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The gift-giving literature has documented several cases in which givers and recipients do not see eye-to-eye in gift-giving decisions. To help integrate this considerable segment of the gifting literature, this paper aims to develop a social norms-based framework for understanding and predicting giver-recipient asymmetries in gift selection.

Five experimental studies test the hypotheses. Participants in these studies evaluate gifts used in previous research, choose between gifts as either gift-givers or gift-recipients, and/or indicate their level of discomfort with choosing different kinds of gifts. The gifts vary in ways that allow the authors to test the social norms-based framework.

Gift-giving asymmetries tend to occur when one of the gifts under consideration is less descriptively, but not less injunctively, normative than the other. This theme holds for both asymmetries recorded in the gift-giving literature and novel ones. Indeed, the authors document new asymmetries in cases where the framework would expect asymmetries to occur and, providing critical support for the framework, the absence of asymmetries in cases where the framework would not expect asymmetries to emerge. Moreover, the authors explain these asymmetries, and lack thereof, using a mechanism that is novel to the literature on gift-giving mismatches: feelings of discomfort.

This research has multiple theoretical implications for the literatures studying gift-giving and social norms. A limitation of this work is that it left some (secondary) predictions of its model untested. Future research could test some of these predictions.

Billions of dollars are spent on gifts each year, making gift-giving a research topic of great practical importance. In addition, the research offers suggestions to consumers giving gifts, consumers receiving gifts, as well as marketers.

The research is original in that it creates a novel framework that predicts both the presence and absence of gift-giving asymmetries, introduces a psychological mechanism to the literature on giver-recipient gift choice asymmetries, and unifies many of the mismatches previously documented in this literature.

Despite the burgeoning popularity of virtual gifting in live streaming, research lacks an in-depth understanding of the drivers behind this behavior. Using para-social relationship (PSR), this study aims to capture viewers’ lively social feelings toward the streamer as the key factor leading to the purchase behavior of virtual gifts. It also aims to establish a theoretical link between PSR and viewers’ holistic experience in live streaming as captured by cognitive absorption and aims to investigates the role of technological features (i.e. viewer–streamer and viewer–viewer interactivity, streamer-level and viewer-level deep profiling and design aesthetics) in shaping viewers’ experience.

Based on 433 survey responses, this study employs a combination of structural equation modeling and neural networks to offer valuable insights into the relationships between the technological environment, viewer experience and viewer behavior.

Our results highlight the salience of PSR in promoting the purchase of virtual gifts through cognitive absorption and the importance of the technological environment in eliciting the viewer experience. This study sheds light on the development of PSR in a technological environment and its relationship with cognitive absorption.

By applying PSR to conceptualize viewers’ perceived connection with the streamer, this study extends the research on purchase behavior in the non-shopping context by providing an enlightened understanding of virtual gift purchase behavior in live streaming. Moreover, by theoretically linking PSR with cognitive absorption, virtual gift purchase and technological features of live streaming, it enriches the theory of PSR and bridges the gap between the design practice of supporting the IT infrastructure of live streaming and research.

This study aims to investigate how a French multinational enterprise (MNE) is developing employee stock ownership (ESO) in its subsidiaries in Peru and Mexico, both Latin American countries with deep social and economic inequalities.

This is a qualitative case study which conducted interviews with representatives of the French MNE and its subsidiaries in Peru and Mexico.

The employee stock purchase plans offered by the company to its employees support the achievement of the sustainable development goals (SDGs) 1, 8 and 10 in these countries.

The authors argue that MNEs could become flagships in the SDG achievement in emerging economies.

By contributing to better workplace outcomes and enhanced corporate performance, ESO is in line with SDG 8. ESO also fulfills SDGs 1 and 10 by allowing employees to build up savings and wealth, whose lack is the main source of inequality and poverty. Reciprocity and binary economics theories explain these relationships.

As a kind of knowledge-intensive team coordinated across physical distance, it is necessary to construct a meta-knowledge driven transactive memory system (TMS) for the knowledge management of distributed agile team (DAT). This study aims to explore the comprehensive antecedents of TMS establishment in DATs and considers how TMS establishment is affected by herding behavior under the artificial intelligence (AI)-related knowledge work environment that emerges with technology penetration.

The data derived from 177 students of 52 DATs in a well-known Chinese business school, which were divided into 26 traditional knowledge work groups and 26 AI-related task groups to conduct a random comparative experiment. The ordinary least squares method was used to analyze the conceptual model and ANOVA was used to examine the differences in herding behavior between the control groups (traditional knowledge work DATs) and treatment groups (DATs engaged in AI-related knowledge work).

The results showed that knowledge diversity, professional knowledge, self-efficacy and social system use had significantly positive effects on the establishment of TMS. Interestingly, the authors also find that herding behavior may promote the process of establishing TMS of the new team, and this effect will be more significant when AI tasks are involved in team knowledge work.

By exploring the comprehensive antecedents of the establishment of TMS, this study provided a theoretical basis for knowledge management of DATs, especially in AI knowledge work teams. From a practical perspective, when the DAT is involved in AI-related knowledge works, managers should appropriately guide the convergence of employees’ behaviors and use the herding effects to accelerate the establishment of TMS, which will improve team knowledge sharing and innovation.

Innovation management in the healthcare sector has undergone significant evolutions over the last decades. These evolutions have been investigated from a variety of perspectives: clusters, ecosystems of innovation, digital ecosystems and regional ecosystems, but the dynamics of networks have seldom been analyzed under the lenses of entrepreneurial ecosystems (EEs). As identified by Cao and Shi (2020), the literature is silent about the organization of resource allocation systems for network orchestration in EEs. This article investigates these elements in the healthcare sector. It discusses the strategic role played by entrepreneurial support organizations (ESOs) in resource allocation and elaborates on the distinction between sponsored and nonsponsored ESOs in EEs. ESOs are active in network orchestration. The literature explains that ESOs lift organizational, institutional and cultural barriers, and support entrepreneurs' access to cognitive and technological resources. However, allocation models are not yet discussed. Therefore, our research questions are as follows: What is the resource allocation model in healthcare-related EEs? What is the role played by sponsored and nonsponsored ESOs as regards resource allocation to support the emergence and development of EEs in the healthcare sector?

The article offers an explanatory, exploratory, and theory-building investigation. The research design offers an abductive research protocol and multi-level analysis of seven (sponsored and nonsponsored) ESOs active in French healthcare ecosystems. Field research elaborates on semi-structured interviews collected between 2016 and 2022.

This article shows explicit complementarities between top-down and bottom-up resource allocation approaches supported by ESOs in the healthcare sector. Despite explicit originalities in each approach, no network orchestration model prevails. Multi-polar coordination is the rule. Entrepreneurs' access to critical technological and cognitive resources is based on resource allocation modalities that differ for sponsored versus nonsponsored ESOs. Emerging from field research, this research also shows that sponsored and nonsponsored ESOs manage their roles in different ways because they confront original issues about organizational legitimacy.

Beyond the results listed above, the main originalities of the paper relate to the instantiation of multi-level analysis operated during field research and to the confrontation between sponsored versus nonsponsored ESOs in the domain of healthcare-related innovation management. This research shows that ESOs have practical relevance because they build original routes for resource allocation and network orchestration in EEs. Each ESO category (sponsored versus nonsponsored) provides original support for resource allocation. The ESO's legitimacy is inferred either from the sponsor or the services delivered to end-users. This research leads to propositions for future research and recommendations for practitioners: ESO managers, entrepreneurs, and policymakers.

This study aims to understand the effect of cultural dimension (individualism/ collectivism) on promotional rewards (social or economic) resulting in incentivizing consumers to engage in electronic word-of-mouth (eWOM), further impacting their repurchase intentions.

In Study 1, a 2 (culture: individualism vs collectivism) × 2 (promotional rewards: social vs economic) between-subjects design was used. Structural equation modeling was used to test the hypotheses. In Study 2, culture was measured instead of just being manipulated. The authors used regression analysis in this study.

Owing to the characteristics of collectivistic individuals, consumers in collectivistic cultures were more likely to respond to social rewards as an incentive to engage in eWOM. However, consumers in individualistic cultures were more motivated to engage in eWOM when economic rewards were offered.

Despite the global nature of eWOM, little research has explored the effects of cultural traits on consumer response to amplified eWOM strategy. Additionally, though many organizations now offer various promotional incentives to reviewers, little research has explored the effects of promotional offers on a reviewer’s subsequent behavior, and no research has explored the relationship between cultural dimensions and current and future response to promotional eWOM rewards.

The purpose of this study is to examine the impact of the shift towards a circular economy and marketing strategies on the collaborative purchasing behaviour of consumers in India. The study uses the theory of planned behaviour (TPB) and the marketing mix to understand the factors affecting a consumer’s intention to participate in collaborative consumption (CC).

A Web-based survey was conducted, and 349 valid responses were analysed using AMOS (Analysis of Moment Structures) structural equation modelling. The study emphasised the impact of price, promotion and perceived behaviour control on CC and provided direction and advice for companies that rent and swap apparel.

According to the study, promotion and perceived behaviour control are the two key characteristics that significantly impact a consumer’s willingness to participate in CC in India. The study also found that perceived behaviour control plays a significant direct role in behavioural usage. These findings emphasise the impact of price, promotion and perceived behaviour control on CC and offer direction and advice for companies that rent and swap apparel.

This article can be used to evaluate the business in different countries and can be developed further. It does, however, have some restrictions. Because most respondents are from northern and central India, in addition, some respondents are from the southwestern and southern regions, especially in the Mumbai and Chennai locales. Hence, the geographical sample was not diverse in terms of demographics. Furthermore, the gender identity of the respondents might essentially affect how the authors interpret customer buying behaviour, but the study missed this. Researchers could enhance this by using various sampling techniques and ensuring that other demographic characteristics are considered in the future. Furthermore, the survey could not distinguish between online and in-person transactions.

The study provides practical advice for companies that rent and swap apparel, emphasising the impact of price, promotion and perceived behaviour control on consumer willingness to participate in CC. The findings suggest that companies can improve consumer participation by focusing on promotion and perceived behaviour control. In addition, the significance of perceived behaviour control on behavioural usage highlights the importance of empowering consumers to control their decisions to participate in CC.

To the best of the authors’ knowledge, this study is one of the first to examine the factors influencing consumer willingness to participate in CC in the context of the shift towards a circular economy in India. By examining the impact of the TPB and the marketing mix on consumer intention, the study provides valuable insights for companies that rent and swap apparel. The findings highlight the importance of promotion and perceived behaviour control in shaping consumer behaviour and provide practical direction for companies to promote and market their products effectively. The study adds to the existing knowledge on the circular economy and the role of CC in reducing waste and promoting sustainability.

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.