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This paper aimed to test a proposed framework highlighting strategic green marketing initiatives and how they drive new technology implementation towards green corporate performance, underpinned by institutional isomorphism.

The study used a quantitative method and convenience sampling approach in gathering data using adapted questionnaires to solicit first-hand information from 225 employees of small and medium-sized enterprises (SMEs) in the tourism and hospitality sector underpinned by the theory of institutional isomorphism.

The study shows that green communication and green strategy alignment have significant predictive effects on new technology implementation. Cultural isomorphism significantly moderated the effects of implementing new technology (i.e. green communication and strategy alignment). In addition, “new technology implementation had a significant predictive effect on green corporate performance”. Meanwhile, the moderation effect of “green creative behaviour on the new technology-green corporate performance dyad was positive but insignificant.”

The study’s novel framework confirms how green communication strategy and green strategy alignment complement cultural isomorphism to explain the impact of new technology implementation on green corporate performance, underpinned by institutional isomorphism.

We present the results of one of the only in-depth studies of a police agency’s internal and external response to the coronavirus pandemic of 2020 (COVID-19). This study emphasizes the importance of law enforcement agencies conducting comprehensive case studies and after-action assessments to prepare, prevent and respond to prolonged public health crises and showcases the profound (and lingering) effects of COVID-19 on police organizations.

This multi-method case study combines document analysis, a workforce survey, a community survey, interviews and analysis of administrative data to detail and assess the agency’s internal and operational responses to the pandemic and the reactions of employees and community members to those responses.

Despite agency strategies to mitigate the pandemic’s effects, employees cited very high stress levels one year after the pandemic and a third of sworn officers considered leaving the policing profession altogether during the first two years of the COVID-19 pandemic. Several policies intended by the agency to protect employee health and maintain staffing needs kept workforce levels steady but may have increased feelings of organizational injustice in both sworn and non-sworn individuals, with variation across racial and gender groups. A jurisdiction-wide community survey indicated general support for the police department’s responses but a preference for in-person rather than telephone-based responses to service calls. Officers, however, preferred continuing remote responses even after the pandemic subsided.

To the best of our knowledge, this is one of the only in-depth case studies that examine a police agency’s internal and external responses to COVID-19 and the sworn, non-sworn and community reactions to those responses.

This paper investigates the dynamics between state affect and trusting cognitive beliefs on post-adoptive information technology (IT) use behaviors in the form of intention to explore and deep structure usage. That state affect can influence behaviors is recognized in practice. In fact, some studies examine the impact of affective constructs, but the way state affect impacts how individuals use IT remains largely unexplored. The authors theorize that state affect, in the form of positive and negative affect, will influence trusting cognitive beliefs regarding an IT artifact (in terms of perceived helpfulness, capability and reliability) and, more importantly, directly influence intention to explore and deep structure usage.

The authors test the model using a sample of 357 IT users. Survey items were derived from established measures, and the data were analyzed using structural equation modeling.

Results of this study suggest that positive affect and negative affect impact trusting cognitive beliefs. Trusting cognitive beliefs positively impact intention to explore with an IT and deep structure usage of an IT. Even in the presence of trusting beliefs, though, positive affect directly impacts intention to explore. Positive affect and negative affect both also have various indirect, mediated effects on intention to explore and deep structure usage.

In order to maximize value from workplace IT, the results suggest managers foster an authentic, positive work environment in order to harness or redirect employees' emotional energies.

This study aims to investigate the association between Corporate Social Responsibility (CSR) and tax avoidance, as well as the effect of earnings performance on this link. We suggest a negative association between CSR and tax avoidance based on the Stakeholder Theory. We also suggest that earnings performance moderates this relationship. Based on a sample of 25 Tunisian firms during the years 2012–2017, data were gathered via annual reports of the companies, and a survey-questionnaire was used to gather CSR information. The research design uses ordinary least squares (OLS) regression to investigate the association between CSR and tax. In addition, the analysis is performed using panel data to account for heterogeneity at the individual level and over time. Using this research design, the study provides a comprehensive examination of the effect of CSR on tax avoidance among Tunisian companies over a 6-year period. According to our findings, companies that participate in CSR initiatives show less tax avoidance than those that do not. Moreover, in line with the Slack Resource Theory, for businesses with higher earnings, the negative link between CSR and tax avoidance is stronger. Our research demonstrates that businesses may utilize CSR to improve their standing in the community and lower the likelihood of tax avoidance. These results suggest that profitable firms may have more funds available to spend on CSR initiatives and, as a result, are more motivated to maintain a positive reputation by refraining from tax avoidance strategies.

Online food delivery applications (OFDAs) provide an expedient platform, and consumers’ access to food has been drastically altered, especially during and after the COVID-19 pandemic. This study aimed to completely explore the attributes that influence consumers' purchase intention and how an app's aesthetics can evoke feelings that predict continuous usage intentions for OFDAs. The food industry, especially restaurants, heavily relies on mobile technology to facilitate critical online food delivery during the pandemic crisis.

The data for this study are gathered from 477 food consumers located in the federal capital territory (FCT) of Islamabad, Pakistan, through convenient sampling by developing a self-administrated online survey. SmartPLS is used for structural equation modeling to test the proposed research model and perform bootstrapping and algorithmic analysis.

Our findings revealed that perceived value positively predicted consumers’ purchase intentions. Moreover, perceived value mediates the association of information quality, familiarity, time-saving, usability and reputation with purchase intentions and fear of COVID-19 moderates the relationship between perceived value and purchase intention.

This research work has significant implications for researchers, web developers, app designers, delivery services, restaurants and other enterprises as it demonstrates the importance of aesthetically pleasing OFDAs in eliciting positive emotions and bolstering consumers’ intentions to continue using the app for efficient food delivery services.

This study expanded the application of the technology acceptance model (TAM) and attention, interest, desire and action (AIDA) by examining consumers’ purchase intentions in the context of OFDAs. Further, the successful utilization of TAM enhanced the understanding of consumer perceptions and behavioral intentions about the usage of OFDAs.

Culture plays a significant role in shaping the decision of the youths to start the new venture, and Vietnam being one of the collectivist societies in Asia, it is critical to know whether culture plays any role in the formation of entrepreneurial intentions (EI) of the Vietnamese youth. However, there are limited studies in Vietnam that investigate the effect of culture on the EI of students. Hence, this study aims to integrate the direct influence of culture and personality factors in view of mediating role theory of planned behaviour components to measure the EI of students.

The data for this study were collected from 393 undergraduate/post-graduate university students using an online survey. The data were analysed using structural equation modelling to test the designed hypotheses of the study.

The study results showed that attitude (PA) towards entrepreneurship and perceived behavioural control (PBC) mediated the relationship between risk-propensity (RP) and EI, subjective norms (SN) and EI and also had a direct influence on EI. Risk-propensity was found to have a direct influence on students’ entrepreneurship intentions. Further, there was no direct influence of culture and SN on EI of students, but culture had a direct influence on SN, while SN indirectly influenced EI mediated by PA and PBC.

Only a few studies have been conducted to determine the role of culture affecting entrepreneurial intentions of the students in Vietnam, where strong emphasis is put on society and culture. The study demonstrates that culture plays a significant role indirectly, as the societal culture influences the close networks and family’s approval (SN) towards encouraging the youths to become entrepreneur and further this encouragement enhances the attitude and self-belief (PA and PBC) of an individual in their capabilities which affects their intentions (EI) to become an entrepreneur. Hence, this study adds this new important dimension of culture in existing academic literature in Vietnam’s context.

The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.

A survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).

Professionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.

The results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.

In recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.

The authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.

The purpose of this case study was to complement existing weeding and retention criteria beyond the most used methods in academic libraries and to consider citation counts in the identification of important scholarly works.

Using a small sample of items chosen for withdrawal from a small liberal arts college library, this case study looks at the use of Google Scholar citation counts as a metric for identification of notable monographs in the social sciences and mathematics.

Google Scholar citation counts are a quick indicator of classic, foundational or discursive monographs in a particular field and should be given more consideration in weeding and retention analysis decisions that impact scholarly collections. Higher citation counts can be an indicator of higher circulation counts.

The authors found little indication in the literature that Google Scholar citation counts are being used as a metric for identification of notable works or for retention of monographs in academic libraries.

The challenges facing 21st-century society are becoming increasingly complex, requiring the development of new citizen competencies. This study aims to validate an educational model focused on developing complex thinking in higher education students. Current educational models lack future-ready competencies, necessitating the emergence of new models to guide future generations toward the common good.

This was an adaptation of the causal-layered analysis (CLA) applied to 415 participants from higher education institutions in Mexico, Panama and Spain. Sessions were designed to present the proposed educational model and explore participants’ perceptions of its significance and contributions to future education.

Key findings include the following: participants perceived complexity as difficult and challenging; causes of problems were linked to outdated educational models requiring replacement by those that develop students’ competencies; participants envisioned changes that would develop individuals capable of understanding and transforming society; and participants recognized the model’s transformative potential, offering a novel proposal for 21st-century education.

This research sought to gather opinions from different stakeholders using the CLA methodology, providing a deep understanding of participants’ perspectives on the proposed solution.