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The aim of this study is to examine the behavioral intention (BI) to adopt the Coinbase Wallet by Spanish users.

A survey was administered to individuals residing in Spain between March and April 2021. There were 301 questionnaires analyzed. This research applies a new predictive model based on technology acceptance model (TAM) 2, the unified theory of acceptance and use of technology (UTAUT) model, the theory of perceived risk and the commitment trust theory. A mixed partial least squares structural equation modeling (PLS-SEM)/fuzzy-set qualitative comparative analysis (fsQCA) methodology was employed for the modeling and data analysis.

The results showed that all the variables proposed have a direct and positive influence on the intention to use a Coinbase Wallet. The findings present clear directions for traders, investors and academics focused on improving their understanding of the characteristics of these markets.

First, this study addresses important concerns relating to the adoption of crypto-wallets during the global pandemic. Second, this research contributes to the existing literature by adding electronic word of mouth (e-WOM), trust, web quality and perceived risk as new drivers of the intention to use the Coinbase Wallet, providing unique and innovative insights. Finally, the study offers a solid methodological contribution by integrating linear (PLS) and nonlinear (fsQCA) techniques, showing that both methodologies provide a better understanding of the problem and a more detailed awareness of the patterns of antecedent factors.

Because family businesses are highly complex enterprises, researchers need appropriate theoretical and methodological tools to study them. The neoconfigurational perspective and its accompanying method, qualitative comparative analysis, are particularly well suited to phenomena characterized by complex causality, but their uptake in family business research has been slow and fragmented. To remedy this, the authors highlight their unique ability to address research questions for which other approaches are not well suited and discuss how they might be applied to family business phenomena.

The authors introduce the core tenets of the neoconfigurational perspective and how its set-theoretic epistemology differs from traditional approaches to theorizing and analysis. The authors then use a dataset of family firms to present a primer on conducting qualitative comparative analysis and interpreting the results.

The authors find that family firm resources can be combined in multiple ways to affect business survival, suggesting that resources are substitutable and complementary. The authors discuss how the unique features of the neoconfigurational approach, namely equifinality, conjunctural causation and causal asymmetry, can be fruitfully applied to break new ground in scholarly understanding of family businesses.

This article allows family business researchers to apply the neoconfigurational approach without first having to consult multiple and disparate sources often written for other disciplines. This article explicates how to leverage the theoretical and empirical advantages of the neoconfigurational approach in the context of family businesses, supporting a more widespread adoption of the neoconfigurational perspective in family business research.

This study analyses configurations of national culture as boundary conditions of countries’ national systems of innovation (NSI). Drawing from the NSI approach, we argue that culture’s role is that of a contingency factor shaping the relationship between investments in innovation and national innovation outputs.

We assessed the moderation effect of national culture through a systematic, two-stage approach using fuzzy-set Qualitative Comparative Analysis (fsQCA), which allows the analysis of changes induced by the moderator variables. Analyses were conducted with a diverse sample of 61 countries over a period spanning 12 years, from 2011 to 2022.

Findings reveal that investments in innovation, but not individual cultural dimensions, is a necessary condition for high innovation outputs. Furthermore, several configurations of cultural dimensions were identified as moderators of the relationship between investments in innovation and innovation outputs.

This study provides insights into cross-national innovation research by exposing the role of cultural configurations, rather than just individual cultural dimensions, as boundary conditions involved in the achievement of high levels of innovation.

This study aims to explore how subsidiary capabilities collectively configure for performance. Additionally, it seeks to examine whether these configurations of capabilities can provide equifinal solutions through developing a comprehensive research framework that focuses on subsidiaries in China.

With a data set collected through a questionnaire from 172 Korean multinational enterprises (MNEs) in China, this study used a fuzzy-set qualitative comparative analysis to detect the capability conditions and configurations. These configurations represent combinations of various subsidiary capabilities linked to high performance.

This study identified several complex pathways with distinct configurations for high subsidiary performance. The findings demonstrate the importance of configurations over individual conditions. Thus, the results highlight that the effectiveness of diverse capabilities, which are widely believed to singularly contribute to the high performance of MNE subsidiaries, depends on how each combines with other capabilities. Overall, the findings provide a richer and fine-grained understanding of the role and relative importance of various forms of MNE subsidiary capabilities and how the joint effect of these subsidiaries contributes to high performance.

This study suggests that MNE managers should comprehensively understand how subsidiary capabilities are configured to produce subsidiary performance outcomes. This specifically illustrates the importance of understanding the mutually conflicting yet collectively exhaustive results of multi-selective solutions and aims to align with China’s industrial and regional heterogeneity.

By examining the role of MNE subsidiary capability configurations, which may collectively influence the subsidiary’s performance, this study contributes to the literature. It elucidates how MNE subsidiaries may achieve superior performance by developing and possessing various capabilities tailored to the local context.

High-tech enterprises, as the national innovation powerhouses, have garnered considerable interest, particularly regarding their technological innovation capabilities. Nevertheless, prevalent research tends to spotlight the impact of individual factors on innovative behavior, with only a fraction adopting a comprehensive viewpoint, scrutinizing the causal amalgamations of precursor conditions influencing the overall innovation proficiency of high-tech enterprises.

This paper employs a hybrid approach integrating necessary condition analysis (NCA) and fuzzy-set qualitative comparative analysis (fsQCA) to examine the combinatorial effects of antecedent factors on high-tech enterprises' innovation output. Our analysis draws upon data from 46 listed Chinese high-tech enterprises. To promote technological innovation within high-tech enterprises, we introduce a novel perspective that emphasizes technological innovation networks, grounded in a network agents-structure-environment framework. These antecedents are government subsidy, tax benefits, customer concentration, purchase concentration rate, market-oriented index and innovation environment.

The findings delineate four configurational pathways leading to high innovative output and three pathways resulting in low production.

This study thereby enriches the body of knowledge around technological innovation and provides actionable policy recommendations.

This study aims to identify how restaurants can effectively initiate communication via social media to promote ethical dining behaviors. This research investigates the psychological mechanism of how the matching effect of color and a sustainability activity influence customer attitude toward a restaurant and the role of perceived credibility and green image.

Two experimental studies were conducted. Study 1 used a 2 food source (non-sustainable vs sustainable) × 2 color consistency (inconsistent vs consistent) factorial design (n = 231). Study 2 used a 2 food origin (world-famous vs locally renowned) × 2 color consistency (inconsistent vs consistent) factorial design (n = 220).

The results indicate that the matching effect from the marketing effect of sustainability significantly promotes customer attitudes and visit intentions when background color is consistent. An unexpected matching effect was found between a non-sustainable restaurant using world-famous food with its associated color. This research demonstrates a moderation effect of credibility and a mediation effect of green image to explain the ethical decision-making process for customers.

The findings provide suggestions for restaurant marketers to effectively advertise sustainability initiatives and practices using color as a marketing tool via social media.

This research is one of the earliest studies to investigate the effect of color consistency with primary information to demonstrate how consumers respond to restaurant sustainability in social media messages using local food.

Information and communications technology (ICT) is helping to create a sustainable information society and foster development. This study aims to investigate the interdependencies of organisational flexibility enabled by ICT, demographics and containment measures in the ever more dismal economic performances seen during COVID-19 with a view to preparing socio-economic systems for similar future shocks.

Using non-classical fuzzy-set qualitative comparative analysis, the authors are able to capture the asymmetric relationships and complexities found in real life.

Analysing data acquired from the Oxford COVID-19 Government Response Tracker and Eurostat, the authors find these conditions give mixed results depending on how they are combined. The results imply that countries under strict containment measures might only be able to survive when fully equipped with ICT solutions. E-commerce also plays an important role in countries with a below-average decrease in their growth rate. Put differently, the presence and absence of telework produces mixed results. If the population is old, telework seems to generate the desired outcomes. Yet, when the population is young, it might be more beneficial to avoid this practice.

Unlike studies that mainly assumed symmetrical effects and linear relationships, this study investigates the interdependencies of organisational and macro-level factors. On the micro level, this study is useful for managers allocating IT investments for any future occurrence of a general disaster/pandemic. On the macro level, the study can act as an example for the rest of the world regarding the appropriateness of assorted COVID-19 pandemic responses as witnessed in European countries.

Reacting to the calls in the contemporary literature to further examine the relationship between board attributes and firms’ decisions to obtain corporate social responsibility assurance (CSRA) through the use of pioneering techniques, this study aims to analyse the influence of such attributes together with the existence of a corporate social responsibility (CSR) committee on the adoption of CSRA using fuzzy set qualitative comparative analysis (Fs-QCA).

Fs-QCA was performed on a sample of nonfinancial European companies listed on the STOXX Europe 600 index over the period 2016–2018.

The study findings indicate that the decision to obtain a CSRA report depends on a complex combination of the influence of the CSR committee and certain board attributes, such as size, experience, independence, meeting frequency, gender and CEO separation. These attributes play essential contributing roles and, if suitably combined, stimulate the adoption of CSRA.

The study findings are important for policymakers, professionals, organisations and regulators in forming and modifying the rules and guidelines related to CSR committees and board composition.

To the best of the authors’ knowledge, this study represents the first examination of the impact of board attributes and CSR committees on the adoption of CSRA using Fs-QCA method. It also offers a novel methodological contribution to the board-CSRA literature by combining traditional statistical (logistic regression) and Fs-QCA methods. This study emphasises the benefits of Fs-QCA as an alternative to logistic regression analysis. Through the use of these methods, the research illustrates that Fs-QCA offers more detailed and informative results when compared to those obtained through logistic regression analysis. This finding highlights the potential of Fs-QCA to enhance our understanding of complex phenomena in academic research.

This study aims to explore the intelligibility of communication with stakeholders as a result of accrual accounting adoption. It focuses on changes in the use of visual forms and the readability of text that occurred immediately after the adoption of accrual accounting in performance reports of Italian public universities.

The authors collect the stakeholder section of performance reports published before and after accrual accounting adoption. Then, the authors use manual and computer-assisted textual analysis. Finally, the authors explore the data using principal component analysis and qualitative comparative analysis.

This study demonstrates that switching from cash to accrual accounting provokes immediate changes in communication patterns. It confirms the significant reduction of readability and increase in visual forms after accruals accounting adoption. The results indicate that smaller universities especially put effort into increasing intelligibility while implementing a more complex accounting system. This study also finds a relation between the change in readability and the change in visual forms that are complementary, with the exception of several very large universities.

The findings underline the possibility of neutralising the adverse effects of accounting reform associated with its complexity and difficulties in understanding by the use of visual forms and attention to the document’s readability.

This paper adds a new dimension to the study of public sector accounting from the external stakeholder perspective. It provides further insight into the link between accrual accounting adoption and readability, together with the use of visual forms by universities.

Social commerce (s-commerce) has gained widespread popularity as a social platform where customers engage in resource-sharing activities such as information exchange, advice-seeking and expressing their opinions on mutual interests. However, existing studies have not fully comprehended the drivers of electronic customer-to-customer interaction (eCCI) and how such behavior contributes to the customer “stick” on s-commerce sites. This study develops the Motivation–Opportunity–Ability (MOA) theory and investigates the impact of MOA factors on eCCI, which in turn affects customer stickiness.

A survey was used to acquire data from 455 valid respondents, and the research employed a combination of fuzzy-set qualitative comparative analysis (fsQCA) and structural equation modeling.

The results revealed associations between perceived self-efficacy, intrinsic motivation, tie strength with other customers, eCCI and customer stickiness.

Considering the limited availability of complete eCCI frameworks in existing scholarly works, the authors present valuable perspectives on the role of consumer characteristics as both antecedents and consequences of eCCI. Additionally, this study proposes a research agenda for the field of eCCI on s-commerce sites.