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The purpose of the paper is to construct a model that considers video purchase and then identifies the logical relationships implied by the parameters to explore video platform operation mechanisms.

The authors analyzed the video platform system using a mathematical modeling approach and numerical optimization techniques. Through pricing decisions, the authors obtained equilibrium results for the profitability of the video platforms and analyzed the favorable market factors. The authors then extended the model by analyzing the competitive strategies of the two video platforms in the market.

The authors find that advertiser profitability, ad nuisance, video sensitivity and video creator network effects are important factors influencing the pricing strategy of video platforms. During positive market conditions, video platforms tend to lower their prices until they absorb enough users. As market conditions change, the price adjustment strategies of video platforms are affected by parameter changes and inter-parameter relationships.

The study considers the network effects of video creators, which provides a realistic reference for scholars and managers. In addition, the authors consider the bargaining power of platforms when purchasing content. The authors provide a fresh perspective for scholars while filling a gap in the field as video platforms can acquire a portion of the content on the market by setting a purchase price.

This study aims to study the factors that drive non-users of digital banking services rendered by Islamic banks in Malaysia towards their adoption of digital services in the banking 4.0 era using the innovation diffusion theory (IDT), also known as the diffusion theory of innovation (DOI).

IDT theory and literature on intention to adopt digital bank services were reviewed in a bid to contribute to the factors that drive non-users to adopt digital banking.

The review suggests that the adoption of digital banking is determined not only by perceived relative advantage, and perceived compatibility but also by additional factors in IDT theory, which are technology self-efficacy and perceived expected benefits. On the contrary, perceived complexity does not turn out to be a factor of digital banking adoption.

Considering this paper in terms of the limited scope of the theory rendered and the context, it should be given proper attention when interpreting future outcomes when further investigations are brought into play in terms of population and sampling method.

This paper serves as a guide to ensure the better planning of non-users’ adoption factors related to Islamic bank customers in both theory and practice.

DOI is extended in the context of digital banking, as evidenced by empirical results, and literature shows that IDT integrated with the technology self-efficacy model is yet to be proposed in the digital banking adoption by Islamic bank customers. Additionally, variables, namely, perceived expected benefits and technology self-efficacy, are proposed in IDT’s existing model. Current findings will therefore serve as a relevant reference for digital technology specialists, policymakers, Islamic banks’ IT managers, academicians and future researchers.

The relationship between medicine and video games is growing tremendously. In the field of medicine, realistic simulation and games have risen in popularity, and in turn, gamification has transformed the game elements into a non-gaming world for human engagement like motivation and performance. It is not surprising that game-based learning has branched out in the realm of the medical world. The person’s psychological state determines the effectiveness of education during training. This study aims to examine how the usage of immersive technology impacts users’ tendency to access immersive resources for learning during an emergency like the COVID-19 pandemic. Augmented reality (AR) apps have grown to be a popular tool in education nowadays. The purpose of using AR applications is to impart knowledge during the COVID-19 pandemic. An investigation was conducted to test the effectiveness of immersive technology in learning by developing a game-based experimental model and testing it on 100 non-randomly selected users of various ages. This study shows that users are open to new teaching approaches, including AR applications, in response to the challenges presented by the pandemic. AR applications provide a potential solution to the difficulties associated with education by providing an immersive and interesting experience that enhances learning-based results. This demonstrates that while using AR apps, an individual’s viewpoints and sense of control over their learning are more essential in influencing their conduct. By integrating AR apps into learning systems, immersive education may enhance users’ engagement, motivation and overall learning experiences.

Convenience sampling was chosen as the method for data analysis. One hundred users from a leading private university in the northwest part of India participated in this study. This gave a minimum sample size of 79 participants. To analyse the user experience (UX), a UX questionnaire was adopted. In this research paper, the researcher explores the importance of immersive games that emphasise awareness and experience through a series of questionnaires to assess the effective awareness of COVID through immersive technology, because the immersive element plays a major role in the quality and success of awareness through COVID-19 fighter video games as an interactive learning platform.

Results showed that most people do not know how to deal with an infected person in a critical situation; either they feel scared or deal without taking precautions. COVID-19 fighters are empowered with a virtual patient, which players can interact with. Once the user finishes the FPS game, he must find out the source of viruses that will be an AR-based virtual patient. The first step of the instruction will ask the user to give the mask to the infected person; in the second step, it will ask the user to sanitise his body. In the third step, it will ask to hospitalise.

The research offers empirical evidence on the effectiveness of augmented reality-based game approaches to increase reality in basic education to boost the awareness of individuals. The report also gives an example of good cross-cutting education materials that provide the player with a very valuable tool for understanding knowledge of covid awareness by playing the COVID-19 fighter game.

This study aims to empirically examine the impact of perceived risks, optimism and financial literacy on trust and the perceived value of cryptocurrencies. It will also examine the impact of trust on the perceived value of cryptocurrencies.

A quantitative approach is followed. A questionnaire was designed to collect data from 308 respondents in Jordan. The Structural Equation Modeling – Partial Least Squares (SEM-PLS) method was used to evaluate the research model and test hypotheses.

The results of PLS algorithm analysis showed that perceived risks negatively impact the optimism and trust in cryptocurrencies. This study revealed that while financial literacy minimizes the perceived risks, it serves to enhance optimism and improve the perception of the value of cryptocurrencies. Furthermore, the findings of this study show that optimism plays a significant role in trust and perceived value.

This study provides new insights into the literature on cryptocurrencies adoption, blockchain theory, the theory of trust in financial systems, the role of the optimism factor and the perception of the value of cryptocurrencies. It also provides important practical implications for different stakeholders.

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.

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.

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.

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.