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Despite ample research on the adoption of online banking, the post-adoption phase remains largely neglected. The purpose of this paper is to develop a new conceptual model to investigate drivers, attitudes and behaviours in the post-adoption phase of the e-postbox, a co-creative online banking feature.

Research from bank marketing, services marketing, information systems and relationship management informs the proposed post-adoption model. Empirical tests rely on structural equation modelling and a sample of 750 current customers of the e-postbox of a large German bank.

The proposed model provides a multifaceted view of the post-adoption phase, including task-related, organisation-related and interpersonal communication-related drivers. This study reveals the importance of integrating dual interpersonal communication as a post-adoption driver and a post-adoption behaviour. It also extends the technology acceptance model by applying it to the post-adoption phase. Significant effects of age further suggest that younger customers express the most favourable attitudes towards and highest intentions to continue using the e-postbox; interestingly, older customers use it more and share more word-of-mouth.

This paper develops a post-adoption model that highlights the importance of continued usage for successful co-creation between the bank and its customers.

Managers can encourage continued usage during the post-adoption phase of a co-creative, digitalised service, which determines the retention of current customers and opportunities to attain new customers.

This study defines and establishes constructs for the post-adoption phase and categorises them according to post-adoption drivers, attitudes and behaviours.

This paper aims to inform the promotion of sustainable modes of transport. For this purpose, it deploys a means-ends framework as a type of second-order cybernetics and uses it to explore cognitive transport mode choice structures.

The empirical study relies on a purposive sample and a qualitative research methodology known as laddering. It is aimed at the identification and comparative analysis of the cognitive means-ends structures of transport users.

The results reveal more positive and complex associations for the car than for public transport. Two main positive means-ends structures are identified for public transport, one related with the relaxation and the other with doing useful things while travelling. Dominant positive structures for the car are related with self-confidence, satisfaction and personal freedom. Negative means-ends structures in addition reveal important justifications and rationalizations for car use.

Based on the identified distinct means-ends elements and structures, this study holds important implications for developing a communications strategy and policy interventions seeking to promote public transport.

Means-ends theory is proposed as an integrative cybernetic framework for the study of stakeholders’ (customers’) mental models. The empirical study is the first to concurrently and comparatively examine positive and negative means-ends chains for the car and for the public transport modes.

In this study, three models were empirically compared, the DeLone and McLean model, the Seddon model and the Modified Seddon model, by measuring the impact of a business intelligence system (BIS) in companies in Peru. After that, the mediators and dependent constructs were analysed to determine if they were behaving properly (a good level of variance explanation and significant relations with others constructs). The study used a sample of 104 users of the BIS, from companies in several important economic sectors, in a quasi-voluntary context and with six constructs: information quality, system quality, service quality, system dependence (system use), user satisfaction and perceived usefulness (individual impact).

To interpret the results, the authors used structural equations. The idea was to look for the best fit and explanations for the outcomes. The main difference in these models is that the DeLone and McLean model considers system dependence (system use) as a part of information system success, but in the Seddon model, it is a consequence of it.

The Seddon model seems to show the best fit and explanation for the outcomes. After that, a review of the system use construct was realised, because of its limited variance explained and the few significant relations with other constructs, to improve its explanation power in future research.

It is estimated that the sample includes more than 15 per cent of all the companies that use a BISs in Peru, so the size of the sample is adequate, but it is not entirely random and therefore limits the generalizability of outcomes. Besides that, a sample size that is bigger could be better for the sake of making a more detailed analysis, permitting the use of some items with less power, or the use of another statistical procedure for structural equations such as the Asymptotical Distribution Free, permitting a more detailed analysis (Hair et al., 2006).

Business intelligence (BI), one of the most important components of information systems (IS), is playing a very relevant role in business in this time of high competition, high amounts of data and new technology. Currently, companies feel pressured to respond quickly to change and complicated conditions in the market, needing to make the correct tactical, operational and strategic decisions (Chugh and Grandhi, 2013). BI is one of the most important drivers of the decade (Gartner, 2013). Big companies of IS are creating special units specialised in BI, helping companies become more efficient and effective in daily operations.

Business Principles for Countering Bribery, 2003, helps companies design and implement anti-bribery policies, one of anti-corruption. Since then, the business environment has changed, can carry out anti-corruption activities from within the organization through a management system. Currently, the business world recognizes the existence of an integrated governance, risk management and compliance (GRC), where one of the goals is to overcome the risk of corruption in the organization. Therefore, this study aims to clarify the concept of integrated GRC implementation within the organization through previous studies from 2007 to 2021.

This study was designed in a systematic literature review based on five journal publishers’ articles/journals from the Web of Science, Scopus and Google Scholar databases. Keywords used to search consist of Anti-Corruption (AC); Governance (G); Risk Management (RM); Compliance (C); GRC. The four keywords G, RM, C and GRC, are filtered based on articles that correlate with AC.

Overall, this review shows a few concepts for integrated GRC implementation in organizations that effectively support the prevention and detection of corruption. Although no empirical research has been found in the literature review, these three GRC silos – governance, risk management and compliance – support anti-corruption. In other words, it is hoped that the successful implementation of the integrated GRC in the future can improve the anti-corruption capabilities to be achieved in every organization.

Research only discusses one internal function within the organization, of the many internal functions that are known to detect and prevent corruption.

Organizations can use this review to understand the importance of internal functions in combating the risk of corruption with a more consistent and committed commitment to implementing an integrated GRC.

As far as the authors’ search is concerned, there is no review of the concept of integrated GRC implementation against anti-corruption. It invites researchers to examine the actual implementation of this integrated GRC in organizations.

This paper aims to explore the impacts of remote auditing on auditors’ work and work-life balance.

This paper adopted a qualitative online survey approach using open-ended reflections from 98 highly experienced auditors. The survey design aligns with a “Big Q” approach to qualitative data. The reflections were interpreted through the theoretical lens of the social presence theory.

Auditors underscore that remote auditing has improved their work-life balance since it offers flexibility, greater autonomy and efficient use of time. However, they believe less social contact due to remote auditing can hurt their work.

This study aimed to holistically comprehend the concept of work-life balance in a remote auditing setting. Therefore, the study refrained from making comparisons based on demographic information (e.g. gender, experience and type of audit firm).

The findings highlight the need for adopting flexible work arrangements that prioritise auditors’ well-being. This is critical for making the audit profession attractive and enhancing overall audit quality. Updated regulatory guidance and controls are needed concerning the use of technologies in remote auditing to ensure high-quality audits.

The findings of this study can positively reshape public perception of the audit profession. Firstly, enhanced work-life balance can improve audit quality. Secondly, incorporating emerging technologies in auditing can result in society perceiving auditors as adaptive to innovation and technological advancement that has been touted for their potential for enhancing the efficiency and effectiveness of audit and audit quality, potentially enhancing societal trust in auditing.

The findings of this study complement the auditing literature that has mainly focused on the traditional work paradigm, requiring in-person presence. The authors identify potential challenges emanating from auditors’ remote work and propose solutions for audit firms to improve work-life balance in a remote work setting.

This study aims to understand the behavior of internal auditors towards quality and analyze if some organizational and individual factors influence internal audit quality.

The sample is constituted by Portuguese internal auditors, and the methodology includes the use of partial least squares – structuring equation model (PLS-SEM) to test the hypothesis under study.

The results show that there is a negative relationship between reduced audit quality practices (RAQP) and organizational commitment and independence. The results found that time pressure positively affect RAQP. There is no evidence that perceived organizational support (POS) and risk profile are determinants of RAQP.

This work contributes by extending the literature about the determinants of internal audit quality, but also to the practice by understanding the factors that influence the behavior of internal auditors and by making recommendations that allow an improvement of the quality of internal auditing.

本研究擬瞭解內部審計師就保持內部審計質量所作出的行為，並探討是否有些組織或個人因素、會影響內部審計的質量。

研究的樣本由葡萄牙內部審計師構成，而研究方法則包括偏最小平方法的結構方程模型 (PLS-SEM) 的使用，以測試正在研究中的假設。

研究結果顯示、降低審計質量的慣常做法與組織承諾及獨立性是成負相關的; 研究結果亦顯示、時間壓力會對降低審計質量的慣常做法產生正面影響，沒有證據證實、組織支持感和風險概況是降低審計質量慣常做法的決定因素。

本研究的貢獻為、就研究內部審計質量決定因素的文獻方面、擴展了有關的學術探討; 研究亦對內部審計作出實務方面的貢獻，因研究結果幫助我們更瞭解影響內部審計師行為的因素，而且，研究人員提出了提升內部審計質量的建議。

內部審計質量、降低審計質量的慣常做法、組織決定因素、個人決定因素.

The research aims to test the links amongst Meyer and Allen's three levels of organisational commitment and the commitment's effect on reducing turnover intentions for Islamic bank (IB) employees during the lockdown caused by coronavirus disease (COVID-19).

The research follows a variable-centred approach. Primary data are collected through a survey of 324 respondents comprising IB employees from three Arab countries, notably the United Arab Emirates (UAE), Lebanon and Oman. Exploratory factor analysis (EFA) and Cronbach's alpha test are conducted to test the construct validity, reliability and internal consistency of collected data. Descriptive statistics are used to interpret the data. Zero-order correlations, multiple regression analysis and Fisher's Z-test are applied to assess the interrelations of the various groups of variables and the determinants of turnover intentions.

Results show that there is a high level of significant intercorrelation amongst affective, normative and continuance commitments as well as amongst organisational commitment, individual differences and turnover intentions for IB employees from the three studied Arab countries. The results confirmed that turnover intentions are minimised in the presence of all three organisational commitment subscales and that individual differences amongst IB employees and organisational efficiency moderate the relationship between organisational commitment and turnover intentions.

There is no empirical work that has been done on the determinants of turnover intentions amongst IB employees during the lockdown. This is valuable to organisational behaviour scholars and practitioners who are interested in the role that organisational commitment plays in IB's employment behaviour.

While extant literature has advanced our understanding of senior and middle managers in corporate entrepreneurship, studies have only recently attended to the role of non-managerial employees (NMEs). These organizational members bring ideas, resources and energy to the pursuit of innovative opportunities, yet the determinants of their entrepreneurial behavior are poorly understood.

The authors performed a systematical literature review on the subject of NMEs in corporate entrepreneurship to identify gaps and recommend an agenda for future research.

The review revealed gaps regarding (1) the distance of NMEs from decisions on corporate strategic intent, (2) agentic choices made by NMEs to use their subject matter expertise for their employers' benefit, and the influences of (3) job characteristics and (4) organizational infrastructural support of entrepreneurial behavior.

The authors present a theoretical framework and directions for future research.

The purpose of this study was to establish a Technology-Organization-Personality model of secure software development (SSD) innovation assimilation at the level of individual motivation. The model identifies individual psychological motivation, which influences innovation assimilation intention and behavior. It constitutes an organizational management view of SSD innovation assimilation from individual psychological motivation perspective.

An empirical study was employed to verify the assumption model. Semi-structured user interviews were conducted with some security experts to consult their advice and obtain the measurement scales. And questionnaires were circulated at a focus group meeting and among some software security professionals by email. Of 230 questionnaires that were answered, 215 could be used. IBM SPSS 19.0 and AMOS 17.0 were used alternately to analyze the data. Structural equation model was employed to verify the hypotheses of the model.

Results reveal that two types of individual motivation can influence SSD innovation assimilation, namely, potential organization support and individual needs. Furthermore, absorption capability was found to play a regulated function in the transition of SSD assimilation intention to behavior.

The findings reveal how individual motivation plays an important role in promoting complex innovation assimilation. It fills the gap of the research on organizational assimilation behavior and individual motivation in the context of SSD complex innovation, and provides management of software development organization with empirically based conceptualization to guide their personnel incentive policymaking.

The article is to review recent literature studies of employee turnover to identify antecedents of employee turnover in the hospitality sector to reduce the literature gaps and present a wider scope of turnover factor and understanding of employee motivational factors in their job decision.

The recent literature studies published over the last two decades were reviewed and structured into the three levels of employee turnover factors, including individual, team and organizational level.

The antecedents on organizational levels were frequently studied and suggested as strong predictors to employee turnover in the hospitality sectors. The team and organizational factors also influence employee turnover, yet the factors on the team level may not have a significant direct impact but rather an indirect impact through the organizational or individual level. The factors of the individual level may not explain the fundamental reasons behind the turnover. Yet, it might be a more reliable predictor of employee turnover as factors on the other levels are often mediated by individual factors.

The article contributes to the knowledge base by articulating a wide range of updated employee turnover factors in the hospitality that brings an updated insight into employee motivational factors in the hospitality sector.