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This paper explores face-to-face dialogues between practitioners and interventionist researchers in the management accounting (MA) field during real-time interactions for the development of accounting devices. It aims to shed light on whether and how these dialogues can affect the construction of meanings around the devices, thereby influencing the course of interventionist research (IVR) projects.

This study presents a reflective analysis (both in itinere and ex-post) of an IVR project conducted by one of the authors within a healthcare organisation. It draws on a dialogical perspective to delve into the conversations between the author and the organisation's chief executive officer (CEO) during one-to-one meetings for developing a new strategic dashboard.

The findings show that a lack of alignment between the images invoked by verbal forms and the device representations can hinder accounting IVR projects. Obstacles can be overcome when the researcher, by acting upon verbal forms and device representations that mutually reinforce each other, shapes the practitioner's expectations creating shared meanings around the device. This occurs during face-to-face interactions in which the researcher recognises the trialogue with the practitioner and the device, thereby affecting the practitioner's mode of engagement.

This paper contributes to improving the understanding of how researchers can affect practitioners' conceptualisation of accounting devices through the real-time experience of face-to-face dialogues. In doing so, it sheds light on the potential for IVR in MA to embrace a dialogical perspective. The paper also contributes more broadly to studies on the relationship between verbal and written accounting forms.

Grounded in emotional dissonance and social presence theories, this study examines whether the characteristics of employee–customer interaction (frequency, routineness and duration) and emotional intelligence (EI) have an impact on emotional labor (surface acting (SA), deep acting and naturally felt emotions (NFE)) and whether the type of interaction (face to face, voice to voice and online) moderates this relationship.

A survey method was employed to collect data from employees working in hotels, customer care and e-booking services (n = 604). The model was tested using structural equation modeling (SEM).

The study showed that EI was positively linked to deep acting and NFE but negatively associated with SA. Frequency of interaction had a negative relationship with deep acting and NFE but a positive association with SA. Duration of interaction (DOI) had a positive relationship with deep acting and NFE but a negative association with NFE. Routineness of interaction had a negative relationship with deep acting and NFE but surprisingly had a negative relationship with SA. Online interaction moderated the relationship between EI and deep acting.

This pioneering study examines the relationship between EI and characteristics of employee–customer interaction with emotional labor in the Indian hospitality context. While the association between EI and emotional labor has been studied, this study is unique in substantiating the moderating effects of interaction type and is among the first to do so empirically.

The ultimate objective of this study is to compare the impact of face-to-face and online flipped learning on students' academic achievements and their perspectives on learning and teaching, offering valuable insights to the field.

The study utilized a quasi-experimental research method that involves pre-test and post-test control groups.

The results indicated that face-to-face and online flipped learning positively impacted learning, with comparable contributions to academic achievement. However, we found that online flipped learning did not affect students' beliefs about learning and teaching, while face-to-face flipped learning positively influenced them.

As distance learning becomes increasingly important in our modern era, this research aims to explore the use of active learning methods, including discussion, writing, animation, drawing, association, analysis, knowledge measurement and games, in virtual learning environments, such as online flipped learning. The study seeks to enhance the existing literature on the impact of face-to-face and online flipped learning models on student success. Additionally, it aims to address a significant gap in the literature by determining the effect of these models on students' epistemological and pedagogical beliefs, which can impact their motivation, learning outcomes, academic achievements and decision-making processes.

This research aims to understand how satisfied students were with their online learning experience and how actively engaged they were in their studies.

To study the breadth and depth of students' experiences and fully address the research aims, the researchers utilized a mixed method. Through a survey questionnaire with both closed-ended and open-ended questions, student responses were gathered. On a five-point Likert scale, the closed-ended questions were co-constructed. The research participants included students attending Pakistan's private university in Karachi. Participants from all programs were the authors' focus (i.e. undergraduate and graduate). A total of 552 students completed the survey questionnaire.

The study reveals students' level of satisfaction with their online encounters. Contextual restrictions, such as power outages, bad internet, a lack of a private place and administrative problems, make it difficult to access and connect during learning sessions. Additionally, the student's perception of online learning as being more secure and safe in terms of their physical safety was an intriguing finding. They also see the integration of online and in-person learning as advantageous because it might reduce travel expenses and time while also giving them access to independent study resources. Given its many benefits, this research supports the use of online learning in higher education. Online education promotes a healthy mix of teacher- and student-centered instruction.

Moreover, the findings indicate that effective non-verbal communication occurs when students interact with a teacher and colleague face-to-face. In a face-to-face teaching situation, good body language may inspire, engage and motivate students. Better learning outcomes result from being able to interpret people's body language, whether it be eye contact or posture, and alter the topic and approach. Keeping in view the recent nature of the coronavirus disease 2019 (COVID-19) pandemic, no research has been carried out on this topic to date or on such a wide-scale transition to online learning, specifically in the context of higher education in Pakistan (Dincer, 2018). This research is unique in its kind as it focuses on the impact of online learning on the affective domain as well.

Given the contextual concerns, teachers must find alternative educational insights that will enable students to reduce listening demands, improve self-learning and promote engagement.

Therefore, in the authors' context, it is a unique finding that students felt socially isolated. While numerous studies have examined anxiety, still there is still a dearth of literature regarding stress factors (Dincer, 2018). The current study provided substantial information on the impact of online learning on students' stress levels, and the consequence is that they were strained out because they felt socially isolated. Additionally, these findings are in alignment with the qualitative data showing a problem of student isolation and a lack of engagement. Since the face-to-face mode had provided them with the time and space, they were able to engage in educational socialization outside the boundaries of the classroom, such as casual conversations during breaks, gatherings at coffee shops and working on group projects at the library.

This research was conducted in the context of Pakistan.

Emphasizing the increasing need for social presence in interpersonal interactions and the irreplaceable aspects of face-to-face communications, this study aims to explore the emotional impact of interpersonal influence on consumers after purchase. As individuals respond differently to others’ feedback (positive and negative/verbal and nonverbal), the author investigates potential moderating factors of the impact of feedback on consumer’s emotions in a postpurchase context.

A qualitative study was conducted using the method of semistructured individual interviews to collect data. The author selected a heterogeneous group of 30 consumers belonging to two categories: 13 adults (including seven women and six men) and 17 adolescents (including eight girls and nine boys). The author took into account this type of sampling in the selection of respondents, as investigating the influence of the respondent’s gender is one of the research objectives.

The thematic content analysis method released a set of propositions the author suggests for future validation: five moderating factors the author established from the literature review (strength of social ties, level of expertise, type of the product and consumer’s age and gender), while four factors sprang from the collected data (consumer’s level of conviction, repetition of the feedback, the feedback’s argumentation and its level of discretion).

The subjectivity of the interviewees’ personal descriptions of their felt internal states affects the accuracy of their responses. In addition, the psychological aspect of the study provoked reluctance and discretion from some respondents. Further research studies could target these limitations to study each identified moderating factor separately and search for the secondary variables that tend to be linked to these factors (e.g. the expertise level is linked to personality variables, such as the perceived level of self-confidence). Furthermore, subsequent studies can go beyond the affective impact of feedback and investigate the behavioral aspect (repurchase intentions).

This study is of great importance in providing more explanations for the reasons why consumers repurchase or abandon a product. The importance of the emotional power of others’ feedback suggests that, when positioning their offers, marketers must ensure that their product has a strong chance of acceptance by consumer’s significant other. In addition, companies must argue their offers, allowing consumers to increase their knowledge about the product. Moreover, interpersonal cues and expertise level are more important competences to find in employees. Who is more than a vendor, for example, to be perceived as having a high level of expertise in his field?

This study stresses the importance of face-to-face interpersonal interaction in a time when social lives are submerged by social media and virtual communications. The findings suggest that offline social power still matters, and its impact is relative to multiple factors that count for consumers. Face-to-face interaction has been viewed as the most efficient way to satisfy individuals’ social needs for connectedness.

This paper provides new insights into the impact of offline interpersonal verbal and nonverbal feedbacks. The feedback-affect process within consumers was explored, and the postpurchase context was precisely emphasized.

The COVID-19 pandemic has led to major sales strategy and process changes as many interactions migrated from face-to-face to virtual environments. The nature of the interactions changed, and sales firms, the sales function and salespeople created new processes to excel in virtual environments. As sales processes evolve further, this paper aims to focus on understanding the enduring shifts in sales strategy and processes. In addition, this study seeks to understand the characteristics of enduring shifts and how they are distinct from temporary shifts.

This qualitative analysis provides a comprehensive overview of the sales organizations and salespeople over the period from the start of the pandemic to early 2022. The authors interviewed 66 sales professionals from different countries and industries to better understand the temporary and enduring shifts in sales strategy and processes, adopting ad inductive and narrative approach.

There are four major findings. First, four key themes emerged: increased digitalization, resistance to digitalization, sales process changes and sales organization transformation. Second, changes are classified as temporary, permanent and accelerated changes. Third, some proposed changes were not supported. Finally, five findings were found that were not discussed in previous literature.

This paper finds distinctive findings that offer additional valuable insights that connect to and extend existing literature. These include emerging themes, classification shifts, unsupported proposed changes and unique findings.

The COVID-19 pandemic caused an unprecedented crisis in all industries. In the education sector, the pandemic led to the immediate closure of university and college campuses and the migration to online delivery in more than 190 countries in order to prevent the spread of the virus and mitigate its impact. The current study explores students’ perceptions of online accounting course delivery during the COVID-19 pandemic in the United Arab Emirates. Using an online survey, the findings show that student perceptions regarding online course delivery varied based on students’ years in the program. Specifically, underclassmen (freshmen and sophomores) reported greater enjoyment than upperclassmen (juniors and seniors) from studying classes online and were more likely than upperclassmen to extol the benefits of online learning such as the ability to view classes anytime, anywhere as well as the enhanced opportunity to utilize technology in learning. These differences may result from the familiarity of upperclassmen with the traditional learning format. The analysis also reports differences in perceptions of online learning between students of different ages and gender. The results from this research can help inform institutional policies by providing insight into students’ views on the efficacy and challenges associated with transitioning to a fully online learning environment in the midst of a major disruption of United Arab Emirates.

The purpose of this study is to examine how the constructs of false self, preference for online social interaction (POSI), compulsive internet use (CIU), and online disinhibition affect social withdrawal in a social media context. The mediating effects of moral disengagement and cyber aggression are also tested.

Data were collected using an online survey (n = 533) from consumers in Japan. This study used structural equation modeling and PROCESS to examine the proposed relationships.

The study revealed that false self positively affects moral disengagement while online disinhibition positively affects cyber aggression and moral disengagement. Preference for online social interaction and compulsive internet use both positively impacts social withdrawal. Cyber aggression and moral disengagement were established mediators between false self/ Preference for online social interaction/ compulsive internet use/ online disinhibition and social withdrawal.

Although restricted to cyberaggression, owing to the reciprocal relationship between cyber victimization and cyberaggression, cyber victimization can be included for further study. This study expands the understanding of social withdrawal within the context of social media.

Based on the findings, policies and programs that address mental health that build self-esteem, self-confidence and reduce anxiety ought to be undertaken. Managing and formulating guidelines on anonymity should also be taken into consideration.

This research demonstrates the crucial constructs that affect social media users negatively from the aspects of cyberaggression, moral disengagement and social withdrawal. It also establishes the importance of mental health in reducing adverse effects from social media.

Creating suitable learning conditions in university classrooms continues to be a topical issue in higher education. The above means that a continued search for innovative teaching and learning strategies in universities remains a priority issue. The study therefore investigated conditions that facilitate the effective implementation of cooperative learning (CL) as well as how CL influences the academic performance of students in universities in Zimbabwe.

The research adopted a quantitative research approach located in the descriptive research design. A sample of 341 undergraduate students selected using a simple random sampling strategy from a sample frame of 701 undergraduate students participated in the study. The study first used a pre-test and later, a post-test to determine the initial and end of semester (EOS) academic performance levels of students, respectively, on a Calculus 1 course. A self-constructed structured questionnaire was also used for data collection on the views of students towards the use of CL with particular reference to the 5 dimensions of positive interdependence (PDI), promotive interaction (PI), individual and group accountability (IGA), social and interpersonal skills (SS) and group processing (GP). The questionnaire was validated using confirmatory factor analysis. Structural equation modelling was used to test proposed relationships. A total of 341 questionnaires were administered through an email survey. Of the total, 149 completed questionnaires were received from the students, giving a return rate of 43.7%.

The results showed that positive interdependence, promotive interaction, social and interpersonal skills, individual and group accountability as well as group processing were important antecedents to the effective implementation of CL in universities. The results further showed that CL plays a significant role in improving the academic performance of university students; hence, academic performance was viewed as a significant consequence of CL.

This is the first study on the application of CL to enhance the academic performance of university students in the context of Zimbabwe. As a result, caution should be exercised when generalising the results as more studies to either confirm or disconfirm these results in the context of Zimbabwe may still be required.

These results have implications on policy and practice with regards to active teaching strategies in universities. With regards to practice, the results demonstrated that the use of group activities that allow students to share knowledge and support each other while the teacher plays a facilitating role is important for enhancing students' academic performance. With regards to policy, the results showed that universities can enhance the academic performance of students if policies that promote student-centered teaching and learning approaches to ensure that teaching in universities is more student-led than lecturer-led are developed.

While many studies have been conducted in other contexts, to establish the influence of CL on the academic performance of university students, there is no known study on the influence of CL that has been conducted in the context of Zimbabwean universities. The results of this study therefore are an eye opener on the role of CL in enhancing the academic performance of students in Zimbabwean universities.

The purpose of this paper is to evaluate the relative effects of three facets or connectors argued to be vital for learners in successful e-learning outcomes in developing economies.

Data were collected through a survey involving 130 learners. A stratified sampling technique was employed. Regression analyses making use of linear, multiple and PROCESS macro in Statistical Package for the Social Sciences (SPSS) were used to analyze data.

Technological self-efficacy and social presence are the most important facets needed by participants for effective learning in higher education institutions in developing countries. Learning tools meant to enhance teaching and learning and also contribute to learner satisfaction.

The findings of the study provide insights to academic administrators to pay close attention to the three connectors in order to ensure quality learning. The findings guide higher learning institutions to adequately and selectively pay attention to the three connections. Deliberate efforts focusing on students' situations, opinions and concerns are vital for learner satisfaction in developing economies.

This study represents a first attempt to examine the effect of the “right connections” for effective learning in developing economies, using a quantitative approach. The findings bring into attention the role of assessing learner inputs and virtual environment in boosting the effectiveness of e-learning. The findings also result in a model that should lead to increased learner satisfaction through the implementation of right connections. The study “disputes” the relevance of a universal e-learning system.