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The “metaverse” is the new buzzword. With the phenomenal growth of the metaverse comes accounting, taxation and jurisdictional challenges, which business and governments have yet to fully address. This paper aims to highlight and rationalise the lack of regulatory framework and multiplicity of jurisdictions on metaverse transactions. This paper addresses some of the complications with respect to accounting and taxation in virtual environments.

This study relies on secondary data and emerging literature to understand the multiplicity of jurisdiction and complexity of the accounting transactions. The concept of the metaverse is rapidly evolving, and this study uses extant literature to provide the foundation for understanding the key challenges relating to accounting and taxation.

Concepts of revenue recognition and deferment are challenged by the transactions in the metaverse. There are novel applications, underpinned by emerging technologies and blockchain supporting new crypto assets, such as non-fungible tokens and other decentralised finance (DeFi) tools; however, the caveats of anonymity and jurisdictional issues persist. The paper suggests that the industry must adapt to the unique reporting requirements of these assets and develop new standards for evaluating their value for financial reporting purposes. The paper emphasises the need for a case-based approach in the absence of standardised regulations for the accounting industry in the metaverse.

This paper adds original contributions to extant literature of the metaverse and advances ongoing debates into the accounting and taxation issues pertinent to the metaverse and DeFi.

The study analyzed how the service-learning (SL) methodology can become a university social responsibility (USR) strategy that generates shared value for the university and its stakeholders.

This qualitative and exploratory–descriptive research had a nonexperimental field and cross-sectional design that used field techniques such as focus groups and in-depth interviews with the participants of the USR program “MIPyME vs COVID-19” in two Latin American countries.

This study revealed the perceptions of students who participated in the USR program on how a virtual service-learning (vSL) strategy related to the use of technology generates a positive impact on the development of shared learning between students and micro-entrepreneurs from a global and Latin American perspective, as well as for the internationalization of their study plans.

The field study was conducted in only two Latin American countries; however, the USR program has been implemented in eight universities from eight Latin American countries with very similar social, political and health contexts.

It is one of the first studies on SL used in a strategic and articulated way in universities with a USR approach. It analyzed traditional evaluations of this methodology, incorporating others such as virtuality (produced by the effects of the COVID-19), which led the authors to generate methodological innovations based on new ways of connecting, linking and generating shared learning and value for all.

The purpose of this paper is to highlight current utilizations of advanced technology within the digital mental health platform Keel Mind.

Keel Mind, based out of Ontario, Canada is a therapeutic delivery platform that dually functions to train clinicians and deliver virtual therapy to clients.

From personalizing client and therapist matching to using natural language processing (NLP) and artificial intelligence (AI)-driven features Keel Mind supports clinician decision-making to meet the growing mental health needs of the population. Keel Mind functions to provide accessible service, efficiently train high-quality clinicians and enhance clinical outcomes for clients. In a preliminary study within post-secondary students from Ontario, Canada, 90.1% of clients reported liking the platform, and 83.4% reported that they experienced positive mental health outcomes as a result of using Keel Mind.

Keel Mind is a leader within the rapidly developing field of telepsychology and aims to promote positive mental health outcomes worldwide.

This digital showcase is the first published piece of work highlighting the technological capabilities of Keel Mind as a digital therapeutic platform. The intention of this work is to highlight current uses of digital technology within the field of therapeutic practice and to promote technological growth within the field.

For the provision of smart library services to end users, tools of the Internet of Things (IoT) play a significant role. The study aims to discover the factors influencing the adoption of IoT in university libraries, investigate the impact of IoT on university library services and identify challenges to adopt IoT applications in university libraries.

A systematic literature review was carried out to address the objectives of the study. The 40 most relevant research papers published in the world’s leading digital databases were selected to conduct the study.

The findings illustrated that rapid growth in technology, perceived benefits, the networked world and the changing landscape of librarianship positively influenced the adoption of IoT in university libraries. The study also displayed that IoT supported library professionals to initiate smart library services, assisted in service efficiency, offered context-based library services, provided tracking facilities and delivered effective management of library systems. Results also revealed that a lack of technical infrastructure, security and privacy concerns, a lack of technological skills and unavailability of policy and strategic planning caused barriers to the successful adoption of IoT applications in university libraries.

The study has provided theoretical implications through a valuable addition to the current literature. It has also offered managerial implications for policymakers to construct productive policies for the implementation of IoT applications in university libraries for the attainment of fruitful outcomes. Finally, the study provides a baseline for understanding the adoption of IoT in academic libraries.

The purpose of this paper is to try to reach the main factors that could put national security at risk as a result of government cloud computing programs.

The paper adopts the analytical approach to first lay foundations of the relation between national security, cybersecurity and cloud computing, then it moves to analyze the main vulnerabilities that could affect national security in cases of government cloud computing usage.

The paper reached several findings such as the relation between cybersecurity and national security as well as a group of factors that may affect national security when governments shift to cloud computing mainly pertaining to storing data over the internet, the involvement of a third party, the lack of clear regulatory frameworks inside and between countries.

Governments are continuously working on developing their digital capacities to meet citizens’ demands. One of the most trending technologies adopted by governments is “cloud computing”, because of the tremendous advantages that the technology provides; such as huge cost-cutting, huge storage and computing capabilities. However, shifting to cloud computing raises a lot of security concerns.

The value of the paper resides in the novelty of the topic, which is a new contribution to the theoretical literature on relations between new technologies and national security. It is empirically important as well to help governments stay safe while enjoying the advantages of cloud computing.

In recent years, environmental issues and resource depletion have posed significant challenges to firms and society. To address these environmental challenges, firms seek to build strategic alliances of green supply chain management (GSCM) with their supply chain partner. As the largest developing country in the Asia–Pacific region, China needs to take more responsibility for environmental protection, which requires more Chinese firms to participate in GSCM. Therefore, focusing on the issue of GSCM and innovation persistence in the context of an increasingly harsh ecological environment is essential.

To test the hypothesis, the authors perform an empirical analysis on a sample of 124 listed firms in China from 2014 to 2019. The results are robust to a battery of robustness analyses the authors performed to take care of endogeneity.

Empirical results indicate that GSCM can promote innovation persistence and both market environment turbulence and technology environment turbulence have a positive moderating effect on the relationship between the two. Mechanism tests show that GSCM can improve innovation efficiency, ensure innovation quality and alleviate financing constraints, thus promoting the innovation persistence of firms.

This study can provide a theoretical basis for the country to promote GSCM orientation, raise firms' awareness of the value of GSCM, convey the significance of GSCM to investors, influence firms' investment decisions and give experience to other developing countries.

This paper aims to bridge the extended reality framework and the luxury hospitality literature by providing insights into how immersive technologies using artificial intelligence (AI) can shape luxury value and consumer differentiation.

The authors conducted three experimental studies comparing immersive AI versus traditional hospitality across luxury contexts (hotels, restaurants and spas). Study 1 investigates the effect of immersive AI (vs traditional hospitality) on customers’ behavioral intentions and the need for differentiation using virtual-assisted reality. Study 2 tests the underlying mechanism of the need for differentiation and luxury value in an augmented reality context. Study 3 provides additional support for the proposed underlying mechanism using virtual-assisted reality in luxury hospitality.

The findings reveal that immersive AI (vs traditional) luxury hospitality reduces customers’ behavioral intentions of using such services and perceived luxury value. Moreover, the findings indicate that the intention to use immersive AI (vs traditional) luxury hospitality services is contingent upon customers’ need for differentiation.

The findings have important theoretical and managerial implications for immersive technologies in luxury hospitality. They shed light on the dynamics between integrating immersive AI into luxury hospitality and its impact on customers’ differentiation motives and perceived luxury value. The findings reveal the detrimental effect of using immersive AI (vs traditional hospitality) within this context.

The purpose of this study is to identify the process of virtual influencer stickiness in the age of influencer marketing, which has received little attention in the literature. This is essential because the research creates a theoretical model of follower loyalty/stickiness to virtual influencer techniques from the standpoint of influencer marketing, which has a substantial effect on the evolution of the global marketing world.

In 2022, 302 people who currently follow an Instafamous virtual influencer took part in an Instagram self-administered online survey.

The findings show that both expertise and trustworthiness have a positive and significant influence on parasocial interaction, which in turn has a significant influence on virtual engagement and stickiness.

This research will specifically assist international readers in understanding how to harness and increase the efficiency and efficacy of interactive marketing strategies and methods to engage and retain followers of Instafamous virtual influencer. Moreover, the findings will be beneficial to opinion leaders, brand managers, company investors, entrepreneurs and service designers.

1. The study pioneers a holistic virtual follower stickiness mechanism that comprises the role of source credibility, parasocial interaction, informational influence and virtual follower’s engagement and their interrelationship to each other.

2. This study is based on parasocial interaction theory and source credibility theory to understand the relationship between virtual followers and influencers stickiness process at social media platforms.

3. In addition, the study examined the subsequent effects of sources of credibility components on parasocial interaction; as well as, on virtual follower engagement and stickiness.

4. This study also categorized and examined the moderating effects exerted by the genres of informative influence of virtual influencer.

The study pioneers a holistic virtual follower stickiness mechanism that comprises the role of source credibility, parasocial interaction, informational influence and virtual follower’s engagement and their interrelationship to each other.

This study is based on parasocial interaction theory and source credibility theory to understand the relationship between virtual followers and influencers stickiness process at social media platforms.

In addition, the study examined the subsequent effects of sources of credibility components on parasocial interaction; as well as, on virtual follower engagement and stickiness.

This study also categorized and examined the moderating effects exerted by the genres of informative influence of virtual influencer.

This study aims to explore the conversion of metaverse marketing (MVM) into strategic agility among SMEs based on dynamic capabilities (DC) and dynamic management capabilities (DMC) theories. This paper discusses how constructs such as immersive marketing technologies (IMT), customer immersion (CI) and managerial capabilities (MC) play critical role in the transformation of MVM into strategic agility (SA).

A theoretical framework based on DC and DMC theories, and a comprehensive review of the literature on MVM, IMT, CI, MC and SA, was developed in order to theoretically investigate the relationships between MVM and SA. In this theoretical framework, MVM is the independent variable, while the dependent variable is SA. Also, IMT and CI both mediate the association between MVM and SA, while MC moderate the association between MVM and SA in one stream; and CI and SA in another stream.

This research study develops a theoretical framework that recommends nine set of important research propositions in MVM. An extensive literature review was conducted to examine the theoretical framework on the effect of MVM on SA. The proposed theoretical framework suggests that brand community development and communication, experiential marketing and personalisation in MVM, once accessed through IMT (i.e. VR, AR, MR) and CI (i.e. customer engagement, customer absorption-customer acquisition and assimilation of knowledge, presence) can produce significant SA through customer experience management, value co-creation and process innovation.

This current study develops a theoretical framework that theorise the relationship between MVM and SA rooted in literature on MVM and SA, and also based on DC and DMC perspective. The moderating effect of MC on the relationship between IMT and SA on one hand, and CI and SA on the other, provides support to IMT and CI as mediators in the transformation of MVM into SA. This study also provides insight into SME adoption of MVM and how it generates SA. Lastly, the current study contributes to the body of knowledge on MVM, IMT, CI, MC and SA.