaction and subjective well-being.

The interplay between the behavioural team process (conflict management) and the emergent state (psychological empowerment) was examined. The study also helps broaden our understanding of the various psychological variables associated with teamwork in the context of VTs.

Findings from this study will aid in assessing the consequences of virtual teamwork at both individual and organisational levels, such as guiding the design and sustainability of VT arrangements, achieving higher productivity in VTs, and designing effective and interactive solutions in the virtual space.

The study examined the interplay between behavioural team processes (such as conflict management) and emergent states (such as psychological empowerment). The study also theorises and empirically tests the relationships between perceived virtuality and team outcomes (i.e. both affective and effectiveness). It may serve as a guide to understanding team dynamics in VTs better.

This exploratory study attempts to enhance the current understanding of the research and practice of VTs within a developing economy.

This study aims to investigate the impact of ethical accounting practices on financial reporting quality by using the extended theory of planned behaviour (ETPB) and integrating religiosity as a moderating variable.

Using a survey method, data was obtained from 371 chartered accountants who were in good standing as of April 2023. The collected data were then analysed using partial least squares structural equation modelling.

The results revealed that there is a significant positive relationship between ethical accounting practices (attitude, subjective norm, perceived behavioural control and ethical judgement) and financial reporting quality of accounting practitioners. Furthermore, a moderation test was conducted, which demonstrated that religiosity enhances the positive correlation between ethical accounting constructs (attitude, subjective norm and ethical judgement) and financial reporting.

Leading by example, top-level management should actively promote a culture of religiosity that prioritises integrity and adherence to financial reporting requirements.

To the best of the authors’ knowledge, this is one of the very few ethics studies in accounting that demonstrates that the application of the ETPB improves financial reporting quality in a context fraught with allegations of moral breaches by accountants.

This study attempts to ascertain how behavioral intention and word-of-mouth communication is affected by belonging, attitude toward behavior and subjective norm found in the theory of reasoned action. The research universe consists of customers visiting local restaurants operating in Afyonkarahisar.

The survey technique was used to collect data from customers visiting local restaurants between 05 September and 05 November 2022, using the convenience sampling method. The acquired data (n = 385) were analyzed using the structural equation model and the SmartPLS statistical tool.

The study findings indicate that behavioral intention is positively and significantly influenced by behavioral attitude, subjective norm and behavioral norm, but not by belonging. However, behavioral intention significantly and favorably influences word-of-mouth. When the indirect effect of study findings was analyzed, it was showcased that behavioral intention and attitude indirectly influence subjective norm and word-of-mouth communication, but belonging has no such effect.

The results suggest that businesses should focus on using local products as customers have a positive attitude toward them and provide customers with a sense of belonging to increase word-of-mouth communication. Additionally, the study highlights the importance of subjective norms in shaping customers' intentions and behavior toward local products.

The contribution of this article is valuable in terms of meeting this quest of visitors who have the motivation to introduce and experience the local culture, especially the Reasoned Action Theory of Word-of-Mouth communication approach of the customers, who play an essential role in the promotion and marketing of local restaurants selling local products, and to make a difference in their travels. Findings indicate that businesses should use local products, and customers need a sense of belonging. However, there is a subjective norm and attitude toward local products, and they should provide the necessary tendencies to gain a sense of belonging.

To generate the measurement instrument seven steps were implemented. A total of 819 questionnaires were collected in Yunnan Province, China, where it has long tradition of eating insects.

This study aims to explore the influences of the multidimensional benefits of consuming insect-based food on its consequences. Food neophilia and hedonic motivation are used as moderating variables.

Health, nutritional value, taste and cultural domains effectively explained consumers’ attitudes toward insect-based food, food consumption value, satisfaction, subjective well-being, loyalty to the restaurant and community attachment. Food neophilia and hedonic motivation partially moderated the relationships between the proposed constructs.

This study provides a conceptual model for exploring insect-based food consumption experiences and offers a useful guideline for developing and designing marketing strategies for stakeholders in the food and restaurant industry.

This is one of the few studies examining the benefits of consuming insect-based food from the perspective of consumers.

This study aims to examine the direct and indirect influence of electronic word of mouth (eWOM) on green cosmetics purchase intention of young Vietnamese female consumers through health concern, environmental concern and the theory of planned behavior (TPB) factors.

Data were collected from a survey of Vietnamese young female consumers that were analyzed using a partial least squares structural equation modeling.

The results reveal that eWOM has a direct effect on consumers’ purchase intention of green cosmetics. Among TPB factors, attitude was a greater influential predictor of purchase intention than subjective norms. However, the influence of perceived behavioral control on purchase intention was not supported. There were significant indirect effects of eWOM on purchase intention through the mediation of health concern, environmental concern and attitude.

Therefore, the findings of this study are relevant for marketers and managers as they provide valuable insights into understanding the motivational factors of consumers’ green cosmetics purchase intention. The results highlighted that eWOM could increase young female consumers’ environmental concern and health concern, which, in turn, influence a positive attitude toward green cosmetics. Hence, eWOM is a powerful vehicle for environmental and health messages; also, it can be an important channel of sensitization toward environmental and health issues and motivation of proenvironmental behavior and healthy lifestyle.

The study contributed to the literature by confirming the utility of the TPB model in predicting young women’s green cosmetics purchases in the context of Vietnam, an emerging market, which has largely been overlooked in the literature. The findings show that eWOM has a direct influence on green cosmetics purchase intentions of young Vietnamese female consumers and indirectly eWOM through health concern, environmental concern and two TPB factors (attitude and subjective norms).

This study is an attempt to explore the determinants of entrepreneurial intentions in the context of family business background. There is a dearth of studies on the relationship between family business and entrepreneurial intentions. Three constructs of social cognitive theory (SCT) have been applied as mediators: self-efficacy, subjective norms and outcome expectations.

To measure entrepreneurial intentions, the data have been collected from the postgraduate students of three universities in Pakistan. The questionnaire was distributed among the respondents, and 416 complete responses were taken from the students. Simple random sampling has been applied, and measurement and hypothesized models are tested by using the structural equation modeling technique in WarpPLS.

The results of this research reveal that family business background significantly affects the three elements of SCT (self-efficacy, subjective norms and outcome expectations), which further develop the individuals’ entrepreneurial intentions (EIs). The results showed that social cognitive elements are the underpinning mechanism that explains the relationship between family business background and EIs.

The similarity of the study is less than 18%.