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Drawing on embodied cognition theory, this study examined the impact of midair, gesture-based somatosensory augmented reality (AR) experience on consumer delight and stickiness intention. The mediating effects of three psychological states for body schema (i.e. natural symbol sets, vivid memory and human touch) on the relationships between somatosensory AR and consumer delight/stickiness intention are determined. By filling gaps in the research, we hope to provide guidance on how to drive delightful somatosensory AR marketing.

Two experiments were conducted (Study 1 and Study 2) to test the research model and hypotheses. These experiments compared the effects of the “presence” (midair, gesture-based) and “absence” (mouse-based traditional website) conditions in somatosensory AR on consumer body schema and the creation of a delightful virtual shopping experience (i.e. consumer delight and stickiness intention).

The consumer delight and stickiness intention created in the presence condition was much higher than those in the absence condition. Consumers appeared to prefer engaging in a midair gesture-based somatosensory AR experience and exploring an augmented metaverse reality to interacting with a mouse-based traditional website. We also found that giving online consumers more somatosensory activities and kinesthetic experiences effectively inspired three psychological states of body schema in online consumers.

The results contribute to the AR experience and somatosensory marketing literature by revealing the role of natural symbol sets, vivid memory and the sense of human touch. This research breaks through the long-developed research paradigm on consumer delight, which has been limited to traditional entities and web contexts. We also extend embodied cognition theory to the study of somatosensory AR marketing.

People continue to become more liberated and individualised day by day. They look for ways to somehow get out of any situation that restricts them, tend to get rid of their typical holiday patterns and travel alone, without being stuck within anyone else's borders, precisely as they want. In addition, people can travel alone to discover themselves, meet different cultures, relieve stress and learn new skills. Women travel alone more than men, although they face more difficulties than men. The experiences of women solo travellers suggest that this form of travel can provide a meaningful foundation for advancing gender equality. By challenging gender roles and expectations, empowering women to assert their autonomy and agency and creating opportunities for community-building and solidarity, solo travel can help to transform social norms and promote gender equity.

This chapter aims to build a body of knowledge that will have a widespread impact based on available data on the relationship of women solo travellers to gender equality. It also examines the effects of women solo travellers on gender equality based on secondary data sources. This chapter, designed as conceptual research with descriptive analysis and document analysis, is important in revealing what the indirect gains of women solo travellers can be for gender equality, the fifth of the United Nations Development Programme (UNDP) Sustainable Development Goals.

Transnational migration is a key challenge in migrant-sending and host-receiving countries. However, relatively little is known about how migrants use network capital to foster small and medium-sized enterprises (SMEs) in the ASEAN Economic Community (AEC). Therefore, the purpose of this study is to explore how network capital fosters Laotian migrant workers in Thai family SMEs.

This research was conducted using qualitative network analysis (QNA). Referral snowball sampling was used to draw 20 participants from December 2021 to March 2022. Data analysis was performed using Gephi, a software package developed for QNA (coding, network features, measure nodes and network metrics).

The main findings are the following four emerging themes: chain networks, social networks, human networks and financial networks are associated with network capital for fostering Laotian migrant workers in Thai family SMEs.

To the best of the authors’ knowledge, this study is the first QNA to explore how Laotian migrant workers use network capital in Thai family SMEs.

In recent years, there has been significant interest in adopting XR (extended reality) technologies such as VR (virtual reality) and AR (augmented reality), particularly in retail. However, extending activities through reality-mediation is still mostly believed to offer an inferior experience due to their shortcomings in usability, wearability, graphical fidelity, etc. This study aims to address the research gap by experimentally examining the acceptance of metaverse shopping.

This study conducts a 2 (VR: with vs. without) × 2 (AR: with vs. without) between-subjects laboratory experiment involving 157 participants in simulated daily shopping environments. This study builds a physical brick-and-mortar store at the campus and stocked it with approximately 600 products with accompanying product information and pricing. The XR devices and a 3D laser scanner were used in constructing the three XR shopping conditions.

Results indicate that XR can offer an experience comparable to, or even surpassing, traditional shopping in terms of its instrumental and hedonic aspects, regardless of a slightly reduced perception of usability. AR negatively affected perceived ease of use, while VR significantly increased perceived enjoyment. It is surprising that the lower perceived ease of use appeared to be disconnected from the attitude toward metaverse shopping.

This study provides important experimental evidence on the acceptance of XR shopping, and the finding that low perceived ease of use may not always be detrimental adds to the theory of technology adoption as a whole. Additionally, it provides an important reference point for future randomized controlled studies exploring the effects of technology on adoption.

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.

This paper investigates how (1) a work environment designed to sustain creativity (i.e. through flexible arrangements and elements of the social-organizational work environment) and (2) the amount of enacted work interactions among employees, interpreted as facilitators of new idea generation (i.e. outdegree centrality in instrumental networks), differently impact creativity and work–life balance.

The authors conducted a quantitative study in a knowledge-intensive multinational company and collected data through a survey on a sample of 207 workers.

Findings highlight that flexible work arrangements are positively related to increased work–life balance but not to creativity, whereas having access to a social-organizational work environment designed to foster creativity is associated to an increased level of idea generation, but to a reduction in work–life balance. In addition, centrality in instrumental social networks is also associated to a reduction of work–life balance. Findings thus point to a potential trade-off between structures aimed at increasing creativity and initiatives aimed at engendering work–life balance.

The research contributes to the current debate on new organizational practices for innovation and creativity, highlighting their unexpected implications for workers. The research also contributes to the literature on work–life balance by unraveling previously unexplored antecedents, i.e. social networks and the social-organizational work environment designed for creativity.

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used.

The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.

Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts.

Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.

This study examines the theoretical and empirical relationships between LM&SS, human resource management (HRM), climate for LM&SS and outcomes (employee well-being and performance) in hospitals. As part of this research, the authors examine the interplay between “hard” and “soft” practices for LM&SS and “soft” HR practices.

A cross-sectional, multisite survey study covering all internal service units at all eight Dutch university hospitals was conducted (42 units, N = 218 supervisors, N = 1,668 employees), and multivariate multilevel regression analyses were performed.

A systems approach involving “soft” LM&SS practices that are specifically HR-related has a positive effect (β is 0.46) on a climate for LM&SS. A climate for LM&SS is not related to perceived performance or employee health. It is, however, positively related to employee happiness and trusting relationships (both βs are 0.33). We did not find that a climate for LM&SS had a mediating effect.

This study shows that a balanced approach involving both “hard” and “soft” factors is crucial to achieving the desired breadth and depth of LM&SS adoption at the macro, meso, and micro levels. The authors found that a climate for LM&SS positively affects employee well-being in hospitals.

In their attempt to create mutual gains for both their organization and their employees, hospitals that adopt LM&SS should foster a climate for LM&SS by embracing a balanced approach consisting of both “hard” and “soft” practices, thereby internalizing LM&SS at the macro, meso, and micro levels.

This is one of the first studies to examine in-depth the impact of “hard” and “soft” LM&SS on both employee well-being (subdivided into different components) and performance in healthcare, as well as the role of “soft” HRM in this relationship. Linking LM&SS, HRM and outcomes to a climate for LM&SS is relatively a new approach and has led to a deeper understanding of the mechanisms underpinning the internalization of LM&SS in healthcare.

The current study uses an advanced machine learning method and aims to investigate whether auditors perceive financial statements that are principles-based as less risky. More specifically, this study aims to explore the association between principles-based accounting standards and audit pricing and between principles-based accounting standards and the likelihood of receiving a going concern opinion.

The study uses an advanced machine-learning method to understand the role of principles-based accounting standards in predicting audit fees and going concern opinion. The study also uses multiple regression models defining audit fees and the probability of receiving going concern opinion. The analyses are complemented by additional tests such as economic significance, firm fixed effects, propensity score matching, entropy balancing, change analysis, yearly regression results and controlling for managerial risk-taking incentives and governance variables.

The paper provides empirical evidence that auditors charge less audit fees to clients whose financial statements are more principles-based. The finding suggests that auditors perceive financial statements that are principles-based less risky. The study also provides evidence that the probability of receiving a going-concern opinion reduces as firms rely more on principles-based standards. The finding further suggests that auditors discount the financial numbers supplied by the managers using rules-based standards. The study also reveals that the degree of reliance by a US firm on principles-based accounting standards has a negative impact on accounting conservatism, the risk of financial statement misstatement, accruals and the difficulty in predicting future earnings. This suggests potential mechanisms through which principles-based accounting standards influence auditors’ risk assessments.

The authors recognize the limitation of this study regarding the sample period. Prior studies compare rules vs principles-based standards by focusing on the differences between US generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) or pre- and post-IFRS adoption, which raises questions about differences in cross-country settings and institutional environment and other confounding factors such as transition costs. This study addresses these issues by comparing rules vs principles-based standards within the US GAAP setting. However, this limits the sample period to the year 2006 because the measure of the relative extent to which a US firm is reliant upon principles-based standards is available until 2006.

The study has major public policy suggestions as it responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US Securities and Exchange Commission (SEC), to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the International Accounting Standards Board (IASB) Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks such as climate change.

The study has major public policy suggestions because it demonstrates the value of principles-based standards. The study responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US SEC, to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information as business transactions and investor needs continue to evolve globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the IASB Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks like climate change. The study fills the gap in the literature that auditors perceive principles-based financial statements as less risky and further expands the literature by providing empirical evidence that the likelihood of receiving a going concern opinion is increasing in the degree of rules-based standards.

This study aims to explore how information technology (IT) professionals perceive work-life balance (WLB) in a work-from-home (WFH) setup. Additionally, it explores what emotions one may associate with such changing work environments, which have high implications for organisational success.

The two primary research questions guided this research. An online questionnaire-based survey was conducted to collect the data so that respondents’ both subjective and objective perceptions were documented. Purposive cum snowball sampling was used to collect data from 262 IT professionals. However, the data was analysed using both qualitative (content analysis) and quantitative (chi-square) techniques.

The findings of this study are interesting in nature and reported the work-life experiences at various socio-demographic levels (age, gender, educational qualification, designation, work experience, income, type of family and the number of children). The comprehensive examination of the data obtained from diverse aspects related to remote work environments has shed light on crucial facets impacting IT professionals. A predominant observation derived from the study reveals a significant disparity in working hours between male and female respondents during remote work. This discrepancy is notable, with male employees tending to work longer hours (i.e. 10 or more hours daily) than their female counterparts. The investigation into respondents’ sleep patterns revealed that the majority slept between 5 h and 7 h daily, underscoring reduced sleep hours for IT professionals during remote work. This comprehensive study thus emphasises the multifaceted nature of gender-associated influences on work patterns, health and well-being during remote work scenarios among IT professionals. As remote work is the new normal, this study has high implications for future work arrangements and organisational success.

The findings of the study will assist managers in dealing with the work conflict issue of remote workers. Importantly, these managers should try eliminating or reducing workplace conflict, emotional exhaustion and social overload associated with remote work.

This study is a humble attempt to highlight the employee’s WLB in the context of WFH in an emerging market (i.e. India). Furthermore, emphasises practical issues associated with changing work paradigms and concludes with interesting recommendations for future work arrangements.