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This study aims to identify and explore different risk typologies associated with consumer acceptance of purchase recommendations from voice assistants (VAs).

Drawing on components of perceived risk, consumer trust theory, and consumption value theory, a research model was proposed and tested using structural equation modeling (SEM) with data from 482 voice shoppers.

The results reveal that, unlike risks associated with physical harm, privacy breaches, and security threats, a variety of other concerns—including financial, psychological, social, performance-related risks, time loss, and the overall perceived risks—significantly influence consumers' willingness to accept VAs purchase recommendations. The effect is mediated by trust in VA purchase recommendations and their perceived value. Different types of risk affect various consumption values, with functional value being the most influential. The model explains 58.6% of the variance in purchase recommendation acceptance and significantly elucidates the variance in all consumption values.

This study contributes crucial knowledge to understanding consumer decision-making processes as they increasingly leverage AI-powered voice-based dialogue platforms for online purchasing. It emphasizes recognizing diverse risk typologies associated with VA purchase recommendations and their impact on consumer purchase behavior. The findings offer insights for marketing managers seeking to navigate the challenges posed by consumers' perceived risks while leveraging VAs as an integral component of modern shopping environments.

This study aims to investigate the influence of perceived luxuriousness on consumers’ revisit intentions via the mediating effects of positive and negative emotions based on the Stimulus-Organism-Response (SOR) model. In this context, “luxuriousness” specifically refers to the richness of furnishings, including the visual allure of aesthetic design and the surrounding cues.

A quantitative approach using a survey method is employed to analyse the collected 289 data from consumers of bubble tea. Partial least squares structural equation modelling is chosen as the main analytical approach to examine the research model.

The results showed that perceived luxuriousness has a significant positive influence on positive emotion and a significant negative influence on negative emotion. Furthermore, positive emotion positively affects revisit intentions, whereas negative emotion negatively affects revisit intentions. Positive emotion mediates the relationship between perceived luxuriousness and revisit intentions, but negative emotion does not.

In terms of theoretical contributions, this study contributes to the SOR model by exploring the influence of perceived luxuriousness on revisit intentions via the mediating effects of emotions in the bubble tea context, which has not been previously examined by past studies. In terms of managerial implications, this study provides insights into how to leverage the element of luxury to encourage consumers to revisit bubble tea stores.

This study investigates how attention deficit/hyperactivity disorder (ADHD) in entrepreneurs functions through coping schema to affect entrepreneurship-related cognitions. It is proposed that the resource-induced coping heuristic (RICH) bridges the conceptual gap between pathological cognitive executive control/reward attributes and cognitive resources, specifically entrepreneurial alertness, cognitive adaptability and entrepreneurial intent.

With data from 581 entrepreneurs, this study utilizes partial least squares structural equation modeling for analysis. Additionally, a two-stage hierarchical component modeling approach was used to estimate latent variable scores for higher-order constructs.

Findings indicate the RICH mediates the relationships ADHD has with alertness, cognitive adaptability and entrepreneurial intent.

The RICH is introduced as a mechanism to explain how ADHD indirectly influences entrepreneurial alertness, cognitive adaptability and entrepreneurial intent.

This chapter discusses the extension of legal equality between male and female citizens in four states in North Africa – Tunisia, Egypt, Morocco and Algeria – through one specific lens: A married woman's legal capacity to initiate and obtain divorce without the husband's consent. Building on the works of Stein Rokkan and Reinhard Bendix on the expansion of citizenship to the ‘lower classes’, it is argued that amendments in divorce law by introducing in-court divorce for women, in addition to out-of-court divorce, is a significant institutional change that extends legal equality between men and women. The introduction of in-court divorce expands female citizenship by bolstering woman's juridical autonomy and capacity in state law. Changes in divorce laws are thus part of state centralization by means of standardizing rules that regulate family law through public administrative institutions rather than religious organizations. Two questions are addressed: First, how did amendments in divorce laws occur after independence? Second, in which ways did women's bolstered legal capacity in divorce have a spill over effect on reforms in other patriarchal state laws? Based on observations on sequences of change in four states in North Africa, it is argued that amendments that equalize between men and women in divorce should be seen as a key driver for reforms in other state laws, that reduce legal inequality between male and female citizens. In all four states, women's citizenship was extended in nationality law and criminal law after amendments in divorce law gave women unilateral legal power to exit a marital relationship.

Misperceptions hinder our ability to effectively respond to health crises such as the COVID-19. We aimed to examine the dynamic influences between information exposure, information trust and misperceptions during the early phase of the COVID-19 pandemic. Specifically, we focused on the relative influence of exposure to COVID-19-related information via social media versus interpersonal offline communication.

The current study conducted a two-wave national survey of US adults in May and June of 2020 with a two-week time interval. A professional polling firm recruited participants, and 911 and 679 respondents participated in the first and the second wave survey, respectively. To test proposed hypotheses, researchers conducted path analyses using AMOS 27.0.

Findings show that individuals exposed to COVID-19-related information via social media are likely to hold increased misperceptions. In contrast, exposure to COVID-19-related information offline did not elicit any effects on misperceptions. The exposure to information on social media was positively associated with trust in that information, which, in turn, contributed to an increase in misperceptions. Furthermore, when examining the effects of misperception, it was found that misperceptions increased the likelihood of individuals being exposed to and having trust in COVID-19-related information on social media. The findings provide valuable insights into the role of social media as a platform where a detrimental cycle thrives, shaping the formation of misperceptions and cultivating a heightened dependence among individuals with elevated misperceptions.

The current study significantly extends the findings of prior research by examining the differential effects of social media and interpersonal communication offline on misperception and by revealing the intricate dynamics between information exposure and misperception by focusing on the role of trust. The findings emphasize the detrimental role of social media in generating a vicious information cycle. That said, seemingly superficial discussions about health crises within a social media environment rich in misinformation can contribute to fueling a self-reinforcing loop, making it challenging to effectively counteract misperceptions.

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

In banking services, how customers interact with their bank – whether it’s through the physical branch or online – plays a significant role in how they feel about the experience. It’s not just about performing the service; it’s also about building trust, keeping them committed and getting them engaged so that a long-lasting relationship is developed. While there’s abundant research about trust and commitment in banking, not many studies have looked at how customers see both the online and offline sides of banking, especially in credit unions. Credit unions emphasize proximity with members, so it’s important to understand how these different ways of interacting affect how much people trust the credit union and stay committed to it and how engaged they feel as members. This study aims to explore this issue.

A quantitative survey was conducted using partial least squares structural equation modeling (PLS-SEM). The survey was answered by 195 members of one of the most traditional credit unions in Brazil.

The results suggest that both face-to-face and digital channels’ dimensions impact trust, which in turn influences commitment. Engagement is influenced by both trust and commitment, providing inputs to the value co-creation process.

The research presents relevant contributions to academia by deepening the understanding of the role of different service channels in value co-creation and customer engagement. It also offers significant contributions to the cooperative, which can improve the member experience in interaction channels to consequently develop lasting relationships and stimulate the engagement of its members.

This paper aims to introduce two draft concepts, spiritual self-managed teams and holacracy, as solutions for reducing the friction within neo-enterprises and the issues of hierarchical leadership dynamics and mindset present within orthodox organizations’ structures and communications and they help businesses to grow further, achieve their goals, and become self-sustainable.

To counter the popular maxim, “management and leadership are what cause many problems for organizations and its people,” the authors argue for six novel propositions constructed around the two draft concepts following a critical review and meta-analysis of notable business/leadership cases, presented in a narrative-based descriptive style.

This article presents a list of novel propositions for entrepreneurs, managers and researchers who may investigate further and possibly test it in organizations. The findings merit opening new frontiers for perceiving leadership, group dynamics and decision-making in organizations using spiritual ideas.

Adopting the paper’s content can benefit organizations’ management, efficiency and sustainability. Implementation of the two novel concepts – spiritual self-managed teams and holacracy – and their combination can significantly reduce friction within organizations’ structures and communications.