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This paper aims to give broad insights into what components can significantly influence the adoption of Metaverse from the perspective of internal auditors and their firms in Indonesia.

This research used primary data from questionnaires. Relying on the empirical view of 202 internal auditors in Indonesia, this research’s framework is executed using structural equation model. Company’s intention in adopting the Metaverse technology intervenes in the influence of perception of external control and usefulness on the internal auditor’s intention to adopt that technology.

The perception of external control and perceived usefulness of Metaverse significantly influenced the adoption intention of Metaverse by internal auditors and their firms in Indonesia. This paper is helpful for practitioners who would like to know what factors are needed to make the internal auditors in Indonesia able to adopt Metaverse.

Results might be varied from country to country as each country has different technology development. Therefore, upcoming research can compare similar studies in another country. This paper can contribute to further empirical development for the theory of acceptance model of the third version. Many researchers use the theory to study advanced technology adoption intention.

The paper is also essential for future research and could enhance companies' knowledge about staying updated in the market with the advanced technology that keeps developing.

This paper contributes to an integrated view of the intention of internal auditors and firms in Indonesia to adopt Metaverse. To the best of the authors’ knowledge, this topic is relatively new in Indonesia.

Organizations have started using the metaverse to sell non-fungible tokens, execute engineering processes and conduct business meetings. A condition of creating value by moving business processes to the metaverse is acceptance of this technology. In business-to-business scenarios, internal employees and external partners may have different views on the topic but must agree upon new practices. Understanding common motivations and challenges associated with using the metaverse is crucial to its success.

The authors interviewed managers from a pharmaceutical company considering conducting meetings with clients in the metaverse. A series of 23 statements on reasons for (non)-use was generated. Twenty-five individuals (13 employees and 12 clients) then ranked these statements against each other, revealing what would drive or hinder their metaverse use. The authors compared these perspectives to identify common issues.

The authors identified four different views. Views 1 and 2 correspond to internal and external participants, while Views 3 and 4 correspond to external ones only. View 1 is skeptical and underlines the role of peers in acceptance. View 2 is a positive perspective centered on usefulness. View 3 is ambivalent and is centered on efforts required to use the metaverse. View 4 reveals a reversed perspective wherein using the metaverse is a low-effort activity.

This paper proposes a case study probing acceptance of a realistic business use of the metaverse. This paper identifies risks to mitigate and motivations to leverage when proposing metaverse usage in a business-to-business context.

Based on the key dimensions of the Metaverse environment (immersiveness, fidelity and sociability), this paper aims to develop the concept of sensory word-of-mouth (WOM) in Metaverse – the metaWOM. It attempts to upgrade the Reviewchain model and suggests the utilization of non-transferable tokens (NTTs) in curbing the explosion of fake WOM.

Following Macinnis’ (2011) approach to conceptual contributions, the authors browsed the currently available literature on WOM, Metaverse and NTT to portray the emergence of metaWOM.

By relying on Metaverse’s three building blocks, the authors map out the persuasiveness of metaWOM in the Metaverse-like environment. By incorporating NTT in the Reviewchain model, the authors upgraded it to provide a transparent, safe and trusted review ecosystem. An array of emerging research directions and research questions is presented.

This paper comprehensively analyzes the implications of a Metaverse-like environment on WOM and debates on technologies that can enhance the metaWOM persuasiveness. The proposed model in this paper can assist various stakeholders in understanding the complex nature of virtual information-seeking and giving.

This is the original attempt to delineate the sensory aspect of WOM in the Metaverse based on three crucial aspects of the Metaverse environment: immersiveness, fidelity and sociability. This paper extends the discussion on the issue of fake reviews and offers viable suggestions to curb the ever-growing number of fraudulent WOM.

The “metaverse” is the new buzzword. With the phenomenal growth of the metaverse comes accounting, taxation and jurisdictional challenges, which business and governments have yet to fully address. This paper aims to highlight and rationalise the lack of regulatory framework and multiplicity of jurisdictions on metaverse transactions. This paper addresses some of the complications with respect to accounting and taxation in virtual environments.

This study relies on secondary data and emerging literature to understand the multiplicity of jurisdiction and complexity of the accounting transactions. The concept of the metaverse is rapidly evolving, and this study uses extant literature to provide the foundation for understanding the key challenges relating to accounting and taxation.

Concepts of revenue recognition and deferment are challenged by the transactions in the metaverse. There are novel applications, underpinned by emerging technologies and blockchain supporting new crypto assets, such as non-fungible tokens and other decentralised finance (DeFi) tools; however, the caveats of anonymity and jurisdictional issues persist. The paper suggests that the industry must adapt to the unique reporting requirements of these assets and develop new standards for evaluating their value for financial reporting purposes. The paper emphasises the need for a case-based approach in the absence of standardised regulations for the accounting industry in the metaverse.

This paper adds original contributions to extant literature of the metaverse and advances ongoing debates into the accounting and taxation issues pertinent to the metaverse and DeFi.

Many educators are increasingly acquainting themselves and becoming adept with interactive technologies like augmented reality and virtual reality. Some of them are also looking forward to using Metaverse applications, as they want to benefit from its immersive three-dimensional capabilities. Therefore, the purpose of this study is to critically review the extant literature to investigate how, why, where and when the Metaverse can be used for educational purposes. This study also discusses opportunities, challenges and risks related to this disruptive technology.

A Preferred Reporting Items for Systematic Reviews and Meta-Analyses rigorous protocol is used to search, extract, scrutinize and synthesize content from high-impact articles focused on the use of the Metaverse technology in the realms of education. Afterwards, this study theorizes on the costs and benefits of using this interactive technology with students.

A number of researchers are already experimenting with virtual technologies that are very similar to the Metaverse, in different contexts. This research indicates that most students are lured by immersive multi-sensory three-dimensional environments as well as by virtual reality applications that could simulate real-life situations and provide engaging experiences with virtual representations of people, places and objects. On the other hand, this study reveals that educators ought to consider the potential pitfalls of the Metaverse, including privacy breaches and security risks, as well as possible addictions and the development of mental health issues, among others.

Students and educators can use the Metaverse to catapult themselves in a simulated digital universe that could reconfigure their sensory inputs, definitions of space, time and points of access to information. This research calls for the development of regulatory instruments, including sound principles, guidelines and procedures that are intended to safeguard and protect Metaverse users.

This contribution implies that there is scope for educators to continue developing the Metaverse’s virtual spaces to improve their students’ motivations, aptitudes and learning outcomes. This study clarifies that the use of the Metaverse in education can create infinite possibilities to enhance their knowledge, competences and abilities through its immersive applications. Yet this paper also raises awareness about possible challenges in the short term as well on other risks associated to the prolonged use of this captivating technology.

This study aims to explore the application scenarios of metaverse offices in organizations, including immersive work experiences, weak social networks and virtual meetings. Based on the exploration of this application scenario, this study discusses four levels of organizational change that will be brought about by the future metaverse office, such as the inter-enterprise ecological collaboration model, distributed autonomous organization, flexible leadership and individual belongingness. The metaverse office has some special advantages over traditional office models, but the metaverse office still raises some issues, such as privacy, security, addiction, equity and usability. These issues brake the widespread adoption of metaverse technologies. The study recommends that researchers take these issues into account in future metaverse research and development.

This study surveys the relevant literature by means of a literature review in order to analyze how metaverse technology can be applied to teleworking. Two databases including Web of Science (https://www.webofscience.com/) and Google Scholar (http://scholar.google.com) were selected for this study. Keywords such as “teleworking and metaverse” were used, and 18 publications were found to be relevant to the study. After excluding duplicates, less relevant and older literature, only 14 articles could be used as references for this study. Based on the exploration of this application scenario, this study discusses four levels of organizational change and issues that will be brought about by the metaverse office of the future.

It presents the application scenarios of the metaverse office in organizations, including immersive work experience, weak social networking and virtual meetings.

The pandemic triggers a desire for contactless working. The three main applications of the metaverse office also have a practical value which has been proven in some high-tech companies. It is foreseeable that an efficient, electronic and personalized office model will be enthusiastically adopted by society. Metaverse office will gradually step into people's view in the future.

The concept of the metaverse office has rarely been touched upon by theoretical research, although the technology is gradually becoming known. Even its application to teleworking has only recently been reached by some organizations.

This paper aims to explore the decline of the metaverse and the concurrent growth of online videos, examining their implications for libraries. It analyzes factors contributing to the metaverse decline, such as technical issues and privacy concerns, and explores the emergence and popularity of online video platforms.

This study applied the interpretive content/document analysis of literature harvested from different databases of Scopus, Web of Science and Directory of Open Access Journals. Given the shift in digital consumption patterns and their impact on libraries, the paper systematically reviews the literature to elucidate the changing landscape of digital engagement and its implications for library services and outreach efforts.

The paper identifies technical issues, privacy concerns and a lack of interoperability as key factors contributing to the decline of the metaverse. Conversely, the growth of online videos is driven by the emergence of platforms, increasing accessibility to high-speed internet and a diversification of content offerings. These trends reshape user preferences and behaviors, presenting both challenges and opportunities for libraries.

The decline of the metaverse and the rise of online videos underscore the importance of adaptation and innovation for libraries. To remain relevant in the digital age, libraries must transform their services to meet the demand for on-demand content and multimedia resources. The findings highlight the need for libraries to invest in digital literacy and media literacy programs, embrace emerging technologies and forge strategic partnerships with online video platforms. By adapting to changing trends and user preferences, libraries will continue to fulfill their mission of providing access to information and knowledge in the digital age.

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.

Despite the increasing interest in the metaverse—immersive three-dimensional virtual worlds wherein personalized avatars interact with one another—little is known about how users cognitively appraise and emotionally experience it. To fill this gap, the present study explores the emotional, behavioral and social consequences of users' cognitive appraisals, while focusing on social virtual reality (VR) as a representative entry point to the metaverse.

Drawing on cognitive appraisal theory against the backdrop of a framework for classifying emotions, this study develops and tests a theoretical model to account for users' continuance intention and its consequences in the social VR context based on two-wave panel survey data collected from 216 users of social VR platforms, including AltspaceVR, VRChat, Bigscreen and Rec Room.

The results of the first survey showed that perceived opportunity was more strongly influenced by technological opportunity than social opportunity, whereas perceived threat was more strongly affected by social threat than technological threat. Integrating the data collected from the first survey with those of the second survey, we also found that users' continuance intention positively influenced both their behavioral engagement and social self-efficacy.

By adopting a longitudinal approach, this study provides insights that may be valuable to researchers and practitioners who seek to use social VR for business purposes. This study also contributes to the metaverse literature by conceptualizing and operationalizing the opportunity and threat factors of social VR and identifying salient emotions that users experience in this context. Finally, this study has practical implications for addressing the social and technological features that may cause adverse user experiences in social VR.