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This paper seeks to examine the efficacy of predicting turnover for employees and entrepreneurs from Estonia, Latvia, and Lithuania using attitudes towards benefits, pay satisfaction, pay, gender, and age across a four‐year time frame.

A survey that included information on attitudes towards benefits and pay satisfaction was used to collect data from 153 Estonian, 157 Latvian, and 146 Lithuanian employees and 243 Latvian, 103 Estonian, and 109 Lithuanian entrepreneurs. The turnover of the employees and business owners was then followed over a four‐year time period with assessments done each year allowing for an examination of temporal variations in the relationships over time. Actual salary/income data was also obtained from organizational records.

It was found that for the employee samples the classification rates increased slightly as compared to base rates over time (e.g. did better the longer the time period included), while for the employers the classification rates and R² values were relatively flat as compared to base rates. For the employee samples the R² values decreased over time. Attitudes towards benefits were generally significant predictors of turnover for employees and entrepreneurs over a four‐year time period while satisfaction with pay was typically significant for employees but not for entrepreneurs. It was also found that for the employees both equity and expectancy considerations were able to explain differences in turnover rates while for entrepreneurs expectancy theory considerations were more powerful than equity theory explanations.

The research is limited both by geography, job types, and the theoretical construct of turnover. Few studies have examined turnover among both employees and business owners, and few studies have explored the similarities and differences between the two.

Pay and benefits are important for employees. Pay seems to be important for attracting employees while benefits are important for retaining them.

This study examines turnover for both employees and entrepreneurs with a four‐year longitudinal design with data from three different countries – Estonia, Latvia, and Lithuania. Temporal variations in the relationships are also examined on a year by year basis. As employee retention has been an important factor in the Baltic region over the last two decades it is vital to understand how to retain employees.

Understanding the privacy concerns of individuals in the adoption of contact tracing apps is critical for the successful control of pandemics like COVID-19. This paper explores the privacy paradox in the adoption of contact tracing apps in Australia.

A comprehensive review of the related literature has been conducted, leading to the development of a conceptual model based on the privacy calculus theory and the antecedent-privacy concern-outcome framework. Such a model is then tested and validated using structural equation modelling on the survey data collected in Australia.

The study shows that perceived benefit, perceived privacy risk and trust have significant influences on the adoption of contact tracing apps. It reveals that personal innovativeness and trust have significant and negative influences on perceived privacy risk. The study further finds out that personal innovativeness is insignificant to perceived benefit. It states that perceived ease of use has an insignificant influence on perceived privacy risk in the adoption of contact tracing apps.

This study is the first attempt to use the privacy calculus theory and the antecedent–privacy concern–outcome framework for exploring the privacy paradox in adopting contact tracing apps. This leads to a better understanding of the privacy concerns of individuals in the adoption of contact tracing apps. Such an understanding can help formulate targeted strategies and policies for promoting the adoption of contact tracing apps and inform future epidemic control through effective contact tracing for better emergency management.

This research aims to predict private club members’ intentions to switch service providers based on the benefit exchange theory through a structural model with a second-order factor.

This study uses a qualitative procedure to develop a functional, social and psychological model based on the benefit exchange and switching intention literatures. A further quantitative analysis surveyed a sample of 366 private club members and assessed the usefulness of this model.

The results of the confirmatory factor analysis and structural equation modeling indicate that social benefits have a stronger impact on switching intention than loss of functional benefits under the context of a high level of interaction between members and between members and service providers. In addition, they confirm the moderating effects of psychological benefits on the relationship between functional benefits and switching intention.

The findings indicate that members are unlikely to switch if there are positive word of mouth and interpersonal interactions between members and the club (social benefits). Even if they are disappointed with the functional benefits of the club’s products or services, they may still choose to stay with it owing to psychological benefits affecting their decision to switch. The findings offer managerial insights into utilizing relationship marketing activities to strengthen interpersonal relationships, word of mouth, trust, commitment and emotional factors to retain members.

This research confirms that the benefit exchange theory can explain members’ intentions to switch from their current clubs and provides valuable recommendations to managers on retaining their clubs’ members. Because the switching intentions of club members have not previously been adequately studied, this study fills an important gap in the literature.

The purpose of this paper is to answer two research questions: what are the ERP resources and organizational complementary resources (OCRs) required to achieve each group of benefits? And on the basis of its resources, when should an organization invest more in ERP resources and/or OCRs so that the potential value of its ERP is realised?

Studying 12 organizations in different countries and validating the results with 8 consultants.

ERP benefits realization capability framework is developed; it shows that each group of benefits requires ERP resources (classified into features, attached technologies and information technology department competences) and OCRs (classified into practices, attitudes, culture, skills and organizational characteristics) and that leaping ahead to gain innovation benefits before being mature enough in realising a firm’s planning and automation capabilities could be a waste of time and effort.

It is qualitative study. It needs to be backed by quantitative studies to test the results.

Although the “P” in ERP stands for planning, many academics and practitioners still believe that ERP applies to automation only. This research spotlights that the ability to invest in ERP can increase the innovation and planning capabilities of the organization only if it is extended and grown at the right time and if it is supported by OCRs. It is not cost effective to push an organization to achieve all the benefits at the same time; rather, it is clear that an organization would not be able to enjoy a higher level of benefits until it achieves a significant number of lower-level benefits. Thus, investing in higher-level benefit assets directly after an ERP implementation, when there are no organizational capabilities available to use these assets, could be inefficient. Moreover, it could be stressful to users when they see plenty of new ERP resources without the ability to use them. Although it could be of slight benefit to introduce, for example, business intelligence to employees in the “stabilizing period” (Badewi et al., 2013), from the financial perspective, it is a waste of money since the benefits would not be realised as expected. Therefore, orchestrating ERP assets with the development of organizational capabilities is important for achieving the greatest effectiveness and efficiency of the resources available to the organization. This research can be used as a benchmark for designing the various blueprints required to achieve different groups of benefits from ERP investments.

This research addresses two novel questions: RQ1: what are the ERP resources and OCRs required to achieve the different kinds of ERP benefits? RQ2: when, and on what basis, should an organization deploy more resources to leverage the ERP business value?

Business case (BC) analyses are performed in many different business fields, to create a report on the feasibility and competitive advantage of an intervention within an existing organisation to secure commitment from management to invest. However, most BC research papers on decisions regarding internal funding are either based on anecdotal insights, on analyses of standards from practice, or focused on very specific BC calculations for a certain project, investment or field. A clear BC process method is missing.

This paper aims to describe the results of a systematic literature review of 52 BC papers that report on further conceptualisation of what a BC process should behold.

Synthesis of the findings has led to a BC definition and composition of a 20 step BC process method. In addition, 29 relevant theories are identified to tackle the main challenges of BC analyses in future studies to make them more effective. This supports further theoretical development of academic BC research and provides a tool for BC processes in practice.

Although there is substantial scientific research on BCs, there was not much theoretical development nor a general stepwise method to perform the most optimal BC analysis.

Proposes that the discipline of logistics can benefit from borrowing theories from other areas of study. Presents examples of theories from other disciplines that have already been applied to logistics issues. Offers potential applications from a variety of non‐logistics disciplines, including accounting, anthropology and sociology, computing, economics, marketing, philosophy, political science, and psychology. Discusses examples from various disciplines in some detail and identifies some possible applications of the theory. Concludes with a discussion of the benefits of “borrowing” non‐logistics theories to logistics research, practice and theory development.

The number of smartphone users has increased with the maturity of mobile networks, which has not only led to a new lifestyle but has also facilitated the development of mobile application services. Smartphones are regarded as essential communication devices. Currently, diverse groups of people are considering using mobile payment services. Thus, the motives for using mobile payment as well as individual motives for continuing usage are of great research interest. The purpose of this paper is to examine the behavioral motivations underlying individual intentions to continue using mobile payment.

To explore the factors affecting the intention to use mobile payment services, this study constructed a theoretical framework based on cost-benefit theory that also considers social influences to form an integrated research model that explains the intentions of individuals to use mobile payment services. Online questionnaires were used to evaluate individuals with experience using mobile payment services. A total of 302 questionnaires were collected. Structural equation modeling was employed to assess the relationships among factors included in the research model.

Perceived value, social norms and social self-image played crucial roles in the intention to use mobile payment services. Furthermore, perceived benefits (relative advantage and service compatibility) and perceived costs (security risks and perceived fees) determined users’ perceived value. Social self-image positively affected users’ perceived value; in the context of a mobile-oriented information system, the ability of a mobile payment service to satisfy a user’s demands with respect to social self-image influenced the user’s perceived value of using such services.

This study contributes to a theoretical understanding of factors that explain users’ intention to use mobile payment services.

Although the basic idea of benefit segmentation lies in using causal, as opposed to descriptive, factors as segmentation criteria, most of the empirical studies do not differentiate between product attributes and the benefit sought by consumers. The objectives of this article are to clarify the distinction between attributes and benefits sought, and to apply a modified laddering technique, based on means‐end theory to use the elicited benefits to form benefit segments. A comparison with attribute‐based segments demonstrates that means‐end chains provide a powerful tool for “true” benefit segmentation.

Understanding the critical determinants for the adoption of electronic markets (e-markets) is significant for the development of sustainable electronic business. The purpose of this paper is to investigate the critical determinants for the adoption of e-markets in Australian small- and medium-sized enterprises (SMEs) for electronic business.

A comprehensive review of the related studies is conducted. That leads to the development of a conceptual model for exploring the critical determinants for the adoption of e-markets in Australian SMEs. Such a model is then tested and validated using structural equation modelling on the survey data collected, leading to the identification of the critical determinants for e-market adoption in Australian SMEs.

The study reveals that perceived direct benefit, perceived trust, top management support and external pressures are critical for the adoption of e-markets in Australian SMEs. Perceived indirect benefit and organization readiness are insignificant for the adoption of e-markets.

This paper contributes to existing electronic business research by enriching the understanding of the critical determinants for the adoption of e-markets in Australian SMEs. Such a study provides government departments, e-market operators and SMEs with practical guidelines for the better use of e-markets in electronic business.

The purpose of this paper is to map corporate disclosure theories as a step towards filling a gap in the theoretical background for corporate disclosure research. The purpose of the map is to encompass a range of particular theories relating to corporate disclosure and to demonstrate the complex relationships between different notions of the financial disclosure phenomenon. This will help new researchers to understand how particular corporate disclosure theories are related, as well as help with teaching accounting theories at undergraduate and postgraduate level.

A deductive and inductive approach to theory building was applied. The deductive approach suggests identifying the gap in the literature, the inductive approach then prescribes theory building in three stages: phenomenon observation, categorisation and relationship building. This approach serves to develop a theoretical map integrating the corporate disclosure theories.

The paper discusses theories that recognise actual features of financial markets – market failure, information asymmetry and adverse selection – to provide an explanation for the existence of corporate reporting regulations and managerial incentives, which control and determine the maximum level of corporate information under these conditions. It then integrates these theories in a map seeking to explain corporate disclosure levels, mandatory and voluntary, financial and narrative. A combination of theoretical supplements – codification theory, Dye's theory of mandatory and voluntary disclosure, and disclosure transformation theory – are proposed in this framework as theories to explain processes of change in mandatory and voluntary corporate disclosure in practice.

Another benefit mapping these theories is to provide useful insights into existing disclosure theories, which may help to explain why some empirical results have been inconsistent with the predictions of these theories. No similar attempts have been published in the accounting literature.