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This study examines the impact of physical environmental factors on customer retention in fast-food restaurants/cafeterias. Furthermore, this study examines the mediating effect of customers’ positive emotions on this relationship.

In this study, the stimulus-organism-response model developed by Mehrabian and Russell (1974) is applied within the context of the fast-food restaurant/cafeteria industry. Data were collected from a sample of 250 consumers who have patronized establishments within this industry. The assessment model entailed employing the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach, which involved a two-stage procedure: measurement model and structural model evaluation.

The study’s results underscore the key role of customer positive emotions in influencing customer retention. Notably, physical environmental factors, encompassing elements like table setting, layout, and service staff, emerge as significant determinants in shaping these positive emotions. Furthermore, the findings indicate that these physical environmental factors exert a direct influence on customer retention, with customer positive emotions acting as mediator role in the relationship between these factors and retention.

This study is the first to use physical environment, customer emotions and customer retention variables together in the fast food restaurant/cafeteria industry.

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.

The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.

Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.

The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.

This paper aims to investigate technological innovations within the crypto space that have engendered novel financial crime risks and their potential utilization amidst geopolitical conflicts.

The theoretical paper uses an analysis of recent geopolitical events, with a key focus on using cryptocurrencies to undertake illicit activities.

The study found that cryptocurrencies and the innovations made within the crypto domain are used for both legitimate and illicit purposes, including money laundering, terrorism financing and sanction evasion.

This research contributes to understanding the critical role cryptocurrencies play amidst geopolitical conflicts and emphasizes the need for regulatory considerations to prevent their misuse. To the best of the authors’ knowledge, this paper is the first scholarly contribution that considers the evolving mechanisms afforded by cryptocurrencies amidst geopolitical conflicts in undertaking illicit activities.