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Smartphone apps collect users' personal information, which triggers privacy concerns for app users. Consequently, app users restrict apps from accessing their personal information. This may impact the effectiveness of in-app advertising. However, research has not yet demonstrated what factors impact app users' decisions to use apps with restricted permissions. This study is aimed to bridge this gap.

Using a quantitative research method, the authors collected the data from 384 app users via a structured questionnaire. The data were analysed using AMOS and fuzzy-set qualitative comparative analysis (fsQCA).

The findings suggest privacy concerns and risks have a significant positive effect on app usage with restricted permissions, whilst reputation, trust and perceived benefits have significant negative impact on it. Some app-related factors, such as the number of apps installed and type of apps, also impact app usage with restricted permissions.

Based on the findings, the authors provided several implications for app stores, app developers and app marketers.

This study examines the factors that influence smartphone users' decisions to use apps with restricted permission requests. By doing this, the authors' study contributes to the consumer behaviour literature in the context of smartphone app usage. Also, by explaining the underlying mechanisms through which the principles of communication privacy management theory operate in smartphone app context, the authors' research contributes to the communication privacy management theory.

This study aims to investigate contextual factors affecting the deployment of strategy-driven manufacturing accounting techniques (SMAT), as well as the impact of SMAT usage on organisational competitiveness. Seven major SMAT were investigated, namely, benchmarking, integrated performance measurement, environmental management accounting, strategic costing, strategic pricing, strategic investment and life cycle costing.

By using multi-informant strategy, structured questionnaire was used to gather survey data from 129 senior accounting, finance and production personnel of publicly quoted manufacturing companies in Nigeria. Data was analysed using structural equation modelling and propensity score matching.

Result shows that the usage rate of the SMAT is generally moderate. Market orientation and deliberate strategy formulation are notable determinants of SMAT usage. The inability of competition intensity and perceived environmental uncertainty to notably affect SMAT usage suggests that external environmental pressure to use SMAT is weak.

Although the impact of SMAT usage on organisational competitiveness is positive and statistically significant, it is conceivable that the impact of SMAT could have been more assuming SMAT recorded extensive usage. Thus, the lack of competitiveness of manufacturing companies in Nigeria may not be unconnected to the superficial usage of SMAT.

The study contributes to knowledge in three ways. First, it extends studies on the contingency theory that contextual factors influence the adoption of management accounting innovations. Second, it exposes the contextual factors affecting the adoption of SMAT in a developing country. Third, it provides evidence on the value relevance of management accounting innovation in enhancing organisational competitiveness.

Drawing upon the theory of communication visibility, this research intends to investigate the direct effect of enterprise social media (ESM) usage on team members’ knowledge creation capability (KCC) and the mediating effects of psychological safety and team identification. In addition, it aims to untangle how the efficacy of ESM usage varies between pre- and post-COVID-19 periods.

Using two-wave survey data from 240 members nested within 60 teams, this study utilizes a multilevel approach to test the proposed hypotheses.

We discover that ESM usage enhances team members’ KCC. More importantly, the results show that psychological safety and team identification mediate the ESM–KCC linkage. Interestingly, we further find that the impacts of ESM usage on team members’ KCC, psychological safety, and team identification are stronger in the pre-COVID-19 period than those in the post-COVID-19 period.

This research sheds light on the ESM literature by unraveling the mechanisms of psychological safety and team identification underlying the linkage between ESM usage and team members’ KCC. Moreover, it advances our understanding of the differential efficacy of ESM usage in pre- and post-COVID-19 periods.

This paper addresses a crucial research need by examining the influence of compatibility, a pivotal design element for hotel concierge apps, on the socio-psychological dynamics of digital hotel guests. While prior research has examined the constructs, their application to digital concierge apps introduces a unique context. We posit that compatibility significantly influences central variables rooted in theory of planned behaviors (TPBs) and technology acceptance model (TAM), fostering positive usage intentions.

Analyzing data from 668 four-star hotel guests through PLS-SEM substantiates compatibility’s role, endorsing the theoretical amalgamation of affordance, TPB, and TAM frameworks.

Compatibility positively affected perceived ease of use, perceived usefulness, and attitude toward behavior. Besides, usage intention positively affected willingness to pay a price premium and revisit intention.

This paper adopts compatibility as a unifying force for integrating TPB and TAM; the predictive ability of digital concierges' usage intentions on revisit intentions to upscale hotels. Further, this paper is the first attempt to highlight employing compatibility as a pivotal design factor for digital concierge apps in the hospitality setting.

This research delves into the dynamic realm of app design by examining the impact of app icon familiarity and authority on image fit, influencing users' app usage intention. Focusing on the distinctive circumstances of Chinese and Korean customers, the study aims to provide insightful information about how application user behavior changes.

Utilizing structural equation modeling, the study employs data from 293 Korean and Chinese consumers. The research design incorporates a thoughtful approach, including parallel translation methods, focus group interviews, and pre-experimental testing to ensure survey accuracy and validity. The study strategically selects stimuli from the Apple App Store rankings, emphasizing icon features and type considerations.

The results provide important new information about the connections between usage intention, image fit, authority, and familiarity with app icons. Notably, app icon familiarity and authority positively influence image fit. Furthermore, app icon image fit emerges as a positive predictor of usage intention, mediating the complex interplay between familiarity, authority, and intention. The study also identifies moderating effects, shedding light on the nuanced role of app icon features and types.

Originating from a comprehensive exploration of icons, this study significantly contributes to the field by exploring icon differences and uncovering the intricate mechanisms guiding users' decisions. The findings offer valuable insights for app designers, marketers, and researchers seeking a deeper understanding of user behavior in diverse cultural contexts, thereby enhancing the theoretical and practical foundations in app usability and consumer behavior.

The purpose of this study is to examine the underlying mechanisms of exploitative innovation and exploratory innovation between social media usage and organizational agility, and elucidate the moderating role of learning goal orientation (LGO) in the above relationships, based on adaptive structuration theory (AST).

Based on a multiple-respondent matched survey of 334 Chinese e-commerce firms, authors employed structural equation modeling to examine the correlations among social media usage, exploitative innovation, exploratory innovation and organizational agility. Hierarchical regression analysis was used to examine the moderating role of LGO.

This study's empirical findings demonstrate that exploitative innovation and exploratory innovation mediate the relationship between social media usage and organizational agility in different ways. Further, LGO positively moderates the relationship between social media usage for customer acquisition and exploratory innovation, as well as the relationship between social media usage for customer relationship and exploitative innovation.

Firms are advised to leverage different types of social media usage to facilitate exploitative innovation and exploratory innovation and promote organizational agility. In addition, LGO within a firm should be established to enhance the effects of social media usage on exploitative innovation and exploratory innovation.

This study adds to the literature on social media usage by proposing and examining exploitative innovation and exploratory innovation as explanatory mechanisms to facilitate organizational agility. This study further identifies LGO as a boundary condition of social media usage's effect on exploitative innovation and exploratory innovation. By contextualizing social media as advanced information technology, this study contributes to the contextualization of AST in the social media context.

This study examined the determinants of mobile health (M-Health) application, adoption, usage and discontinuation among corporate workers diagnosed with hypertension and diabetes in Ghana.

The diffusion innovation and reasoned action theories were employed using an exploratory design. Three hundred corporate workers diagnosed with diabetes and hypertension from three health facilities for the past six months were sampled for the study using a multi-stage sampling technique and administered questionnaires. Descriptive statistics and logistic regression tools were employed in the analysis of data.

The study found a significant number of factors influencing m-health applications adoption, usage and discontinuity. These factors include nature and demand of job, perceived advantage, compatibility, complexity, triability, aesthetics and trust. Aesthetics emerged as the strongest predictive factor for the adoption, usage and discontinuity of use among diabetic and hypertensive corporate workers. With the adoption of M-Health applications, compatibility, as well as nature and demand of job, were significant predictors. With the usage of M-Health applications, complexity, triability, aesthetics and trust were significant predictors. Moreover, perceived advantage, compatibility, complexity and triability influenced significantly the choice to discontinue using M-Health applications. The study concluded that M-Health application functionalities play a valuable role in patients’ intention to adopt, use and discontinue the use of an M-Health application in Ghana.

This exploratory study offers in-depth insight into how major M-Health application features affect its adoption, usage and discontinuity, providing crucial information for future research and the improvement of chronic condition healthcare delivery.

The purpose of this study is to gain empirical insights into whether accounting information systems (AIS) usage matters among Jordanian small and medium-sized enterprises (SMEs) during the period of COVID-19 pandemic.

The suggested research model in the current study is based on the extending technology acceptance model (TAM) to test the antecedents’ factors that impact on AIS usage among SMEs. To test the proposed research model, partial least squares structural equation modeling (PLS-SEM) was used.

The empirical findings revealed all postulated hypotheses were accepted except H3. Contrary to what is expected, the empirical outcomes confirmed that perceived compatibility does not affect the perceived usefulness of AIS, and hence, the related hypothesis was rejected.

The results of the current research could be beneficial to a number of managers (owners) to obtain a better understanding of the benefits of AIS success usage among Jordanian SMEs performance during crises time as the COVID-19 pandemic crisis.

Interest rate derivatives (IRDs) are the essential components of financial risk management and are used across various industry sectors. The objective is to analyze the differences in approach to managing interest rate risks between the Indian corporates that execute IRDs and the ones that do not.

Interest rate fluctuations require Indian corporates to hedge their exposures in foreign currency interest rates. This is all the more true for mid-sized corporates because of their balance sheet exposures. Additionally, they may not have the resources to formulate risk management policies. This paper analyzes data collected from financial statements of a diverse set of companies that use IRD and helps in formulating such a strategy.

The results indicate significant differences for some of the parameters like information asymmetry and agency cost between users and non-users of IRDs. The study further suggests causality between users of derivatives and parameters like size, growth and debt.

The study compares users and non-users of IRDs, thereby identifying factors unique to users of IRDs. It also studies causality relations which explain the motivation to do IRDs. Thus, it enables risk managers to use this as a reference point to decide on their strategies.

While there are multiple studies across geographies and sectors including commercial banks in India on the usage of interest rate swaps, this study focuses on Indian mid-tier corporates. Furthermore, the study distinguishes between users and non-users based on financial parameters, which in turn would provide a framework for decision-hedging strategies.

This study aims to explore the factors influencing the bottom of the pyramid (BOP) consumers’ adoption and usage intention towards mobile payment (m-payment) to achieve financial inclusion and sustainable development goals.

A qualitative research design is used to explore the enablers and inhibitors that influence BOP consumers’ m-payment adoption and usage intention. To collect the qualitative responses, semi-structured in-depth interviews with BOP respondents were conducted. The thematic analysis using the text mining technique will be used to analyse qualitative data for exploring the predominant factors affecting m-payment adoption intention and usage.

The results suggested awareness, social influences and self-efficacy as crucial enablers and privacy and security risks and vulnerability concerns as crucial inhibitors towards m-payment adoption and usage.

As a novel contribution to the BOP, financial inclusion, sustainable development goals and m-payment literature, this study unfolds several unknown perceived benefits and perceived sacrifices that influence the BOP consumers’ m-payment adoption intention and usage. The study’s findings help the government and banks formulate and implement strategies to achieve financial inclusion among BOP consumers.