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Downward line extension is a valuable growth strategy that enables multiple products and services to meet diverse customer needs. However, downward extended products launched by high-status brands may be challenged by horizontal extended products launched by relatively low-status brands when these two types of products target similar consumers. This study aims to examine the impact of product type (horizontal extended versus downward extended) on consumers’ purchase intentions, the underlying mechanism and the moderating role of power distance belief.

Four scenario-based experiments were conducted to probe the research questions.

Consumers develop lower purchase intentions for downward (versus horizontal) extended products due to the reduction of perceived fit and self-congruity (Study 1). Beyond that, power distance belief moderates the impact of product type on consumers’ purchase intentions, as a low power distance belief reduces the negative effect of downward line extension (Studies 2a, 2b and 2c). Perceived fit and self-congruity mediate the interaction effect between product type and power distance belief on consumers’ purchase intentions (Study 2c).

This study provides marketing practitioners with guidance on implementing the strategy of downward line extension.

This study serves as a preliminary effort to compare consumers’ responses between downward and horizontal extended products, which deepens the understanding of downward line extension. It also contributes to the body of knowledge about line extension and power distance belief by demonstrating the moderating role of power distance belief in a line extension context.

This chapter focusses on analysing the origins and evolution of the SWOT analysis. It explains the drivers and limitations of the conventional SWOT analysis, laying the groundwork for new decision-making models that can aid researchers and practitioners in comprehending both the external landscape and the internal characteristics of a company. This chapter demonstrates how the strengths, weaknesses, opportunities, and threats of the SWOT analysis can be approached dynamically. Conventional SWOT analysis offers only a limited perspective on the environment and employs terminology that can confuse users, hindering their clear understanding of the factors that influence an organisation’s situation. This chapter provides a concise literature review of tools for evaluating quality management, its resources, and the surrounding environment, which serves as a valuable means to grasp the economic and social context within which a firm operates.

The purpose of this paper is to understand how hospitality companies can best explain controversial corporate social responsibility (CSR) activities to consumers who may not agree with the CSR activity. This research explores message framing through emotional and cognitive appeals to influence consumer perceptions of the Gideon Bible in USA hotel rooms. The study uses the theory of deontic justice to measure the impacts of messaging on consumer perceptions of the morality of the Gideon Bible as suicide prevention in hotels and its relation to controversial CSR initiatives.

The study uses an experimental study design via a self-administered survey to analyze participants’ perceptions of the placement of the Gideon Bible in hotel rooms and participants’ attitudes toward CSR initiatives based on deontic justice and religion using different message framing conditions.

Results show that religion was a major determinant of attitude towards the Gideon Bible, but the sentiment analysis also revealed that negative perceptions can be mitigated through message framing via emotional and cognitive appeals. Additionally, the cognitive appeal did impact CSR perceptions, as did identifying as Christian. Moral outrage emerged as a significant moderator for the relationships between message framing, attitudes toward the Gideon Bible and CSR.

This study provides an extension of deontic justice research to examine justice traits in accepting controversial CSR.

Sustainable tourism is becoming more popular all over the world. Eco-friendly (green) hotels are properties that are friendly to the environment and are becoming increasingly popular among green travellers. Electronic word-of-mouth is a technique of communicating with consumers in order to share their experiences, and it is a significant marketing tool for hotels. This paper aims to identify the main themes shared in online reviews by tourists visiting eco-friendly hotels, and which of these themes were associated with satisfaction and dissatisfaction ratings.

The research used qualitative content analyses to analyse 1,202 user-generated content of the top 10 hotels in UK shared by guests on an online platform.

The analyses revealed nine themes in descriptions of airline travel experiences. These are “hotel amenities”, “services”, “location”, “staff”, “eco” (eco-friendly activities), “value” and “recommend/revisit” (intentions). Negative comments are associated with the “bathroom”, “mattress”, “water”, “bed”, “price”, “shower”, “Wi-Fi” and “restaurant” concepts.

This study differs from previous research in which it aims to address a void in the literature on the shortcomings of research focused on finding the dominant themes expressed in online reviews by tourists visiting eco-friendly hotels, and it does so using data mining approach.

Australia appears to be encountering a crisis in the protection of certain heritage places, despite its strong reputation in heritage conservation built up since the 1970s. Consequently, this paper examines changes to national cultural heritage management policy over the last few decades to understand more about this crisis.

Indigenous (Aboriginal and Torres Strait Islander heritage) was selected as the key focus. This paper applies a cultural heritage management framework tested first in Hong Kong to measure Australian paradigm change over 45 years.

It found the 1990s shift away from the provision of independent technical advice on national heritage policy has had a major impact. This shift is based on a change in ethos away from the earlier Whitlam/National Estate broader vision of heritage responsibilities towards a narrower more conservative one at the national level. Also, it found that studies and policymaking should allow for Indigenous voices. More Indigenous input in heritage policy formulation at all levels of government would further decolonise Indigenous heritage governance to deal justly with Indigenous Australians and their heritage.

Resources did not allow for comparative studies of the non-Indigenous (historic) and natural heritage as part of the current study.

The study also included a consultation paper and an online conference presentation that have raised questions about the efficacy of current national policy on Indigenous places, on which a national conversation is urgently needed. The recent review of the National Heritage Strategy by the Australian Commonwealth Government based some of its proposed options on those listed in the consultation paper to initiate this conversation in a limited way.

One finding is that attention to heritage policy and protection must be ongoing at all levels of government and inclusive of First People's human rights, particularly those concerning their heritage. In regard to Australia, most Aboriginal and Torres Strait Islander respondents in this study would like to see targeted funding return for more than just iconic Indigenous places and for the creation of a more independent heritage body that allows them more self-determination in the care of their heritage.

The paper's value is that it investigates the Australian Heritage Commission's impact in the development of Australian cultural heritage management and associated national policy. Also, it provides insights for other postcolonial or New World settler societies dealing with the same issues or any decision-makers considering establishing a national independent body to oversee heritage protection and policymaking.

The service industry is facing the huge impact of digital transformation, in which artificial intelligence (AI) plays one of the most important roles. This study aims to expand the understanding of the AI acceptance framework and confirm whether consumers’ digital skills have a moderating effect on the research model.

Hypotheses were tested using a data set of 1,641 individuals. Partial least squares structural equation modeling and multi-group analysis were used to estimate the model.

The results indicate that antecedent factors influence consumers’ willingness to use AI devices in services. The two groups of different digitally savvy respondents differ because the influence of anthropomorphism, social influence and hedonic motivation on respondents’ perceived efforts to use AI devices in service delivery depends on respondents’ digital skills.

The novel contribution of this study is reflected in a comprehensive model that explains the moderating effect of individual digital skills on willingness to use AI devices. The attitudes of experienced and digitally skilled consumers are valuable and highlight some important theoretical, practical implications and future lines of research.

Electric cars (EC) adoption represents a strategic action aimed at promoting environmental sustainability. Although Millennials and Gen Z represent the greatest potential market for EC, their adoption remains low; thus, this study focused on examining the role of motive in predicting EC adoption intention within these two generations’ population. Built upon the fundamental motive framework, this research explores the motives that lead to EC adoption intention. Subsequently, this study aims to examine the role of performance expectancy as the mediating variable and EC attributes beliefs as the moderating variable that can promote EC adoption intention.

Both exploratory and confirmatory methods were used in this investigation. Using an exploratory approach, this research explores the fundamental motives and the attributes of EC that influence EC adoption intention. Using a confirmatory approach, this research tests the mediating role of performance expectancy. To collect the data, an online survey was administered to 260 young consumers in Indonesia.

The results of PLS-SEM analysis from the data revealed that self-protection, kin-care, status and affiliative motives influence EC adoption. Furthermore, performance expectancy mediates the relationship between self-protection, mate acquisition, affiliative motives and EC adoption intention. Among EC attributes, the short-haul performance strengthens the indirect relationship between affiliative motive and EC adoption intention.

The main limitation of this study is that it only focuses on the practical attributes of EC, whereas psychological attributes that were found to be more influential in consumer’s purchase decisions were not examined.

Marketers need to explore EC attributes that can strengthen the relationship between consumers’ motives and EC adoption intention by increasing consumers’ evaluation of performance expectancy. In this study, marketers can promote short-haul performance, as it will lead to EC adoption for consumers with affiliative motives.

This study ties together two lines of research on the adoption of EC, exploring EC attributes and examining consumers’ motivation to choose EC, especially Millennials and Gen Z. In this way, EC attributes facilitate the fulfillment of consumers’ needs and promote EC adoption intention.

This study aims to investigate the effect of social influence and value-driven mobile marketing activities on consumers’ acceptance of mobile marketing offers.

The method used is survey questionnaire. A proposed model was tested by using structural model analysis and data gathered from 356 Mexico consumers and 346 US consumers.

The study shows the number of peers and providing information are the main predictor variables of consumer acceptance of mobile marketing offers in both countries. These results suggest that social value factors are important variables for explaining consumers’ responses to mobile marketing offers across two countries characterized by dissimilar macro-environmental conditions.

The study’s overall implication about standardization vs adaptation is that social value messages can be standardized across countries. However, the marketing tools and touch points required to communicate any message appeal must be adapted across countries. One limitation in this study is the use of a convenience sample of undergraduate college students. This study did not control for different types of mobile phones and the screen sizes of mobile phones.

The overall implication of standardization vs adaptation from the study results is that social value messages can be standardized across countries. However, the marketing tools and touch points required to communicate any message appeal must be adapted across countries.

Unlike previous studies where the emphasis is to explicate the effect of value-oriented mobile activity, this study examines the combined effect of social influence and value-driven mobile activities on acceptance of mobile marketing.

Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current technological developments. Thus, artificial intelligence (AI) in financial accounting is often applied only in pilot projects. Using AI-based forecasts in accounting enables proactive management and detailed analysis. However, thus far, there is little knowledge about which prediction models have already been evaluated for accounting problems. Given this lack of research, our study aims to summarize existing findings on how AI is used for forecasting purposes in financial accounting. Therefore, the authors aim to provide a comprehensive overview and agenda for future researchers to gain more generalizable knowledge.

The authors identify existing research on AI-based forecasting in financial accounting by conducting a systematic literature review. For this purpose, the authors used Scopus and Web of Science as scientific databases. The data collection resulted in a final sample size of 47 studies. These studies were analyzed regarding their forecasting purpose, sample size, period and applied machine learning algorithms.

The authors identified three application areas and presented details regarding the accuracy and AI methods used. Our findings show that sociotechnical and generalizable knowledge is still missing. Therefore, the authors also develop an open research agenda that future researchers can address to enable the more frequent and efficient use of AI-based forecasts in financial accounting.

Owing to the rapid development of AI algorithms, our results can only provide an overview of the current state of research. Therefore, it is likely that new AI algorithms will be applied, which have not yet been covered in existing research. However, interested researchers can use our findings and future research agenda to develop this field further.

Given the high relevance of AI in financial accounting, our results have several implications and potential benefits for practitioners. First, the authors provide an overview of AI algorithms used in different accounting use cases. Based on this overview, companies can evaluate the AI algorithms that are most suitable for their practical needs. Second, practitioners can use our results as a benchmark of what prediction accuracy is achievable and should strive for. Finally, our study identified several blind spots in the research, such as ensuring employee acceptance of machine learning algorithms in companies. However, companies should consider this to implement AI in financial accounting successfully.

To the best of our knowledge, no study has yet been conducted that provided a comprehensive overview of AI-based forecasting in financial accounting. Given the high potential of AI in accounting, the authors aimed to bridge this research gap. Moreover, our cross-application view provides general insights into the superiority of specific algorithms.

The purpose of this study is to investigate the determinants of behavioral intention to use smartphone diet applications within the emerging market. Specifically, it focuses on the Privacy Calculus Model constructs, encompassing perceived risk and perceived benefit, as well as the pivotal elements of trust and self-efficacy. It also explores the moderating influence of experience on the influencing factors and intention to use a diet application.

In a survey with 572 respondents, data analysis was conducted using partial least squares (PLS) structural equation modeling.

The findings reveal that perceived risk exerts a significant negative influence on behavioral intention. Conversely, perceived benefit, trust and self-efficacy exhibit a positive impact on behavioral intention. Moreover, the study delves into the moderating role of users' experience, which is found to significantly influence these relationships, suggesting that user experience plays a pivotal role in shaping the adoption dynamics of diet applications.

The limitations of this study may include the sample size and the specific focus on the emerging market of Saudi Arabia. The implications of the findings are relevant for scholars, developers, marketers, and policymakers seeking to promote the use of smartphone diet applications.

This study adds value by exploring the determinants of behavioral intention in the context of smartphone diet applications, and it is a first attempt to test the moderating role of users' experiences, providing valuable insights for various stakeholders in the field.