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The purpose of this paper is to examine the mediating effect of adoption of electronic tax system in the relationship between attitude towards electronic tax system and tax compliance using evidence from small business enterprises (SBEs) of an African developing economy.

This study used a quantitative research approach where questionnaires with close-ended questions were used. This study’s research design was cross-sectional and correlational. Usable questionnaires were received from 214 managers of SBEs, and data were analysed with the help of SPSS v22 and MedGraph program (Excel version).

Adoption of electronic tax system is a partial mediator in the association between attitude towards electronic tax system and tax compliance. Results further indicate that adoption of electronic tax system and attitude towards electronic tax system are significantly associated with tax compliance.

This study was cross-sectional, and monitoring changes in behaviour over time was not possible. The study used a quantitative research approach, and this limits respondents from expressing their feelings fully. The study was conducted in Uganda, and it is possible that the results of this study can be generalized to developing countries with environments similar to that of Uganda.

Whereas there has been a number of studies on tax compliance, this study provides an initial empirical evidence on the mediation effect of adoption of electronic tax system in the relationship between attitude towards electronic tax system and tax compliance using evidence from SBEs of an African developing economy – Uganda.

This study aims to empirically explore e-banking service quality and its impact on the e-banking loyalty through a mediating impact of e-banking satisfaction. The account holders of three domestic systemically important banks of Pakistan were surveyed during COVID-19 to examine the electronic services provided by these banks.

The data was collected through an adapted questionnaire by using emails and messaging applications. The database of a local marketing company in Pakistan was used, and 976 responses were included in the analysis. The structured equation modeling was used to test the propositions of study.

The findings delineate that reliability and website design proved to increase e-banking loyalty, particularly during COVID-19. The link between e-banking privacy and security and e-banking loyalty was proved as fully mediated by e-banking satisfaction; however, indirect effect of the reliability and website design with e-banking loyalty was partially mediated.

In strategic planning of e-banking mechanisms and the associated consumer behavior, the results of this study can be helpful for policymakers. In case of similar epidemics and natural calamities, consumers may depict similar behavior as shown during the lockdown and social distancing during COVID-19; hence, the study can help regulatory bodies in preparing their safety roadmap.

The mediating effect of e-banking satisfaction between privacy & Security and e-banking loyalty implies that customer give importance to secure e-banking platforms. There can be a variation in their loyalty because of privacy concerns. The application of cognitive–motivational–relational (CMR) theory in a relationship between e-banking service quality and e-banking loyalty with a mediating role of satisfaction is an emotional response to capture the behavioral changes during COVID-19. It enables researchers to understand the CMR theory concerning COVID-19 and e-banking perspective.

The purpose of this study is to evaluate the effect of learner–learner and learner–facilitator interactions on learner satisfaction and their substitutability.

A quantitative survey research focusing on 130 students was used to collect data. Stratified sampling was preferred for the study, with a Likert type research instrument being administered online.

Learner–learner and learner–facilitator interactions mediate the effect of e-learning on learner satisfaction. These sets of interactions act as independent mediators, each playing a pivotal role in enhancing learner satisfaction. The interactions are however not substitutable.

The findings of the study will provide insights to academic administrators, to ensure that the two sets of interactions contribute to an effective and conducive e-learning environment and ultimately learner satisfaction. Deliberate efforts should be made to design increased e-learning interactivity into the cyber learning environment for effective learning.

The findings result in a ranking of learner–learner and learner–facilitator interactions for increased learner satisfaction. The interactions cannot be substituted without affecting the level of learner satisfaction. The interactions play a complementarity role, and collectively, enrich the quality of e-learning. A collective deployment is recommended.

The purpose of this paper is to examine the determinants of users’ simulated experience in a virtual store and to show the subsequent impact of that experience on engagement. The outcome of that engagement is examined in relation to enjoyment, satisfaction and purchase intentions.

The method comprised an experiment comparing users’ perceptions of a standard 2D online clothing store with an enhanced, immersive one that aimed to provide shopping value approaching that of a traditional store by using a 3D experience where participants wore special glasses and a data glove.

Results demonstrate the major role of telepresence components in simulated experience and the critical role of that experience, along with hedonic and utilitarian values, in engagement. Purchase intention is influenced by satisfaction, which is in turn influenced by enjoyment and engagement. Engagement in turn is influenced by utilitarian and hedonic value and the experience of product simulation or telepresence, which is composed of control, colour and graphics vividness, and 3D authenticity. In the immersive, 3D environment, experience is more associated with engagement and enjoyment, leading to greater purchase intention. The immersive, 3D environment, thus, has the potential to rival traditional shopping in terms of experience, resulting in higher sales for retailers and satisfaction for consumers.

This work has evaluated a robust model of purchase intention and demonstrated it to hold not only in a 3D environment on a conventional computer platform, but also in an immersive one, where participants wear special glasses and a data glove.

This article examines the opportunities to create optimal conditions for individuals with autism, to work successfully within the contemporary workplace and improve their well-being. These opportunities arise from digital technology (DT) development, enabling the work environment to be remodeled by providing new possibilities and ways of working. The author discusses both technology-based as well as non-technological accommodations supporting overcoming the workplace challenges faced by employees with autism.

A qualitative research was conducted with the use of in-depth interviews with 21 individuals with expertise in the field.

Possible technology-based work environment modifications and non-technological managerial practices facilitating work integration and the long-term well-being of individuals with autism were proposed. These solutions address four main problems: (1) effective communication; (2) time management, task prioritizing, and organization of work; (3) stress management and emotion control; and (4) sensory sensitivity.

Proposed solutions include primarily the wide usage of electronic mediated forms of communicating based on non-direct and non-verbal contact; a flexible approach towards work organization; accurate stress monitoring systems; and an individualized approach toward office space arrangements limiting external stimuli.

All this could lead not only to an increase in employment in individuals on the autism spectrum but also influence the improvement of the job performance of already employed. Modifications introduced could improve the long-term well-being of all employees, both with autism and neurotypical ones.

The diffusion of electronic commerce has a notable impact on the economy's prosperity. This paper embraces complexity theory principles to examine the factors affecting Internet users' acceptance and use of electronic retailers. It is essential for the sustainability of electronic retailers to understand the motivations impacting online consumer behaviour. Symmetrical and asymmetrical methods are combined to examine the relationship between perceived ease of use, perceived enjoyment, web characteristics, online consumer reviews (OCRs) and online purchase intention. Further, symmetry and differences between males and females were examined.

Data collected from 425 online consumers using an online structured survey was analysed using structural equation modelling (SEM) and fuzzy set qualitative comparative analysis (fsQCA). The net effects and causal configurations of the four proposed variables and online purchase intention were examined.

The SEM findings confirmed the significance of perceived enjoyment, website characteristics and OCRs on online purchase intention. Perceived enjoyment mediated the relationship between perceived ease of use and online purchase intention. The multi-group analysis confirmed the difference in antecedent impacts between males and females. The fsQCA findings revealed that multiple recipes lead to the occurrence of online purchase intention; in addition, the recipes leading to its absence do not mirror the previous ones.

The present study embraces complexity theory concepts in understanding online purchase intention using fsQCA methodology; further, the role of gender in online consumer behaviour was highlighted in the result discussion.

This study aims to investigate both the relationships among the on-board environment, overall satisfaction, perceived value and behavioral intentions and the moderating effects of gender, employment status, group composition and the propensity to stay on board in the context of cruise experience.

Relationships among constructs were tested on the basis of 417 surveys collected and analyzed with the structural equation modeling approach of partial least squares path modeling. A multi-group analysis was used to test the moderating effects.

The research findings suggest that on-board environment is a good predictor of behavioral intentions, but that the relationship is strongly mediated by satisfaction and perceived value. Moreover, the multi-group analysis of moderating effects indicated various differences that offer interesting insights for segmenting passengers; these insights have substantial implications for future studies and cruise line companies alike.

This study offers useful insights for managers who want to differentiate their value proposition with ship-centered elements.

This study contributes to the literature by providing a theoretical framework and empirical evidence for analyzing the role of the perceived on-board environment in passenger experience. From a managerial perspective, the moderating effects offer new insights for targeting and customizing the cruise experience value proposition.

The purpose of this paper is to investigate the impact of design of e-servicescapes on student engagement in distance education (DE), and examine whether this impact is mediated by student experience quality.

Quantitative research approach based on cross-sectional survey design was adapted where data were collected using a structured questionnaire. Sample consisted of 252 undergraduates registered in the DE platform in Sri Lanka and was drawn using a simple random sampling technique. Collected data were analysed using the structural equation modelling.

Data analysis revealed that there is a direct significant impact of e-servicescapes on student engagement while this impact is partially mediated by student experience quality in the Sri Lankan context. Meantime, the social presence feature of e-servicescapes has the highest impact on student engagement.

Findings of the study provide an empirically validated model to boost up the student engagement and significantly contribute to the designing of the e-servicescapes of the DE institutes in order to offer a superior service to a wide array of stakeholders.

Even though e-servicescapes have been recognised as a driver of customer behaviour, the concept is fairly unexplored in the educational context. Due to its practical applicability in the DE context, this study contributes to the existing knowledge by presenting a novel conceptual model developed based on multiple theories to identify its impact on student behaviour.

The purpose of this paper is to investigate the mediating role of perceived organizational politics on the relationship between electronic human resource management (e-HRM) use and e-HRM macro-level consequences.

The paper uses a cross-sectional survey of HR professionals, line managers and information technology specialists. A purposive stratified sampling technique is employed. The analyses of data make use of regression and process macro in SPSS analysis.

The effect of e-HRM use on e-HRM macro-level consequences is partially mediated by perceived organizational politics.

Organizations can invest in e-HRM use alongside other HR practices such as, emotional intelligence training, to reduce the negative effects of perceived organizational politics and in the process enhance employee attitudes and performance.

The study enriches the scope through which the interaction between e-HRM use and perceived organizational politics is viewed. The study was conducted in Zimbabwe, demonstrating that the indirect effect of e-HRM use on e-HRM macro-level consequences is not limited to developed economies.

The potential applications of information and communication technologies in the workplace are wide-ranging and, especially since the COVID-19 pandemic, have increasingly found their way into the field of electronic performance monitoring (EPM) of employees. This study aims to examine the influence of EPM on individual performance considering the aspects of privacy invasion, organizational trust and individual stress within an organization. Thus, important insights are generated for academia as well as business.

A theoretical framework was developed which conceptualizes perceived EPM as independent variable and individual performance as dependent variable. Moreover, the framework conceptualizes three mediator variables (privacy invasion, organizational trust and individual stress). Based on a large-scale survey (N = 1,119), nine hypotheses were tested that were derived from the developed framework.

The results indicate that perception of EPM significantly increases privacy invasion, reduces organizational trust, increases individual stress and ultimately reduces individual performance. Moreover, it was found that privacy invasion reduces organizational trust and that this lowered trust increases individual stress. Altogether, these findings suggest that the use of EPM by employers may be associated with significant negative consequences.

This research enriches the literature on digital transformation, as well as human–machine interaction, by adopting a multidimensional theoretical and empirical perspective regarding EPM in the workplace context, in which the influence of EPM perceptions on individual performance is examined under the influence of different aspects (privacy invasion, organizational trust and individual stress) not currently considered in this combination in the literature.