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Article
Publication date: 18 July 2024

June Cao, Zijie Huang, Ari Budi Kristanto and Tom Scott

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and…

Abstract

Purpose

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

Design/methodology/approach

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Findings

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

Originality/value

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 8 August 2024

Rekha Attri, Subhadip Roy and Sharuti Choudhary

This study aims to explore the impact of augmented reality (AR) technologies on consumer information processing and value perceptions in physical stores. Specifically, it…

Abstract

Purpose

This study aims to explore the impact of augmented reality (AR) technologies on consumer information processing and value perceptions in physical stores. Specifically, it investigates how the vividness, novelty and interactivity of AR shape utilitarian and hedonic value perceptions, and influence consumer purchase and continuance behaviour.

Design/methodology/approach

The study used the store intercept survey method at 15 retail outlets across four metro cities in India, representing nine prominent retail brands deploying AR technologies. The data collected (n = 650) were subjected to exploratory and confirmatory factor analysis.

Findings

Major findings confirm a significant effect of vividness, novelty and interactivity on utilitarian and hedonic value perceptions of in-store AR experiences of customers in physical stores. Hedonic value was found to affect continuance intention but not purchase intention, while utilitarian value was found to affect purchase intention but not continuance.

Research limitations/implications

This study extends the stimulus–organism–response model’s application to AR in physical stores by integrating the impact of vividness, novelty and interaction on both utilitarian and hedonic values and revealing their significance in influencing purchase intentions and continuance.

Practical implications

Major findings advise retailers to increase AR experience adoption in stores and illustrate the process through which purchase and continuance intentions may be influenced.

Originality/value

This is one of the few studies that explore the impact of AR on consumer attitudes and intentions in physical stores. In addition, the study explores the effect of AR tools as a process that passes through value perceptions and then affects the consumer.

Details

Journal of Services Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0887-6045

Keywords

Article
Publication date: 2 April 2024

Mohammad Iranmanesh, Madugoda Gunaratnege Senali, Behzad Foroughi, Morteza Ghobakhloo, Shahla Asadi and Erfan Babaee Tirkolaee

Understanding how to retain users of augmented reality (AR) shopping apps and to motivate them to purchase is vital to the success of AR apps. This study assessed the chain effect…

Abstract

Purpose

Understanding how to retain users of augmented reality (AR) shopping apps and to motivate them to purchase is vital to the success of AR apps. This study assessed the chain effect of AR attributes on purchase intention and reuse intention through cognitive and affective factors.

Design/methodology/approach

The data were collected from Thai users of the IKEA Place app using an online survey. A link to the survey was posted on Thai furniture groups on social media platforms. The 439 responses were analysed using the partial least squares (PLS) approach.

Findings

The results revealed that all four AR attributes, namely interactivity, vividness, novelty and spatial presence, significantly influence perceived enjoyment, perceived diagnosticity and perceived value. Brand attitude, as a key driver of purchase intention, is influenced by perceived value. Attitude towards the app significantly affects reuse intention and is affected by affective and cognitive factors.

Practical implications

The findings enable shopping app designers and marketers to successfully promote the brand, retain users and boost sales by effectively incorporating AR.

Originality/value

The study extends the literature on the impacts of AR apps on customer behaviours by including affective factors in addition to cognitive factors to explain why AR attributes influence customer attitudes and behaviours. Furthermore, the study demonstrates the serial causal paths from AR attributes to customer behaviours.

Details

Asia-Pacific Journal of Business Administration, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-4323

Keywords

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