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This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level of corporate collapses and fraud, coupled with the high level of corruption in Sri Lanka, has highlighted the importance and the timely nature of this research in the EDM processes of Sri Lankan accountants.

Data was collected from a sample of 315 accountants through a questionnaire survey that included four written ethical vignettes and was analysed using partial least square-structural equation modelling techniques.

The findings revealed a significant relationship between ethical awareness and ethical judgement, providing support for Rest’s model. However, the study does not support Rest’s model on the direct relationship between ethical judgement and ethical intention. Intrinsic religiosity and moral intensity significantly influenced the ethical awareness of accountants. Several determinants including accountants’ age, education, intrinsic religiosity, organisational ethical culture, familiarity with the professional ethical code and moral intensity influenced ethical judgement. However, the findings did not report any significant relationships between the study’s variables and ethical intention.

The study adds to the existing literature by providing a bigger picture of how various determinants work together in one EDM model and demonstrating that the EDM of accountants is multifaceted. The new finding on an insignificant relationship between ethical judgement and ethical intention implies that the Rest’s EDM process may be mediated and moderated by other constraints blocking accountants’ intention to act due to various pressures in a corrupt society, Sri Lanka, where accountants operate.

This study investigates to what extent the values perceived by tourists throughout cultural tours impact their overall satisfaction levels and behavioral intentions related to the destination. This study further examines the moderating role of tour guide competency in the relationship patterns concerned.

Empirical data were collected via a survey from 420 foreign tourists who visited Cappadocia and participated in guided cultural tours. Partial least squares-structural equation modeling was used for data analysis.

Study results reveal that the effects of quality, emotional, monetary and social value perceptions of tourists gained through cultural tour experiences on their overall satisfaction levels and the effects of overall satisfaction on recommendation and revisit intention are positive and significant. Furthermore, the moderating role of tour guide competency is significant and positive in the relationships between quality value and satisfaction and between satisfaction and revisit intention.

This study offers a critical analysis of discoveries concerning the pivotal role of tour guide competency within the cultural tour experience.

This study proposes and validates an integrated theoretical model involving the theory of planned behavior (TPB), health belief model (HBM), personal norms and information privacy to understand determinants of acceptance and resistance to the use of mobile contact tracing app (MCTA) in a pandemic situation.

This study draws on online surveys of 194 research respondents and uses partial least squares structural equation modeling (PL-SEM) to test the proposed theoretical model.

The study establishes that a positive attitude towards MCTA is the most important predictor of individuals' willingness to use MCTA and resistance to use MCTA. Furthermore, barriers to taking action positively influence resistance to the use of MCTA. Personal norms negatively influence resistance to the use of MCTA. Information privacy showed a negative and positive influence on willingness to use MCTA and use the resistance of MCTA, respectively, but neither was statistically significant. The authors found no significant influence of perceived vulnerability, severity, subjective norms and perceived behavioral control on either acceptance or use resistance of MCTA.

The study has been one of the first in the literature to propose an integrated theoretical model in the investigation of the determinants of acceptance and resistance to the use of MCTA in a single study, thereby increasing the scientific understanding of the factors that can facilitate or inhibit individuals from engaging in the use of a protection technology during a pandemic situation.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-10-2021-0533

Big data marketing analytics (BDMA) has been discovered to be a key contributing factor to developing necessary marketing capabilities. This research aims to investigate the impact of the technology and information quality of BDMA on the critical marketing capabilities by differentiating between firms with low and high perceived market performance.

The responses were collected from marketing professionals familiar with BDMA in North America (N = 236). The analysis was done with partial least squares-structural equation modelling (PLS-SEM).

The results indicated positive and significant relationships between the information and technology quality as exogenous constructs and the endogenous constructs of the marketing capabilities of marketing planning, implementation and customer relationship management (CRM) with mainly moderate effect sizes. Differences in the path coefficients in the structural model were detected between firms with low and high perceived market performance.

This research indicates the critical role of technology and information quality in developing marketing capabilities. The study discovered heterogeneity in the sample population when using the low and high perceived market performance as the source of potential heterogeneity, the presence of which would likely cause a threat to the validity of the results in case heterogeneity is not considered. Thus, this research builds on previous research by considering this issue.

Soft total quality management (STQM) practices are essential for promoting value-added organizational citizenship behaviour (OCB) among employees in quality-focussed manufacturing firms. This study intends to investigate how STQM practices (empowerment, training, teamwork and involvement) affect OCB under the moderating influence of collectivism among employees for excellence in business performance using social exchange and social cognitive theories (SET-SCT).

A total of 245 useable surveys were gathered from manufacturers. Given the importance of the two-staged structural equation modelling–partial least squares–artificial neural networks (SEM-PLS-ANN) technique, this study used a two-staged SEM-PLS-ANN analysis to capture both linear and compensatory PLS models and nonlinear and noncompensatory ANN models.

The findings confirmed that empowerment, involvement and training had a significant impact on OCB. However, teamwork had no impact on OCB. Interestingly, collectivism was found to have a significant and positive moderating effect on training and OCB.

The study contributes significantly to the literature on TQM and human resource management. First, the study broadens researchers’ understanding of how to apply SET by including a collective value from SCT as positive reciprocity to foster positive workplace behaviour. Second, the authors offer a solid management strategy for organizations to assist them in understanding an STQM model that promotes OCB while including collectivism for superior business performance.

Aritificial intelligence (AI)-focused enterprises purpose to provide value-creating and differentiated products and services using innovative technologies. For this reason, it is aimed to examine the effects of value creation, intellectual property and organizational creativity variables to make evaluations to increase the success of such enterprises.

Random sampling method was used in the research. The population of the research consists of AI-oriented enterprises in technoparks. On the specified days, short-term visits and surveys were conducted face-to-face. Name and similar personal information was not taken in the research and participation was made on a voluntary basis. A sample size of 500 units is a sufficient size at the 0.05 significance level. SmartPLS (4.0.8.4) licensed software was used in the research.

As a result of the collected data, it has been supported by hypotheses that value creation, intellectual property and organizational creativity have positive effects so that artificial intelligence-oriented enterprises can be successful in performance criteria.

Since the research was conducted by collecting data from artificial intelligence-oriented enterprises in technoparks in Istanbul, it would not be correct to evaluate the analysis results by making generalizations. For this reason, it is recommended that similar studies planned to be conducted in the future should contribute to the literature by developing the research model, taking into account the limited situation in the sample.

According to the results of the analysis of the effects of value creation, intellectual property and organizational creativity in artificial intelligence-oriented enterprises, in order to increase the success of such enterprises, they should offer more value to their customers, protect their technologies and increase their innovation capacity.

Value creation, intellectual property, and organizational creativity in AI-focused enterprises are important topics in a rapidly growing industry such as AI-focused enterprises. Therefore, a research investigating these variables together offers a different perspective than previous studies.

This study aims to develop and test a research model that explores the empirical relationship between consumer religiosity, brand love and consumer forgiveness. Its objective was to enhance our understanding of the mechanisms that can influence consumers to extend forgiveness to brands in the context of Islamic banking in Tanzania.

The study used a quantitative cross-sectional survey design to gather data from 399 respondents in the Dodoma and Dar-es-salaam regions of Tanzania. A structured questionnaire was used to collect the data, which were subsequently analyzed using structural equation modeling (SEM) with AMOS 21.

The study’s findings revealed that consumer forgiveness is influenced by the level of brand love at an individual level. Additionally, the findings indicate that in the context of Islamic banking, brand love is an emotional behavior that is influenced by the strength of religious beliefs, that is, consumer religiosity. Consequently, the findings highlighted the mediating role of brand love in the proposed relationship between consumer religiosity and consumer forgiveness.

The fact that Islamic banking is guided by Islamic laws (Sharia) and Islamic values means that competitiveness in this sector can be established by serving consumers who are well-versed in Islamic teachings and doctrines. Furthermore, customers who possess a strong understanding of Islamic teachings and doctrines can be an asset to Islamic banks, as they are less likely to switch banks due to service delivery issues.

This empirical study is one of the few attempts to explore the relationship between consumer religiosity, consumer forgiveness and brand love. It expands our understanding of consumer forgiveness by examining the influence of deontological norms (applying norms to assess Islamic banking practices) and teleological evaluation (evaluating Islamic banking practices based on the overall balance of right and wrong expected to occur).

This study examines the effect of perceived corporate social responsibility (CSR) on consumer happiness and brand admiration as a consequence of consumer happiness. It suggests an original conceptual model that investigates perceived CSR, ethical consumption and hope as antecedents of consumer happiness.

The study followed a quantitative approach. A face-to-face survey was conducted to examine the conceptual model. Data were analyzed with partial least squares structural equation modeling (PLS-SEM).

Hope and perceived CSR significantly influence consumer happiness. Consumer happiness is a significant antecedent of brand admiration. Although consumers' ethical position (idealism and relativism) is linked to ethical consumption, ethical consumption does not influence consumer happiness. Idealism and relativism are insignificant in moderating the perceived CSR–consumer happiness relationship.

Brands' CSR actions create a positive atmosphere and contribute to consumer happiness and brand admiration. Managers can emphasize happiness and hope in CSR programs to build stronger consumer relationships. CSR activities can be engaging for consumers regardless of their ethical consumption levels.

Although CSR, consumer happiness and their impacts on consumer–brand relationships are crucial, previous studies mainly focused on the organizational perspective and employee emotions regarding CSR. This study focused on consumer happiness in the CSR context and tested a conceptual model that revealed the significant relationships between hope, perceived CSR, consumer happiness and brand admiration. It extended previous findings by showing the direct positive impact of perceived CSR on consumer happiness.

This paper aims to understand the religio-spiritual insights of the consumers and investigate their relationship with the consumers’ attitude towards advertising and its antecedents. Religious festivals, such as Ramadan, are celebrated with high religio-spiritual contemplations, which are often targeted by intensive marketing campaigns. During these religious festivals, consumers’ attitude toward advertising is influenced when television commercials contain “unnecessary” entertainment, “inappropriate casting” of celebrities with less credibility, “cluttered” information, “phony claims” related to good for economy and “annoying content” increasing consumers’ irritation.

This study developed a higher-order construct of religio-spiritual insights and used “Theory of Reasoned Action” for measuring the effect of religio-spiritual insights on consumers’ attitude toward advertising. Exploratory sequential mixed methods research design was used to develop and validate the instrument. A total of 30 semi-structured interviews were conducted during i-depth analysis phase to generate themes and questionnaire. During instrument validation phase, 839 Muslim consumers were surveyed by using the questionnaire, and instrument was validated by using the co-variance-based structural equation modeling approach.

This study develops and validates the instrument of religio-spiritual insights and identifies its significant direct and mediating effects between the consumer’s attitude toward advertising and its determinants.

The newly developed instrument of religio-spiritual insights is based on six dimensions, namely, “beliefs and practices,” “association with higher power,” “interconnectedness,” “self-actualization,” “heart and mind involvement,” “knowledge and meanings.” This instrument of religio-spiritual insights was validated and then tested by using a conceptual framework based on the several variables, such as attitude toward advertising, irritation, good for economy, entertainment, credibility and information.

This paper aims to explore students’ intention to use and actual use of the artificial intelligence (AI)-based chatbot such as ChatGPT or Google Bird in the field of higher education in an emerging economic context like Bangladesh.

The present study uses convenience sampling techniques to collect data from the respondents. It applies partial least squares structural equation modeling (PLS-SEM) for analyzing a total of 413 responses to examine the study’s measurement and structural model.

The results explore that perceived ease of use (PEOU) negatively affects intention to adopt AI-powered chatbots (IA), whereas university students’ perceived usefulness (PU) influences their IA positively but insignificantly. Furthermore, time-saving feature (TSF), academic self-efficacy (ASE) and electronic word-of-mouth (EWOM) have a positive and direct impact on their IA. The finding also reveals that students' IA positively and significantly affects their actual use of AI-based chatbot (AU). Precisely, out of the five constructs, the TSF has the strongest impact on students’ intentions to use chatbots.

Students who are not aware of the chatbot usage benefits might ignore these AI-powered language models. On the other hand, developers of chatbots may not be conscious of the crucial drawbacks of their product as per the perceptions of their multiple users. However, the findings transmit a clear message about advantages to users and drawbacks to developers. Therefore, the results will enhance the chatbots’ functionality and usage.

The findings of the study alert the teachers, students and policymakers of higher educational institutions to understand the positive outcomes and to accept AI-powered chatbots such as OpenAI’s ChatGPT. Outcomes also notify the AI-product developers to boost the chatbot’s quality in terms of timeliness, user-friendliness, accuracy and trustworthiness.