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The purpose of this chapter is to show the topicality of reformation of the state tax system as an inseparable part of Russia’s digital economy.

The main problems of state tax systems impossible to solve without information technology (IT) products and wide practical implementation of information technologies are shown. The authors also show problems of formation of legal and information environment in the tax sphere.

The results of the research show the role of information technologies in Russian tax administration system. In particular, analysis of the main elements of tax administration, implementation of which is impossible without information production, is performed, and the influence of information technologies on the observation of tax administration principles in Russia is determined.

Based on the experience of foreign countries in the sphere of information production of tax system, the Russian practice of implementation of the modern information technologies and solutions in the tax sphere is given and the initial results are analyzed.

This study investigates how artificial intelligence (AI) chatbots persuade customers to accept their recommendations in the online shopping context.

Drawing on the elaboration likelihood model, this study establishes a research model to reveal the antecedents and internal mechanisms of customers' adoption of AI chatbot recommendations. The authors tested the model with survey data from 530 AI chatbot users.

The results show that in the AI chatbot recommendation adoption process, central and peripheral cues significantly affected a customer's intention to adopt an AI chatbot's recommendation, and a customer's cognitive and emotional trust in the AI chatbot mediated the relationships. Moreover, a customer's mind perception of the AI chatbot, including perceived agency and perceived experience, moderated the central and peripheral paths, respectively.

This study has theoretical and practical implications for AI chatbot designers and provides management insights for practitioners to enhance a customer's intention to adopt an AI chatbot's recommendation.

1. The study investigates customers' adoption of AI chatbots' recommendation.

2. The authors develop research model based on ELM theory to reveal central and peripheral cues and paths.

3. The central and peripheral cues are generalized according to cooperative principle theory.

4. Central cues include recommendation reliability and accuracy, and peripheral cues include human-like empathy and recommendation choice.

5. Central and peripheral cues affect customers' adoption to recommendation through trust in AI.

6. Customers' mind perception positively moderates the central and peripheral paths.

The study investigates customers' adoption of AI chatbots' recommendation.

The authors develop research model based on ELM theory to reveal central and peripheral cues and paths.

The central and peripheral cues are generalized according to cooperative principle theory.

Central cues include recommendation reliability and accuracy, and peripheral cues include human-like empathy and recommendation choice.

Central and peripheral cues affect customers' adoption to recommendation through trust in AI.

Customers' mind perception positively moderates the central and peripheral paths.

This paper aims to address a dilemma raised in the accounting literature on how managers of creative practices can produce and use accounting measurements that support employees’ self-determination to create whilst also building trust in them to work for the interests of the organisation.

Using pragmatic constructivism as a paradigmatic setting, the paper develops a learning method of trust building as a way for organisations to produce and use accounting measurements. Empirical analysis of the European Capital of Culture Aarhus 2017 demonstrates the method in action.

The study displays a learning method of trust building as an effective way for organisations to account for their creative practices without intruding on the creative process of the people involved. The method involves proactive judgement and pragmatic observation of the trustworthiness of the actors’ language games, construction of quality in the conceptual structures of management narratives and measurement models, and learning that narrows the gap between the actors’ proactive judgement and the pragmatic observation of trustworthiness. Through such processes, including principles of truth, dialogical interactions, ongoing reflections and co-authorship, trust can be built in self-determining, creative actors to drive intentional results.

The learning method of trust building extends the literature on trust building and on knowledge processes of performance measurement of actors in creative practices.

This is the first attempt in the accounting literature to develop a learning method of trust building.

The concept of organizational justice is defined, and, based on a review of the literature, ten principles of organizational justice are elaborated. Similarly, the elements of faculty trust are conceptualized and discussed. Then, a model of organizational justice and trust is proposed and tested using path analysis. The results underscore the symbiotic relations between trust and justice. The paper concludes with a few suggestions for future research and recommendations for practice.

The purpose of this study is to examine whether the three principles in the SysTrust^® service converge on a single construct to measure potential users' trust in the reliability of a system, and whether trust in the reliability of a system, as defined by the three SysTrust principles, affects potential users' intent to use the system.

In this study, the authors provide potential users with hands‐on experience with the online accounting system offered by Oracle Small Business Suites^®. The authors subsequently assess their perception of the extent to which the system meets the three SysTrust principles, and their intent to use the system.

The results show that potential users' perceptions of the three SysTrust principles converge on one factor, suggesting that they are indicative of the trust in system reliability as proposed by the AICPA and CICA. Moreover, the study shows that trust in system reliability, as defined by the three SysTrust principles, influences potential users' intent to adopt an online system.

This study is the only one to provide evidence that the SysTrust principles provide a valid means to holistically assess system reliability as needed by potential users of a system. This study also extends the Technology Acceptance Model (TAM) by including two unique trust components in the examination of online behaviors. The extended TAM shows that potential users' trust in system reliability and their trust in the internet interactively influence the intentions of these users to adopt online systems.

The purpose of this paper is to review, analyze and synthesize different pieces from literature to explore, define and describe the concept of social capital and its relationships with urban neighborhood design concepts. Additionally, to define the indicators and principles that can enhance social capital within urban design context. Moreover, to suggest theoretical urban neighborhood design concept that can adopt the changing discourse of social capital.

This research used the theoretical, analytical and descriptive approach-driven case study method. In all, 29 papers were analyzed to conclude the indicators that can measure social capital within the urban neighborhood design context and to conclude the required neighborhood design features and principles that influence social capital. Additionally, two new urban neighborhoods design concepts, cohousing and hybrid concepts that adopt new forms of social interaction, were studied, analyzed and then synthesized to suggest new neighborhood design concept, which is a heterotopia concept.

Heterotopia neighborhood concept aims to create real, different and heterogeneous functional spaces with different layers of meanings for people from different cultures in one place. Different visible enclosures are merged into spaces of otherness while the diversity gives a sense of entering another alternative place. The heterotopias neighborhood design principles aim to create a wide variety of forms, shapes and elements [different new spaces for different ritual activities to reflect the otherness self-reflection (homogeneous and scattered spaces)] and create linkage, hierarchy, contrast and mingling between spaces and places; well-defined functional effective spaces; different fantasy and leisure spaces; high standard quality of life and otherness space; flux in social realm and fluidity of spaces; mixed use and joint experience; and innovated technologies spaces to offer strange new temporalities.

This research recommended that different community stakeholders should participate in planning process, neighborhood urban design and decision-making process about public spaces to strengthen the community ties and achieve a heterotopia concept. Architect, urban designers and planners should adopt bottom-up design approach when designing neighborhood. Additionally, to avoid poor social capital research studies, the new researchers, practitioners and journal reviewers approaching social capital for the first time must read widely to gain an understanding of the concept from different perspectives and narrow their scope to their particular area of interest.

This research highlights the needs for empirical studies to examine the relationships/interrelationships between all neighborhood design principles and social capital. This might increase the knowledge on how we can design and increase the quality of neighborhood to foster social capital, which might offer interesting insights into how neighborhood urban design principles are combined to foster social capital within neighborhood context.

Neighborhood-based research encourages new suggesting concepts in designing every single place in the residential neighborhood in a way that can adapt the new forms of social interaction. This research scanned the current concepts of neighborhood design that concerned successfully with the changing forms of social relationships to conclude some design features and principles for neighborhood design to ensure and promote social public health and well-being. This research offers a unique perspective for better understanding the relationships between the neighborhood urban design as a spatial dimension and social capital. This research aims to enrich the socio-spatial knowledge and build a resilient urban community by suggesting theoretical urban neighborhood design concept, which is the heterotopia concept, and providing the urban designers and architects with a valuable thinking tool to design spaces.

Global virtual teams (GVTs) – composed of members in two or more countries who work together primarily using information and communication technologies – are increasingly prevalent in organizations today. There has been a burgeoning of research on this relatively new organizational unit, spanning various academic disciplines. In this chapter, we review and discuss the major developments in this area of research. Based on our review, we identify areas in need of future research, suggest research directions that have the potential to enhance theory development, and provide practical guidelines on managing and working in GVTs.

Drawing on the social presence theory, this study aims to explore how supplier–customer social media interactions influence supplier observers’ trust in the customers and what mechanisms contribute to variation in trust experience.

A total of 36 semi-structured interviews were conducted with Chinese suppliers using WeChat for business-to-business interactions. Data were analyzed in three steps: open coding, axial coding and selective coding.

Findings reveal that varied trust is based not only on the categories of social presence of interaction – whether social presence is embedded in informative interactions – but also on the perceived selectivity in social presence. Observer suppliers who experience selectivity during social and affective interactions create a perception of hidden information and an unhealthy relationship atmosphere, and report a sense of emotional vulnerability, thus eroding cognitive and affective trust.

The findings contribute new understandings to social presence theory by exploring the social presence of interactions in a supplier–supplier–customer triad and offer valuable insights into business-to-business social media literature by adopting a suppliers’ viewpoint to unpack the mechanisms of how social presence of interaction positively and negatively influences suppliers’ trust and behavioral responses.

Drawing on social exchange and similarity attraction theories, the purpose of this paper is to explore the effect of soft attributes (e.g. social and relational attributes) on hard attributes (e.g. core attribute performance) in a high contact service context, namely in the hair care service environment.

This research extends the key mediating variable model (KMVM) of Morgan and Hunt by hypothesising that, while trust fully mediates the effect of soft attributes on loyalty, trust only partially mediates the effect of hard attributes on loyalty. Data were collected using the critical incident technique from 176 students.

Supports the fully mediating role of trust for soft attributes and a partially mediating role of trust for hard attributes.

Future research should test the model in contexts that involve less employee‐customer contact and interaction.

The study underscores the practical importance of investing in non‐core (soft attributes such as social and relational attributes that focus on social bonding) attributes in addition to core attributes (hard attributes such as performance excellence of key service delivered) in service marketing.