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Article
Publication date: 31 May 2023

Nathanaël Betti, Steven DeSimone, Joy Gray and Ingrid Poncin

This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.

Abstract

Purpose

This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.

Design/methodology/approach

The authors conduct a 2 × 2 between-subjects experiment among upper and middle managers where the use of data analytics and the performance of consulting activities by internal auditors are manipulated.

Findings

Results highlight the importance of internal auditor use of data analytics and performance of consulting activities to improve perceived IA quality. First, managers perceive internal auditors as more competent when the auditors use data analytics. Second, managers perceive internal auditors’ recommendations as more relevant when the auditors perform consulting activities. Finally, managers perceive an improvement in the quality of relationships with internal auditors when auditors perform consulting activities, which is strengthened when internal auditors combine the use of data analytics and the performance of consulting activities.

Research limitations/implications

From a theoretical perspective, this research builds on the IA quality framework by considering digitalization as a contextual factor. This research focused on the perceptions of one major stakeholder of the IA function: senior management. Future research should investigate the perceptions of other stakeholders and other contextual factors.

Practical implications

This research suggests that internal auditors should prioritize the development of the consulting role in their function and develop their digital expertise, especially expertise in data analytics, to improve perceived IA quality.

Originality/value

This research tests the impacts of the use of data analytics and the performance of consulting activities on perceived IA quality holistically, by testing Trotman and Duncan’s (2018) framework using an experiment.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 17 November 2023

Weimin Zhai, Zhongzhen Lin and Biwen Xu

With the rapid development of technology, 360° panorama on mobile as a very convenient way to present virtual reality has brought a new shopping experience to consumers. Usually…

Abstract

Purpose

With the rapid development of technology, 360° panorama on mobile as a very convenient way to present virtual reality has brought a new shopping experience to consumers. Usually, consumers get product information through virtual annotations in 360° panorama and then make a series of shopping behaviors. The visual design of virtual annotation significantly influences users' online visual search for product information. This study aims to investigate the influence of the visual design of virtual annotation on consumers' shopping experience in the online shopping interface of 360° panorama.

Design/methodology/approach

A 2 × 3 between-subject design was planned to help explore whether different display model of annotation (i.e. negative polarity and positive polarity) and different background transparency of annotation (i.e. 0% transparency, 25% transparency and 50% transparency) may affect users' task performance and their subjective evaluations.

Findings

(1) Virtual annotations with different background transparency affect user performance, and transparency has better visual search performance. (2) Virtual annotation background display mode may affect the user operation performance; the positive polarity of the virtual annotation is more convenient for the users' visual searching for product information. (3) When the annotation background transparency is opaque or semi-transparent, the negative polarity display is more favorable to the users' visual search. However, this situation is reversed when the annotation background transparency is 25%. (4) Participants preferred the presentation of positive polarity virtual annotations. (5) Regarding the degree of willingness to use and ease of understanding, participants preferred the negative polarity display for 0% background transparency or 50% background transparency. However, the opposite result was obtained for 25% background transparency.

Originality/value

The findings generated from the research can be a good reference for the development of virtual annotation visual design for mobile shopping applications.

Highlights

  1. Virtual annotation background transparency and background display mode are two essential attributes of 360° panoramas.

  2. This study examined how virtual annotation background transparency and background display mode influence user performance and experience.

  3. It is recommended to use a translucent or opaque annotation background with a negative polarity display.

  4. Virtual annotation presentation with 25% background transparency facilitates consumer searching and comparison of product information.

  5. Users prefer a positive polarity annotation display.

Virtual annotation background transparency and background display mode are two essential attributes of 360° panoramas.

This study examined how virtual annotation background transparency and background display mode influence user performance and experience.

It is recommended to use a translucent or opaque annotation background with a negative polarity display.

Virtual annotation presentation with 25% background transparency facilitates consumer searching and comparison of product information.

Users prefer a positive polarity annotation display.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 36 no. 5
Type: Research Article
ISSN: 1355-5855

Keywords

Open Access
Article
Publication date: 3 July 2023

Shubhi Gupta, Govind Swaroop Pathak and Baidyanath Biswas

This paper aims to determine the impact of perceived virtuality on team dynamics and outcomes by adopting the Input-Mediators-Outcome (IMO) framework. Further, it also…

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Abstract

Purpose

This paper aims to determine the impact of perceived virtuality on team dynamics and outcomes by adopting the Input-Mediators-Outcome (IMO) framework. Further, it also investigates the mediating role of team processes and emergent states.

Design/methodology/approach

The authors collected survey data from 315 individuals working in virtual teams (VTs) in the information technology sector in India using both offline and online questionnaires. They performed the analysis using Partial Least Squares Structural Equation Modelling (PLS-SEM).

Findings

The authors investigated two sets of hypotheses – both direct and indirect (or mediation interactions). Results show that psychological empowerment and conflict management are significant in managing VTs. Also, perceived virtuality impacts team outcomes, i.e. perceived team performance, team satisfaction and subjective well-being.

Research limitations/implications

The interplay between the behavioural team process (conflict management) and the emergent state (psychological empowerment) was examined. The study also helps broaden our understanding of the various psychological variables associated with teamwork in the context of VTs.

Practical implications

Findings from this study will aid in assessing the consequences of virtual teamwork at both individual and organisational levels, such as guiding the design and sustainability of VT arrangements, achieving higher productivity in VTs, and designing effective and interactive solutions in the virtual space.

Social implications

The study examined the interplay between behavioural team processes (such as conflict management) and emergent states (such as psychological empowerment). The study also theorises and empirically tests the relationships between perceived virtuality and team outcomes (i.e. both affective and effectiveness). It may serve as a guide to understanding team dynamics in VTs better.

Originality/value

This exploratory study attempts to enhance the current understanding of the research and practice of VTs within a developing economy.

Article
Publication date: 10 May 2023

Erdem Baydeniz, Turgut Türkoğlu, Engin Aytekin, Hüseyin Pamukcu and Mustafa Sandikci

This study attempts to ascertain how behavioral intention and word-of-mouth communication is affected by belonging, attitude toward behavior and subjective norm found in the…

Abstract

Purpose

This study attempts to ascertain how behavioral intention and word-of-mouth communication is affected by belonging, attitude toward behavior and subjective norm found in the theory of reasoned action. The research universe consists of customers visiting local restaurants operating in Afyonkarahisar.

Design/methodology/approach

The survey technique was used to collect data from customers visiting local restaurants between 05 September and 05 November 2022, using the convenience sampling method. The acquired data (n = 385) were analyzed using the structural equation model and the SmartPLS statistical tool.

Findings

The study findings indicate that behavioral intention is positively and significantly influenced by behavioral attitude, subjective norm and behavioral norm, but not by belonging. However, behavioral intention significantly and favorably influences word-of-mouth. When the indirect effect of study findings was analyzed, it was showcased that behavioral intention and attitude indirectly influence subjective norm and word-of-mouth communication, but belonging has no such effect.

Practical implications

The results suggest that businesses should focus on using local products as customers have a positive attitude toward them and provide customers with a sense of belonging to increase word-of-mouth communication. Additionally, the study highlights the importance of subjective norms in shaping customers' intentions and behavior toward local products.

Originality/value

The contribution of this article is valuable in terms of meeting this quest of visitors who have the motivation to introduce and experience the local culture, especially the Reasoned Action Theory of Word-of-Mouth communication approach of the customers, who play an essential role in the promotion and marketing of local restaurants selling local products, and to make a difference in their travels. Findings indicate that businesses should use local products, and customers need a sense of belonging. However, there is a subjective norm and attitude toward local products, and they should provide the necessary tendencies to gain a sense of belonging.

Details

Journal of Hospitality and Tourism Insights, vol. 7 no. 2
Type: Research Article
ISSN: 2514-9792

Keywords

Article
Publication date: 14 May 2024

Thuy Thi Thu Nguyen, Yam B. Limbu, Long Pham and Miguel Ángel Zúñiga

This study aims to examine the direct and indirect influence of electronic word of mouth (eWOM) on green cosmetics purchase intention of young Vietnamese female consumers through…

Abstract

Purpose

This study aims to examine the direct and indirect influence of electronic word of mouth (eWOM) on green cosmetics purchase intention of young Vietnamese female consumers through health concern, environmental concern and the theory of planned behavior (TPB) factors.

Design/methodology/approach

Data were collected from a survey of Vietnamese young female consumers that were analyzed using a partial least squares structural equation modeling.

Findings

The results reveal that eWOM has a direct effect on consumers’ purchase intention of green cosmetics. Among TPB factors, attitude was a greater influential predictor of purchase intention than subjective norms. However, the influence of perceived behavioral control on purchase intention was not supported. There were significant indirect effects of eWOM on purchase intention through the mediation of health concern, environmental concern and attitude.

Practical implications

Therefore, the findings of this study are relevant for marketers and managers as they provide valuable insights into understanding the motivational factors of consumers’ green cosmetics purchase intention. The results highlighted that eWOM could increase young female consumers’ environmental concern and health concern, which, in turn, influence a positive attitude toward green cosmetics. Hence, eWOM is a powerful vehicle for environmental and health messages; also, it can be an important channel of sensitization toward environmental and health issues and motivation of proenvironmental behavior and healthy lifestyle.

Originality/value

The study contributed to the literature by confirming the utility of the TPB model in predicting young women’s green cosmetics purchases in the context of Vietnam, an emerging market, which has largely been overlooked in the literature. The findings show that eWOM has a direct influence on green cosmetics purchase intentions of young Vietnamese female consumers and indirectly eWOM through health concern, environmental concern and two TPB factors (attitude and subjective norms).

Details

Journal of Consumer Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0736-3761

Keywords

Article
Publication date: 21 March 2024

Emrah Keskin, Ozgur Yayla, Nevres Sezen and Bekir Bora Dedeoğlu

Gastronomic festivals are important events to bring people together around food-themed activities. This study aimed at determining the relationships between festival quality…

Abstract

Purpose

Gastronomic festivals are important events to bring people together around food-themed activities. This study aimed at determining the relationships between festival quality, memorable food experience, loyalty, behavioral intention, hedonic well-being, and eudaimonic well-being. In this study, festival quality is the independent variable that affects the memorable food experience, the memorable food experience is the independent variable that affects loyalty, and loyalty is the independent variable that affects behavioral intent. Hedonic well-being and eudaimonic well-being are moderating variables. Behavioral intention is the dependent variable, while memorable food experience and loyalty are both dependent and independent variables.

Design/methodology/approach

The population consisted of local tourists visiting Orange Blossom Carnival held in Adana, Turkey. The survey technique and the convenience sampling method were preferred and 545 data were obtained.

Findings

The analysis results showed that all dimensions of the memorable food experience are strongly affected by festival quality. Plus, superior service approach and high value perception dimensions of the memorable food experience have significant effects on loyalty. Furthermore, destination loyalty was found to have a strong effect on behavioral intentions. Moreover, higher levels of Hedonic well-being (HWB) and Eudomenic well-being (EWB) were found to increase the effect of loyalty on behavioral intention; accordingly, the moderator roles of HWB and EWB were determined.

Practical implications

This article provides information that the memorable dining experiences of festival visitors who attend the Orange Blossom Carnival in Adana affect the quality of the festival and their intentions to loyalty. In addition, in the study, it was found that the well-being of carnival visitors had a moderating role in the effect of their loyalty on their behavioral intentions. Therefore, this article provides information on how the food experiences and well-being of the visitors at the gastronomy festival will affect which factors.

Originality/value

According to the findings, gastronomy-based events may affect tourists’ experiences, and tourists’ psychological well-being affects loyalty and behavioral intentions. Destination management organizations can learn about gastronomy-based festivals. The results of the study include a number of theoretical and practical findings for destination management organizations, festival managers, policy makers and academics working in the literature.

Details

Journal of Hospitality and Tourism Insights, vol. 7 no. 2
Type: Research Article
ISSN: 2514-9792

Keywords

Article
Publication date: 25 December 2023

Dorine Maurice Mattar, Joy Haddad and Celine Nammour

This study aims to assess the effect of job insecurity, customer incivility and work–life imbalance on Lebanese bank employee workplace well-being (EWW), while investigating the…

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Abstract

Purpose

This study aims to assess the effect of job insecurity, customer incivility and work–life imbalance on Lebanese bank employee workplace well-being (EWW), while investigating the moderating role that positive and negative affect might have.

Design/methodology/approach

Quantitative data was collected from 202 respondents and analyzed using structural equation modeling system through IBM SPSS and AMOS.

Findings

Results revealed that each of the independent variables has a negative, statistically significant effect on Lebanese bank EWW. The positive affect and the negative one are shown to have a moderating effect that lessens and boosts, respectively, these negative effects.

Theoretical implications

The study adds to the literature on EWW while highlighting the high-power distance and collectivist society that the research took place in.

Research limitations/implications

Limitations include the sample size that was hoped to be larger, in addition to the self-reporting issue and what it entails in the data collection process.

Practical implications

The study has many practical implications, including the validation of a questionnaire in a developing Arab country, hence providing a reliable tool for researchers. HR specialists should lean toward applicants with positive affect, ensuring that their workplace is occupied by members with enhanced resilience. Furthermore, employers should support their employees’ professional growth, thus, boosting their employability during turmoil and consequently making them less vulnerable in times of economic recession.

Originality/value

The study’s unique context, depicted in the harsh economic and financial crisis, makes the findings on EWW of a high value.

Article
Publication date: 7 May 2024

Youssef Chetioui, Hind Lebdaoui, Zakaria Belouali and Adel Sarea

Though Murabaha financing experienced substantial growth in several majority-Muslim countries, its market share in the Moroccan banking industry is still very narrow than other…

Abstract

Purpose

Though Murabaha financing experienced substantial growth in several majority-Muslim countries, its market share in the Moroccan banking industry is still very narrow than other conventional banks’ instruments. The current research investigated the ability of an extended theory of planned behavior (TPB) framework to explain the main drivers of attitude and intention to use Murabaha financing among Moroccan households. The moderating effect of Islamic religiosity was also scrutinized.

Design/methodology/approach

Data were collected via a survey of 512 Moroccan consumers and analyzed using the partial least squares (PLS) technique.

Findings

First, attitude toward Islamic banking products is a key predictor of consumer intention to use Murabaha financing. At the same time, consumers’ attitudes are influenced by Islamic financial literacy, subjective norms, behavioral control and profit and loss sharing. Islamic religiosity was also found to positively moderate the link between attitudes towards Islamic banking (IB) and intention to use Murabaha financing, e.g. positive attitudes toward IB are more likely to convert into an intention to use Murabaha financing among Muslim consumers with higher levels of religiosity.

Managerial implications

To boost consumers’ intention to use Murabaha financing, Islamic bank managers should consider further investment in advertising to enhance consumers’ awareness about IB products. Islamic banks should also consider digital and social media marketing to increase consumers’ awareness about the products and spread a positive e-WOM with regards to their products. Our findings emphasize the importance of Islamic religiosity in shaping Muslim consumers’ intentions to use Murabaha financing. Islamic banks ought to make sure that Murabaha financing contracts are strictly adherent to and compliant with Shari’ah principles. They should also train their frontline employees on Islamic financing activities so that they can effectively respond to the queries and questions of Murabaha potential consumers.

Originality/value

The study findings contribute to the IB literature by demystifying the key factors shaping Muslim consumers’ intentions to use Murabaha financing. The study also extends the literature by emphasizing Islamic religiosity as a basis for Muslim consumers’ behavior in the context of IB. To the best of our knowledge, this study is among the first to empirically investigate Muslim consumers’ intention to use Murabaha financing in North Africa and the Arab countries.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-10-2022-0680

Details

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

Keywords

Article
Publication date: 13 July 2023

Dan Huang, Qiurong Chen, Songshan (Sam) Huang and Xinyi Liu

Drawing on the cognitive–affective–conative framework, this study aims to develop a model of service robot acceptance in the hospitality sector by incorporating both cognitive…

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Abstract

Purpose

Drawing on the cognitive–affective–conative framework, this study aims to develop a model of service robot acceptance in the hospitality sector by incorporating both cognitive evaluations and affective responses.

Design/methodology/approach

A mixed-method approach combining qualitative and quantitative methods was used to develop measurement and test research hypotheses.

Findings

The results show that five cognitive evaluations (i.e. cuteness, coolness, courtesy, utility and autonomy) significantly influence consumers’ positive affect, leading to customer acceptance intention. Four cognitive evaluations (cuteness, interactivity, courtesy and utility) significantly influence consumers’ negative affect, which in turn positively affects consumer acceptance intention.

Practical implications

This study provides significant implications for the design and implementation of service robots in the hospitality and tourism sector.

Originality/value

Different from traditional technology acceptance models, this study proposed a model based on the hierarchical relationships of cognition, affect and conation to enhance knowledge about human–robot interactions.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 6
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 10 July 2023

Narjess Said, Kaouther Ben Mansour, Nedra Bahri-Ammari, Anish Yousaf and Abhishek Mishra

This study aims to propose a research model integrating technology acceptance model 3 (TAM3) constructs and human aspects of humanoid service robots (HSRs), measured by the…

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Abstract

Purpose

This study aims to propose a research model integrating technology acceptance model 3 (TAM3) constructs and human aspects of humanoid service robots (HSRs), measured by the Godspeed questionnaire series and tested across two hotel properties in Japan and the USA.

Design/methodology/approach

Potential participants were approached randomly by email invitation. A final sample size of 395 across two hotels, one in Japan and the other in the USA, was obtained, and the data were analysed using structural equation modelling.

Findings

The results confirm that perceived usefulness, driven by subjective norms and output quality, and perceived ease of use, driven by perceived enjoyment and absence of anxiety, are the immediate direct determinants of users’ re-patronage intentions for HSRs. Results also showed that users prefer anthropomorphism, perceived intelligence and the safety of an HSR for reusing it.

Practical implications

The findings have practical implications for the hospitality industry, suggesting multiple attributes of an HSRs that managers need to consider before deploying them in their properties.

Originality/value

The current study proposes an integrated model determining factors that affect the re-patronage of HSRs in hotels.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 6
Type: Research Article
ISSN: 0959-6119

Keywords

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