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This study aims to examine the influence of accounting professionals’ Machiavellian behavior and ethical judgments on their intention to report fraudulent acts and also to examine the moderating effect of Machiavellianism on the relationship between professionals’ ethical judgments and whistleblowing intention, as well as the mediating effect of personal responsibility, personal costs/benefits and the seriousness of the questionable act on this relationship.

The data were collected via a survey sent to 201 Tunisian accounting professionals and analyzed using the structural equation method.

The results indicate that ethical judgments support the whistleblowing intentions among Tunisian accountants. However, this relationship is affected by Machiavellian behavior that minimizes whistleblowing. Furthermore, the results show that Machiavellianism is negatively associated with whistleblowing intention and has an indirect effect on whistleblowing through perceived personal benefit and the seriousness of the questionable act.

Examining the ethical ideologies that may affect whistleblowing, including Machiavellianism and ethical judgment, in the Tunisian context contributes to the literature on the accounting profession in the Middle East and North Africa. The results of this study could raise awareness among policymakers and regulators in developing countries, particularly in Tunisia, to value whistleblowing as a mechanism for detecting and controlling organizational misconduct and enact regulations that encourage accounting professionals to report fraudulent acts while protecting them.

Prior research has revealed that a large share of managers is reluctant towards the use of artificial intelligence (AI) in decision-making. This aversion can be caused by several factors, including individual drivers. The purpose of this paper is to better understand the extent to which individual factors influence managers’ attitudes towards the use of AI and, based on these findings, to propose solutions for increasing AI adoption.

The paper builds on prior research, especially on the factors driving the adoption of AI in companies. In addition, data was collected by means of 16 expert interviews using a semi-structured interview guideline.

The study concludes on four groups of individual factors ranked according to their importance: demographics, familiarity, psychology and personality. Moreover, the findings emphasized the importance of communication and training, explainability and transparency and participation in the process to foster the adoption of AI in decision-making.

The paper identifies four ways to foster AI integration for organizational decision-making as areas for further empirical analysis by business researchers.

This paper offers four ways to foster AI adoption for organizational decision-making: explaining the benefits and training the more adverse categories, explaining how the algorithms work and being transparent about the shortcomings, striking a good balance between automated and human-made decisions, and involving users in the design process.

The study concludes on four groups of individual factors ranked according to their importance: demographics, familiarity, psychology and personality. Moreover, the findings emphasized the importance of communication and training, explainability and transparency and participation in the process to foster the adoption of AI in decision-making.

This study is one of few to conduct qualitative research into the individual factors driving usage intention among managers; hence, providing more in-depth insights about managers’ attitudes towards algorithmic decision-making. This research could serve as guidance for developers developing algorithms and for managers implementing and using algorithms in organizational decision-making.

The authors study how cloud adoption decision making unfolds in organizations and present the dynamic process leading to a decision to adopt or reject cloud computing. The authors thus complement earlier literature on factors that influence cloud adoption.

The authors adopt an interpretive epistemology to understand the process of cloud adoption decision making. Following an empirical investigation drawing on interviews with senior managers who led the cloud adoption decision making in organizations from across Europe. The authors outline a framework that shows how cloud adoptions follow multiple cycles in three broad phases.

The study findings demonstrate that cloud adoption decision making is a recursive process of learning about cloud through three broad phases: building perception about cloud possibilities, contextualizing cloud possibilities in terms of current computing resources and exposing the cloud proposition to others involved in making the decision. Building on these findings, the authors construct a framework of this process which can inform practitioners in making decisions on cloud adoption.

This work contributes to authors understanding of how cloud adoption decisions unfold and provides a framework for cloud adoption decisions that has theoretical and practical value. The study further demonstrates the role of the decision-leader, typically the CIO, in this process and identifies how other internal and external stakeholders are involved. It sheds light on the relevance of the phases of the cloud adoption decision-making process to different cloud adoption factors identified in the extant literature.

The purpose of this study is to examine the nonlinear relationship between financial constraints and the chief executive officer (CEO) stock options compensation and to analyze whether the impact of financial constraints on the CEO stock options compensation changes at certain level of financial constraints or not.

This study is based on a sample of 90 French firms for the period extending from 2008 to 2019. To deal with the non-linearity, the authors use a panel threshold method.

Using different measures of financial constraints [KZ index (Baker et al., 2003), SA index (Hadlock and Pierce, 2010) and FCP index (Schauer et al., 2019)], the results reveal that the impact of the financial constraints (SA index and FCP index) is positive below the threshold value and it becomes negative above.

The non-linearity between financial constraints and CEO stock options shows that the level of financial constraints can be a major determinant of the CEO compensation structure. More specifically, this study sheds light on the key role played by the level of financial constraints and how this latter influence management decisions.

This paper is the first to the best of the authors' knowledge to examine the nonlinear relationship between financial constraints and the CEO stock options compensation using a panel threshold model.

This study examines the value implications of oil price uncertainty for investors in diversified firms using a sample of 922 USA firms from 2001 to 2019.

Our study employs a panel dataset to examine the value implications of oil price uncertainty for diversified firm investors. We consider several alternative specifications to account for unobserved factors and measurement errors that could potentially bias our results. In particular, we use alternative measures of the excess value of diversified firms and oil price uncertainty, additional control variables, fixed-effects models, the Oster test, impact threshold for confounding variable (ITCV) analysis, two-stage least square instrumental variable (2SLS-IV) analysis and the system-GMM model.

We find that the excess value of diversified firms, relative to a benchmark portfolio of single-segment firms, increases with high oil price uncertainty. The impact of oil price uncertainty is asymmetric, as corporate diversification is value-increasing for diversified firm investors only when the volatility is due to positive oil price changes and amidst supply-driven oil price shocks. The excess value increases irrespective of diversified firms’ financial constraints and oil usage. Diversified firms become conservative in their internal capital allocations with high oil price uncertainty. Such conservatism is value-increasing for diversified firm investors, as it supports higher performance in response to oil price uncertainty.

Our study has three important implications: first, they are relevant to investors in understanding the portfolio value implications of oil price uncertainty. Second, they are helpful for firm managers while comprehending the value-relevant implications of internal capital allocations. Finally, our findings are policy relevant in the context of the future of diversified firms in developed markets.

This study aims to examine the influence of the derived attributes of embedded artificial intelligence-mobile smart speech recognition (AI-MSSR) technology, namely perceived usefulness, perceived ease of use (PEOU) and perceived enjoyment (PE) on consumer purchase intention (PI) through the chain relationships of attitudes to AI and consumer smart experience, with the moderating effect of consumer innovativeness and Generation (Gen) X and Gen Y in fashion retail.

The study employed a quantitative survey strategy, drawing a sample of 836 respondents from Sri Lanka and India representing Gen X and Gen Y. The data analysis was carried out using smart partial least squares structural equation modelling (PLS-SEM).

The findings show a positive relationship between the perceived attributes of MSSR and consumer PI via attitudes towards AI (AAI) and smart consumer experiences. In addition, consumer innovativeness and Generations X and Y have a moderating impact on the aforementioned relationship. The theoretical and managerial implications of the study are discussed with a note on the research limitations and further research directions.

To multiply the effects of embedded AI-MSSR and consumer PI in fashion retail marketing, managers can develop strategies that strengthen the links between awareness, knowledge of the derived attributes of embedded AI-MSSR and PI by encouraging innovative consumers, especially Gen Y consumers, to engage with embedded AI-MSSR.

This study advances the literature on embedded AI-MSSR and consumer PI in fashion retail marketing by providing an integrated view of the technology acceptance model (TAM), the diffusion of innovation (DOI) theory and the generational cohort perspective in predicting PI.

This paper aims to bridge the extended reality framework and the luxury hospitality literature by providing insights into how immersive technologies using artificial intelligence (AI) can shape luxury value and consumer differentiation.

The authors conducted three experimental studies comparing immersive AI versus traditional hospitality across luxury contexts (hotels, restaurants and spas). Study 1 investigates the effect of immersive AI (vs traditional hospitality) on customers’ behavioral intentions and the need for differentiation using virtual-assisted reality. Study 2 tests the underlying mechanism of the need for differentiation and luxury value in an augmented reality context. Study 3 provides additional support for the proposed underlying mechanism using virtual-assisted reality in luxury hospitality.

The findings reveal that immersive AI (vs traditional) luxury hospitality reduces customers’ behavioral intentions of using such services and perceived luxury value. Moreover, the findings indicate that the intention to use immersive AI (vs traditional) luxury hospitality services is contingent upon customers’ need for differentiation.

The findings have important theoretical and managerial implications for immersive technologies in luxury hospitality. They shed light on the dynamics between integrating immersive AI into luxury hospitality and its impact on customers’ differentiation motives and perceived luxury value. The findings reveal the detrimental effect of using immersive AI (vs traditional hospitality) within this context.

Present study aimed to nanosilver-treat some commercially dyed denim fabric using an eco-friendly cross-linker of citric acid for possible application in the fabrication of sustainable antibacterial and nontoxic surgical gowns.

The conventional untreated surgical gowns are prone to bacterial attack making them unprotective and infection carriers. Thereby, nanosilver finishing of the surgical-grade dyed denim fabric was achieved via citrate cross-linking under the pad-dry-cure method. The hence treated denim fabrics were characterized for surface chemical, crystalline, textile, color and antibacterial attributes using both conventional and advanced analytical approaches.

The results expressed that the prepared denim specimens contained surface roughness at the nanoscale besides some alterations in their textile and color parameters. Both textile and comfort properties of the finished fabric remained in the acceptable range with effective antibacterial activity.

The silver nano-finished dyed denim expressed broad-spectrum antibacterial activity and qualified as a potential substrate in the fabrication of surgical gowns. Such sustainable application of nanosilver finishing could be perused for industrial implications.

This study presents citric acid as a crosslinking agent to impregnate the commercially dyed denim fabric for potential application in the fabrication of surgical gowns. The application of nanosilver on prior citrated dyed-grown fabrics could be a novel approach. This study used approximately all the reagents and auxiliaries as bio-based to ensure the nontoxicity and sustainability of the resultant fabric.

The purpose of the article is to examine the effect of life cycle stages on capital expenditures, using Borsa Istanbul-listed companies.

The panel data estimation procedure was used as the primary method to test the hypothesis. The authors used four additional analyses to check the robustness of the results. The model was tested for endogeneity using the generalized method of moments (GMM) estimation. Quantile regression was utilized for the non-parametric test of the model. In the third robustness test, the sample was divided into two using financial constraints with the Size-Age (SA) Index proposed by Hadlock and Pierce (2010). The last analysis removed the global financial crisis (GFC) years from the sample.

Borsa Istanbul-listed companies tend to invest less as they move forward in their life cycle stages. The results show that market capitalization, operating cash flow levels and leverage positively affect capital expenditure investments. The empirical evidence also revealed that cash holding levels have a negative effect on capital expenditure decisions. Robustness tests support the results.

The findings are potentially useful for investors and managers. Having the information that decreasing capital expenditures signals that the company is in the last stages of its life would be a sign for managers to improve their investment strategies to avoid getting out of business and survive. They need to find options and solutions to propel their companies back on a path of growth. Additionally, the same information could be vital for investors' investment decisions.

This paper contributes to the literature by providing evidence about the effect of life cycle stages on capital expenditures from an emerging market. To the best of the authors’ knowledge, it is the first paper to investigate empirically how moving forward in the life cycle stages affects capital expenditures in an emerging market.

The authors examine if CEO education level and quality impacts firm's corporate social performance (CSP). Additionally, the authors investigate whether other CEO characteristics such as age, busyness, compensation and firm's governance quality moderate the relationship between CEO education and CSP.

The authors use panel regression framework amid set of controls for their analysis. The authors additionally use two-stage least squares regression (2SLS) for robustness tests.

The authors show that CEOs with a post-graduate business degree (PGBUS) impact firm's CSP positively, whereas other educational degree directly do not influence CSP. However, CEO's age, busyness, compensation and firm's governance quality are found negatively moderating such relationship. The results survive set of robustness tests, and results are consistent the roles of upper echelons in Indian firms' strategic behaviors.

The results seek for an integration of more ethics and social responsibility discussions in the different education levels including undergraduate degree in India to help engender a stronger sense of moral consciousness toward firms' stakeholders as the Indian economy continues to develop.