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This paper examines the understanding of various factors that influence consumer purchase intentions of renting products as a result of growth in the sharing economy. In addition, the study examines the notion of consumer minimalism, the mediating role of environmental consciousness and the moderating role of consumer scepticism to explain consumer rental consumption intention.

The research used a survey questionnaire to collect data from Indian consumers (N = 259). Data analysis involved using structural equation modelling with AMOS v25 and PROCESS macro. Structural equation modelling was employed to test the models involving mediation, moderation and moderated mediation.

The findings link consumer minimalism and the intention to rent products. This research contributed to the existing body of knowledge by incorporating the concepts of consumer minimalism and consumer scepticism into consumers' decisions regarding renting products. Furthermore, the results demonstrated that environmental consciousness enhances consumers' inclination to rent products, shedding light on the factors influencing this preference.

This research extends the existing literature on consumer purchase intentions for rented products by investigating how consumer minimalism, mediated by environmental consciousness and moderated by consumer scepticism, influences these intentions. The results offer valuable insights for both theoretical understanding and practical applications, guiding marketing developers and brands that cater to minimalist consumers interested in renting products. Additionally, it suggests future research avenues in this domain.

This study aims to investigate the moderating role of corporate social responsibility (CSR) commitment in the relationships between antecedents and outcomes of consumer situational scepticism towards luxury brands.

The study used a questionnaire administered through a consumer panel, using established scales. A 2 (fictional, non-fictional) × 2 (low commitment, high commitment) factorial experimental design with four cells was implemented.

The results revealed that values-driven motives were associated with lower consumer situational scepticism, whereas egoistic-driven motives were linked to higher levels of consumer situational scepticism, regardless of the CSR commitment level of the luxury brand. However, the impact of strategic-driven motives and stakeholder-driven motives on consumer situational scepticism was only significant within the low commitment condition. Consumer situational scepticism was found to lead to lower brand resonance and resilience to negative information in both low and high commitment conditions.

This study contributes new knowledge by highlighting the crucial role of motives in shaping consumer perceptions, including scepticism, brand resonance and resilience to negative information, ultimately influencing consumer advocacy. The study further demonstrates that high commitment weakens the relationship between strategic-driven and stakeholder-driven motives and consumer scepticism. Moreover, high commitment also weakens the relationship between scepticism and the key outcomes examined in the study.

This study aims to empirically test the influence of pull factors on the intention to engage in Muslim-friendly travel. This study proposes a distinct path between Islamic attributes and emotional value and scepticism, along with destination image and its functional value. This study also proposes the role of halal awareness in moderating the relationship between Islamic attributes and scepticism.

This study used a quantitative approach using an online survey. The authors purposively selected younger individuals who had travelled inside the country at least three times during the past five years. With a total of 416 valid responses, this study used variance-based partial least squares to test the hypotheses.

The results show that intention to engage in Muslim-friendly travel is positively influenced by emotional and functional values, but negatively by scepticism. Emotional value and scepticism are influenced by Islamic attributes, whereas functional value is influenced by destination image. More specifically, halal awareness is proven to moderate the relationship between Islamic attributes and scepticism, in which individuals with a higher level of halal awareness tend to be less sceptical about halal offerings.

This study supports a previous study in which emotional and functional values are considered differently by consumers. Furthermore, the dual role of Islamic attributes, as pull factors, is confirmed, providing a deeper understanding of its influence on emotional value and scepticism. To the best of the authors’ knowledge, this study is also the first to investigate the role of halal awareness in increasing the level of scepticism among Muslim consumers.

This study aims to examine the moderating role of principle-based entity (PBE) of luxury brands and its effect on perceived corporate social responsibility (CSR) motives, consumer situational scepticism and brand resonance.

Structural equation modelling using multigroup analysis was used. Data were collected through a consumer panel.

Values-driven motives lowered consumer situational scepticism (CSS) significantly more in PBE than non-PBE. However, egoistic-driven motives increased CSS significantly more in PBE than non-PBE. Stakeholder-driven motives and strategic-driven motives did not elicit CSS, contrary to prior studies in non-luxury brands. PBE status also weakens the relationship between CSS and brand resonance more than non-PBE status.

This study is the first to provide empirical insights into PBE status and its effects on perceived motives, CSS of CSR initiatives and its influence in consumer and management outcomes in luxury brands.

Since its inception, virtual reality (VR) technologies have been widely applied in the tourism industry, given their competitive advantages in offering users a novel experience that makes an artificial environment or scene feel like the real world. As a result, VR has been reported as a highly sought-after technology, as it can offer a new way to engage tourists and enhance their travel experience. However, the adoption of VR by senior tourists (who are one of the potential groups of tourists) is still relatively low in the tourism context. Against this backdrop, this study aims to respond to the deficiency in the literature by examining the impact of barriers that contribute to senior tourists’ resistance and scepticism towards VR in tourism.

Using a cross-sectional approach, the data for this study was collected from 600 eligible senior tourists through survey questionnaires. To obtain valid and reliable responses, a purposive sampling technique with screening criteria was undertaken in this study. Upon data cleaning, the data analysis was performed on 546 samples using statistical software packages such as SPSS and the AMOS covariance-based structural equation modelling technique.

Grounded on the innovation resistance theory, the outcome of this study put forward the significance of technical and psychological barriers in explaining senior tourists’ resistance and scepticism towards the use of VR in tourism. In particular, perceived risk, perceived incompatibility, technology anxiety, inertia and a lack of human interaction were found to be associated with senior tourists’ scepticism and resistance towards VR usage in tourism. However, perceived complexity was not found to have a significant relationship with resistance. Moreover, both scepticism and resistance were reported to influence non-adoption intentions on VR.

This study is one of the few studies that examined the less explored territory of the tourism literature concerning the non-adoption of contemporary innovation (i.e. VR technology) for virtual tourism purposes. Moreover, this study also focuses on the perspective of senior tourists, which represents a promising market segment in the tourism sector. This study successfully contributed to the existing literature by offering empirical insights and highlighting the barriers that lead to users’ scepticism and resistance towards using VR for tourism, which could directly influence their non-adoption intention and the success of virtual tourism.

自问世以来, 虚拟现实 (VR) 技术已在旅游业中得到广泛应用因为它在为用户提供新颖体验方面具有竞争优势, 使人工环境或场景感觉像真实世界。由于VR可以提供一种新的方式来吸引游客并提升他们的旅行体验, 它被视为一项备受追捧的科技。然而, 在旅游背景下, 老年游客（潜在游客群体之一）对 VR 的采用率仍然较低。在此背景下, 本研究旨在通过探究导致老年游客对VR旅游应用产生抵制和怀疑的原因来回应文献中的不足。

基于横断面方法, 本研究通过调查问卷从600名符合条件的老年游客中收集了数据。为了获得有效和可靠的答复, 本研究采用了具有筛选标准的目的抽样技术。数据清理后, 本研究使用SPSS等统计软件包和基于AMOS协方差的结构方程建模技术对546个样本进行了数据分析。

基于创新阻力理论, 本研究结果提出了技术和心理障碍在解释老年游客对VR旅游应用抵制和怀疑的重要性。具体而言, 感知风险、感知不相容性、技术焦虑、惰性和缺乏人际互动被发现与老年游客对VR旅游应用抵制和怀疑有关。然而, 本研究并未发现感知复杂性与VR旅游应用抵制有显着关系。此外, 怀疑和抵制都会影响 VR 的不采用意图。

此研究是为数不多探索了旅游文献中关于未将当代创新（即VR技术）用于旅游目的研究。此外, 这项研究侧重于老年游客（作为旅游业中一个有前景的细分市场）的视角。本研究成功地为现有文献做出了贡献, 提供了实证见解, 并强调了导致用户怀疑和抵制将VR用于旅游的障碍。这些障碍可以直接影响用户的不采用意图和虚拟旅游的成功。

Desde sus inicios, las tecnologías de realidad virtual (RV) se han aplicado ampliamente en el sector turístico, dadas sus ventajas competitivas al ofrecer a los usuarios una experiencia novedosa que hace que un entorno o escena artificial parezca el mundo real. Como resultado, la RV se ha considerado una tecnología muy solicitada, ya que puede ofrecer una nueva forma de involucrar a los turistas y mejorar su experiencia de viaje. Sin embargo, la adopción de la RV por parte de los turistas senior (que son uno de los grupos potenciales de turistas) aún es relativamente baja en el contexto del turismo. El presente estudio se propuso responder a este déficit en la literatura examinando el impacto de las barreras que contribuyen a la resistencia y el escepticismo de los turistas mayores hacia la RV en el turismo.

Utilizando un enfoque transversal, los datos para este estudio se recopilaron de 600 turistas de la tercera edad elegibles a través de una encuesta mediante cuestionario. Para obtener respuestas válidas y fiables, se llevó a cabo una técnica de muestreo intencional con criterios de selección. Una vez depurados los datos y eliminados los sujetos no válidos, se procedió a su análisis en una muestra de 546 individuos utilizando paquetes de software estadístico como SPSS y la técnica de modelado de ecuaciones estructurales basada en la covarianza AMOS.

En el marco de la teoría de la resistencia a la innovación, los resultados del estudio ponen de manifiesto la importancia de las barreras técnicas y psicológicas para explicar la resistencia y el escepticismo de los turistas de la tercera edad hacia el uso de la RV en el turismo. En concreto, el riesgo percibido, la incompatibilidad percibida, la ansiedad tecnológica, la inercia y la falta de interacción humana se asociaron con el escepticismo y la resistencia de los turistas mayores hacia el uso de la RV en el turismo. Sin embargo, no se encontró ninguna relación significativa entre la complejidad percibida y la resistencia. Además, tanto el escepticismo como la resistencia influyen en las intenciones de no adoptar la RV.

Este estudio es uno de los pocos que examinan el territorio menos explorado de la literatura turística en relación con la no adopción de la innovación contemporánea (es decir, la tecnología de RV) para fines de turismo virtual. Además, esta investigación también se centra en la perspectiva de los turistas senior, que representan un segmento de mercado prometedor en el sector turístico. El presente estudio contribuye con éxito a la literatura existente al ofrecer una perspectiva empírica y poner de relieve las barreras u obstáculos que provocan el escepticismo y la resistencia de los usuarios hacia el uso de la RV con fines turísticos, lo que podría influir directamente en su intención de no adopción y en el éxito del turismo virtual.

This paper aims to examine consumers’ evaluation of and reaction to the coexistence of brand misconduct and sustainability claims through a series of studies.

The research questions are examined across three studies. Consumer’s scepticism of corporate social responsibility (CSR) is considered the driver of brand distance. Brand hypocrisy is postulated to mediate the relationship between scepticism to CSR and brand distance. Furthermore, brand trust and desire for exclusivity are tested as moderators of brand hypocrisy and brand distance.

The findings showed that environmental misconduct leads to perceived brand hypocrisy and brand distancing. When luxury brands take action to remedy their actions, the perceived brand hypocrisy and brand distancing decrease. In addition, brand trust and desire for exclusivity dilute the relationship between brand hypocrisy and brand distance.

The findings show that, standing in a contradictory position, brands can still reduce the consumers’ perceived brand distance by building a strong consumers’ trust toward the brand. At the same time, relating the luxury consumers’ yearning for the exclusive products and services, the findings show that the consumers with a strong desire for exclusivity feel a lower level of brand distance even if the brand gets involved in misconduct.

Este artículo examina la evaluación y la reacción de los consumidores ante la coexistencia de la mala conducta de la marca y las alegaciones de sostenibilidad a través de una serie de estudios.

Las preguntas de investigación se examinan a través de tres estudios. El escepticismo de los consumidores respecto a la RSC se considera el motor del distanciamiento de las marcas. Se postula que la hipocresía de la marca media la relación entre el escepticismo hacia la RSE y la distancia de la marca. Además, se comprueba que la confianza en la marca y el deseo de exclusividad son moderadores de la hipocresía y la distancia a la marca.

Los resultados mostraron que la mala conducta medioambiental conduce a la percepción de hipocresía de la marca y al distanciamiento de la misma. Cuando las marcas de lujo toman medidas para remediar sus acciones, la hipocresía y el distanciamiento de marca percibidos disminuyen. Además, la confianza en la marca y el deseo de exclusividad diluyen la relación entre la hipocresía y el distanciamiento de la marca.

Los resultados demuestran que, situándose en una posición contradictoria, las marcas pueden seguir reduciendo el distanciamiento de marca percibido por los consumidores mediante la creación de una fuerte confianza de los consumidores hacia la marca. Al mismo tiempo, relacionando el anhelo de los consumidores de lujo por los productos y servicios exclusivos, nuestros hallazgos muestran que los consumidores con un fuerte deseo de exclusividad sienten un menor nivel de distancia a marca incluso si la marca se ve involucrada en una mala conducta.

本文通过一系列的研究, 考察了消费者对品牌不当行为和可持续发展主张并存的评价和反应。

研究问题在三项研究中得到了检验。消费者对企业社会责任的怀疑被认为是品牌距离的驱动因素。品牌伪善被假设为介导对企业社会责任的怀疑和品牌距离之间的关系。此外, 品牌信任和对排他性的渴望被测试为品牌伪善和品牌距离的调节因素。

研究结果显示, 环境方面的不当行为导致了人们对品牌伪善和品牌距离的感知。当奢侈品牌采取行动补救他们的行为时, 被感知的品牌伪善和品牌距离就会减少。此外, 品牌信任和对排他性的渴望稀释了品牌伪善和品牌距离之间的关系。

研究结果表明, 站在矛盾的立场上, 品牌仍然可以通过建立消费者对品牌的强烈信任来减少消费者感知的品牌距离。同时, 联系到奢侈品消费者对独家产品和服务的渴望, 我们的研究结果表明, 即使品牌涉及到不正当行为, 对独家性有强烈渴望的消费者也会感到较低的品牌距离。

The purpose of this paper is to explore the tendencies of liquid consumption in Muslim communities and analyse its impact on Muslims’ consumption practices from the holistic perspective. Liquid consumption refers to a transient and less-materialised mode of consumption that requires both minimal attachment to possessions and hybrid ownership.

This is a conceptual paper that is based on the distinction between Islam as a holistic perspective and Islamic practice as it is applied in different contexts and situations. The Continual Drift Adjustment (CDA) framework of Muslim consumers’ behaviour is developed to be deployed as an analysis framework.

The CDA framework maintains that some problematic cases of Muslim consumption behaviours indicate the drift towards disbalance. Depending on their nature, liquid consumption practices can have different impacts on the drift. Liquid consumption practices underscored by instrumental dissemblance, intellectual insecurity and spiritual scepticism intensify the drift, whereas the incorporation of spiritual sincerity, faithful submission and existential gratefulness into practices and behaviour helps to attenuate the drift.

This research contributes to the theory of liquid consumption by incorporating the religious perspective. Liquid consumption in Islam is a complex area of research, specifically considering the ambivalent meanings of liquidity in Islamic thought.

Marketers of liquid consumption solutions must be aware of these offerings’ double-edged impact on the well-being of Muslim communities. Muslim consumers should be guided towards spiritual sincerity, faithful submission and existential gratefulness in the best way possible, although it must be noted that the customary techniques of marketing would lean towards stimulating the disbalance.

This research is unique because it deals with a topic that has not been researched in the Islamic marketing discipline to this date.

Following recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In particular, client assumptions and estimations relating to hypothetical valuations in financial reporting are not being challenged. This paper seeks to address the issue by advancing a decision-making framework aimed at guiding auditors beyond regulatory reductionist thinking towards an enhanced understanding of the cognitive processes which shape professional judgment in forming a reliable audit opinion.

Drawing on the normative philosophical and theological teachings of Bernard Lonergan, the authors' decision-making framework embodies reflective thinking and the data of consciousness to highlight the central role played by enquiry in the dynamics of understanding, judgment and decision-making. Such enquiry elicits challenge of the management bias inherent in hypothetical valuations.

Auditing through a Lonerganian lens allows auditors to reflect on their approach to objective decision-making by offering a set of cognitive tools to enhance the enquiry essential for nurturing professional skepticism.

This paper contributes to the literature by developing the somewhat neglected discourse on the cognitive processes essential for professional skepticism and audit judgment. The authors demonstrate how Lonerganian self-appropriation intensifies an awareness of the recursive cognitive activities pertinent to objective judgment and decision-making. This awakened consciousness has the potential not only to change how auditors question evidence to make informed judgments and decisions, but also to normalize the practice of challenge.