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This study aims to examine how the theory of planned behaviour and technology acceptance theory can be used to understand the adoption of non-pharmaceutical interventions (NPIs). The relationships between attitudes, behavioural intentions towards using NPIs, actual use of NPIs and word-of-mouth (WOM) were examined and compared between early and late adopters.

A survey was conducted to test the hypotheses with partial least squares structural equation modelling (n = 278).

The results indicate that relationships between attitudes, intentions and behavioural intentions were positive and significant in the whole data set – and that there were differences between the early and late adopters. WOM had no substantial relationship with actual usage and early adopters’ behavioural intentions.

This research gives a better sense of how WOM impacts attitudes, behavioural intentions and actual usage among early and late adopters of NPIs and highlights the effectiveness of WOM, especially among late adopters of NPIs. Furthermore, using the TAM allows us to make specific recommendations regarding encouraging the use of NPIs. A new three-stage communications model is introduced that uses early adopters as influencers to reduce the NPI adoption time by late adopters.

This study examines how bilateral international trade among mandatory International Financial Reporting Standards (IFRS) adopter countries moderates the relation between IFRS adoption and firms’ financial reporting quality.

The authors use data from 2007 to 2015 and focus on publicly listed firms from non-European Union countries that adopted IFRS on a mandatory basis.

The authors find that the interaction between mandatory IFRS adoption and a country’s bilateral trade with other countries using IFRS is negatively and significantly related to accruals-based earnings management, which is an inverse measure of financial reporting quality. This result is driven by firms in less developed countries. The improvement in accounting quality is for firms located in countries that both fully and partially adopt IFRS. The authors also find a significant and negative coefficient for the relation between real earnings management and the interaction between mandatory IFRS adoption and a country’s bilateral trade with other IFRS countries in the post-global financial crisis period.

Overall, the authors’ results are consistent with the notion that the mandatory adoption of IFRS creates a positive externality where firms improve their accounting quality because increased financial statement comparability means that foreign customers and suppliers can monitor the quality of earnings more easily.

The application of integrated project delivery (IPD) in conjunction with building information modeling (BIM) and Lean Construction (LC) as the efficient method for improving collaboration and delivering construction projects has been acknowledged by construction academics and professionals. Once organizations have fully embraced BIM, IPD and LC integration, a measurement tool such as a maturity model (MM) for benchmarking their progress and setting realistic goals for continuous improvement will be required. In the context of MMs literature, however, no comprehensive analysis of these three construction management methods has been published to reveal the current trends and common themes in which the models have approached each other.

Therefore, this study integrates systematic literature review (SLR) and thematic analysis techniques to review and categorize the related MMs; the key themes in which the interrelationship between BIM, IPD and LC MMs has been discussed and conceptualized in the attributes; the shared characteristics of the existing BIM, IPD and LC MMs, as well as their strengths and limitations. The Preferred Reporting Items for Systematic Reviews (PRISMA) method has been used as the primary procedure for article screening and reviewing published papers between 2007 and 2022.

Despite the growth of BIM, IPD and LC integration publications and acknowledgment in the literature, no MM has been established that holistically measures BIM, IPD and LC integration in an organization. This study identifies five interrelated and overlapping themes indicative of the collaboration of BIM, IPD and LC in existing MMs' structure, including customer satisfaction, waste minimization, Lean practices and cultural and legal aspects. Furthermore, the MMs' common characteristics, strengths and limitations are evaluated to provide a foundation for developing future BIM, IPD and LC-related MMs.

This paper examines the current status of research and the knowledge gaps around BIM, IPD and LC MMs. In addition, the highlighted major themes serve as a foundation for academics who intend to develop integrated BIM, IPD, and LC MMs. This will enable researchers to build upon these themes and establish a comprehensive list of maturity attributes fulfilling the BIM, IPD and LC requirements and principles. In addition, the MMs' BIM, IPD and LC compatibility themes, which go beyond themes' intended characteristics in silos, increase industry practitioners' awareness of the underlying factors of BIM, IPD and LC integration.

This review article is the first of a kind to analyze the interaction of IPD, BIM and LC in the context of MMs in current AEC literature. This study concludes that BIM, IPD and LC share several joint cornerstones according to the existing MMs.

The global automobile industry is striving towards a sustainable future. Emerging countries including India are gearing up for the revolution. Considering the key role of customer acceptance in the success of any technological shift, the study endeavors to ascertain the catalysts accelerating the adoption of Electric Two-Wheelers (E2W) in India by leveraging an extended Unified Theory of Acceptance and Use of Technology-2 model. The same would assist Electric Vehicle (EV) stakeholders in directing their efforts toward pivotal aspects having the potential to significantly bolster E2W penetration.

Data was collected using convenience sampling technique from 1,254 electric two-wheeler owners across four Indian states and analyzed using Structural Equation Modelling.

Performance Expectancy, Price Value and Hedonic Motivation have a significant influence on purchase intention leading to actual buying behavior. Effort Expectancy, Social Influence, habit value and facilitating conditions were insignificant. Pro-Environmental Approach and Government Support significantly impact adoption intention and behavior respectively in addition to model predictors thus supporting the study’s novelty. Purchase intention proved to influence Actual Buying Behavior. Synergized efforts of EV stakeholders towards performance innovation, cost-effectiveness, improved infrastructure and information diffusion on sustainability and user-friendliness could aid in achieving transition to green mobility.

The study predominantly intends to address the intention–behavior gap related to electric two-wheelers in India. Also, two additional constructs, government support and pro-environmental approach, were incorporated resulting in a novel research framework that aims to test their nuanced ability to impact the model predictors.

This paper aims to conduct a systematic review of the literature on the quality of integrated reports (IR) and highlight the gaps in the existing research to provide directions and suggestions for future research.

This study was conducted through a systematic literature review using content analysis based on 40 papers from the Scopus, Web of Science and EBSCOhost databases on IR quality. While reading the full-text papers, the authors found six additional papers referenced by the literature being reviewed that were relevant to IR quality. Thus, there were 46 papers in the final review. The analysis begins with the definition and dimension of IR quality and theoretical lenses. Furthermore, this study outlines constructs or variables used in the previous literature.

The authors found that most studies used the quantitative method (41 papers or 89%). Five papers in the literature used qualitative methods (11%). Most researchers (34 papers or 72%) defined IR quality as consistent with the International Integrated Reporting Council framework, specifically the eight content elements. In particular, with the constructs that make up the quality of the IR, variations between researchers were found. Furthermore, there were some gaps that could be the directions for future research.

The literature that provides academic knowledge about IR quality is still limited, and research on IR is still growing. The literature review conducted by this study can provide an overview of the current research positions on the quality of IR and directions for future research in this area.

This study intends to show corporate executives a framework demonstrating the quality of corporate reporting. It can impact not only investors as a specific stakeholder group but also other stakeholder groups.

To the best of the authors’ knowledge, this study is the first literature review to examine the quality of IR, thus providing a map of current research to suggest directions for future research. Most of the previous literature reviews have been focused on integrated reporting (IR) in general and not quality.

This paper explores the context within which experimental, pedagogically progressive schools were established in Australia during the first decades of the 20th century.

The paper presents a case study of the establishment of Rosbercon Girls’ Grammar School. It draws on educator accounts, archival documents and contemporary literature to provide a brief narrative of the events leading to the opening of the school; to sketch the family of educators who were pivotal in making it a reality; and to identify key aspects of the social and legislative context that made such an initiative possible.

Rosbercon was established at a time when a modest school could be established relatively easily by a small group of educators with a shared vision. The early 20th century was a moment of national optimism in Australia, where an appetite for new educational ideas created a climate in which innovative educators found fertile soil for their pedagogical experiments and adaptation of emerging ideas from around the world. Their efforts were facilitated by an emerging global network of personal interactions, professional learning, professional associations and educational literature.

This paper addresses the relative lack of scholarly examination of the origins of Rosbercon Girls’ Grammar School, an institution that previous authors have identified as Australia’s oldest experimental school. The case study also contributes to a broader appreciation of the trajectory of progressive education during the early 20th century.

The public distribution system (PDS) is an Indian food security system established to manage the distribution of food grains at affordable prices. As a result of the population explosion, the long-established PDS system finds it challenging to maintain operational efficiency, quality, trust and transparency. This paper explores the possibility of leveraging blockchain technology to overcome these operational hurdles.

Through a literature review and expert interactions, the present research identifies critical success factors in terms of enablers and barriers that influence the adoption of blockchain technology in PDS. Furthermore, we propose two independent interpretive structural models (ISM) and MICMAC to characterize these attributes.

The research identifies 15 distinct enablers and ten barriers that influence the diffusion of the latest technology in the sector at focus. The analyses disclose the interrelationships/dependencies among these enablers and between barriers, along with their individual driving power and dependence power.

The research showcases the importance of automating the system and illustrates how the features of blockchain technology can assist in augmenting stakeholder satisfaction levels. However, poor or nonexistent government regulations and patronage are found to be the major impediments to adoption. The research also delineates the cost implications of this barrier through its interrelationships with other barriers.

Interesting inferences are drawn from the models that offer actionable insights for the industry, government and technologists for improving PDS performance. Such interventions will ensure national food security through enhanced trust and transparency, which can further improve efficiency and effectiveness.

This study delves into the psychological processes underlying sport fans' post-purchase innovativeness behaviour. This exploratory research aims to establish a theoretical framework that elucidates the formation of sport fans' word-of-mouth (WOM) behaviours, particularly emphasising the structural relationship between motivated consumer innovativeness and satisfaction in using AR live-streaming services.

Utilising an online survey and convenience sampling, the study garnered a total of 243 usable responses from three online baseball fan communities in South Korea. Confirmatory factor analysis was employed to assess the psychometric properties of the constructs. Subsequently, a structural equation model was used to probe the influence of motivated consumer innovativeness on WOM, with a particular focus on the mediating role of satisfaction.

Three dimensions of motivated sport fans innovativeness – functional, hedonic and cognitive – showed a positive association with WOM, partly mediated by satisfaction. In contrast, socially motivated sport fans innovativeness did not directly lead to WOM but influenced it solely through satisfaction. The full mediating role of satisfaction in the relationship between socially motivated fans innovativeness and WOM was found.

This research stands out as one of the scant studies exploring motivated sport fans innovativeness in the context of AR live sport streaming. The findings not only corroborate but also augment the extant literature by empirically confirming that three dimensions of motivated fans innovativeness, coupled with satisfaction, are pivotal antecedents to WOM intention.

Seekers who visit professional virtual communities (PVCs) are usually motivated by knowledge-seeking, which is a complex cognitive process. How do seekers search for knowledge, and how is their search linked to prior knowledge or PVC situation factors? From the cognitive process and interactional psychology perspectives, this study investigated the three-way interactions between seekers’ expertise, task complexity, and perceptions of PVC features (i.e. knowledge quality and system quality) on knowledge-seeking strategies and resultant outcomes.

A field experiment was conducted with 119 seekers in a PVC using a 2 × 2 factorial design of seekers’ expertise (i.e. expert versus novice) and task complexity (i.e. low versus high).

The study reveals three significant insights: (1) For a high-complexity task, experts adopt an ask-directed searching strategy compared to novices, whereas novices adopt a browsing strategy; (2) For a high-complexity task, experts who perceive a high system quality are more likely than novices to adopt an ask-directed searching strategy; and (3) Task completion time and task quality are associated with the adoption of ask-directed searching strategies, whereas knowledge seekers’ satisfaction is more associated with the adoption of browsing strategy.

We draw on the perspectives of cognitive process and interactional psychology to explore potential two- and three-way interactions of seekers’ expertise, task complexity, and PVC features on the adoption of knowledge-seeking strategies in a PVC context. Our findings provide deep insights into seekers’ behavior in a PVC, given the popularity of the search for knowledge in PVCs.

The primary objective of this study is to explore consumers' non-adoption intentions towards meta-commerce (or metaverse retailing). Utilizing the Innovation Resistance Theory (IRT) as the theoretical foundation, this study investigates the impact of diverse barriers on non-adoption intentions within the meta-commerce context.

A total of 356 responses were gathered to test the proposed hypotheses. Structural Equation Modelling (SEM) with SmartPLS 4 software was used to examine these hypotheses.

The findings of this study show that perceived cyber risk, perceived regulatory uncertainty, perceived switching cost and perceived technical uncertainty are significantly linked to non-adoption intention towards meta-commerce. Furthermore, the study suggests that the moderating influence of technostress on these connections is more pronounced for consumers with high technostress compared to those with low technostress.

This study makes a significant contribution to the current body of literature by providing valuable insights into the fundamental barriers that consumers encounter when contemplating the adoption of meta-commerce. This contribution is particularly noteworthy as it fills a gap in the existing literature, as no prior study has comprehensively examined the primary obstacles that shape consumer intentions towards meta-commerce adoption. This novel perspective offers scholars, businesses and policymakers a foundation for developing strategies to address these barriers effectively.