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This study investigates to what extent the values perceived by tourists throughout cultural tours impact their overall satisfaction levels and behavioral intentions related to the destination. This study further examines the moderating role of tour guide competency in the relationship patterns concerned.

Empirical data were collected via a survey from 420 foreign tourists who visited Cappadocia and participated in guided cultural tours. Partial least squares-structural equation modeling was used for data analysis.

Study results reveal that the effects of quality, emotional, monetary and social value perceptions of tourists gained through cultural tour experiences on their overall satisfaction levels and the effects of overall satisfaction on recommendation and revisit intention are positive and significant. Furthermore, the moderating role of tour guide competency is significant and positive in the relationships between quality value and satisfaction and between satisfaction and revisit intention.

This study offers a critical analysis of discoveries concerning the pivotal role of tour guide competency within the cultural tour experience.

Following behavioral finance and monetary wisdom, the authors theorize: Decision-makers (investors) adopt deep-rooted personal values (the love-of-money attitudes/avaricious financial aspirations) as a lens to frame critical concerns (short-term and long-term investment decisions) in the immediate-proximal (current income) and distal-omnibus (future inheritance) contexts to maximize expected utility and ultimate serenity across context, people and time.

The authors collected data from 277 active equity traders (professional money managers and individual investors) in Pakistan’s two most robust investment hubs—Karachi and Lahore. The authors measured their love-of-money attitude (avaricious monetary aspirations), short-term and long-term investment decisions and demographic variables and collected data during Pakistan's bear markets (Pakistan Stock Exchange, PSX-100).

Investors’ love of money relates to short-term and long-term decisions. However, these relationships are significant for money managers but non-significant for individual investors. Further, investors’ current income moderates this relationship for short-term investment decisions but not long-term decisions. The intensity of the aspirations-to-short-term investment relationship is much higher for investors with low-income levels than those with average and high-income levels. Future inheritance moderates the relationships between aspirations and short-term and long-term decisions. Regardless of their love-of-money orientations, investors with future inheritance have higher magnitudes of short-term and long-term investments than those without future inheritance. The intensity of the aspirations-to-investments relationship is more potent for investors without future inheritance than those with inheritance. Investors with low avaricious monetary aspirations and without inheritance expectations show the lowest short-term and long-term investment decisions. Investors' current income and future inheritance moderate the relationships between their love of money attitude and short-term and long-term decisions differently in Pakistan's bear markets.

The authors help investors make financial decisions and help financial institutions, asset management companies, brokerage houses and investment banks identify marketing strategies and investor segmentation and provide individualized services.

Professional money managers have a stronger short-term orientation than individual investors. Lack of wealth (current income and future inheritance) motivates greedy investors to take more risks and become more vulnerable than non-greedy ones—investors’ financial resources and wealth matter. The Matthew Effect in investment decisions exists in Pakistan’s emerging economy.

This paper aims to validates a framework using the Uses and Gratifications Theory (UGT) to study the effect of values, i.e. Functional Value (FV), Social Value (SV), Emotional Value (EV) and Monetary Value (MV), on the Patronage Intention (PI) of Social Network Users (SNU’s) with mediating role of Perceived Usefulness (PU).

A survey method was used to collect responses from 302 SNUs, and the variance-based structural equation method was used to understand the relationships among the constructs.

The results found a significant positive effect of FV and EV on Perceived Usefulness (PU) and MV and PU on Patronage intention (PI) of SNUs. Further, PU partially mediated the relationship of EV with PI.

This study used the UGT to understand the effect of values on the PI of SNUs. This research study contributes to the existing social networks/social media literature.

The proliferation of non-fungible token (NFT)-based crypto-art platforms has transformed how creators manage, own and earn money through the creation, assets and identity of their digital works. Despite this, no studies have examined the drivers of continuous content contribution behavior (CCCB) toward NFTs. Hence, this study draws on the theory of relational bonds to examine how various relational bonds affect feelings of psychological ownership, which, in turn, affects CCCB on metaverse platforms.

Using structural equation modeling and importance-performance matrix analysis, an online survey of 434 content creators from prominent NFT platforms empirically validated the research hypotheses.

Financial, structural, and social bonds positively affect psychological ownership, which in turn encourages CCCBs. The results of the importance-performance matrix analysis reveal that male content creators prioritized virtual reputation and social enhancement, whereas female content creators prioritized personalization and monetary gains.

We examine Web 3.0 and the NFT creators’ network that characterizes the governance practices of the metaverse. Consequently, the findings facilitate a better understanding of creator economy and meta-verse commerce.

Gamification is a strategic approach employed by practitioners to foster meaningful engagement and enhance the acceptance of recommendations. Gamification affordances (e.g. achievement, self-expression, interaction, and cooperation) catalyze significant psychological processes in consumers, leading to behavioral changes. Despite its application, a gap remains in understanding how these gamification affordances in e-commerce contexts impact customers' perceived values and drive recommendation acceptances.

Employing affordance theory and perceived value theory as our foundation, we have crafted a comprehensive framework that addresses the multifaceted nature of e-commerce gamification, thereby unifying the fragmented knowledge in this area. We implemented a quantitative research design to empirically test the proposed model.

The research reveals that the four principal affordances of gamification – achievement, self-expression, interaction, and cooperation – significantly enrich consumer values across hedonic, utilitarian, and social dimensions. This enrichment facilitates an increased propensity for accepting recommendations.

This study provides a novel lens through which to view the influence of gamification affordances on recommendation acceptance within gamified e-commerce settings. It delineates the effects of each affordance on consumers' perceived value and highlights the pivotal affordances that shape gamified e-commerce experiences. These insights yield actionable strategies for practitioners aiming to refine e-commerce gamification designs and cultivate more engaging consumer interactions.

The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development.

A qualitative approach was used to analyse the case of Waratah Coal Pty Ltd vs Youth Verdict Ltd – a dispute over a lease to establish a coal mine. The study draws on Carnegie et al.’s (2021a, 2021b) multidimensional definition of accounting and the Carnegie et al.’s (2023) framework for analysis to explore how different parties drew on accounting concepts to support their position over the sustainability of the mining lease proposal.

A multidimensional perspective on accounting appears to have clear transformative potential and can be used to champion a culture of sustainable development. This approach also has broad societal, environmental and moral implications that transcend Western financial metrics. This study shows that relying solely on accounting as a technical practice to pursue economic benefits can result in contested arguments. Overall, this analysis illustrates how the wider public, and notably First Nations communities, might challenge accounting methodologies that marginalise cultural and social narratives.

This paper expands accounting research by demonstrating how fully embracing accounting’s capacities can create a space for hearing multiple voices, including those silenced by Western accounting practices. Specifically, this study presents a unique case in which the authors incorporate the voices and views of those affected by accounting-based decisions.

Drawing upon a political economy approach, this article aims to analyze the transformations in the labor market within the context of contemporary capitalism, focusing on the phenomenon of financialization.

Financialization is defined as a distinct wealth pattern marked by a growing proportion of financial assets in capitalist wealth. Within financial markets, corporate performance is continuously assessed, in a process that disciplines management to achieve expected financial results, with consequences throughout corporate management.

We find that this phenomenon has implications for labor management, resulting in the intensification of labor processes and the adoption of insecure forms of employment, leading to the fractalization of work. These two mechanisms, added to the indebtedness of workers, constitute three elements for disciplining labor in contemporary capitalism.

We argue that these forms of discipline constitute a subsumption of labor to finance, resulting in an increase in labor exploitation. This formulation of the relationship between financialization and changes in the realm of labor also contributes to understanding the unrealizing potential of social free time in contemporary capitalism.

This study evaluates the effect of transparency measures on public procurement efficiency, focusing on Thailand’s Infrastructure Transparency Initiative (CoST). This study aims to understand its impact on the country’s public infrastructure procurement practices.

This paper analyses Thailand’s government construction procurement data, focusing on budgetary savings and CoST process participation. Budgetary savings are this study dependent variable, while the main intervention variable is the adoption of the CoST data disclosure standard. This study uses multiple linear regression, fixed-effects model and propensity score matching with the logit model for a comprehensive analysis.

This study shows that using the CoST data disclosure leads to notable budget savings in Thai public construction procurement. With CoST’s introduction, the savings rose by Baht 9.6m, and even with added controls, the savings remained significant at around Baht 3.3m. The savings consistently stay near 5% across different models. The propensity score matching method confirms these results, consistent with factors such as open bidding and agency categorisation.

This study might not capture all benefits, especially non-financial ones. Thailand’s unique context and potential biases in data sources also need consideration.

CoST evidence backs Thailand’s procurement transparency. This study recommends broadening CoST, streamlining online platforms and promoting digital public engagement. Training stakeholders and partnering with state-owned enterprises and local agencies is vital to align with CoST and mitigate risks.

This study shows a clear link between transparency from information disclosure and budget efficiency in public procurement, using data from Thailand. It highlights the potential of transparency measures in developing countries.

This study combines institutional and organizational learning perspectives to investigate the impact of institutional distance and institution-specific cross-border acquisition experience in emerging markets on cross-border acquisition performance.

The sample consists of 874 transactions involving targets across 37 emerging markets by 484 different acquirers from 45 developed and emerging markets. The authors decompose institutional distance and acquisition experience along their cultural, administrative, geographic and economic dimensions.

The authors find that cultural, administrative and geographic distance have a negative impact on acquisition performance. In contrast, economic distance does not appear detrimental to acquisition performance across markets. The study provides evidence that a company may apply learnings from previous transactions in similar cultural and economic emerging market environments to elevate the likelihood of a successful acquisition.

This study offers a more fine-grained perspective of the distance concept by decomposing the concepts of institutional distance and acquisition experience along different institutional dimensions. The research across 37 emerging markets sheds light on which of the similarities and differences between these markets are relevant concerning acquisition experience and performance.

This study aims to determine how changes in macroeconomic indicators and the housing prices index (HPI) are related. These factors can cause short-term and long-term changes in the housing market in Spain.

The study used cointegrating regression, fully modified ordinary least squares and dynamic ordinary least squares methodologies. The models are trained using quarterly time series data for these parameters from 2010 to 2022. A comprehensive examination is conducted to explore the relationship between macroeconomic issues and fluctuations in the HPI.

The results indicate statistically significant short-run effects (p < 0.05) of economic growth, inflation, Spanish stock indices, foreign trade and the interest rate on HPI. The inflation variables, Spain’s stock indices, interest rate and monetary rate, have statistically significant long-run effects (p < 0.05) on HPI. The exchange rate, unemployment and money supply have no substantial impact on HPI in Spain.

The study’s findings significantly contribute to increased information concerning the level of investing activity in the Spanish housing sector. After conducting an in-depth study of both the long-run and short-run connections with HPI, the study proved to be highly effective in formulating appropriate policies.