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Article
Publication date: 2 September 2021

The limits of institutional work: a field study on auditors' efforts to promote sustainability assurance in a trust society

Hanna Silvola and Eija Vinnari

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors…

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Abstract

Purpose

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors examine auditors' attempts to promote sustainability assurance and establish it as a practice requiring the professional involvement of auditors.

Design/methodology/approach

Applying institutional work (Lawrence and Suddaby, 2006) and institutional logics (Thornton, 2002; Thornton et al., 2012) as the method theories, the authors examine interview data and a variety of documentary evidence collected in Finland, a small society characterized by social and environmental values, beliefs in functioning institutions and public trust in companies behaving responsibly.

Findings

With this study, the authors make two main contributions to extant literature. First, the authors illustrate the limits that society-level logics related to corporate social responsibility, together with the undermining or rejected institutional work of other agents, place especially on the political and cultural work undertaken by auditors. Second, the study responds to Power's (2003) call for country-specific studies by exploring a rather unique context, Finland, where societal trust in companies is arguably stronger than in many other countries and this trust appears to affect how actors perceive the need for sustainability assurance.

Originality/value

This is one of the few accounting studies that combines institutional logics and institutional work to study the uptake of a management fashion, in this case sustainability assurance.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/AAAJ-02-2019-3890
ISSN: 0951-3574

Keywords

  • Assurance
  • Auditing
  • Institutional logics
  • Institutional work
  • Sustainability

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Article
Publication date: 3 March 2021

The post-adoption behavior of internet banking users through the eyes of self-determination theory and expectation confirmation model

Samar Rahi, Majeed Mustafa Othman Mansour, Malek Alharafsheh and Mahmoud Alghizzawi

In this era of digital technology, the banking sector has revolutionized its operations by using web-based Internet banking services. However, the success of these…

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Abstract

Purpose

In this era of digital technology, the banking sector has revolutionized its operations by using web-based Internet banking services. However, the success of these financial services is dependent on Internet banking user continuance intention instead of initial adoption. The current study develops a theoretical framework based on three well-known theories, namely the expectation–confirmation theory, self-determination theory (SDT) and the commitment trust theory, to investigate Internet banking user continuance intention towards use of Internet banking services.

Design/methodology/approach

Following positivist paradigm, a research survey was conducted towards Internet banking users of commercial banks. In response, 355 valid observations were retrieved and used for data analysis. For data analysis, this study has used a latest statistical approach, namely structural equation modelling (SEM).

Findings

This study has confirmed that factors underpinning the commitment trust theory, SDT and expectation–confirmation model have significant impact on Internet banking user continuance intention. The research model explained 68.4% of variance in determining Internet banking user continuance intention, which is substantial. The effect size analysis (f2) indicates that perceived usefulness is the most important factor among all other exogenous variables. The predictive relevance of the research model was found substantial Q2 50.3%. These findings confirmed that the research model has substantial power to predict Internet banking user continuance intention.

Practical implications

From a managerial perspective, findings of this research give deeper insight into financial advisors, bank managers and policy- makers to understand human motivation and expectation–confirmation factors in order to retain customers and gain return on Information Technology (IT) investment. Additionally, results suggest that attention should be given on user trust, which in turn boosts user intention towards continuance use of Internet banking services. Extension of the self-determination framework contributes to theory and augments e-commerce literature, especially in a post-adoption setting.

Originality/value

There are several studies that investigate Internet banking user pre-adoption behaviour. Therefore, less is discussed about the Internet banking user’s post-adoption behaviour. Findings of this study help financial advisors to comprehensively understand which factor influences Internet banking user behaviour towards continue use of Internet banking services.

Details

Journal of Enterprise Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/JEIM-04-2020-0156
ISSN: 1741-0398

Keywords

  • Commitment trust theory
  • Expectation–confirmation model
  • The commitment trust theory
  • Self-determination theory
  • Internet banking
  • Structural equation modelling

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Article
Publication date: 26 February 2021

Examining augmented reality adoption by consumers with highlights on gender and educational-level differences

Salma S. Abed

This study aims to explore the factors that could affect consumers’ adoption of augmented reality (AR) and investigate the interaction between gender and educational level…

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Abstract

Purpose

This study aims to explore the factors that could affect consumers’ adoption of augmented reality (AR) and investigate the interaction between gender and educational level on intention to adopt AR in developing countries as demonstrated here by Saudi Arabia.

Design/methodology/approach

The examined constructs were developed by integrating factors from the unified theory of acceptance and the use of technology (UTAUT2), including performance expectancy, expectancy effort, social influence, facilitating conditions, hedonic motivation and habit. Price value was eliminated and innovativeness was added to the examined constructs. Data were collected from 673 Saudi consumers through an online survey by implementing a convenience sampling. Furthermore, the effect of gender and education level on behavioral intention to adopt AR by consumers was examined.

Findings

The results of the regression analysis showed that the independent variables statistically significantly predict the consumers’ behavioral intention toward AR adoption with all the examined constructs. The proposed model was able to explain 84% of the variance of behavioral intention. Furthermore, there was a statistically significant interaction between the effects of gender and educational level on intention to adopt AR.

Practical implications

This study will clarify the relatively low diffusion rate of AR adoption in Saudi Arabia, which will help business owners and marketers to develop the right strategies, especially strategies that are associated to marketing and developing mobile applications by incorporating AR technologies, which will attract the attention of many users.

Originality/value

This is one of the few studies that has explored the intention to adopt AR by consumers by examining the UTAUT2 constructs in the Middle Eastern cultural contexts, in contrast to previous studies, specifically Saudi Arabia. This study further investigated the interaction between the effects of gender and educational level on intention to adopt AR.

Details

Review of International Business and Strategy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/RIBS-08-2020-0100
ISSN: 2059-6014

Keywords

  • Technology adoption
  • Gender
  • Consumers
  • Augmented reality
  • Educational level
  • UTAUT2

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Article
Publication date: 16 February 2021

Salesperson turnover intention: a tale of two countries

Vincent Onyemah, Jay P. Mulki and Martha Rivera-Pesquera

A significant amount of research has shown that drivers of employee attitudes, and behaviors leading to outcome variables such as turnover intentions, are strongly…

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Abstract

Purpose

A significant amount of research has shown that drivers of employee attitudes, and behaviors leading to outcome variables such as turnover intentions, are strongly influenced by national culture. This study focuses on the difference in relationships among some critical variables between two emerging economies with similar cultural indices.

Design/methodology/approach

Survey questionnaire was used to collect responses from salespeople in two countries. Correlation analysis and structural equation modeling were used to provide support for the stated hypotheses.

Findings

Results indicate that Mexican and Indian salespeople differ in how their level of trust in supervisor, regulation of emotion, interpersonal conflict and felt stress related to drive turnover intention. Findings also confirm a strong positive relationship between felt stress and turnover intention.

Research limitations/implications

This study is based on survey responses and should be interpreted with the associated limitations of method bias. The hypothesized model of relationships among constructs was based on theory and prior research, but researchers understand that there could be other statistically equivalent models with equal fit. Moreover, stress can result from numerous other combinations of variables in addition to those used in this model. The relationships among constructs as presented could also be due to the absence of other key variables. This study looked at turnover intentions from an employee perspective using responses made when economic conditions worldwide were robust. This is not the case today because of the global pandemic. Economic conditions wield substantial influence on employee responses as well as on turnover intentions. In addition, economic downturn lowers turnover potential and heightens stress level.

Practical implications

Findings confirm a strong positive relationship between felt stress and turnover intention. Efforts to keep stress within a productive range should be encouraged, because while the direct costs of turnover can be substantial, indirect costs may be even greater. For example, when salespeople leave an organization, the customer relationships they formed and developed may be at risk, exposing their companies to potential reduction in revenue. Sales organizations that pay inadequate attention to high turnover rate among their salespeople become susceptible to a phenomenon Dudley and Goodson (1988) identified as “low sales recruiting ceiling syndrome.”

Social implications

Most of the current studies results from developing countries have been compared to those from developed countries where the theories and seminal research originated. The outcome of the authors' research lends yet another argument in favor of more comparative studies on East versus East or developing economies versus developing economies. Such effort could further delineate the applicability of “foreign” theories and inform the development of “local” theories for richer insight on local management practice. The current drive to inject diversity, equity and inclusion in the workplace should be reflected in the development of theory and the conduct of research. No one country or individual or group of individuals can claim ownership of theory development and standards for assessing theories originating elsewhere. Diversity, equity and inclusion have a place in academic research and should be encouraged. Second, the results obtained in this paper offer a cautionary note against over-generalization. Just as small details matter in life, likewise, small differences in variables that explain a phenomenon can make a big difference. Third, the findings confirm a strong positive relationship between felt stress and turnover intention. This is true for the two countries examined in this research.

Originality/value

This study seeks to understand why potential drivers of turnover intention might manifest differently in countries that have a similar cultural outlook. The current research leverages the contingency theory and zeroed in on turnover intention. In addition, two additional cultural dimensions (long-term orientation and uncertainty avoidance) were incorporated, and the model was tested using salespeople (rather than plant workers).

Details

International Journal of Bank Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/IJBM-10-2020-0533
ISSN: 0265-2323

Keywords

  • Conflict
  • Culture
  • Emotion
  • Salespeople
  • Supervisor
  • Stress
  • Trust
  • Turnover

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Article
Publication date: 22 February 2021

Can tasks and learning be balanced? A dual-pathway model of cloud-based e-learning continuance intention and performance outcomes

Yung-Ming Cheng

The purpose of this paper is to examine the roles of task-technology fit (TTF), learning-technology fit (LTF) and cognitive absorption (CA) in determining medical…

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Abstract

Purpose

The purpose of this paper is to examine the roles of task-technology fit (TTF), learning-technology fit (LTF) and cognitive absorption (CA) in determining medical professionals’ cloud-based electronic learning (e-learning) system continuance intention and performance outcomes and evaluate whether medical professionals’ perceived impact on learning can affect their perceived impact on tasks within medical institutions.

Design/methodology/approach

Sample data for this study were collected from medical professionals at six hospitals in Taiwan. A total of 600 questionnaires were distributed, and 373 (62.2%) usable questionnaires were analyzed using structural equation modeling in this study.

Findings

In this study, medical professionals’ perceived TTF and LTF as antecedents to their cloud-based e-learning continuance intention and performance outcomes were validated, and medical professionals’ perceived impact on learning had a positive effect on their perceived impact on tasks. Synthetically speaking, this study’s results strongly support the research model with all hypothesized links being significant.

Originality/value

It is particularly worth mentioning that this study introduces a new construct, “LTF,” to conceptualize, define and measure it, and further contributes to the application of capturing both expectation–confirmation model and CA (i.e. an intrinsic motivator) for completely explaining medical professionals’ perceived TTF and LTF as external variables to their cloud-based e-learning continuance intention and performance outcomes.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/K-07-2020-0440
ISSN: 0368-492X

Keywords

  • Task-technology fit
  • Learning-technology fit
  • Cognitive absorption theory
  • Expectation–confirmation model
  • Cloud-based electronic learning system
  • Continuance intention
  • Performance outcomes
  • Structural equation modeling
  • Information systems
  • Learning
  • Education
  • Cognition
  • Behaviour
  • Statistical analysis

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Article
Publication date: 15 February 2021

Locus of control and entrepreneurial intention: a study in a developing economy

Helen Arkorful and Sam Kris Hilton

The purpose of this study is to investigate the influence of locus of control (internal and external) on entrepreneurial intention of final year undergraduate students in Ghana.

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Abstract

Purpose

The purpose of this study is to investigate the influence of locus of control (internal and external) on entrepreneurial intention of final year undergraduate students in Ghana.

Design/methodology/approach

The study adopts descriptive and cross-sectional survey designs. It also employs quantitative approach to collect the data from 300 final year undergraduate students in selected universities in Ghana. The data were analyzed using descriptive statistics, correlation and hierarchical regression techniques.

Findings

The results reveal that there is a positive relationship between locus of control (both internal and external) and entrepreneurial intention. However, it is found that external locus of control has more influence on entrepreneurial intention compared to internal locus of control. In addition, gender has no controlling effect on the relationship between locus of control and entrepreneurial intention.

Practical implications

The findings imply that entrepreneurial course contents should include topics on locus of control that will expose the students to the reality of their environments so as to learn how to take control and create opportunities out of their environments. Again, students should be encouraged and educated on how to build up personality traits such as the need for achievement, innovativeness and risk-taking, since these traits have direct impact on their locus of control which in turn impacts on their entrepreneurial intentions.

Originality/value

This study contributes to entrepreneurship literature by investigating determinants of entrepreneurial intention from a different perspective, and reveals that individuals (regardless of their gender) with external locus of control are more likely to become entrepreneurs in a developing economy.

Details

Journal of Economic and Administrative Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/JEAS-04-2020-0051
ISSN: 1026-4116

Keywords

  • Locus of control
  • Internal locus
  • External locus
  • Entrepreneurial intention

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Article
Publication date: 1 March 2021

The influence of personal values on buying and purchasing intentions of Chinese tourists visiting Bali

Agung Permana Budi, Made Antara, Anak Agung Putu Agung Suryawan Wiranatha and I. Nyoman Sudiarta

This paper aims to determine the effect of personal values and buying intention on repurchase intention. This paper is based on the social exchange theory (Cropanzano and…

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Abstract

Purpose

This paper aims to determine the effect of personal values and buying intention on repurchase intention. This paper is based on the social exchange theory (Cropanzano and Mitchell, 2005) as a basis for understanding the relationship between tourists who give or exchange each other that contains embraced values or personal values between individuals from tourists based on certain social arrangements placing a moderating variable. As an illustration of social phenomena, especially tourism, which shows a non-linear relationship.

Design/methodology/approach

This study used a mixed-method research, combining quantitative and qualitative research techniques, in a single study. The use of mix method research is based on the consideration that the research variables are variables that are rarely used in previous studies so that there is limited literature to explain the research results. In the early stages of the research, a questionnaire was compiled based on all the research variables mentioned above. The questionnaire was then distributed to 160 respondents. The pre-test was carried out using the construct validity and the assistance of the SPSS 13.0 program for the level of reliability. The questionnaire was distributed using the purposive sampling method. The number of samples taken at each tourist attraction was 40 respondents in each tourist destination, namely, Nusa Dua, Kuta, Tanah Lot, Sanur and Ubud. Bali, fits the criteria of Hair et al. (2014).

Findings

This study has two novelties, the first is demographic variable that positions as a moderating variable the influence of personal value on buying intention and personal value on repurchase intention; and the second variable buying intention as an intervening variable between the influence of personal value on repurchase intention.

Research limitations/implications

This study has a limitation in that the questionnaire was only distributed to tourist destinations in Kuta, Nusa Dua, Sanur, Tanah Lot and Ubud. The object of this research is only focused on Chinese tourists, not other tourists either. Furthermore, this study does not distinguish between tourists who visit for the first time and tourists who visit several times which may be a moderating variable for the influence of personal value and buying intention on repurchase intention and the influence of personal value on buying intention.

Practical implications

The practical implications are as follows: tourism managers can use a tourism destination marketing strategy model that integrates independent and moderating variables in increasing buying intention and repurchase intention for Chinese tourists visiting Bali. Strategies that can be carried out by tourism managers in increasing buying intention and repurchase intention of tourists to visit Bali by identifying and creating values that are understood as values for tourists visiting Bali (personal value).

Social implications

Personal values that are adjusted to trends in the world of tourism that are felt and desired by a destination through tourists visiting Bali are one of the marketing strategies for tourism managers to increase the buying intention and repurchase intention of these tourists.

Originality/value

This study integrates personal values, demographics, buying intention and repurchase intention in evaluating Chinese tourists visiting Bali. Demographic variables in Chinese tourists as moderating variables based on age, education, gender, family, including their region of origin, it is very important to pay attention to the unique characteristics of Chinese tourists and the main differences between them, as an illustration of social phenomena, especially tourism, which shows a nonlinear relationship.

Details

International Journal of Tourism Cities, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/IJTC-09-2020-0184
ISSN: 2056-5607

Keywords

  • Demographics
  • Repurchase intention
  • Personal values
  • Buying intention

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Article
Publication date: 19 February 2021

We-intention to continue playing mobile multiplayer games: the role of social play habit

Mengjun Li and Ayoung Suh

The purpose of this study is to develop and test a theoretical model that accounts for an individual's we-intention to continue playing a mobile multiplayer game.

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Abstract

Purpose

The purpose of this study is to develop and test a theoretical model that accounts for an individual's we-intention to continue playing a mobile multiplayer game.

Design/methodology/approach

Drawing on habit-intention and habit formation theories, this study conceptualizes social play habit as a determinant of the we-intention to continue playing and identifies its antecedents. The proposed model was tested through a survey of 277 players of Honor of Kings, a popular mobile multiplayer game.

Findings

The results indicate that developing social play habit is critical to the formation of a we-intention to continue playing in the context of mobile multiplayer games. The results also suggest that technological (social features embedded in the game) and individual (desire for co-play and privacy concerns) factors jointly influence social play habit.

Research limitations/implications

This study contributes to the literature on we-intention by conceptualizing social play habit and verifying its role in facilitating a shared intention to continue playing mobile multiplayer games. Our work responds to the call for understanding the mechanism by which multiple people form a shared intention to continue using an information technology at a collective level. Our findings provide significant insights into the design of information technologies for collaboration.

Originality/value

This study is among the first to extend the literature on gaming habits by considering other players' involvement. Specifically, our study shifts researchers' attention from gaming habits characterized by individual properties to social gaming habits characterized by communal properties.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/INTR-04-2020-0208
ISSN: 1066-2243

Keywords

  • We-intention
  • Social play habit
  • Habit formation theory
  • Mobile multiplayer game

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Article
Publication date: 24 February 2021

Extending the theory of planned behaviour to understand the effects of barriers towards sustainable fashion consumption

Amélia Brandão and Ana Gonçalves da Costa

Extending the theory of planned behaviour (TPB), this paper aims to measure the relative importance of different barriers to sustainable fashion consumption (SFC).

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Abstract

Purpose

Extending the theory of planned behaviour (TPB), this paper aims to measure the relative importance of different barriers to sustainable fashion consumption (SFC).

Design/methodology/approach

Existing studies have mainly adopted a qualitative methodology for identifying barriers to uptake of SFC, this study uses six of the main identified barriers: environmental apparel knowledge, perceived value, price sensitivity, product attributes and variety, availability and scepticism into the TPB framework to test and reveal which barriers have the greater impact on the TPB cognitions and consequently on building intention towards SFC. To test this model a survey study among 669 consumers from Europe, Asian and North America was conducted, structural equation modelling is used to test the research hypothesis.

Findings

Findings confirm the role of TPB cognitions on predicting intention and show that the proposed barriers provide a satisfactory explanation of the TPB model. Furthermore, results show that product attributes and variety and environmental apparel knowledge have the greatest impact on the TPB cognitions and on building intention towards SFC. Differences were found between the impacts of the price for the three continents.

Originality/value

This research contributes to the emerging sustainable fashion literature by examining the impact of different barriers to SFC in an extended TPB framework. To the best of our knowledge price sensitivity, availability and scepticism have never been studied in the context of sustainable fashion. It also provides a multifactor group analysis which uncovers differences among consumers from different continents.

Details

European Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/EBR-11-2020-0306
ISSN: 0955-534X

Keywords

  • Sustainability
  • Intention
  • Consumption
  • Fashion
  • Theory of planned behaviour
  • Barriers

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Article
Publication date: 15 February 2021

Social support as a driver of social entrepreneurial intentions: the moderating roles of entrepreneurial education and proximity to the US small business administration

Belay Seyoum, Ravi Chinta and Bahaudin Ghulam Mujtaba

The purpose of this paper is two-fold: to examine the relationship between social support and social entrepreneurial intentions and to test the moderating roles of…

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Abstract

Purpose

The purpose of this paper is two-fold: to examine the relationship between social support and social entrepreneurial intentions and to test the moderating roles of entrepreneurial education and physical proximity to the office of the US Small Business Administration.

Design/methodology/approach

The study adopts a quantitative methodological approach. The hypotheses are tested on a sample of 1,245 respondents who intend to start a business in the state of Florida. Factor analysis and multiple regression analysis were used to identify the relationship between social support and social entrepreneurial intentions.

Findings

The hypotheses are supported by the results. The study found a positive and significant relation between social support and social entrepreneurial intentions. It also establishes the moderating effects of entrepreneurial education and proximity to office of the US Small Business Administration on the relationship between social support and social entrepreneurial intentions, i.e. our results show not only that higher levels of social support are associated with higher entrepreneurial intentions but that this association becomes stronger with entrepreneurial education and proximity to the office of the US Small Business Administration.

Originality/value

This is the first empirical study that highlights the role of entrepreneurial education and physical proximity to the US Small Business Administration in moderating the relations between social support and social entrepreneurial intentions. The study contributes to the understanding of factors that influence social entrepreneurial intentions.

Details

Journal of Small Business and Enterprise Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/JSBED-08-2020-0306
ISSN: 1462-6004

Keywords

  • Social entrepreneurial intentions (SEI)
  • Social support
  • Entrepreneurial education
  • SBA
  • Moderators

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