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To alleviate the effects of coronavirus disease 2019 (COVID-19) on the economy, Taiwan introduced a stimulus package in the form of triple stimulus vouchers. Despite intense promotion to opt for the vouchers in digital form, Taiwanese public overwhelmingly chose the paper form. This study considers the reasons that influenced their decision comfort in choosing paper rather than digital vouchers based on two categories: rational (promotion depth and ease of use) and behavioral economics factors (analysis paralysis, mental accounting related to ease of tracking expenses, social influence and payment habits).

Partial least squares (PLS) method was utilized to analyze survey information obtained from 183 individuals who chose paper vouchers.

Individuals consider rational and behavioral economic factors in their perception of decision comfort while choosing paper over digital vouchers. Decision comfort is driven more by behavioral economics than rational factors such as ease of use. Interestingly, analysis paralysis related to paper vouchers has the greatest impact, but it positively influences decision comfort, indicating that Taiwanese people view paper vouchers as a safe haven in the midst of uncertainties and information overload. Therefore, when designing public policies or promotional campaigns, possible behavior outcomes should be considered from both rational and behavioral economic perspectives.

This study provides insights into the dynamics of how individuals arrive at their decision of opting paper vouchers over digital ones and offers theoretical contributions related to system adoption and behavioral economics.

The purpose of this paper is to understand how augmented reality (AR) try-on experiences facilitate consumers’ shopping decision. Focusing on the immersion and psychological ownership, the study investigated how the properties of AR experiences (environmental embedding (EE) and simulated physical control (SPC)) affect decision comfort.

This research theoretically and empirically analyzes how each property of AR experiences affects consequential psychological states and then further increases decision comfort by employing an existing AR try-on mobile application. A total of 99 valid responses were used for the partial least square structural equation modeling analysis. One’s prior AR try-on experience was predicted as a moderator and analyzed using SPSS-based PROCESS macro.

The results demonstrated that EE and SPC evoke immersion and the feeling of ownership of a virtual product, which increased decision comfort. The moderating effect of one’s prior AR try-on experience showed that the impact of EE and SPC on immersion was attenuated for those with prior experience. Further, immersion mediated the effect of EE but SPC on the feeling of ownership, which corroborated the direct effect of SPC on the feeling of ownership.

Firms must consider technological and user-experience features that can induce users to perceive high levels of AR characteristics such as EE and SPC. Practitioners should develop realistic content that can correctly place virtual products on users to enhance EE. Including more interactive features is encouraged to provide users with a feeling of control toward the virtual product that directly leads to ownership and positively affects decision making. Further, practitioners need to be cautious about consumers getting used to the new technology; retailers and marketers need to focus on creating new and innovative content to continually engage customers.

This study adopted EE and SPC to determine how each property of AR experience forms the consequential psychological states, particularly depending on one’s prior experience. Methodologically, the study provided external validity in conducting an experiment by adopting an existing AR mobile application available in the market and employing an objective measure of respondents (e.g. prior AR try-on experience).

Managing a complex, boundary‐spanning function to maximize its contribution to the firm can be a challenging task. This research is concerned with providing management with increased understanding of the effects of different ways of managing a function, especially a significant boundary‐spanning operation. Conducted in the context of a procurement function, through a laboratory experiment, explores the impact of performance measures, interaction with other internal organizations and access to information about external events on an individual′s decision making and “comfort level”. Results indicate that the performance measurement system determines an individual′s decision‐making performance. The broader, more effectiveness‐oriented measures also tend to make the individuals more confident and satisfied with their operating environment and decisions. The availability of interaction with other internal organizations and the access to information about external events impact on an individual′s decisions but have relatively little effect on his/her comfort level.

The purpose of this paper is to test whether a hospitality worker's degree of individualism/collectivism influences his/her organizational citizenship behavior (OCB), comfort with empowerment, and leader‐member exchange (LMX) in the workplace.

Hypotheses were tested through the use of a sentence completion experiment conducted on American and Korean hotel workers. To increase generalizability, results were then replicated through the use of an identical sentence completion experiment conducted on American and Korean restaurant workers.

This research first confirms the notion that hospitality workers in a collective nation are more apt to possess a collective mindset in their work environments than those in an individualistic nation. Moreover, this research finds that hospitality workers in a collective nation demonstrate more OCB, possess lower comfort levels with empowerment, and possess higher levels of LMX than hospitality workers in an individualistic nation.

It would prove informative for future research to test these relationships in other contexts and settings.

These findings demonstrate the need to consider country culture when interpreting and managing OCB, employee empowerment, and LMX tendencies in hospitality settings.

Research that examines the influences of individualism/collectivism on OCB, comfort with empowerment, and LMX is scarce.

Virtual try-on apps (VTOs) allow consumers to examine fashion and furniture items in usage context without going to a physical store. But the adoption of such apps has varied across product categories, and research on user acceptance of AR marketing has been fragmented. The current study aims to develop and test a general model that explains the formation of decision comfort (DC) in the majority of AR try-on experiences for mobile shopping.

After reviewing 30 VTOs available on the iOS app store, the authors chose the Wanna Kicks sneaker shopping VTO as the most representative to test their hypotheses for AR try-on in general. Overall, 178 online consumers performed a sneaker shopping task on their mobile devices, and their responses were analyzed with the partial least squares method.

The study confirmed the key role of perceived augmentation in leading to DC via a utilitarian and a hedonic path. These effects were attenuated for younger users, and haptic imagery only had a utilitarian impact. Scholars should pay more attention to the variable of age, while managers should act quickly to enhance the basic AR affordances of mobile try-on apps.

This is the first study of a VTO in the footwear category and with a model that tests age as a moderating variable between antecedents and consumer responses.

This study investigates the role of an augmented reality (AR)-based tool in customers' shopping processes.

Using the stimulus-organism-response (SOR) and consumer decision-making models, this study builds a comprehensive theoretical model that investigates the mechanism sequentially connected AR-enabled shopping tool and customer responses. Décor Matters was chosen as the AR-enabled mobile application for this study. Qualtrics, which conducted the survey, collected 150 responses in the USA. The authors used structural equation model to test the hypotheses.

This study enriches the retail-related AR theory by offering a holistic and structural view of the factors that connect customers' cognitive and affective internal processes with customers' shopping task. However, having used only one type of AR-enabled app in the study, the findings remain limited.

This research advances the understanding of AR's role in the customer shopping process by validating the positive effect of immersion on purchase intention, as well as revealing the mediating effect of decision-making quality and the moderating effect of privacy concerns. However, as only one type of AR-enabled app was used in the study, the findings are still limited.

The findings can help retailers to understand why and how firms can benefit from investing in AR-enabled apps (i.e. by focussing on customer perceived immersion and decision-making quality with AR).

This study's originality lies in the SOR model's extension, which integrates the customer decision-making model, allowing for connecting customers' cognitive and affective internal experiences with their shopping task. The findings can help retail managers to understand more clearly and in-depth why and how AR works in customers' shopping process.

Augmented reality (AR) has received massive attention in online retail. Therefore, the paper aims to review the state-of-the-art literature on AR in online retailing, by identifying the antecedents, drives, outcomes, theoretical lenses, typology and methodological approaches. The study further aims to identify the critical avenues for future research.

To advance the conceptual and managerial understanding of AR, the study synthesizes the literature through a systematic literature review approach by reviewing 53 articles.

Several AR characteristics significantly influence utilitarian, hedonic, perceived risk and experiential value, ultimately resulting in a positive attitude, decision-making assistance and behavioural intentions, wherein customer experience (flow, spatial presence, mental imagery and immersion) plays a mediating role in the process. The study also lists the top authors, articles, journals, countries, theories and methodology used.

The study provides a comprehensive framework on consumer behaviour towards AR in online retailing. Further, the study proposes the future research agenda in the social side of AR, the dark side of AR, customer engagement, use of AR for experiential value and AR marketing domain.

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This paper investigates state auditors’ decisions regarding the isolation or projection of sample misstatements to underlying sample populations. Seventy-eight state auditors completed four treatment cases that incorporate the complete 2×2 manipulation of intentional/unintentional and systematic/non-systematic misstatements in different case scenarios, enabling a test of the independent variables both across and within case scenarios.

The results indicate that both across and within case scenarios, auditors tend to project systematic misstatements more often than they project non-systematic misstatements. However, the auditors’ isolation/projection decisions are generally not influenced by whether the sample misstatements are intentional or unintentional.