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The COVID-19 crisis has sped up digital transformation and technologies by several years. Customers have dramatically shifted to online channels, and businesses have quickly responded by offering additional canals for online shopping and payment. Customers have also been exhibiting greater preferences for contactless payments, and mobile banking has therefore become a norm in both developed and developing countries. This study aims to understand the antecedents of mobile banking actual usage in an early adoption stage setting (i.e. Morocco) through a comprehensive conceptual model combining the unified theory of acceptance and use of technology, the DeLone and McLean IS success model and additional constructs extracted from extent literature. The moderating effects of age, gender and education are also examined and analyzed using multigroup analysis.

Based on data collected from 616 Moroccan users, the authors empirically tested the proposed conceptual model using structural equation modeling.

First, consumer M-banking actual usage has a significant effect on customer satisfaction and attitudinal loyalty; at the same time, attitudinal loyalty was significantly influenced by customer satisfaction. Second, while M-banking actual usage was significantly influenced by effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, habit, service quality, trust, attitude and perceived security, the results show no significant impact of system quality and information quality. Third, the relationship between M-banking actual usage and its antecedents was significantly moderated by age, gender and education.

The findings help bank practitioners to understand the importance of meeting customers’ needs and expectations as a prerequisite in enhancing actual usage, satisfaction and attitudinal loyalty. More importantly, the authors emphasize the need for demographically oriented strategies to target different demographic segments of customers.

The study bridges a gap in M-banking literature by offering a thorough understanding of consumers’ mobile banking use during the pandemic. The findings provide evidence of the applicability of the conceptual model proposed in this research. Furthermore, the reflection of the moderating effects of gender, age and education emphasizes the mobile banking usage disparities among dissimilar demographic segments.

With a focus on service encounters in the luxury segment of hospitality and tourism, the authors analyse how inherent social class distinctions and status differences are (re-)produced and which role gender plays in this process of “doing class”.

The authors combine concepts of class work and inequality regimes with a focus on intersections of class and gender. The empirical study is based on interviews in Germany with first-class flight attendants, five-star hotel employees, and luxury customers on how they perceive and legitimize luxury services, working conditions and status differences.

The authors identify perceptions and practices of status enhancement and status dissonance among luxury service workers, as well as gender practices and meanings such as specific feminized roles service workers take on. The authors also conceptualize these intersecting patterns of inequality reproduction as “gendered class work”.

The study broadens empirical accounts of labour relations in the service industries. The concept of organizational class work is extended towards worker–customer interactions. With the concept of gendered class work, the authors contribute to research on the intersectionality of class and gender and the reproduction of inequalities.

This case aims to study the growth, evolution, and social innovation of iThrive Games, a socially minded initiative that aims to create meaningful opportunities using technology for teens to enhance the knowledge, mindsets, and skills they need to thrive through development and across the continuum of mental disorder to wellness. iThrive's focus has been on creating “meaningful games”—that is, games that promote health and well-being of teen players. Founded in 2014 by Dorothy Batten, President of DN Batten Foundation, the organization's mission was to collaborate with game developers, partner with teens across the game development cycle (ideation to testing), and provide resources to foster teen thriving through gameplay. To do so, the organization took a unique social entrepreneurial approach. Drawing on a positive psychology framework and building the brand among key stakeholders including game developers, researchers, funders, youth, educators, and parents, the organization orchestrated a community dedicated to advancing the meaningful games field, and in doing so, have widespread impact.

In the face of widespread opposition and hostility, trans and nonbinary athletes, from recreational to professional levels, continue to resist exclusion and oppression by daring to compete, participate and play. The long-standing binary thinking that characterizes sport poses particular challenges for trans women, who are positioned by advocates of trans exclusion as an alleged threat to women's sport.

As context for this discussion, Lenskyj examines how social psychologists have contributed to understandings of belonging and community and the implications for trans and nonbinary athletes' rights to share the benefits that sport offers. The concept of ‘deliberative freedoms’ – including freedom to live one's life without having others view certain traits as ‘costs’ – provides a framework for investigating resistance.

Greey then draws on a sociological understanding of gender to argue that inclusion is not synonymous with belonging. Belonging for trans athletes, Greey argues, requires more than the ‘letter of the law.’ Belonging requires recognition from teammates, coaches and other sport community members. An overview of terminology is presented, followed by an overview of chapters, summarizing the key themes and findings.

The purpose of this paper is to investigate factors influencing knowledge sharing on enterprise social network (ESN) use behaviour among academic staff in universities, using the unified theory of acceptance and use of technology (UTAUT) as the underlying research framework

A conceptual framework was created by extending the UTAUT by incorporating three additional factors, namely, feature value (FV), relationship expectancy (RE) and professional benefits. A quantitative approach based on the survey was used to collect data from 254 academic staff. Data were analysed using structural equation modelling.

The result indicated significant differences around factors influencing both consumptive and contributive usage patterns within ESNs. These factors suggest more contributive than consumptive use.

Future research should consider a longitudinal study focusing on the change in ESN use behaviour among academic staff and the fundamental aspects influencing this change.

This study extends the UTAUT model by incorporating three additional factors: FV, RE and professional benefits, to study ESN use behaviour in a higher education context. This study has significantly modified UTAUT to include the dynamic nature of ESN usage.

The purpose is to present proposals to foster what we call a socially meaningful transparency practice that aims to enhance public understanding of data-based systems through the production of accounts that are relevant and useful to diverse publics, and society more broadly.

The authors’ proposals emerge from reflections on challenges they experienced producing written and visual accounts of specific public sector data-based systems for research purposes. Following Ananny and Crawford's call to see limits to transparency practice as “openings”, the authors put their experience into dialogue with the literature to think about how we might chart a way through the challenges. Based on these reflections, the authors outline seven proposals for fostering socially meaningful transparency.

The authors identify three transparency challenges from their practice: information asymmetry, uncertainty and resourcing. The authors also present seven proposals related to reduction of information asymmetries between organisations and non-commercial external actors, enhanced legal rights to access information, shared decision making about what gets made transparent, making visible social impacts and uncertainties of data-systems, clear and accessible communication, timing of transparency practices and adequate resourcing.

Socially meaningful transparency aims to enhance public understanding of data-based systems. It is therefore a necessary condition not only for informed use of data-based products, but crucially for democratic engagement in the development of datafied societies.

The paper contributes to existing debates on meaningful transparency by arguing for a more social, rather than individual, approach to imagining how to make transparency practice more meaningful. The authors do this through their empirical reflection on our experience of doing transparency, conceptually through our notion of socially meaningful transparency, and practically through our seven proposals.

The purpose of this study is to discuss the significance of “contextual factors” on the talent development of underserved populations. Understanding the “context” and background of an individual provides greater insight into their life experiences (Paik, 2013). Race, class and gender, in particular, play a role in one’s life, providing both barriers and opportunities.

To examine contextual and other factors, in-depth biographical case studies were systematically studied across 10 diverse notable artists and scientists. Over 85 autobiographies, biographies and other sources were carefully content-analyzed for commonalities and differences in artists’ and scientists’ lives.

Because of their ascribed statuses (e.g. race, class, gender), these individuals had to navigate their unique school and life circumstances. Within their sociocultural contexts, however, key relationships (e.g. parents, teachers, mentors and peers) helped mitigate the challenges. All artists and scientists had a “village” – key stakeholders who invested in them at every stage of their talent development.

Parents, teachers, mentors and peers are not only critical, but they are lifelines for talent development. Key implications discuss the role of contextual factors and support networks for aspiring diverse artists and scientists.

The theoretical framework for this study is based on the productive giftedness model (PGM) (Paik, 2013, 2015). PGM includes 10 key psychosocial and environmental factors and how they influence “productive giftedness” (e.g. achievements, accomplishments, leadership). Within the model, both “alterable” and “contextual factors” provide access to different opportunities, support and resources. The model is considered generalizable and applicable for diverse populations.

This paper aims to identify and discuss insights from the business model field on the creation and delivery of value to customers that provide new thinking in relation to the strategic management accounting field.

The customer emphases exhibited in parts of the extant strategic management accounting literature are highlighted and amplified using insights from the business model literature, including those relating to value propositions, customer value creation and delivery and meeting customers’ value expectations.

The paper demonstrates that in addition to providing valuable insights for accounting to management, an extended strategic management accounting concept enables accounting and reporting to customers, now identified as major stakeholders, in the context of integrated reporting.

Through its customer resonances, the paper affirms strategic management accounting’s practical utility for organisations seeking a strong position in highly competitive marketplaces, via the addition of a focus on accounting to customers.

The paper’s use of insights from the business model literature further reinforces the view that strategic management accounting potentially constitutes a pivotal development within both managerial and financial accounting and reporting.

This article investigates how medical specialists as professionals and elective cosmetic surgery tourists as consumers relationally negotiate decisions within the cosmetic surgery clinic. Drawing on a Goffmanian approach, this article explores the processual social structures that shape consumer logics in the clinic as a social space and as a type of professional institution.

This article is based on ethnographic fieldwork in cosmetic surgery clinics in South Korea.

This article identifies two genres of professional strategies (spatial arrangements and dramaturgical performances) that are leveraged by medical specialists to assert control over and persuade consumers to purchase cosmetic surgery.

The valorization of surgery captured in this article suggests that surgical modifications may serve as another vehicle for entrenching class inequality between those able and those unable to afford surgery.

This article offers recommendations for future policymaking in terms of the regulatory oversight of the consumer profiles eligible for surgery and the marketing practices of clinics.

This article offers a micro-level account of how the high-risk good of cosmetic surgery is sold by medical specialists in charismatic and affective bids to enhance their legitimacy, authority and trust.

The purpose of this viewpoint is to comment on the implications of the Financial Reporting Council’s (FRC) Review and Consultation Documents expected to update regulation governing the determination/reporting of executive remuneration in UK stock market listed companies. Practical points from actors involved in executive remuneration decision-making/reporting are presented, set within the context of neo-institutional theory.

This qualitative research systematically analyses UK Corporate Governance Codes, the FRC’s recent Review/Consultation and peer-reviewed published studies of executive pay determination based on in-depth interviews with non-executive directors, institutional investors, executive pay advisers and human resources (HR) professionals.

Further regulation, while providing coercive influence over executive remuneration decision-making, is likely to lead to only limited change in processes and reporting due to benchmarking, the make-up of Remco membership and shareholders' preferences. Mimetic and normative isomorphic forces work against coercive isomorphism leading to resistance to change as decision-makers strive to safeguard their social status/reputations.

Reviewing executive remuneration package components and paying attention to company strategy, sustainability and values in pay determination are welcomed but recognised as difficult to achieve. Drawing upon a wider range of information sources/voices can assist in broadening the discussion. HR professionals can help widen stakeholder input to executive remuneration decision-making.

The authors’ viewpoint is grounded in peer-reviewed empirical data that draws directly upon the views/experiences of executive remuneration decision-makers to identify problems in adhering to FRC recommendations for change. The authors extend the meta-theoretical perspective of neo-institutional theory – specifically institutional isomorphism – as providing explanatory and predictive power to understand executive pay decision-making.