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Article
Publication date: 12 March 2024

Xiaoyong Wei, Anwei Huang, Ruoyi Chen and Jiyue Yang

Retailers have recently leveraged store-loyal customers’ store attachment to maintain customer relationships and motivate patronage intentions. However, the COVID-19 outbreak has…

Abstract

Purpose

Retailers have recently leveraged store-loyal customers’ store attachment to maintain customer relationships and motivate patronage intentions. However, the COVID-19 outbreak has driven customer migration from offline to mobile channels. Mobile retail applications (APPs) have been used by numerous retailers to reach their customers. Nonetheless, it has yet to be determined (1) whether store attachment can facilitate (or impede) the adoption of mobile retail APPs and (2) whether store-loyal customers will continue visiting offline stores in the post-pandemic era. To address these questions, we propose a theoretical account using integrated theories on trust transfer and store attachment.

Design/methodology/approach

We conducted multi-stage, longitudinal field surveys in two cities of mainland China: Beijing and Guangzhou. From two rounds of data collection, 237 and 103 responses were obtained in March 2022. Hypotheses were tested by partial least squares – structural equation modelling (PLS–SEM).

Findings

Results showed that customer trust in an offline retailer can be transferred to the retailer’s mobile APP at the pre-adoption stage, facilitating APP adoption. Notably, store-loyal customers who exhibited a strong attachment to the physical store of a retailer were more inclined to transfer their trust to the mobile APP of the retailer. This occurrence leads to an increased adoption rate, enhanced post-adoption satisfaction and increased inclination to continue (rather than discontinue) usage.

Originality/value

This study is the first to investigate the changes in store-loyal customers' shopping behaviour in the mobile retail era and in the post-COVID-19 pandemic recovery. Our findings elucidate the role of physical store attachment in the trust-transfer mechanism. Furthermore, store attachment may not prevent customers’ channel migration behaviour. Retailers may have to re-consider how to manage channel cannibalisation issues in the post-pandemic recovery.

Details

International Journal of Retail & Distribution Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-0552

Keywords

Open Access
Article
Publication date: 18 March 2024

Noura Aleisa

This study aimed to identify and analyse the key factors influencing the adoption of e-government services and to discern their implications for various stakeholders, from…

Abstract

Purpose

This study aimed to identify and analyse the key factors influencing the adoption of e-government services and to discern their implications for various stakeholders, from policymakers to platform developers.

Design/methodology/approach

Through a comprehensive review of existing literature and detailed analysis of multiple studies, this research organised the influential factors based on their effect: highest, direct and indirect. The study also integrated findings to present a consolidated view of e-government adoption drivers.

Findings

The research found that users' behaviour, attitude, optimism bias and subjective norms significantly shape their approach to e-government platforms. Trust in e-Government (TEG) emerged as a critical determinant, with security perceptions being of paramount importance. Additionally, non-technical factors, such as cultural, religious and social influences, play a substantial role in e-government adoption decisions. The study also highlighted the importance of performance expectancy, effect expectancy and other determinants influencing e-government adoption.

Originality/value

While numerous studies have explored e-government adoption, this research offers a novel classification based on the relative effects of each determinant. Integrating findings from diverse studies and emphasising non-technical factors introduce an interdisciplinary approach, bridging the gap between information technology and fields like sociology, anthropology and behavioural sciences. This integrative lens provides a fresh perspective on the topic, encouraging more holistic strategies for enhancing e-government adoption globally.

Details

Journal of Innovative Digital Transformation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2976-9051

Keywords

Article
Publication date: 18 March 2024

Samer Abaddi

This study aims to investigate the factors influencing the adoption intention of artificial intelligence (AI) by micro, small and medium enterprises (MSMEs) in Jordan.

Abstract

Purpose

This study aims to investigate the factors influencing the adoption intention of artificial intelligence (AI) by micro, small and medium enterprises (MSMEs) in Jordan.

Design/methodology/approach

The study adopts the technology–organization–environment (TOE) model. It examines the moderating effects of innovation culture, employee digital skill level and market competition on the relationships between the independent and dependent variables. A survey was utilized to collect data from 537 MSME owners or managers in Jordan and employed partial least squares structural equation modeling to test the hypotheses.

Findings

The results of the study support seven out of eight hypotheses. Business innovativeness, management support, perceived benefits and technological infrastructure have positive and significant effects on AI adoption intention, while perceived costs have no significant effect. However, the innovation culture, employee digital skill level and market competition were found to moderate the relationships between some of the independent variables and dependent variables.

Practical implications

The study provides valuable insights and recommendations for MSME owners, managers, employees, policymakers, educators and researchers interested in promoting and facilitating AI adoption by MSMEs in Jordan.

Originality/value

The current attempt extends the TOE framework by adding significant constructs representing the three contexts. Moreover, it is one of the few studies that analyzed the factors influencing the adoption intention of AI by MSMEs in Jordan, which are significant to the Jordanian economy and represent 99.5% of enterprises.

Details

Management & Sustainability: An Arab Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2752-9819

Keywords

Open Access
Article
Publication date: 12 March 2024

Nana Adwoa Anokye Effah

This article aims to identify and review existing studies on the adoption and compliance of International Financial Reporting Standards (IFRS) in Africa.

Abstract

Purpose

This article aims to identify and review existing studies on the adoption and compliance of International Financial Reporting Standards (IFRS) in Africa.

Design/methodology/approach

The methodology involves a sole focus on studies conducted with an African sample, using a bibliometric method and data from the Web of Science (WoS) database. Visualizations from VOSViewer and Biblioshiny software are employed to identify the dominant authors, journals and countries contributing to research in the region.

Findings

The findings reveal existing collaborations among authors in the field. However, the study emphasizes the need for additional research to enhance the intellectual structure of the research domain, as the majority of related documents are concentrated within twenty articles with at least one citation.

Practical implications

The practical implications underscore the importance of collaboration in practice, emphasizing the need for cooperation among corporations, experts and regulatory agencies involved in IFRS adoption and compliance in Africa. By fostering collaborative efforts and knowledge-sharing among corporations, experts and regulatory agencies, practitioners can enhance their understanding, streamline implementation processes and improve compliance methods.

Originality/value

This review is one of the few to explicitly conduct a bibliometric review of IFRS adoption and compliance studies in Africa, providing a foundation for future research to determine the current direction of IFRS studies in this region.

Details

Journal of Business and Socio-economic Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2635-1374

Keywords

Article
Publication date: 12 March 2024

Abdul Gafoor and S. Amilan

The prime purpose of the study is to analyse the effect of fintech adoption on the financial well-being of persons with disabilities (PWDs), considering the intervening role of…

Abstract

Purpose

The prime purpose of the study is to analyse the effect of fintech adoption on the financial well-being of persons with disabilities (PWDs), considering the intervening role of financial behaviour, financial access and financial knowledge.

Design/methodology/approach

A self-administered survey schedule collected primary data on fintech adoption and financial well-being among 205 PWD, through snowball sampling from January to May 2023. Researchers used exploratory factor analysis to identify reliable factors and PLS-SEM for testing mediation and research hypotheses.

Findings

The study’s outcome found that fintech adoption does not directly impact the financial well-being of PWDs. Instead, the impact on financial well-being is explained by mediating factors like financial access, financial knowledge and financial behaviour. Financial access is the most significant among these mediating factors.

Research limitations/implications

The study demonstrates the significance of mediating factors in comprehending the influence of fintech adoption on financial well-being. These results underpin existing literature on determinants of financial well-being.

Practical implications

Findings evidenced that developing disabled-friendly fintech tools can enhance financial access, reduce inequality and improve the financial well-being of PWDs, which would be helpful for public policymakers.

Originality/value

There has been no comprehensive study conducted on this topic, particularly among PWDs. In the current study, an effort is being made to examine the relative effects of fintech adoption on financial well-being directly and indirectly through mediating variables.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-08-2023-0596

Details

International Journal of Social Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 28 March 2024

Jing Liang, Ming Li and Xuanya Shao

The purpose of this study is to explore the impact of online reviews on answer adoption in virtual Q&A communities, with an eye toward extending knowledge exchange and community…

Abstract

Purpose

The purpose of this study is to explore the impact of online reviews on answer adoption in virtual Q&A communities, with an eye toward extending knowledge exchange and community management.

Design/methodology/approach

Online reviews contain rich cognitive and emotional information about community members regarding the provided answers. As feedback information on answers, it is crucial to explore how online reviews affect answer adoption. Based on signaling theory, a research model reflecting the influence of online reviews on answer adoption is established and empirically examined by using secondary data with 69,597 Q&A data and user data collected from Zhihu. Meanwhile, the moderating effects of the informational and emotional consistency of reviews and answers are examined.

Findings

The negative binomial regression results show that both answer-related signals (informational support and emotional support) and answerers-related signals (answerers’ reputations and expertise) positively impact answer adoption. The informational consistency of reviews and answers negatively moderates the relationships among information support, emotional support and answer adoption but positively moderates the effect of answerers’ expertise on answer adoption. Furthermore, the emotional consistency of reviews and answers positively moderates the effect of information support and answerers’ reputations on answer adoption.

Originality/value

Although previous studies have investigated the impacts of answer content, answer source credibility and personal characteristics of knowledge seekers on answer adoption in virtual Q&A communities, few have examined the impact of online reviews on answer adoption. This study explores the impacts of informational and emotional feedback in online reviews on answer adoption from a signaling theory perspective. The results not only provide unique ideas for community managers to optimize community design and operation but also inspire community users to provide or utilize knowledge, thereby reducing knowledge search costs and improving knowledge exchange efficiency.

Article
Publication date: 13 March 2024

Salma Chakroun and Anis Ben Amar

This paper aims to examine the influence of the International Financial Reporting Standards (IFRS) adoption on corporate tax avoidance (CTA). In addition, this study aims to…

Abstract

Purpose

This paper aims to examine the influence of the International Financial Reporting Standards (IFRS) adoption on corporate tax avoidance (CTA). In addition, this study aims to explore whether family ownership moderates the impact of IFRS adoption on CTA.

Design/methodology/approach

The authors used a sample of 1,856 firms from various countries around the world, covering the period between 2010 and 2022. To estimate the proposed econometric models, the authors applied both fixed and random effects regression methods.

Findings

The present findings show that IFRS adoption has a negative impact on CTA, as measured by the effective tax rate and book-tax differences. This negative impact is more pronounced in “common law” countries than in “civil law countries.” Additionally, the authors found that family ownership plays a moderating role by positively affecting the impact of IFRS adoption on CTA.

Practical implications

The findings have practical, regulatory and academic implications for fostering accountability and fairness in taxation. This study suggests that implementing IFRS reduces tax avoidance and emphasizes the need for firms to evaluate the implications of IFRS adoption on their tax-planning strategies. It highlights the importance of aligning financial reporting practices with international standards to enhance transparency and minimize tax avoidance opportunities. The differential impact of IFRS adoption between “common law” and “civil law” countries underscores the role of legal and regulatory frameworks. In addition, family ownership plays a significant role in shaping tax-planning strategies. From an academic perspective, this research provides a foundation for further exploration into the relationship between IFRS adoption and tax avoidance.

Originality/value

The existing literature has predominantly concentrated on examining the effect of IFRS adoption on CTA, and the empirical findings have been inconsistent. This study introduces a novel perspective by considering the moderating influence of family ownership in determining the impact of IFRS adoption on CTA.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

Keywords

Open Access
Article
Publication date: 12 March 2024

Adetumilara Iyanuoluwa Adebo, Kehinde Aladelusi and Mustapha Mohammed

This study aims to examine the mediating role of social influence on the relationship between key predictors of E-pharmacy adoption among young consumers based on the unified…

Abstract

Purpose

This study aims to examine the mediating role of social influence on the relationship between key predictors of E-pharmacy adoption among young consumers based on the unified theory of adoption and use of technology (UTAUT).

Design/methodology/approach

This study employs a quantitative correlational research design. Based on cluster sampling, data was collected from 306 university students from three public universities in southwestern Nigeria. Data was analysed using partial least square structural equation modeling.

Findings

The primary determinant driving the adoption of e-pharmacy is performance expectancy. Social influence plays a partial mediating role in linking performance expectancy to e-pharmacy adoption. In contrast, it fully mediates the relationship between effort expectancy, facilitating conditions and the adoption of e-pharmacy services.

Research limitations/implications

This study provides theoretical clarity on recent issues within the UTAUT framework. Findings highlight the complexity of how social factors interact with individual beliefs and external conditions in determining technology acceptance.

Practical implications

Research includes information relevant to access the impact of e-pharmacy services on healthcare accessibility, affordability and quality in developing countries.

Originality/value

The findings extend the adoption of technology literature in healthcare and offer a new understanding of adoption dynamics. The results emphasize the importance of performance expectancy in driving e-pharmacy adoption, providing a clear direction for stakeholders to enhance service quality and user experience of e-pharmacy. Additionally, the mediating effect of social influence highlights the significance of peer recommendations, celebrity endorsements and social media campaigns in shaping consumer adoption of e-pharmacies among young people.

Details

Journal of Humanities and Applied Social Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2632-279X

Keywords

Article
Publication date: 28 March 2024

Chieh-Yu Lin, Cathay Kuo-Tai Kang and Yi-Hui Ho

This study aims to analyze the determinants influencing Chinese manufacturing companies in implementing lean manufacturing (LM).

Abstract

Purpose

This study aims to analyze the determinants influencing Chinese manufacturing companies in implementing lean manufacturing (LM).

Design/methodology/approach

The determinants to be explored in this study consist of technological, organizational and environmental (TOE) dimensions. A questionnaire survey was conducted on Chinese manufacturing companies, and 208 samples were analyzed.

Findings

The findings show that the relative advantage of LM and organizational support have significantly positive effects on Chinese manufacturing firms’ adoption of LM. The complexity of LM, quality of human resources, organizational readiness, customer pressure, international situation, governmental support and environmental uncertainty do not have significant effects.

Originality/value

This paper contributes to the literature by using the TOE model to explore the factors influencing LM adoption in the Chinese manufacturing industry.

Details

International Journal of Lean Six Sigma, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-4166

Keywords

Article
Publication date: 21 March 2024

Nanda Kumar Karippur, Pushpa Rani Balaramachandran and Elvin John

This paper aims at identifying the key factors influencing the adoption intention of data analytics for predictive maintenance (PdM) from the lens of the…

Abstract

Purpose

This paper aims at identifying the key factors influencing the adoption intention of data analytics for predictive maintenance (PdM) from the lens of the Technology–Organization–Environment (TOE) framework in the Singapore Process Industries context. The research model aids practitioners and researchers in developing a holistic maintenance strategy for large-scale asset-heavy process industries.

Design/methodology/approach

The TOE framework has been used in this study to consider a wide set of TOE factors and develop a research model with the support of literature. A survey is undertaken and the structural equation modelling (SEM) technique is adopted to test the hypotheses of the proposed model.

Findings

This research highlights the significant roles of digital infrastructure readiness, security and privacy, top management support, organizational competence, partnership with external consultants and government support in influencing adoption intention of data analytics for PdM. Perceived challenges related to organizational restructuring and process automation are not found significant in influencing the adoption intention.

Practical implications

This paper reports valuable insights on adoption intention of data analytics for PdM with relevant implications for the various stakeholders such as the leaders and senior managers of process manufacturing industry companies, government agencies, technology consultants and service providers.

Originality/value

This research uniquely validates the model for the adoption of data analytics for PdM in the process industries using the TOE framework. It reveals the significant technology, organizational and environmental factors influencing the adoption intention and highlights the relevant insights and implications for stakeholders.

Details

Journal of Manufacturing Technology Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-038X

Keywords

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