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This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

This study aims to increase knowledge of the ability of nutrition labels to guide consumer choices in real-life environments.

Food consumption and plate waste data were collected from two self-service restaurants (SSR) with different customer groups over six observation days: three control and three intervention (with nutrition labelling) periods. Study Group 1 consisted of vocational school students, mostly late adolescents (N = 1,710), and Group 2 consisted of spa hotel customers, mostly elderly (N = 1,807). In the experimental restaurants, the same food was served to the buffets during the control and intervention periods.

The nutrition label in the lunch buffet guides customers to eat fewer main foods and salads and to select healthier choices. Increased consumption of taste enhancers (salt and ketchup) was observed in the study restaurants after nutritional labelling. Nutrition labelling was associated with a reduction in plate waste among the elderly, whereas the opposite was observed among adolescents.

The results provide public policymakers and marketers with a better understanding of the effects of nutrition labelling on consumer behaviour. Future studies should further evaluate the effects of nutrition labelling on the overall quality of customer diets and the complex environmental, social, and psychological factors affecting food choices and plate waste accumulation in various study groups.

This study addresses the impact of aesthetics and formality in Food Delivery Applications (FDAs) in evoking emotions, and how these influence the intention to reuse and compulsive usage, providing critical insights for designing responsible and effective marketing strategies.

A quantitative analysis of data collected from 1,029 FDA users was employed, using the PAD (Pleasure, Arousal, Dominance) theory to investigate how aesthetic design and formality affect emotions and consumer behaviour towards the applications.

The study reveals that aesthetic appeal and formality significantly impact emotions of dominance, arousal, and pleasure, which are decisive in users' decisions to continue using FDAs and in the manifestation of compulsive usage behaviours.

This study presents inherent limitations due to its cross-sectional design, which prevents offering a longitudinal perspective on the evolution of consumer behaviour regarding FDAs. The actual purchasing behaviour is not examined, but rather the suggested experiences. Future research could be enriched by considering cultural, social, and demographic factors, the influence of sustainability on the perception and use of FDAs, and the importance of specific sustainable practices. Adopting a longitudinal approach and utilising actual usage data would allow for a deeper and more nuanced understanding of consumer behaviour towards FDAs, taking into account both personal factors and functional attributes of FDAs along with their aesthetic appeal and emotional reactions.

The findings provide guidelines for FDA companies to optimise their interfaces to enhance user experience, foster loyalty, and prevent compulsive usage. They emphasise balancing aesthetics and functionality to induce more conscious and sustainable consumption behaviours.

This study highlights significant social implications stemming from the integration of aesthetic appeal and formality in Food Delivery Apps (FDAs) and their effect on consumer emotions, which in turn influences reuse intention and compulsive use. Amidst the COVID-19 pandemic, consumer behaviours have shifted towards increased electronic transactions and hedonic consumption as responses to stress, anxiety, and boredom, leading to a reevaluation of life experiences through technological means. The research underlines the critical role of emotions, particularly pleasure, dominance, and arousal, in promoting the intention to reuse FDAs, which has far-reaching implications for consumer engagement, compulsive usage patterns, and the need for responsible, sustainable consumption practices. It suggests a new avenue for businesses and policymakers to consider emotional impacts and consumer satisfaction in the design and regulation of FDAs, aiming to mitigate potential adverse effects of compulsive usage and to encourage sustainable, responsible consumption behaviours.

The research offers a novel perspective by exploring how aesthetic and emotional dimensions affect consumer loyalty and compulsivity. These areas are still to be examined in depth in the marketing literature. The findings enhance the theoretical and practical understanding of FDA marketing, demonstrating how design can influence consumer well-being and the sustainability of purchasing behaviour.

1. Novel use of PAD theory to analyse FDA’s aesthetic appeal and formality on user emotions.

2. FDA’s aesthetic appeal significantly influences reuse intentions and compulsive usage.

3. Emotions of pleasure, dominance, and arousal are directly linked to FDA reuse intention.

4. Pleasure and reuse intention influence the compulsive use of FDAs.

Novel use of PAD theory to analyse FDA’s aesthetic appeal and formality on user emotions.

FDA’s aesthetic appeal significantly influences reuse intentions and compulsive usage.

Emotions of pleasure, dominance, and arousal are directly linked to FDA reuse intention.

Pleasure and reuse intention influence the compulsive use of FDAs.

The purpose of this study is to empirically examine the relationships between barrier-breakers and customers’ intention to fully adopt digital payment methods (DPMs).

Survey data were analyzed using statistical methods focusing on hypothesis testing with an ordinal regression model and moderation analysis using the PROCESS macro extension. Participants were divided into two groups of customers in Sweden: adopters-accepters, i.e. young bank customers and adopters-resisters, i.e. members of a formally organized group opposed to a cashless society.

The findings revealed that only the credibility barrier-breaker could increase the adopters-accepters’ intention to fully adopt DPMs. Credibility also seemed to be an important barrier-breaker for the adopters-resisters, as were perceived usefulness and social influence. Additional analyses showed that the impersonalization barrier reduces the impact of the barrier-breakers on DPM adoption.

Retail banks and merchants can use these results as a guide to what barrier-breakers might affect various customers’ intention to fully adopt DPMs, and to act accordingly. The impersonalization barrier also merits attention when creating an emotional connection to customers who use DPMs.

This study provides empirically based knowledge of the influence of barrier-breakers on the intention of customers, categorized as adopters-accepters and adopters-resisters, to fully adopt DPMs, and highlights the importance of maintaining a human touch in the post-COVID-19 digital era.

This study aims to examine the integration of AI in student engagement and its benefits in the learning environment.

The study employed a quantitative research method, analyzing data from a sample of 720 students. The econometric data analysis used the structural equation modeling (SEM) technique.

The results show that facilitating conditions and performance expectations positively affect students’ attitudes toward AI, whereas the negative impact of perceived risk is statistically weak and only marginally significant at the 90% level. On the other hand, the main findings are that attitudes significantly influence the use of AI, which consequently increases students’ productivity, performance, and self-efficacy.

Through the integration of new variables in the TAM and UTAUT models, steps are suggested for institutions to take to increase the acceptance and efficiency of AI.

This study introduces a novel approach to AI integration within higher education, presenting an innovative model that significantly enhances the discourse on AI’s tangible impacts on educational processes.

This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary objectives are to explore the rhetoric of biodiversity disclosure as a practice of virtue ethics and to identify instances of emancipatory extinction accounts on the International Union for Conservation of Nature (IUCN) Red List.

The research sample comprised 54 biodiversity-indexed companies on the IDX. A content analysis of the narrative text of their annual and sustainability reports for 2020 was conducted to discern the rhetoric of biodiversity disclosure as an ethical practice using Aristotle’s rhetoric (ethos, logos and pathos). The identification of extinction accounts listed on the IUCN Red List was conducted based on criteria established in the conceptual framework of Atkins and Maroun (2018).

All 54 companies used ethos, logos and pathos in their biodiversity disclosure as a virtuous practice. These disclosures improve the tone of corporate communications and enhance accountability and transparency. Low-profile companies showed a greater propensity for reporting biodiversity disclosures compared to high-profile companies. Additionally, the authors identified 14 companies informing extinction accounts that qualify as emancipatory accounts, with high-profile companies disclosing extinction more frequently than low-profile ones. Emancipatory accounting highlighted species such as turtles, orangutans, elephants, rhinos, turtles and medicinal plants. These accounts are intended as a form of accountability to the species.

The limitation of this research is the observation of annual reports in one period. Future studies can add more observation periods to see the consistency of companies in disclosing biodiversity and extinction.

Companies can adopt the rhetorical strategy of ethos, logos and pathos in disclosing their biodiversity. For policymakers, it is important to establish regulations to encourage companies to disclose biodiversity. The implications for accountants, to contribute more to biodiversity and extinction reporting, considering that previously sustainability accounting reporting was mostly carried out by nonaccountants.

Regarding social implications, emancipatory accounts aimed at preventing the extinction of animals such as birds, orangutans and rhinos will have significant social and natural impacts.

This research represents the first use of Aristotelian rhetoric and virtue to understand biodiversity disclosure as virtue rhetoric and extinction disclosure as emancipatory accounting. This rhetoric is a benevolent persuasion tool that can shape the audience’s thinking and behavior in a more ethical manner concerning biodiversity issues. It provides evidence of the role of accounting as a social and moral practice, which is particularly relevant in the face of a complex reality and increasing concerns, notably regarding the threat of biodiversity loss and extinction.

This paper examines how U.S. consumer intentions to adopt hemp vary across product types using the theory of planned behavior (TPB).

Data were collected via an online survey of U.S. residents in 2022 (n = 1,948). Two-step structural equation modeling is used to examine how TPB constructs and background factors influence intent to use five different hemp-based products: cannabidiol (CBD), clothing, food, personal care products, and pet products. Data are analyzed using R.

Positive attitudes towards all categories of hemp-based products increase the probability of adoption, while subjective norm and perceived behavioral control have limited and varied significant influence across product models. Age has a consistent significant and negative influence on adoption.

Findings highlight consumer segmentation and marketing opportunities, inform hemp stakeholder decision-making, and provide directions for future research. Given the absence of explanatory power of SN and PBC on most product models and the diversity of products and nuanced U.S. hemp policy, future research could investigate expanded iterations of TPB. Using revealed behavior could also highlight potential intention-behavior gaps and offer more robust insights for hemp stakeholders.

Findings contribute to a limited body of information on markets and consumer demand for hemp in the U.S.

The paper aims to analyse the construct of business model innovation (BMI) in the digital and sustainable landscape, investigating the key role of boundary strategies. The paper advances a comprehensive framework aimed at further understanding the overlap among digitalization, sustainability and BMI development, by a “boundary approach”.

The paper follows a theoretical approach based on an in-depth review of relevant literature on BMI, digitalization and sustainability as relevant megatrends and, boundary management. By critically integrating the literature, a framework is developed with the objective of supporting firms in the current transformation challenges.

The paper highlights the interplay among BMIs, megatrends and boundary management. The pressures and opportunities driven by the technological changes have made even more relevant the management of resources placed in the boundary area. Our study shows how firms can rethink their BMs in the digital and sustainable landscape by providing a boundary-based framework.

The framework offers insights and guidelines to help practitioners manage the change processes dictated by digitalization and sustainability. The authors encourage a focus on boundary resources/capabilities to increase the effective management of the digitalization and sustainability processes, to grasp the external stimuli driven by these two megatrends and to develop new/renewed BMIs.

This study emphasizes the importance of developing new BMIs in the current digital and sustainable landscape starting from the analysis of firm’s boundaries. The paper enriches the BMI literature supporting the enhancement of boundary management, leading firms to overcome challenges in the digital and sustainable landscape.

The purpose of this study is to investigate whether the lockdown and the increased spread of food delivery applications (FD Apps) during COVID-19 pandemic have augmented the consumption of fast foods.

A cross-sectional study was conducted on 673 adults from different regions of Saudi Arabia using an online questionnaire.

Data showed that 61% (N = 410) of participants used FD Apps during the pandemic. Among those users, 54.9% (225) were females and 70.5% were in the 18–44 years old group. Most FD Apps’ users were university graduates (74.4%). The increased use of FD Apps during the pandemic significantly affected the eating behavior and the nutritional pattern. It has further significantly augmented the consumption of fast foods (p-value < 0.05).

This study reports on the use of FD Apps during COVID-19 pandemic in Saudi Arabia and its impact on consumer eating pattern. This study shows the need for prudent use of these applications to limit ordering fast foods and consider healthier choices. It further calls for education programs, awareness campaigns, legislative measures and formal policies to rationalize the use of such applications for better nutrition, health and well-being.

Organizational scholars studying compensation often place an emphasis on certain employee groups (e.g., executives). Missing from this discussion is research on the compensation systems for low-wage jobs. In this review, the authors argue that workers in low-wage jobs represent a unique employment group in their understanding of rent allocation in organizations. The authors address the design of compensation strategies in organizations that lead to different outcomes for workers in low-wage jobs versus other workers. Drawing on and integrating human resource management (HRM), inequality, and worker literatures with compensation literature, the authors describe and explain compensation systems for low-wage work. The authors start by examining workers in low-wage work to identify aspects of these workers’ jobs and lives that can influence their health, performance, and other organizationally relevant outcomes. Next, the authors explore the compensation systems common for this type of work, building on the compensation literature, by identifying the low-wage work compensation designs, proposing the likely explanations for why organizations craft these designs, and describing the worker and organizational outcomes of these designs. The authors conclude with suggestions for future research in this growing field and explore how organizations may benefit by rethinking their approach to compensation for low-wage work. In sum, the authors hope that this review will be a foundational work for those interested in investigating organizational compensation issues at the intersection of inequality and worker and organizational outcomes.