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Purpose: This study analyses the mediating effect of parasocial interaction (PSI) in the link between hedonic motivation and impulsive buying intention (IBI) in fashion vlogging about sustainable cosmetics.

Need for the Study: Due to the mass popularity of YouTube, vlogging has led to an augmented level of PSI of vloggers with consumers, which strongly impacts a consumer’s behavioural consequences and persuades consumers to indulge in impulsive buying. Thus, marketers need to comprehend the changing behavioural patterns, including sustainable products, as this new communication medium serves the future of promotion and advertising.

Methodology: Online questionnaires were administered to 349 Gen Z female fashion vlog followers. Structural equation modelling and Hayes Process macros were employed to test the model relationships.

Findings: Results indicate that PI with the fashion vlogger partially mediates between hedonic motivation and impulse buying intention for sustainable cosmetic products. Fashion consciousness (FC) was also established as a significant moderator between all the model relationships.

Practical Implications: The findings of the study would be helpful for fashion brands in the content development of visual marketing communications, which would tap the female Gen Z consumer. Improving the PSI between the follower and the fashion vlogger can be easily enhanced by delivering the right content through the vlogger’s videos.

While extant research does mention performance management systems as antecedent to a management accountant’s role, and that there is tension between both, there is little detailed research. Thus, this paper aims to investigate the extent to which a performance management system interacts with the role of a management accountant.

The study is a cross-sectional field study, using interviews with paired management accountants and operative managers in 16 multinational organisations in Germany. The perspectives of both management accountants and operative managers are analysed separately. The role episode model theoretically informs the study.

The findings reveal management accountants distinguish between three roles of scorekeeping, controlling and business support, similar to prior literature. By contrast, operating managers are concerned with the value-adding and non-value-adding character of activities and thus support a dichotomy of management accountants’ roles. Drawing upon the role episode model, this study elucidates the interplay between performance management systems and the roles of management accountants, which encompass both role-taking and role-making dynamics. Additionally, this study contributes to management control literature by operationalising the components of a performance management system framework and linking them to the role of management accountants, as proposed by role antecedents in previous literature. The study also uncovers factors influencing role-taking and role-making, alongside examining the repercussions of role consensus or conflict based on the interaction with the operating manager.

This paper is subject to the normal limitations of case study research and generalisation. The findings may also be influenced by the cultural context of the study.

An updated role episode model is presented, highlighting further performance management systems’ components. The study also reveals factors enabling and/or inhibiting the management accountants’ business support role and the impact of role consensus/conflict.

The contemporary focus on extracurricular activities, here the educational incubator environment, accentuates a need to understand what we offer students in terms of the curricular and extracurricular learning environments when situated in the same higher education institution (HEI). Current research points towards breaking down the invisible barriers and silo thinking. In this conceptual study, we apply the Didaktik triangle as a theoretical and conceptual framing to make comparisons of structurally based conditions for curricular and extracurricular entrepreneurship education (EE). We present a framework that helps bridge the ‘what’, ‘why’, and ‘how’ questions in the two different learning spaces and, thereby, conjoin educators and consultants in possible pedagogical discussions on how they work with the students. The suggested bridge frames a wider ‘why’ and adds a more holistic and cohesive view of the two different types of settings. Our study contributes to the literature on how to bridge the blurred lines between curricular and extracurricular activities and break down the silos. The framework can act as an inspiration for entrepreneurship educators and practitioners who wish to provide more suitable and sustainable structures and develop a holistic learning environment.

Since 2020, the COVID-19 pandemic has swept the world, although the current situation is more under control. Because the development of the pandemic took place in the context of a digital society, where digital information and communication technologies (ICT) were already widely used, households certainly had to make greater use of this powerful communication tool, partly for work, and partly for distance learning purposes. It is likely that the increased use of ICT in the home, due to the lockdown, created an environment in which families were more united but also isolated and in conflict and this trend may still be present today.

This chapter is based on a study of ICT in the daily lives of Portuguese and Italian women, who lived in nuclear families, during and after the COVID pandemic. Through the testimonies of these women, therefore, we will discuss the results of the study to describe and understand how families used ICT during and after the pandemic. In particular, we are interested in answering the following questions: Did domestic spaces become more and more like work spaces due to the increased use of ICT due to the pandemic lockdown? Did distance learning, due to the lockdown, lead to an increase in ICT use by children/adolescents that is still perpetuated today?

For close to two decades, the West African Monetary Zone (WAMZ) has been preparing to launch a second monetary union within the ECOWAS region. This study aims to determine the impact such a unionised monetary regime will have on financial stability as represented by the nonperforming loan ratios of Ghana in a counterfactual framework.

This study models nonperforming loan ratios as dependent on the monetary policy rate and the business cycle. The study then used historical data to estimate the parameters of the nonperforming loan ratio response function using an Autoregressive Distributed Lag (ARDL) approach. The estimated parameters are further used to estimate the impact of several counterfactual unionised monetary policy rates on the nonperforming loan ratios and its volatility of Ghana. As robustness check, the Least Absolute Shrinkage Selection Operator (LASSO) regression is also used to estimate the nonperforming loan ratios response function and to predict nonperforming loans under the counterfactual unionised monetary policy rates.

The results of the counterfactual study reveals that the apparent cost of monetary unification is much less than supposed with a monetary union likely to dampen volatility in non-performing loans in Ghana. As such, the WAMZ members should increase the pace towards monetary unification.

The paper contributes to the existing literature by explicitly modelling nonperforming loan ratios as dependent on monetary policy and the business cycle. The study also settles the debate on the financial stability cost of a monetary union due to the nonalignment of business cycles and economic structures.

Purpose: The purpose of this study is to identify the elements that can enhance financial inclusion (FI) in a nation, which in turn promotes economic development and growth.

Need for the Study: FI is crucial in providing people with the skills and resources to manage their money effectively and make informed financial decisions. Accessible, reliable and secure financial services play a significant role in achieving sustainable development goals (SDGs) and fostering economic progress.

Methodology: Data from 571 respondents were collected for analysis. The study utilises Statistical Package for Social Sciences SPSS and Analysis of Moment Structures AMOS software to analyse data and achieve the study’s objectives. The researchers employ these tools to obtain substantial results.

Findings: The findings indicate that FI contributes to economic growth (84%) and helps in accomplishing SDGs. Access, usage, affordability, technology, availability and technology adoption all play a vital role in increasing FI in the nation.

Practical Implications: The study’s outcomes have practical implications for policymakers and stakeholders, emphasising the importance of promoting FI through various measures such as enhancing access, affordability and technological advancements in financial services.

Multinational enterprises (MNEs) in the agri-food sector are continuously transforming their global value chains (GVCs) to address sustainable development challenges of food security (SDG2) and climate change (SDG13). However, the central role of non-governmental organisations (NGOs) in (re)creating GVCs across multilevel stakeholders through innovative approaches to solve sustainability challenges remains under investigated. This explorative study investigates how international NGOs influence the transformation of large-scale industrial animal agriculture to a more sustainable (cell-based) agri-food GVC. The authors conducted a case study on the Good Food Institute (GFI), an international NGO, that has been an active player in the transition to alternative sources of protein to solve animal-based agriculture sustainability issues. The results show that an international NGO can contribute to the transition to a more sustainable GVC and can enhance the GVC’s innovation capabilities.

The study seeks to explore why despite growing concern for the environment, consumers’ intention to purchase organic foods remains relatively low. In addition, the study also seeks to investigate the role of perceived marketplace influence (PMI) and moral norms in organic food consumption.

Data collected from 330 young consumers chosen with non-probability sampling were analysed using structural equation modelling in Amos 22.0.

The results of the parallel mediation analysis confirmed that environmental concern influences purchase intention indirectly through attitude, subjective norms, perceived behavioural control and perceived marketplace influence. In addition, moral norms were found to moderate the effect of perceived behavioural control on purchase intention. Moreover, the results also indicated that the impact of environmental concern on consumers’ attitude toward organic foods was also moderated by moral norms. Further, the results of moderated mediation showed that the indirect effect of environmental concern on purchase intention (through attitude and perceived behavioural control) was moderated by moral norms.

The study contributes to the existing literature by investigating the inconsistency between environmental concern and purchase intention. In addition, the study also investigate role of perceived marketplace influence and moral norms in stimulating organic food consumption intentions.

The emergence of perceived marketplace influence as an important determinant of organic food consumption shows that every individual needs to realise the importance of their environment friendly actions to promote organic food consumption. In addition, the study also highlights the pivotal role of moral norms in the promotion of organic food consumption. Thus, markets, policy-makers, family, friends, society all should promote and inculcate the spirit of contributing in the cause of safeguarding the environment to the young children specially by promoting consumption of organic foods.

The study examines the role of perceived marketplace influence as predictor of purchase intention towards organic foods which is rarely explored specially in the domain of organic food consumption. In addition, the results also produced some novel insights into the moderating role of moral norms.

The purpose of this paper is to investigate the moderating effect of homophily between trust in social media influencers (SMIs) and credibility of the post in influencer marketing by incorporating the similarity attraction theory (SAT) and analysing the effect of trust in SMIs on online purchase intention and credibility of the post. This study also explored the mediating role of influencers’ credibility of the post between trust in SMIs and online purchase intention.

The data were collected from 417 respondents in Jaipur, India, using an online questionnaire via Google Forms. A convenience sampling technique was employed to collect the data. Partial least squares structural equation modelling (PLS-SEM) was used to test the proposed hypotheses with the help of SmartPLS version 4.

The results exhibit a positive and significant influence of trust in SMIs on credibility of the post and online purchase intention. Also, this study found a positive and significant relationship between credibility of the post and online purchase intention. Additionally, credibility of the post had a positive and significant mediation role in the relationship between trust in SMIs and online purchase intention. In addition, homophily positively moderated the relationship between trust in SMIs and credibility of the post.

The findings of this study can be used by marketing professionals working in the e-commerce industry to ensure their continued in success using the right influencers for their specific target audiences and help them create and implement more effective promotional strategies, increasing brand awareness, announcing sales, using them for creative content and so on.

Until now, there has been no study in the Indian context that has tested the moderation effect of homophily between the trust in SMIs and credibility of the post by incorporating the SAT, according to the researchers’ knowledge. Furthermore, this novel piece of research explored the relationship between trust in SMIs and online purchase intention with credibility of the post as a mediator.