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This study analyzed the relationship between mobile financial services (MFS) usage and customer satisfaction with MFS in Bangladesh, considering perception, purpose of use and technical challenges as the primary factors influencing customer satisfaction with MFS. The aim is to determine the factors most influencing the use of MFS.

Data were collected from 400 MFS users through a structured web survey using snowball sampling that is consistent with the nature of MFS users who are difficult to identify or locate. Structural equation modeling (SEM) was used to analyze the data and evaluate the reliability and validity of the measurement model.

The results show that customers’ perceptions and satisfaction significantly impact their intention to use MFS. Specifically, customers’ perceptions strongly influence their satisfaction with MFS, and the purpose of use significantly predicts both perception and satisfaction. Technical problems and challenges were found to have no significant impact on satisfaction levels, but other factors were more critical. Furthermore, the integration of innovative technological solutions is crucial for fostering sustainability in MFS, as it enhances reliability and efficiency while minimizing environmental footprints.

The study was conducted in a single country, relied on self-reported data, and used a cross-sectional design, which limits the ability to draw causal inferences. Future research could explore the factors that influence customer satisfaction with MFS in different countries and regions and incorporate additional variables to provide a more comprehensive understanding of the drivers of customer satisfaction with MFS.

This study significantly contributes by extending the technology acceptance model (TAM) framework with the innovation resistance theory, offering a nuanced understanding of MFS adoption. The findings challenge conventional wisdom, highlighting the limited impact of technical problems on satisfaction and emphasizing the central role of user perceptions in shaping satisfaction and intention to use.

The purpose of this study is to understand the scope and nature of information sharing as a form of workplace learning among gig workers.

Data were collected from public social media communities of gig workers in Thailand. In total, 338 posts and 3,022 comments on the posts were analyzed (data corpus N = 3,360). Thailand was selected for the context of this study given its high level of social media penetration, a high percentage of digital service consumption of internet users and the prevalence of app-based gig workers. This study used thematic analysis using inductive and semantic coding to generate themes.

Findings showed two overarching themes of information sharing, which included on-the-job experience and inquiries. One surprising finding was the extent to which gig workers used social media to help others even when it potentially undermined their success.

This study adds evidence to the role of information sharing in workplace learning and illustrates how gig workers who do not have access to traditional training and learning opportunities use social media communities to fill this need.

Given the surge of digitalization and internet infrastructure leading to the rise of gig work worldwide, this study provides a closer look at how gig workers are using social media communities to facilitate workplace learning and support one another amid otherwise difficult and insecure working conditions. It also discusses the role that culture plays in facilitating a cooperative rather than a competitive environment among drivers.

This study aims to examine the implementation of International Financial Reporting Standards (IFRS) in Saudi Arabia. It investigates how the adoption of IFRS has affected four critical areas in the financial statements of publicly listed companies: profit and loss statement, balance sheet, cash flow statement and retained equity statement in Saudi Arabia. The paper also explores the essential factors/drivers that influence the adoption of IFRS and its implication in Saudi Arabia.

Data was obtained from Saudi Stock Exchange (Tadawul) listed companies from eleven industries in Saudi Arabia. This cross-sectional study analyses critical financial data across eleven distinctive industries. To identify the impact of adopting IFRS, the researchers use a paired t-test to evaluate seven key elements of financial statements underlying the critical areas: non-current asset, current asset, total assets, shareholders equity, non-current liability, current liability and total liability. The sample captures cross-sectional data from well-developed global industries in Saudi Arabia, pre- and post-implementation of IFRS. Thus, the analysis of the sample data gives a representative picture of the population of the Saudi Arabian industry.

The results reveal significant differences between GAAP and IFRS reporting standards in the measurement, recognition and classification of non-current assets and liabilities. The differences are expressed in the variance between the GAAP and IFRS. Specifically, the differences between GAAP and IFRS demonstrated by the t-value are significant and reliable (respectively, 5.3 and 4.1). Additionally, the t-value is validated by the p-value, which in both was significant.

The outcomes of this research will benefit accounting information users, practitioners, researchers and regulators. Since Saudi Arabia’s policymakers have mandated the full adoption of IFRS in financial reporting, the study contributes to the adoption of IFRS practices throughout the Saudi industry. Adopting full IFRS standards requires widespread IFRS expertise to cope with the transition.

This study advances research into the perennial issues associated with changes in reporting towards IFRS standards, especially in Saudi Arabia. The contribution to theory and practice enters new and fruitful areas.

The purpose of this study is twofold. The first objective is to identify the factors that affect Gen Z tourists' M-payment behaviour. Next, this study investigates the inter-relationship between Gen Z tourist’s perception of M-payment benefits, adoption behaviour, usage risk and future usage intention.

The sample comprised Malaysian Gen Z individuals (n = 326) who had experience using M-payment methods while travelling outbound. Given the complex nature of the model and the goal to predict and explain relationships within Gen Z's M-payment usage, partial-least square-structural equation modelling was used to assess the study framework and test the proposed relationships.

This study reveals significant influences on Gen Z tourists' behavioural intentions towards M-payment usage. Perceived benefits, performance expectancy, social influence and perceived trust positively impact behavioural intentions, while effort expectancy exhibits no significant effect. Furthermore, perceived trust is strongly influenced by perceived security, which also positively influences behavioural intentions. A mediated relationship is evident as trust mediating the effect of perceived security on behavioural intentions.

This study’s findings contribute to understanding the intricate relationships influencing Gen Z's M-payment behaviour and underscore trust's pivotal role in mediating the security–behavioural intention relationship.

This study is among the first to consider Mental Accounting Theory and the Unified Theory of Acceptance and Use of Technology as crucial underpinning theories in comprehending the intricate relationships that influence Gen Z travellers' perceptions and behaviours concerning M-payment systems.

This paper aims to explain the implications of the impending establishment of national blockchain infrastructure by governments around the world, and how these structures can be integrated with existing legislation and assist in the prevention of financial crime.

The methodology used is a literature review and analysis of progress being made to establish national blockchain infrastructure. It provides a discussion of the connection between blockchain and financial crime, and how this infrastructure will interact with existing regulatory frameworks, and particularly, financial crime legislation.

This paper documents financial crime risks posed by digital currencies and smart contracts and the role that national blockchain infrastructure can potentially play in mitigating these risks. It highlights the need for governments to devote resources to developing this infrastructure and associated regulatory frameworks.

There are few, if any, academic papers in the financial crime, or wider literature, that have examined the potential for national blockchain infrastructures prevent financial crime, including the implications for existing regulation in the field.

This paper aims to increase understanding of pertinent exogenous and endogenous antecedents that can reduce data privacy breaches.

A cross-sectional survey was used to source participants' perceptions of relevant exogenous and endogenous antecedents developed from the Antecedents-Privacy Concerns-Outcomes (APCO) model and Social Cognitive Theory. A research model was proposed and tested with empirical data collected from 213 participants based in Canada.

The exogenous factors of external privacy training and external privacy self-assessment tool significantly and positively impact the study's endogenous factors of individual privacy awareness, organizational resources allocated to privacy concerns, and group behavior concerning privacy laws. Further, the proximal determinants of data privacy breaches (dependent construct) are negatively influenced by individual privacy awareness, group behavior related to privacy laws, and organizational resources allocated to privacy concerns. The endogenous factors fully mediated the relationships between the exogenous factors and the dependent construct.

This study contributes to the budding data privacy breach literature by highlighting the impacts of personal and environmental factors in the discourse.

The results offer management insights on mitigating data privacy breach incidents arising from employees' actions. Roles of external privacy training and privacy self-assessment tools are signified.

Antecedents of data privacy breaches have been underexplored. This paper is among the first to elucidate the roles of select exogenous and endogenous antecedents encompassing personal and environmental imperatives on data privacy breaches.

Purpose of this study is to explore the nature of relationship between internationalization of firms, sustainability of their supply chains, and the extent of their green innovations. Understanding of the relationship between these constructs is important because of the ever increasing sustainability awareness of consumers in the leading economies of the world. This awareness is now compelling importers of goods from cheap-labor countries to ensure that their suppliers comply with sustainability regulations. This compliance becomes very challenging because of the lack of control on second-tier and third-tier suppliers in a supply chain. First-tier suppliers in this case may drive this effort but need to be motivated enough to do so. In case of environmental sustainability, green innovation (GI) may provide a gradual, and thus more affordable and practical, move toward more eco-friendly ways. As far as the motivation to commit to sustainability and GI is concerned, internationalization and export business expansion may act as one of the most effective motivators for these suppliers. However, the nature of relationship between these three constructs, i.e. internationalization of firms, sustainability of their supply chains and the extent of their GI requires a better understanding.

The work uses a novel data set collected from 146 medium and large textile firms operating in Pakistan. The partial least square-structural equation modeling approach is used for data analysis.

All three constructs of internationalization, GI and sustainable supply chain management (SSCM) are significantly associated and thus complement each other.

This work uses a novel agency theory perspective to analyze the relationship between internationalization, GI and SSCM. In that sense, the findings indicate that internationalization could be one of the incentives that can be used by the principals to deal with agents’ goal conflict and information asymmetry.

The purpose of the study is to identify cybersecurity threats that hinder the adoption of digital banking and provide sustainable strategies to combat cybersecurity risks in the banking industry.

Systematic literature review guidelines were used to conduct a quantitative synthesis of empirical evidence regarding the impact of cybersecurity threats and risks on the adoption of digital banking.

A total of 84 studies were initially examined, and after applying the selection and eligibility criteria for this systematic review, 58 studies were included. These selected articles consistently identified identity theft, malware attacks, phishing and vishing as significant cybersecurity threats that hinder the adoption of digital banking.

With the country’s banking sector being new in this area, this study contributes to the scant literature on cyber security, which is mostly in need due to the myriad breaches that the industry has already suffered thus far.

Smartphone apps collect users' personal information, which triggers privacy concerns for app users. Consequently, app users restrict apps from accessing their personal information. This may impact the effectiveness of in-app advertising. However, research has not yet demonstrated what factors impact app users' decisions to use apps with restricted permissions. This study is aimed to bridge this gap.

Using a quantitative research method, the authors collected the data from 384 app users via a structured questionnaire. The data were analysed using AMOS and fuzzy-set qualitative comparative analysis (fsQCA).

The findings suggest privacy concerns and risks have a significant positive effect on app usage with restricted permissions, whilst reputation, trust and perceived benefits have significant negative impact on it. Some app-related factors, such as the number of apps installed and type of apps, also impact app usage with restricted permissions.

Based on the findings, the authors provided several implications for app stores, app developers and app marketers.

This study examines the factors that influence smartphone users' decisions to use apps with restricted permission requests. By doing this, the authors' study contributes to the consumer behaviour literature in the context of smartphone app usage. Also, by explaining the underlying mechanisms through which the principles of communication privacy management theory operate in smartphone app context, the authors' research contributes to the communication privacy management theory.

This exploratory study aims to investigate and identify the factors influencing discontinuance intention among past users of local digital wallets in Brunei Darussalam.

This study uses a mixed-method approach that integrates quantitative and qualitative research method. An online survey is distributed via widely used social media platforms, using purposive sampling to target previous users of local digital wallets. Structured questionnaires capture demographic data, whereas open-ended inquiries delve into reasons for discontinuation. Descriptive analysis will extract the demographic profiles of the samples. Inductive thematic analysis, guided by Braun and Clarke's framework, will extract and analyze qualitative responses to unveil emergent themes. Data saturation, anticipated beyond 12 responses, will signify sample adequacy.

Demographic profiles based on gender, age and payment preferences of discontinuers supplement the justification for identified themes influencing digital wallet discontinuation in Brunei Darussalam. These themes include “Acceptability Challenge,” highlighting limited vendor acceptance; “Financial Management and Security Issues,” revealing concerns over impulsive buying behavior and security robustness; “Limited Benefits,” referring to short-term interest driven by promotional benefits; “Technological Inertia,” emphasizing reluctance to change from conventional payment methods and “Technical Challenges,” encompassing internet connectivity and operational functionality issues.

This study acknowledges few limitations, including a limited number of respondents, comprising majorly of the younger age groups and females. Self-reported data usage introduces potential response bias, impacting result validity. The qualitative approach limits comprehensive understanding, suggesting validation through quantitative correlational studies. Additionally, the cross-sectional design restricts insight into the dynamic nature of digital wallet discontinuance in Brunei, suggesting the need for longitudinal studies.

The findings of this study offer valuable insights for digital wallet providers, policymakers and businesses operating within the realm of Brunei Darussalam. By tackling pertinent issues such as vendor acceptance, financial security and promotional incentives, stakeholders can effectively improve user experiences and mitigate intentions of discontinuing usage. Recommended strategies encompass the enlargement of vendor networks, the implementation of stringent security measures and the customization of promotional campaigns. Furthermore, comprehending demographic inclinations enables the tailoring of offerings, thereby fostering enduring adoption rates.

This study’s findings hold social significance for financial inclusion, technological literacy and consumer empowerment in Brunei Darussalam. Overcoming barriers to digital wallet adoption, such as limited vendor acceptance, promotes financial inclusion in the long run. Improved understanding of digital wallets enhances technological literacy and empowers users to make informed decisions. By catering to diverse demographic needs, stakeholders can promote social equity and ensure widespread access to digital payment benefits, thus positively impacting Brunei Darussalam’s socioeconomic landscape.

This study contributes to the existing knowledge gap on digital wallet discontinuance in Brunei Darussalam. By uncovering key themes and factors influencing past users’ decisions, it advances understanding in the context of postadoption dynamics. The study provides valuable insights for local and global fintech adoption strategies.