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This study aims to investigate the relationship between trust in government, value added tax (VAT) compliance costs and VAT compliance in the Jordanian retail industry context.

The study makes use of an online questionnaire survey to collect the required data, and the research model is eventually validated based on 189 responses gathered from the retail industry in Jordan. The obtained data was analyzed using partial least squares-structural equation modeling to examine the effects of trust in government and costs of VAT compliance on VAT compliance.

The results showed that VAT compliance costs have no significant influence on VAT compliance; while trust in government was found statistically positive significant with VAT compliance.

This study’s results are expected to have implications for VAT authorities and policymakers in Arab countries, like Jordan in their policies formulation to enhance VAT compliance in retail industry. The study’s findings are alerting the policymakers for the positive noneconomic consequences of VAT compliance. It provides evidence that trust in government can increase VAT compliance.

The results of the research have a plentiful of social implications. Higher VAT compliance will enable higher levels of government spending on a many of social targets such as health, education, welfare programs and infrastructure.

While the study builds on recent research examining how to incentivize VAT compliance, it simultaneously seeks to make three contributions. First, the study design aims to apply recent advances in behavioral sciences (impact of trust in government and VAT compliance costs) in a policy area that has not seen much use of such interventions in the Jordanian context (i.e. VAT compliance). Second, the study is government procedures pertinent in the sense that it aims to increase the effectiveness of existing government policies by complementing them with behavioral primes. Third, there is nearly no literature found applying this topic in a developing country such as Jordan. To the best of the author’s knowledge, this is the first study that examines the trust in government and VAT compliance costs on VAT compliance among Jordanian retail industry. Thus, this paper contributes to mitigating the literature gap by providing empirical evidence concerning the influence of trust in government and VAT compliance costs on the retail industry VAT compliance in the Jordanian context.

This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT) evasion.

The study uses partial least squares-structural equation modeling to examine the connection between tax sanction, probability of detection, tax ethics, tax justice, forensic accounting and government spending on VAT evasion based on 248 responses collected from the retail industry in Jordan.

The findings also demonstrate that there is a negative correlation between tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting, government spending and VAT evasion efficiency.

The results, considering forensic accounting and government expenditure considerations, may emphasize the importance of the tax sanction, probability of detection, tax ethics, adoption of tax justice in the public sector and tax authority. Additionally, the findings are important for regulators and decision-makers in announcing new laws and strategies for VAT evasion.

It turns out that the tax authority and public sector can definitely improve their capacity to protect public funds and limit VAT evasion practices within SMEs by adopting increased tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting and government spending.

Numerous studies have been conducted at the individual level in the context of income tax on the link between tax punishment, probability of detection, tax ethics, tax justice, forensic accounting and tax evasion. This study expands on the scant evidence of this connection to the retail business in the context of VAT avoidance. Additionally, it advances prior studies by integrating fresh elements, such as forensic accounting and government expenditure, that have never been considered in connection to VAT evasion in the retail sector.

This study aims to investigate the influence of the digitalization of corporate social responsibility (CSR) on the sustainable competitive performance (SCP) of small- and medium-sized enterprises (SMEs) in an emerging economy and to examine the moderating effect of digital organizational culture on this relationship.

Data collection was conducted through a survey completed by 311 owners and top managers operating in service, trading and manufacturing sector SMEs positioned within the twin cities of Pakistan. A convenient purposively sampling technique and snowball method were used for data collection, and structural equation modeling was used for data analysis.

The results of this study suggest that CSR digitalization has a markedly positive influence on the SCP. Digital organizational culture appears to moderate these relationships.

This study highlights the importance of considering CSR digitalization and fostering a digital organizational culture for SMEs to achieve SCP. The findings provide valuable insights for strategic decision-makers, including owners, CEOs and senior management of SMEs, to enhance their knowledge concerning how and why a digital organizational culture makes it easier to digitalize CSR activities, with the ultimate objective of ensuring SCP and SME growth. Overall, the findings of this study have practical implications for policymakers and managers in SMEs as they can promote the adoption of digital technologies in CSR initiatives and develop a digital organizational culture within the organization. This would contribute to enhancing the SCP of SMEs. Thus, this research is beneficial for business actors, policymakers and researchers seeking to enhance SMEs’ SCP.

This study provides valuable guidance to the senior management of SMEs regarding successfully adopting and integrating digital technologies into their CSR practices. This integration can lead to increased social and environmental benefits, which positively impact both business and society. Policymakers can use these findings to develop policies and initiatives to encourage CSR digitalization among SMEs. By providing support and incentives for digital transformation, policymakers can help SMEs adopt digital tools to improve their CSR performance, contributing to economic growth and sustainability.

This study pioneers research on the links between CSR digitalization, digital organizational culture and the SCP of SMEs. This study contributes to the literature by defining CSR digitalization as an antecedent to the SCP of SMEs. In addition, this study underlines the significance of CSR digitalization for the achievement of SMEs’ SCP of SMEs with the moderating role of digital organizational culture. Overall, this study enriches the resource base view literature through empirical evidence.

Consumers are increasingly embracing innovative technologies for enhanced experiences. This study delves into the banking consumer brand experience through the lens of augmented reality (AR). The focus is on mobile augmented reality applications within financial institutions, which contribute to a more enjoyable and immersive customer experience. Specifically, the research highlights the utilisation of mobile augmented reality applications by a Pakistani bank and examines its influence on consumer loyalty and sustained engagement, with a particular emphasis on the AR brand experience.

The authors conducted a comparative study between married and unmarried consumers with sample sizes of 178 and 172, respectively. The results were analysed through structural equation modelling using SmartPLS.

The study's outcomes show that AR brand experience for the unmarried sample category is positive and higher than a married one. This is an excellent opportunity for the banking sector in Pakistan to invest more in innovative technologies.

The current study investigates the brand experience in the banking sector from the perspective of AR technology which contributes to the AR literature.

A key goal of this research is to examine empirically whether politically connected board members are likely to impact corporate philanthropy. A further goal of this study is to contribute to the existing literature by examining the moderating role of political connections on the relationship between family ownership and corporate donations.

Based on the content analysis approach, the authors determined the level of cash and in-kind donations made by a group of 94 non-financial Jordanian companies listed on the Amman Stock Exchange. This study examined 658 annual reports spanning over seven years from 2010 to 2016. Ordinary least squares regression (OLS) is used to test the study hypotheses. In addition, this study used the probit regression to validate those results reported by the OLS regression.

Compared to unconnected companies, politically connected companies in Jordan are more likely to donate to philanthropic causes. Moreover, the results revealed that the presence of significant family ownership shareholding in a firm can weaken the firm tendency to donate. Despite this, the regression analysis results indicate that family-controlled firms with political connections are more likely to engage in charitable giving activities compared to those without political nexuses.

The study contributes to the conversation surrounding corporate giving and sheds light on the role political connections and ownership structure (particularly family-owned firms) play in affecting donations by firms.

Managers of Jordanian firms listed on the stock exchange can use the study's findings to make better decisions about their donations and other philanthropic activities.

This study is the first to examine the relationship between firm donations and political connections in Jordan, and how political nexuses can moderate the relationship between family ownership and corporate donations. Hence, it extends prior research significantly.

The aim of this study is to measure the risk disclosure level and to determine the relationship between ownership structure dimensions (institutional ownership, foreign ownership and family ownership) and corporate risk disclosure in Jordan.

This study used a sample of 94 Jordanian listed firms from the Amman Stock Exchange for the period from 2014 to 2017. This study measured risk disclosure using the number of risk-related sentences in the annual report, while random effects regression was used for hypotheses testing.

The results revealed that family ownership has a negative effect on risk disclosure practices, but institutional ownership, foreign ownership, firm size and leverage have no significant effect on the risk disclosure level.

The finding of this study is more likely be useful for many concerned parties, researchers, authorities, investors and financial analysts alike in understanding the current practices of the risk disclosure in Jordan, thus helping them in reconsidering and reviewing the accounting standards and improving the credibility and transparency of the financial reports in the Jordanian capital market.

This study offers novel evidence detailing the impact of ownership structure toward corporate risk disclosure, its implementation in emerging markets following the minimal amount of scholarly efforts on the topic. To the best of the authors’ knowledge, this is the first examination of the impact of ownership structure on corporate risk disclosure. Thus, this study has important implications for the decisions of executives, policymakers, shareholders and lenders, as it enables them to better understand the linkage between ownership structure on corporate risk disclosure.

This study aims to understand customer equity and loyalty using augmented reality (AR) and employee services in a physical retail environment. The current study investigated how customers’ experiences with AR-based and employee service affect their satisfaction, equity and loyalty.

A conceptual framework was developed by reviewing AR and employee services literature. The Smart PLS-SEM technique was used to test the responses of 620 Chinese respondents empirically.

The findings provided valuable insights into AR and employee services in a physical retail environment. Customers are more inclined to use AR services in the current business climate.

This study’s sample was drawn from a single city, with a total of 620 respondents, which may not be a complete representation of China as a whole. As a result, the results may not be generalizable to a single city.

Retail brand managers should emphasize implementing innovative technologies in the physical retail environment to retain and attract customers. Pandemic consumers are opting for innovative technologies as part of their shopping experience due to changes in business models.

The researchers recognized AR and employee services as innovative domains in physical retail stores because they can increase sales, customer equity and loyalty. As a result, the framework results are precious to practitioners interested in implementing such innovative technologies for retail stores.

This chapter aims to identify, analyse, classify and rank the sustainability indices and internationalisation challenges of the footwear industry in the emerging economy of Iran. This would provide deeper decision-making insights into Iranian footwear businesses. First, a list of sustainability indices and internationalisation challenges was obtained by reviewing the literature. Then, a combination of multi-criteria decision-making (MCDM) approaches was implemented. The initial sustainability indices and internationalisation challenges were screened using the fuzzy Delphi method, keeping a total of 14 criteria. The best–worst method (BWM) was employed to weigh and rank the criteria. The interpretive structural modelling (ISM) technique and cross-impact matrix applied in MICMAC were employed to visualise the conceptual model based on the levels and classification of the important criteria for the internationalisation of the Iranian footwear industry. The 14 criteria were demonstrated to be important in internationalisation. The most critical sustainability indices were reducing hazardous substances in leather tanning and labour education and training. In contrast, exchange rate instability in Iran’s economy and strict chemical regulations for clothing and footwear were found to be the most important internationalisation challenges. Hence, these criteria should be considered in the internationalisation strategies of the Iranian footwear industry. A combined multilayer sustainable decision-making approach was used to analyse the Iranian footwear industry’s essential sustainability indices and internationalisation challenges. Furthermore, implications and insights are offered to footwear businesses for future decision-making.

The purpose of this study is to investigate the impact factors towards the use of mobile banking among the asnaf for efficient zakat payments by using the unified theory of acceptance and use of technology (UTAUT2) model with additional constructs such as religiosity, attitude and trust (initial trust model) in the Malaysian context.

The structural equation modelling is used to analyse the data collected from 470 asnaf in Selangor, Malaysia, using the survey methodology.

This study highlights factors that could influence the asnaf to adopt financial technology (fintech) in order for them to enjoy the benefit of efficient zakat distribution by the zakat institutions.

This study only investigates and contributes added value from the Malaysian context. While it may be similar to other countries that share similar demographic profiles, it might differ for countries that do not have any demographic similarities with Malaysia.

The result of this study highlights the significant factor that practitioners (zakat institutions) in Malaysia could improve fintech adoption and at the same time enhance the efficiency of zakat distribution for the asnaf.

This research is basically addressing Islamic social financing. Thus, this study has social implications to address the society's poverty eradication scheme pertaining to the efficiency of zakat institutions in Malaysia for the speedier zakat payments to the asnaf. However, other emerging issues also arise particularly in using the zakat funds by the zakat institutions. By right whatever expenditure that the institutions use from the zakat funds need to have the consent from the asnaf because of their religious and legal rights. Hence, this new gap found from the findings of this study could be further explored by other researchers in future studies especially focusing on the drive towards more efficient administration by the zakat institutions of Malaysia in particular and other zakat institutions spread over Muslim countries elsewhere.

This study found that the UTAUT2 model is rarely used and adopted in investigating technology acceptance and adoption especially when it is related to religious matters such as zakat. Indeed, the findings of this study could be acknowledged as something of original value and significance, therefore contributes to the body of knowledge in this field.

This study aims to explore the mechanism by which intellectual capital and corporate social responsibility (CSR) influence the sustainable competitive performance of small and medium-sized enterprises (SMEs), with the mediating role of organizational innovation in an emerging economy.

The data collection was conducted through a survey completed by 208 owners and top managers operating in the service, trading and manufacturing sector SMEs, positioned within twin cities of Pakistan. Structural equation modeling (SEM) was utilized for data analysis.

The results of the study suggest that intellectual capital and CSR have a markedly positive influence on the sustainable competitive performance of SMEs. The organizational innovation appears to mediate these relationships.

This study pioneers research on the links between intellectual capital, CSR organizational innovation and sustainable competitive performance of SMEs. The current research contributes to the literature by defining intellectual capital and CSR as an antecedent and organizational innovation as an intervening variable for the sustainable competitive performance of SMEs. In addition, this study underlines the significance of intellectual capital and CSR activities as valuable intangible assets for the achievement of sustainable competitive performance of SMEs.