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The purpose of this paper is to examine the impact of the type of disclosure used by social media influencers on consumer evaluations of influencer transparency, product performance expectations and how those factors ultimately influence purchase intentions.

An experiment was conducted with 321 participants recruited from MTurk to test a moderated serial-mediation model.

The results indicate that when consumers become cognizant that an influencer’s branded promotional post may have been motivated by an underlying financial relationship, they evaluate the influencer as significantly less transparent if a more ambiguous disclosure is used relative to a clearer disclosure. Transparency perceptions of the influencer impact consumers’ perceptions of product efficacy as well as purchase intentions.

Social media influencers are rapidly emerging as a popular marketing tool for brand managers, but consumer response to this form of promotion is not well understood. To the best of the authors’ knowledge, this is the first study to investigate how the type of endorsement disclosure used by a social media influencer impacts consumer perception of influencer transparency, product efficacy and purchase intentions. Further, this research demonstrates the applicability of the persuasion knowledge model in the domain of influencer marketing.

The area of law where the principle of transparency is applicable is expanding fast. Also many financial markets have recently become subject to new regulations requiring transparency, such as EU directives MIFID II or Solvency II. Here, what is expanding is not just the applicability of the principle as such, but also the scope of issues which are affected by transparency, that is, remuneration or conflict of interests. In the light of these regulations, it may seem that transparency has simply become a sole legislative measure assuring values such as consumer protection, market stability or – most of all – high-quality governance. Indeed, transparency is thought to contribute to the quality of governance in several different ways, although its implementation must meet certain standards if it is to produce the desired results, especially when it comes to financial institutions. Financial institutions are commonly required to be particularly transparent due to the fact they often act as public trust entities. As the activity of financial institutions is of such importance, the issue of transparency efficiency is worth discussing. Although it is said that the emergence of the principle of transparency in the EU law is a fairly new phenomenon, the existence of transparency obligation is not. Therefore, some doubts may arise as to the question whether the principle of transparency actually adds much to existing rules and principles. In this chapter the author explored and discussed how mandatory transparency affects financial institutions’ activity, and whether it performs its function efficiently.

This article aims to extend the Unified Theory of Acceptance and Use of Technology (UTAUT) model to understand the factors affecting the usage behavior of Blockchain from accountants' and auditors’ perspectives and its impact on their performance.

A quantitative research approach employing a web-based questionnaire was applied, and the empirical data were gathered from 329 potential and current users of Blockchain in the accounting and auditing profession in Jordan. The analytical model was based on structural equation modeling (SEM) using AMOS 25.0.

The experimental findings of the structural path confirmed that performance expectancy (PE), social influence (SI), Blockchain transparency (BT) and Blockchain efficiency (BE) were significantly affecting individuals’ behavioral intention (BI) toward the use of Blockchain-based systems and helped to explain (0.67) of its variance. Also, BE has a positive significant impact on PE. Whereas, in contrast to what is anticipated, the influence of effort expectancy (EE) on BI was not supported. Additionally, users’ intentions were found to affect the actual usage (AU) behavior and helped to explain (0.69) of its variance. The outcome variables proposed in this study: knowledge acquisition (KACQ) and user satisfaction (USAT) were significantly influenced by the AU of Blockchain technology.

This study outlines practical implications for government, policymakers, business leaders and Blockchain service providers aiming to exploit the advantages of Blockchain technology (BCT) in the accounting and auditing context.

To the best of the authors’ knowledge, this article is one of the few studies that offer an evidence-based perspective to the discussions on the effect of disruptive and automated information and communication technologies (ICTs), on the accounting and auditing profession. It applies an innovative approach to analysis through the integration of UTAUT, contextual factors: BT and BE, besides two outcome factors: KACQ and USAT within its theoretical model. This study extends and complements the academic literature on information technology/information systems acceptance and use by providing novel insights into accountants' and auditors’ views.

Innovation is the combination of idea generation and idea implementation. Sourcing relevant and credible external knowledge is critical for individuals to generate new feasible ideas and reduce the uncertainty of implementation. The purpose of this study is to investigate the effects of knowledge sourcing on employee’s innovations behavior.

The data were collected by paper-based survey in four Chinese companies’ R&D departments and consisted of 569 valid responses. Structure equitation modeling method was used to test the hypotheses.

The results indicate that knowledge sourcing, which is formatively conceptualized by tacit knowledge sourcing and explicit knowledge sourcing, significantly influences employee’s innovation behavior. In particular, the direct effect of knowledge sourcing is fully mediated by task-efficacy. Furthermore, the effects of knowledge sourcing are contingent upon information transparency.

This study not only contributes to knowledge sourcing literature by investigating knowledge sourcing from idea generation and idea implementation perspectives, but also is of importance to knowledge management research by demonstrating the moderating effects of information transparency.

The basic intention of this research is to investigate the role of information transparency of financial institutions and psychological attitude of the individuals toward their attention to saving and borrowing. This study also tries to know how an individual's psychological factor affects a person's attitude to motivate them to save or borrow and contribute to well-being by giving them confidence that they can face financial challenges. So, the main concern of this study is to explore different factors that ultimately contribute to the financial well-being (FWB) of individual.

A survey was conducted by using a well-structured questionnaire to collect data and test the developed hypotheses by using SmartPLS. Data were collected from 120 customers of seven different commercial banks in Pakistan.

The findings of this study show that perceived information transparency positively affects FWB. It is also because transparent shared information creates positive change in individuals' perceived self-efficacy and leads to FWB. Furthermore, an individual's psychological attitude toward borrowing and saving did not contribute to the FWB of people who belong to Pakistan.

The research area is limited to one city of Pakistan and analysis is done with small numbers of sample, it can be increased and more areas can be explored.

This research provides significant implications for people and economists by providing awareness about the antecedents of FWB. The policymakers or managers who work in financial institutions should provide more transparent information and create less risky opportunities to improve the individual's well-being. If person, manager and financial institution can properly utilize the information of this study, then they are able to improve their FWB. By providing more transparent services and favorable experience with your dealings, it could help to obtain and retain more loyal internal (employees) and external customers. The loyal customers and sincere employees can increase the productivity level of organization. The more productive organizations in countries means better society and progress in the economy.

This research contributes to the body of knowledge that how perceived information transparency and psychological attitude of borrowing create improvement and upward changes in the FWB of a person.

The purpose of this paper is to review two school intervention projects aiming to promote students' self‐efficacy in Germany. Self‐efficacy, defined as people's “beliefs in their capabilities to organize and execute the courses of action required to produce given attainments”, is a core prevention criterion of mental health. It is positively connected to important facets of personality (e.g. motivational orientation, social competencies) as well as to health‐related situation‐specific behaviour (e.g. coping with stress, conflict solving).

Two intervention projects, “Self‐efficacious Schools – SESC” and “Fostering Self‐efficacy and Self‐Determination in class – FOSS”, made teachers familiar with the concept of self‐efficacy to enable them to develop and adapt intra‐curricular promotion measures of students' school self‐efficacy and social self‐efficacy.

Individualisation of task demands and performance feedback as well as a high transparency of teachers' demands and evaluation criteria are beneficial for students' school self‐efficacy. Social self‐efficacy is enhanced by establishing a positive class climate, where students support each other and teachers are sensitive to the individual needs of their students.

Both FOSS and SESC are multi‐component non‐randomised controlled studies. Thus, future research is needed focusing on the different measures separately using RCT‐designs.

The actual implementation of promoting strategies into school lessons is the decisive step of strengthening students' mental health at school. As a consequence, promotion measures have to be embedded into organizational structures which can motivate teachers to learn and implement innovation even under unfavourable conditions.

In contrast to extracurricular activities, there has been limited research on the implementation and evaluation of prevention activities continuously integrated into the mainstream school curriculum and normal lessons.

The purpose of this paper is to explore the factors affecting the intention of social networking sites (SNS) users to comply with government policy during the COVID-19 pandemic.

Based on the theory of appraisal and coping, the research model is tested using survey data collected from 326 SNS users. Structural equation modeling is used to test the research model.

The results show that social support has a positive effect on outbreak self-efficacy but has no significant effect on perceived avoidability. Government information transparency positively affects outbreak self-efficacy and perceived avoidability. Outbreak self-efficacy and perceived avoidability have a strong positive impact on policy compliance intention through problem-focused coping.

The results suggest that both government and policymakers could deliver reliable pandemic information to the citizens via social media.

This study brings novel insights into citizen coping behavior, showing that policy compliance intention is driven by the ability to cope with problems. Moreover, this study enhances the theoretical understanding of the role of social support, outbreak self-efficacy and problem-focused coping.

Healthcare is an ever‐growing segment of the American economy. Transparency facilitates better decision‐making and better outcomes measures. The purpose of this paper is to present the human and economic results of increasing transparency.

The ASIMP Working Group on Healthcare Transparency represents a diverse yet conscilient group of practitioners, researchers, regulators, economists, and academics. Given the need for re‐envisioning healthcare to include more accountability, evidence of efficacy and transparency, this integrative medicine (ASIMP) working group is suitable to address the above purpose.

Substantial opportunity exists to reduce morbidity and mortality, suffering and excess death, unnecessary costs and risks. Greater transparency facilitates the transition to safer, more effective, more humane healthcare.

This paper starts from a need to improve clinical outcomes and value for resources devoted. Best efforts of a national working group are presented. The implications of the report, when tested, will determine the enduring value of this work.

Consumers and business, administrators and practitioners can improve care at lower cost by increasing transparency. This will accelerate the diffusion of effective approaches that are not yet in widespread use despite replication of efficacy.

This is the first time an integrative approach has been compared with conventional healthcare models, particularly with regard to the role of transparency in healthcare management.

Blockchain systems have been proposed as a solution for exchanging electronic health records (EHR) because they enable data sharing in decentralised networks. This paper aims to analyse the user acceptability of blockchain technology in enabling EHR exchange and to formulate practical implications for increasing user acceptability.

A technology acceptance model [extended Unified Theory of Acceptance and Use of Technology (UTAUT) model] was used as a framework to measure the effects of 13 factors. The authors conducted a survey and analysed data from 214 participants using partial least square path modelling.

The acceptance of blockchain for EHR sharing is positively influenced by performance expectancy, social influence and perceived trust. Effort expectancy and facilitating conditions do not influence acceptance. The UTAUT model explains the variance in acceptance at 58.4%. Self-efficacy influences effort expectancy, incentives influence facilitating conditions and security predicts perceived trust.

Three implications are drawn: (1) Users need to clearly understand system’s purpose, functions, security mechanism and environmental impacts. (2) Users are incentivised to share health data via a blockchain solution if the technology offers personalising options and health information. (3) Health personnel can socially impact patients to use blockchain-based solutions.

Studies have shown that blockchain technology is a valuable solution for exchanging EHR. The novelty of this work is to identify how and why patients may accept this emerging technology for EHR exchange.

It is the responsibility of any government to ensure efficient, transparent and reliable services to the common man through telecentres. The purpose of this study is to take into account the influence of people and process on transparency that leads to effective e-governance.

This study involved collecting data through questionnaire method from 400 citizens who visited the telecentres. Data were analysed by conducting chi-square test and independent sample t-test, and it was found that there exists significant influence of location on transparency.

The current study reiterates the fact from literature that transparency in transactions enables effective e-governance. Beneficiaries perceive that people and processes have influence on transparency.

The research adds up to the literature in establishing that there exist differentials among the rural and urban population with respect to transparency. Results could be skewed, as there could be an impact of population density across urban and rural areas.

This study brings out a framework and an action plan for the government to implement and ensure transparency in processes leading to effective e-governance.

The action plan ensures transparency in service delivery leading to effective e-governance. Increased transparency empowers citizens with increased trustworthiness towards services delivered through telecentres.

This paper fulfils the need for an action plan to assure citizens to use deliveries through telecentres with better transparency. The aspect of transparency is not being studied in the present context of service delivery by the government authorities in India. Moreover, the influence of transparency on e-governance is also under-explored.