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1 – 2 of 2Xenia J. Mamakou, Panagiotis Zaharias and Maria Milesi
The purpose of this study is to explore the interplay between electronic service quality, user experience (UX) and overall customer satisfaction. Additionally, it aims to assess…
Abstract
Purpose
The purpose of this study is to explore the interplay between electronic service quality, user experience (UX) and overall customer satisfaction. Additionally, it aims to assess the suitability of E-S-QUAL and UX metrics within the cultural context of Greece.
Design/methodology/approach
Data were collected from 310 Internet users based on their last online purchase from an e-retail website. To evaluate the conceptual model, the authors used partial least squares structural equation modeling (PLS-SEM).
Findings
The findings of this study validate the scales' reliability and validity in the realm of electronic commerce (e-commerce) in Greece. The findings also emphasize the favorable association between e-service quality and UX with overall satisfaction, while indicating that e-service quality plays a partial mediating role in the relationship between UX and customer satisfaction.
Originality/value
The authors' study enhances the existing theory by introducing a new multi-dimensional conceptual framework that illuminates the relative importance of the dimensions within the scales. Additionally, it offers valuable insights into the impacts of e-service quality and UX on overall satisfaction, providing managers and practitioners with a tool to evaluate the quality of their electronic services and make necessary adjustments to meet the needs of their customers.
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Sandra Cohen, Francesca Manes Rossi, Xenia Mamakou and Isabel Brusca
Governmental financial reporting is prepared for accountability and decision-making purposes and is directed to a wide range of users, including citizens. However, this may sound…
Abstract
Purpose
Governmental financial reporting is prepared for accountability and decision-making purposes and is directed to a wide range of users, including citizens. However, this may sound easier than it actually is as citizens without specific accounting knowledge may find it difficult to understand the financial information prepared by governments. The study analyzes citizens' perceptions toward infographics as well as their ability to improve accounting understandability by nonaccounting experts compared to the traditional financial statements.
Design/methodology/approach
The paper presents the results of an exploratory analysis conducted with the participation of a group of citizens in three European countries through a questionnaire.
Findings
The results show that infographics improve accounting understandability by nonaccounting experts compared to the traditional financial statements. However, infographics alone are not enough to succeed in making nonaccounting literate citizens experts in fully understanding accounting information.
Originality/value
The novelty of the research consists in its ability to give voice to citizens' preferences regarding the way the financial information is presented, which has been largely neglected by previous studies. In parallel, it analyzes the effect of accounting knowledge on accounting understandability. Moreover, it is the first study that analyzes the use of infographics in public sector financial reporting.
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