Search results

The purpose of this paper is to examine the effect of gamification on students’ e-learning adoption. In addition, this paper examines the effect of two mediations, that is, flow and engagement between gamification and e-learning adoption by using sequential mediation analysis.

The authors used the online survey method to collect the 570 responses through convenience sampling procedure. Sequential mediation analysis technique was used to test the mediation hypothesis.

The findings of this paper revealed that gamification elements are an important feature of flow, engagement in e-learning adoption process. Also, the paper found that engagement in the learning process is a key element for students to adopt e-learning.

This paper makes its contribution to the literature related to gamification and e-learning adoption. The paper signifies the importance of gamification as an educational application in e-learning environment and its contribution in designing an interactive learning environment.

Empirically, to the best of the authors’ knowledge, it is the first paper to examine the sequential mediation model of gamification in the education sector in a developing nation like India. Furthermore, this paper also extends engagement and flow theory related to e-learning process by showing how students’ engagement and flow impact the e-learning adoption in the gamified environment.

This study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks.

The sample comprises 14 banks with annual financial statements between 2008 and 2020. The modified Baron and Kenny’s (1986) causal mediation model by Iacobucci et al. (2007) through the use of bootstrapped partial least square structural equation modelling and Sobel’s (1986) z-test is adopted to achieve this study’s objective.

The results of the causal mediation analysis show evidence of a fully mediating role of audit seasonality in the association between audit fees and audit quality in the Nigerian banking industry.

This study extends the body of knowledge by demonstrating how audit fees influence audit quality through audit seasonality as a mediator in line with the job demands-and resources and conservation of resources theories. Regulatory authorities should be wary of policies that will further increase the workload of already burdened personnel of audit firms as the uniform fiscal year-end of 31 December introduced in the Nigerian banking system has unintended consequences on audit fees and audit quality.

To the best of the author’s knowledge, this is one of the first studies to provide evidence on the indirect association between audit fees and audit quality.

The study aims to look at deep eWOM providing behaviour in m-commerce and attempts to explore its antecedents. Personalisation is proposed as an indirect antecedent of deep eWOM providing behaviour mediated by hedonic and utilitarian value perceptions and personal identification.

Based on social-exchange theory, the conceptual model links the study antecedents to deep eWOM providing behaviour. The conceptual model was validated through a multi-country study. A large sample of m-commerce users in the UK (n = 505), India (n = 422) and Vietnam (n = 618) were contacted to collect the data. Data were analysed through structural equations modelling procedure with invariance analysis conducted to ensure that the results from the three samples could be compared. The authors also conducted post-hoc analysis to explore the mediation paths between variables.

The study finds support to the conceptual model across the samples from the three countries. Personalisation is found to increase value perceptions – both utilitarian and hedonic – and personal identification which leads to “deep” eWOM providing behaviour across all the three countries. The serial mediation also provides comparable results across the three countries.

The study contributes to the understanding of deep eWOM providing behaviour – a construct with high practical relevance which has however not been explored sufficiently in current literature. The study also contributes to the literature that analyses the consequences of personalisation in m-commerce.

This study aims to understand the impact of underlying theme in the communication on social media on funding received by early-stage start-ups.

The study is based on empirical testing of data of 849 start-ups and more than 130K tweets. Machine learning (ML) model has been used for text classification of 130K+ tweets. Causal mediation analysis with bootstrapping is carried out for hypothesis testing.

Tweets addressing quality-related uncertainty are a predictor of amount of funds raised. Audience response acts as a mediator between tweets focusing on relational orientation and amount of funds raised.

The authors advance signaling theory by theorizing and investigating the importance of signal content. Endogenous signal of quality directly influences the start-ups outcomes, while exogenous signal helps disseminate information and influence the success.

Entrepreneurs should put in concerted effort to reduce uncertainty about the start-ups. Value creation is a central concept for start-ups; however, communicating value should be the dominant part of social media strategy.

Computer-based language processing techniques have amplified the research focused on content. To the best of the authors’ knowledge, this is the first comprehensive study that explores underlying themes of communication of start-ups and their impact on acquiring funds.

Drawing on the knowledge-based view, this study investigates how IT–business alignment influences business model design via organizational learning and examines the moderating role of data-driven culture in the relationship between IT–business alignment and business model design via organizational learning.

Using multi-respondent survey data collected from 597 Chinese firms, mediation and moderated mediation analyses were used to examine this study's hypotheses.

The mediation test results revealed organizational learning served as a mediator between IT–business alignment and two types of business model design (i.e. novelty- and efficiency-centered). In addition, data-driven culture strengthened the indirect effects of IT–business alignment on these two types of business model design via organizational learning.

This study extends current understandings of the relationship between IT–business alignment and business model design by revealing the mediating role of organizational learning and investigating its indirect effects under various degrees of data-driven culture. As such, it contributes to the literature on the business model and IT–business alignment and provides insights for managers seeking to achieve the expected business model design.

Elucidating self-determination and psychological empowerment theories, the current study aims to examine the link between psychological empowerment and proactive behavior. Additionally, it delves into the mediating role of prosocial motivation and assesses the moderating effects of horizontal collectivism between psychological empowerment and proactive behavior, examining the moderated-mediation effects of horizontal collectivism.

A structured questionnaire was distributed in three waves (T1, T2 and T3) among frontline service hotel workers, out of which only 507 were retained and found useful for analysis. The study employed PROCESS macro models 4 and 8 for the analyses.

The results indicated that psychological empowerment is connected to proactive behavior through the partial mediation of prosocial motivation. Further, when horizontal collectivism is high, the favorable association between psychological empowerment and proactive behavior via prosocial motivation is stronger.

Proactive service workers have an innate tendency to contribute optimally to their organization. Yet, research is insufficient about the factors that lead to proactive behavior among frontline service hotel workers. To date, there are hardly any empirical studies that have examined the buffering effects of horizontal collectivism between psychological empowerment and proactive behavior, which contributes to the originality and novelty of our research. In addition, this study offers practical implications related to ways to improve psychological empowerment among frontline service hotel workers in the ever-increasing era of automation.

Combining the coping theory and social support theory, this study aims to reveal users' coping strategies for mobile fitness app (MFA) engagement and fitness intentions with a rigorous and comprehensive hybrid research approach.

A three-stage hybrid research design was employed in this study. In the first stage, this study utilized structural equation modeling (SEM) to investigate the associations between coping resources and coping outcomes. A post hoc analysis was conducted in the second stage to unveil the reasons behind the insignificant or weak linkages. In the third stage, the fuzzy-set qualitative comparative analysis (fsQCA) technique was applied to explore the various configurations of coping resources that lead to the coping outcomes.

The results in the three stages verify and compensate each other. The SEM results confirm the presence of two coping strategies in MFA, highlighting the importance of the intertwining of the strategies, and the post hoc analysis unveils the mediating role of positive affect. Moreover, the fsQCA results reinforce and complement the SEM findings by revealing eight alternative configurations that are sufficient for leading to users' MFA engagement and fitness intention.

This study offers a prominent methodological paradigm by demonstrating the application of multi-analysis in exploring users' coping strategies. In addition, the study also advances the understanding of the complexity of the mechanism that determines users' behavioral decisions by presenting a comprehensive interpretation.

This study delves into the impact of mindfulness on the retention intention of technology employees, with a particular focus on the mediating variables of affective commitment (AC) and organizational identification (OI). The primary aim is to gain a comprehensive understanding of the underlying mechanisms through which mindfulness influences the retention intention of technology employees.

The research employed a survey approach with self-administered questionnaires and structural equation modeling. The collected data were analyzed using Statistical Product and Service Solutions (SPSS) 24 and Analysis of Moment Structure (AMOS) 28. Multiple mediation analyses was conducted through AMOS to examine the mediating effects of OI and AC.

The association between mindfulness and retention intention among technology employees showed an overall positive correlation. Additionally, AC and OI were positively correlated with retention intention. In the impact of employee mindfulness (EM) on retention intention, all indirect effects were found to be significant.

To the best of the authors' knowledge, this study is the first to investigate the relationship between EM and retention intention, as well as the associations of AC and OI with them, extending the application of mindfulness in management and offering insights for talent retention among company decision-makers.

This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality.

To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques.

The study’s results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting.

This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far.

This study’s findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters.

This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study’s findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects.

Video game streaming (VGS) is emerging as an extremely popular, highly interactive, inordinately subscribed and very dynamic form of digital media. Incorporated environmental elements, gratifications and user pre-existing attitudes in VGS, this paper presents the development of an extended model of uses and gratification theory (EUGT) for predicting users' behavior in novel technological context.

The proposed model was empirically tested in VGS context due to its popularity, interactivity and relevance. Data collected from 308 VGS users and structural equation modeling (SEM) was employed to assess the hypotheses. Multi-model comparison technique was used to assess the explanatory power of EUGT.

The findings confirmed three significant types elements in determining VGS viewers' engagement, including gratifications (e.g. involvement), environmental cues (e.g. medium appeal) and user predispositions (e.g. pre-existing attitudes). The results revealed that emerging technologies provide potential opportunities for new motives and gratifications, and highlighted the significant of pre-existing attitudes as a mediator in the gratification-uses link.

This study is one of its kind in tackling the criticism on UGT of considering media users too rational or active. The study achieved this objective by considering environmental impacts on user behavior which is largely ignored in recent UGT studies. Also, by incorporating users pre-existing attitudes into UGT framework, this study conceptualized and empirically verified the higher explanatory power of EUGT through a novel multi-modal approach in VGS. Compared to other rival models, EUGS provides a more robust explanation of users' behavior. The findings contribute to the literature of UGT, VGS and users' engagement.