International Review of Management and Marketing
International Review of Management and Marketing (IRMM) is the international academic journal, and is a double-blind, peer-reviewed academic journal publishing high quality conceptual and measure development articles in the areas of management, marketing, business and related disciplines. The journal has a worldwide audience. The journal's goal is to stimulate the development of management, marketing, business and related disciplines theory worldwide by publishing interesting articles in a highly readable format. ISSN: 2146-4405
AI-Enabled Business Intelligence and Digital Marketing Performance: The Roles of Customer Insights and Data-Driven Decision-Making
The study is based on the serial-mediated model that investigated the relationship between business intelligence capabilities and digital marketing performance using two mediators: customer insights and data-driven decision-making. The study posits that the dynamic capability's view point, business intelligence capabilities allow companies to capture, integrate, analyze, and translate customer and market data into valuable knowledge for digital marketing activities. An explanatory, cross-sectional, quantitative design was used. The data were gathered from 350 employees and managers of Jordanian companies based on a structured questionnaire that are using business intelligence tools and digital marketing activities. The analysis of data was done with structural equation modelling using SmartPLS software. Results indicated that business intelligence capabilities have positive influence on the customer insights and digital marketing performance. Customer insights also positively influence data driven decision making, and Data-driven decision making positively influences digital marketing performance. In addition, the relationships between business intelligence capabilities and digital marketing performance are serially mediated by customer insights and data-driven decision making. The study raises the importance of BI capabilities in enhancing outcomes in digital marketing.
Copyright (c) 2026 Amineh A. Khaddam, Amro Alzghoul, Hani J. Irtaimeh, Ahmad Ali https://creativecommons.org/licenses/by/4.0
A Model to Measure Brand Loyalty at Private Higher Education Institutions in South Africa
The business environment for private higher education is highly competitive. Brand loyalty is one possible competitive strategy. This study aims to validate a theoretical model to measure brand loyalty and, in the process, provide a model that can be applied to measure brand loyalty of private higher education institutions. The quantitative research design collected data using a 5-point Likert-scale questionnaire from 399 alumni of private higher education institutions in South Africa. (376 thereof were usable). The results show that although the data are somewhat negatively skewed and exhibit leptokurtic kurtosis, these deviations remain within acceptable norms. Exploratory factor analyses validate the measuring criteria for each respective antecedent. The empirical findings demonstrate that customer satisfaction, service quality, brand trust, brand image, perceived value, customer relationships, dependability and reliability, technology, waiting time, switching costs, and brand involvement show strong, statistically significant positive relationships with brand loyalty. These results support the proposed theoretical model. Although the study is valuable to future researchers, its core value lies in managerial application. Management can apply the validated brand loyalty model to measure alumni brand loyalty and, furthermore, determine the influence of each brand loyalty antecedent.
Copyright (c) 2026 Calvin Paltooram, Christo Bisschoff, Christoff Botha https://creativecommons.org/licenses/by/4.0
Driving Factors for Students Choosing Fully Online Universities in Indonesia
This study investigates the impact of digital transformation on students' purchasing decision-making in a fully online educational context, emphasizing system quality, information quality, and electronic interface quality. It evaluates the mediating function of digital change and the moderating influence of ease of use. This study uses a national sample from three fully online universities in Indonesia, based on data collected from 290 students. It applies regression analysis involving 13 hypotheses. The Sobel test was used to evaluate mediation hypotheses while the Ping test was used to assess moderation hypotheses. The findings show that successful digital transformation is positively supported by the quality of electronic services and information. System quality surprisingly has a detrimental impact on change, perhaps as a result of structural stiffness or organizational inertia. System quality is a crucial requirement that affects students' transaction intensity when it comes to purchasing selections. However, because they are seen as minimal service standards, information and service quality do not have a major direct impact. By converting technological capability into purchasing decisions, digital transformation serves a crucial mediating role. Furthermore, by lessening the detrimental effects of information complexity and enhancing purchase motivation through intuitive engagement, ease of use considerably moderates this association.
Copyright (c) 2026 Joko Suhariyanto, Suryono Efendi, Rahayu Lestari https://creativecommons.org/licenses/by/4.0
Gerontechnology Adoption in the Silver Market: Global Bibliometric Trends and Future Agenda
Malaysia is projected to become an aged nation by 2030, creating both opportunities and challenges for the expanding silver market. Gerontechnology integrates technology and gerontology to support the independence, health, and quality of life of older adults, yet its impact depends on acceptance as much as innovation. This study conducts a bibliometric and content analysis of global gerontechnology research to identify key drivers of technology acceptance and to position Malaysia within this emerging field. Publications indexed in Scopus were analysed using VOSviewer to map publication growth, collaboration networks, and thematic clusters. The results show a gradual shift from mainly health-oriented applications toward behavioural and marketing perspectives, emphasising determinants such as perceived usefulness, ease of use, trust, and affordability. Malaysia’s research contribution remains developing but demonstrates growing attention to digital health, assistive technologies, and active ageing solutions. Based on these insights, the study proposes a marketing-oriented research and innovation agenda for 2025 to 2035 that prioritises user-centred design, digital inclusion, and collaboration among industry, academia, and policymakers. Integrating consumer behaviour perspectives into gerontechnology development can accelerate adoption among older adults and strengthen Malaysia’s role in the regional silver economy.
Copyright (c) 2026 Isma Addi Jumbri, Fauzan Fauzan, Albert Feisal @ Muhd Feisal Ismail, Iston Dwija Utama, Dian Kurnianingrum, Mulyani Karmagatri, Nur Atika Atan https://creativecommons.org/licenses/by/4.0
What Drives Post-Adoption Behavior in Relaunched Mobile Banking Apps? The Central Role of Satisfaction and the Conditional Effect of Technology Readiness
The rapid growth of digital banking has made mobile banking an important channel for enhancing customer experience and sustaining long-term usage. This becomes increasingly important during the early stage following a mobile banking relaunch, when users must adapt to new features and system environments. This study examines the effects of system quality, information quality, and service quality on user satisfaction, the moderating role of technology readiness, and the influence of satisfaction on word of mouth and continuance intention. Data were collected through an online questionnaire survey involving 329 active users of relaunched mobile banking applications from Indonesian top-tier commercial banks. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that system quality, information quality, and service quality positively influence user satisfaction, with service quality emerging as the strongest determinant. Technology readiness does not consistently moderate the relationships between quality dimensions and satisfaction, although it demonstrates a limited effect on service quality. In addition, user satisfaction positively influences word of mouth and continuance intention, while word of mouth further strengthens continuance intention. These findings highlight the importance of service quality in supporting user retention during the post-relaunch stage of mobile banking services.
Copyright (c) 2026 Dimas Catur Prasetyo, Rindang Widuri https://creativecommons.org/licenses/by/4.0
What Drives Ego Involvement in Young Customers’ Behaviour to Purchase Secondhand Clothes?
Clothes are a means of self-expression for young consumers when buying secondhand clothes. Buying secondhand clothes is inseparable from a person's ego and sense of identity. However, studies on ego involvement are minimal and need further exploration. This study aims to discuss how ego-involvement factors influence loyalty and to reveal the character of young consumers when buying secondhand clothes, from the perspectives of brand image and consumer trust, using quantitative methods to test the influence of variables. The sample was selected from a survey of 259 respondents who had completed the survey and met the requirements, using purposive sampling. The study used Smart PLS to test proposed relationships among brand image, trust, ego involvement, and loyalty. The results of the study showed significant positive impacts on brand image to ego involvement, brand image to loyalty, ego involvement to loyalty, and trust to ego involvement and to loyalty. Ego involvement can influence young consumers' loyalty to buying secondhand clothes by fostering an emotional attachment and a strong value perception. All hypotheses are accepted and have a positive effect. Young consumers' emotional and psychological connection to self-expression drives ego involvement in purchasing secondhand clothing. Brand image and trust factors also influence this ego involvement and loyalty among young consumers.
Copyright (c) 2026 Fajar Adi Prakoso, Agus Suroso; Weni Novandari https://creativecommons.org/licenses/by/4.0
Psychological Drivers of Tourists’ Storytelling for Sustainable Tourism: The Roles of Narcissism, Self-Esteem, Trust, and Reputation: A Case Study of National Park in Indonesia
The focus of this research was to find out the determinants of tourists in terms of their intention toward visiting the Tanjung Puting National Park, Indonesia. Item questions for the questionnaire were created using a nonprobability convenience sample technique, which yielded 230 samples of tourists. The collected data were analysed using exploratory factor analysis and structural equation modelling. The results show that narcissism is found significant to influence destination trust, self-esteem, and destination reputation as all the proposed hypotheses are accepted. Added to this, the destination trust and reputation and self-esteem should influence visit intention and the Willingness for storytelling. Visit intention is business related, and it should directly influence Willingness for storytelling. These results also bring practical implications for a better understanding of the marketing of destinations, consumer behaviour, and management of Tanjung Puting National Park to fully benefit from and promote its potential. The research also helps achieve the United Nations' Sustainable Development Goals, particularly Goal 8: Decent Work and Economic Growth and Goal 12: Responsible Consumption and Production. These findings contribute to economic growth, based on an increase of destination reputation with sustainable tourism and ensuring that the natural resources are conserved alongside local community well-being.
Copyright (c) 2026 Usep Suhud, Sean B. Chung, Mamoon Allan, Wong Chee Hoo, Muaz Azinuddin, Doni Sugianto Sihotang, Jakkawat Laphet, Somnuk Aujirapongpan https://creativecommons.org/licenses/by/4.0
Determinants of Tax Audit Effectiveness in Southwestern Nigeria
The study assessed the determinants of effectiveness of tax audits in southwest Nigeria. The study was based on descriptive survey research design using questionnaire administered to targeted population. The study population consists of the four hundred (400) staff members of Nigeria Revenue Service (NRS) in Southwestern Nigeria as at 2026. Based on purposive sampling technique, 364 staff members involved in audit and collection functions were selected as the sample size (tax controllers, auditors, and other relevant officers). A quantitative method of analysis was employed through an adapted questionnaire which was distributed to 364 staff members, asking about their thoughts on tax audit effectiveness. Descriptive statistics and Feasible Generalized Least Squares (FGLS) were used to examine the determinants of effectiveness of tax audits practice. Results from analysis showed that audit quality and professionalism, legal framework and tax laws, and audit procedure and methodology have significant impact on tax audit effectiveness. On the other hands, determinants such as risk management and prioritization, taxpayers’ cooperation and compliance culture, audit follow-up and enforcement, and political support and stakeholders’ engagement have insignificant impact on tax audit effectiveness in southwest Nigeria. The study concluded that there is significant variation in the determinant factors influencing tax audit effectiveness in southwest Nigeria. Among other things, the study recommends that government should strengthen the institutional, legal, and procedural factors thorough tax policy as they are essential for enhancing the effectiveness of the tax audit system in Southwestern Nigeria.
Copyright (c) 2026 Mary Kehinde Salawu, Zacch Adelabu Adedeji, Ayodeji Moses Iwamitigha, Moses Babatunde Olanisebe https://creativecommons.org/licenses/by/4.0
Artificial Intelligence Enabled Learning as a Driver of Workforce Readiness in Hospitality and Tourism
The integration of Artificial Intelligence-enabled learning into higher education has redefined the teaching and learning environment, especially in vocational disciplines such as hospitality and tourism. This study investigates the direct and indirect effects of Artificial Intelligence-enabled learning on workforce readiness among hospitality and tourism students in the Philippines. The psychological mediators of learning engagement and self-efficacy were examined using data from 300 students, with analyses conducted using covariance-based structural equation modeling. The study's findings suggest that Artificial Intelligence-enabled learning enhances workforce preparedness, both indirectly and directly, by boosting learning engagement and self-efficacy. This validated mediated structural model provides theoretical insight into employability research and expands on the Artificial Intelligence-enabled learning literature in an emerging economy setting. The structural model explained 44% of the variance in workforce readiness, indicating moderate explanatory power within the proposed framework. Implications for curriculum design and workforce preparedness in hospitality and tourism education are discussed.
Copyright (c) 2026 Janry Paul A. Santos, Mark Alvin H. Abad https://creativecommons.org/licenses/by/4.0
Digital Audit Evidence and Audit Independence: Evidence from the Big 4 Audit Firms in Nigeria
This study examines the effect of digital audit evidence on audit independence among Big Four audit firms in Nigeria, with particular emphasis on analytical, forensic, electronic, and artificial intelligence–driven audit evidence. A survey research design was adopted. Data were collected from 365 employees of Big Four audit firms using a structured questionnaire. The data were analyzed using descriptive statistics and multiple regression analysis. The results reveal that digital audit evidence had significant positive effect on audit independence. Specifically, analytical procedural audit evidence, forensic audit evidence, and digital audit evidence gathering significantly enhance audit independence, while electronic documented audit evidence and AI-based confirmation evidence show insignificant effects. The study is limited to Big Four audit firms in Nigeria and relies on perceptual data. Future research may adopt longitudinal or experimental designs. Audit firms should prioritize investment in analytical and forensic digital tools and enhance auditor training in digital competencies to strengthen audit independence. The study contributes to the audit digitalization literature by disaggregating digital audit evidence into distinct components and providing evidence from an emerging economy.
Copyright (c) 2026 Jerry Danjuma Kwarbai, Osunsusi A. , Ayooluwa Olotu Ajayi-Owoeye, Mayowa David Olalere, Biodun Abiola Ogunbiyi-Davies, Olabode Paul Aremu, Apollos Nwabuisi Nwaobia https://creativecommons.org/licenses/by/4.0
Performance Evaluation Systems and Budgetary Slack in Chinese Universities: The Moderating Effect of Financial Transparency
Chinese universities increasingly operate under performance-oriented funding regimes with tighter fiscal constraints and stronger accountability requirements. These conditions may lead to budgetary slack when budget holders possess private information relative to central finance offices. This article investigates whether performance evaluations reduce budgetary slack, both directly and by promoting financial transparency. It also examines if transparency makes these evaluations more effective at reducing slack. This study employed a quantitative, cross-sectional survey design in Chinese universities. A bilingual (English–Chinese) questionnaire using a five-point Likert scale was administered to personnel involved in budgeting and financial management (central finance office staff, school/college administrators, department heads, and research administration personnel). A total of 400 valid responses were analyzed using partial least squares structural equation modelling (PLS-SEM) with bootstrapping (5,000 resamples). The PLS-SEM results indicate that performance evaluation systems are positively associated with financial transparency and negatively associated with budgetary slack. Financial transparency is also negatively related to slack and significantly strengthens the slack-reducing effect of performance evaluation systems. Overall, the model explains a substantial proportion of variance in budgetary slack (R2 = 0.347), and the measures demonstrate satisfactory reliability as well as convergent and discriminant validity. The study integrates management control and public-sector transparency perspectives by modelling financial transparency as both a governance mechanism and a boundary condition for the effectiveness of performance evaluation. Practically, performance-oriented budgeting reforms are unlikely to curb slack if transparency of allocation rules, execution reports, and adjustment rationales remains weak.
Copyright (c) 2026 Jie Gao, Zulnaidi Yaacob https://creativecommons.org/licenses/by/4.0
The Effect of Optimal Tax Revenue Utilization on Bridging Infrastructural Deficits in Nigeria: Empirical Evidence of South West Nigeria
Bridging infrastructural deficits remains a critical investment pathway for emerging economies in achieving sustainable growth. However, studies linking optimal tax revenue utilization to bridging infrastructural deficits (BIDs) are limited in developing countries, particularly Nigeria. This study seeks to fill this gap by examining the effect of optimal tax revenue utilization on infrastructural development in South West Nigeria. The study adopted a survey research design and employed a structured questionnaire administered to taxpayers across the six states of the region. Using Taro Yamane formula, a sample size of 400 respondents was determined. The validity and reliability of the instrument were confirmed through Cronbach Alpha, KMO, and Bartlett tests. A total of 98.5% of the questionnaires distributed via Google platform were retrieved and validated for analysis. Descriptive statistics revealed that most respondents agreed that optimal tax revenue utilization positively influences BIDs. Regression analysis further showed a significant joint effect of optimal tax revenue utilization on BIDs. The study concluded that effective utilization of tax revenue enhances infrastructural development in South West Nigeria. This paper contributes novel evidence by demonstrating the role of tax revenue optimization in reducing infrastructural gaps and creating investment opportunities in emerging economies like Nigeria.
Copyright (c) 2026 Ayooluwa Olotu Ajayi-Owoeye, Michael Oludare Oladiran Ajala, Theophilus Anaekenwa Aguguom, Emmanuel Dare Otitolaiye https://creativecommons.org/licenses/by/4.0
The Mediating Role of Knowledge Management in the Impact of Training on Quality of Health Services
This study aims to examine the mediating role of knowledge management (KM) in the effect of training on the quality of health services (QHS) in private hospitals in Sana'a, Yemen. A quantitative approach was employed using a questionnaire designed to collect data from healthcare staff (doctors, nurses, and other healthcare professions such as laboratory technicians, pharmacists, anesthetists). Participants were selected using a stratified random sampling method. A total of 327 questionnaires were retrieved, 19 were excluded for being incomplete, and 307 were subjected to statistical analysis using SPSS and SmartPLS. The results revealed that the "training needs assessment" dimension was the least important among the training dimensions from the perspective of the study sample. Consequently, it had no positive impact on QHS, and its effect on knowledge management was weak and statistically insignificant. However, when training was measured in its combined dimensions, it was found to have a positive effect on the quality of health services. The study also revealed a positive relationship between KM and QHS. As for the mediating role of KM with its combined dimensions, it played a partial mediating role, with the most significant dimensions in this relationship being storage, generation, and application, whereas the "Knowledge Sharing" dimension was not statistically significant. Practical Implications: In light of this, organizations should pay greater attention to the stage of training needs assessment, as neglecting it could reduce the effectiveness of training.
Copyright (c) 2026 Yahsub Mohammed Ali Al-Rabeea, Senan Ghaleb Al-Marhdi https://creativecommons.org/licenses/by/4.0
A Risk-Based Approach to Financial Implications of Procurement Fraud in Public Health Facilities
Procurement fraud significantly threatens healthcare delivery in developing economies, yet its financial impacts are underexplored This study examined procurement fraud in public health facilities across Ghana’s Bono Region, using the fraud triangle and fraud diamond theories A survey of 240 staff from procurement, finance, and management departments in eight districts revealed that 75 4% perceived procurement fraud as common, with inflated pricing (25 0%) and kickbacks (20 8%) most prevalent Analysis showed strong correlations between procurement fraud and financial losses (r = 0 872), rising operational costs (r = 0 928), and reduced service quality (r = 0 768) Every 1% increase in procurement fraud corresponded to a 4 2% rise in financial losses Contributing factors included weak internal controls, poor transparency, and external pressures The study recommends robust procurement procedures, clear duty segregation, and comprehensive fraud risk management to mitigate these impacts and improve financial performance in health sector.
Copyright (c) 2026 Johnson Nsowah, Augustine Anane, Emmanuel Ampong Afoakwah, Evelyn Nsiah Asare, Francis Adomako https://creativecommons.org/licenses/by/4.0
Blockchain Adoption as a Pathway to AI Intention: A Toe-Based Moderated Mediation Model with Green Technology Orientation in the Indonesian Oil and Gas Industry
Digital transformation in capital-intensive regulated industries proceeds through sequential capability accumulation rather than simultaneous technology deployment, yet the organizational mechanisms governing this sequentiality remain theoretically underspecified. This study examines whether blockchain adoption mediates the relationship between Technology-Organization-Environment (TOE) factors and artificial intelligence adoption intention, and whether green technology orientation moderates this mediation pathway, within the Indonesian oil and gas industry. Drawing on absorptive capacity theory and the TOE framework, a moderated mediation model was tested using PLS-SEM on cross-sectional survey data from 350 decision-makers across upstream, midstream, and downstream oil and gas firms operating under SKK Migas governance. Results establish that environmental factors constitute the singular significant TOE driver of blockchain adoption, while technology and organizational factors yield non-significant effects a pattern attributable to the quasi-mandatory institutional adoption logic governing Indonesia's petroleum sector. Blockchain adoption subsequently exerts a strong positive effect on AI intention, confirming a sequential capability-building mechanism consistent with absorptive capacity theory. Green technology orientation both directly predicts AI intention and significantly amplifies the blockchain AI intention pathway, functioning as a strategic interpretation filter rather than an independent adoption antecedent. These findings advance TOE theory by specifying boundary conditions under which internal adoption determinants lose predictive salience, extend absorptive capacity theory into sequential digital technology domains, and introduce sustainability orientation as a configurational moderator with direct relevance for energy firms confronting simultaneous digital transformation and decarbonization imperatives.
Copyright (c) 2026 Maruahal Sihombing, Bambang Syairudin, Muhammad Khamim Asy’ari https://creativecommons.org/licenses/by/4.0
Digital Marketing in Promoting Tourism and Other Services
The offered relevance structure is based on the rise of digital technologies in tourism and similar service industries where digital marketing determines demand development and competitive position of actors. The quick engagement of these digital tools in services advertising methodology brings forth naïve stereotypes and not any systematic intricate or quantitative study for long-term trend estimation. This highlights the need for a more in-depth understanding of digital behaviours and engagement patterns, use and effectiveness of digital marketing communications through internationally comparative data. The goal of the study is to reveal and measure development dynamics in application of digital marketing tools, activeness of consumers, and efficiency of digital-marketing communication (for tourism related service) based on international data during 2020–2024; the object is processes for digital marketing communication in service organizations. Methodological the research includes empirical quantitative analysis, descriptive methods, and comprehensive statistics for secondary and international comparative data during 2020–2024. It was concluded that the intensity of use of DM tools in tourism and related industries is increasing. Digital channels show stable growth, reaching a more even level after 2022. Consumer involvement analysis shows increased time devoted to digital content and online communication. Findings indicate greater exposure to digital marketing communications and engagement. Scientific novelty consists in the possibility to use established patterns for forming strategic directions for long-term development of tourism and service companies, including digital marketing.
Copyright (c) 2026 Iryna Pavlovska, Viktoriia Stamat, Andriy Sogorin, Olena Voskresenska, Olga Shepeleva https://creativecommons.org/licenses/by/4.0
Linking AMO-Based HRM to Corporate Sustainability: The Mediating Role of Staff Performance in Healthcare Organizations
This study aims to examine the effect of Ability–Motivation–Opportunity (AMO) on Corporate Sustainability, through Staff Performance as a mediating variable. The research employed a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The sample consisted of 184 respondents selected using a purposive sampling technique. Data were analyzed to assess the relationship between constructs and evaluate the mediating role of Staff Performance. The results indicate that AMO has a significant positive effect on Staff Performance and Corporate Sustainability. In addition, Staff Performance significantly influences Corporate Sustainability and partially mediates the relationship between AMO and Corporate Sustainability. The findings also show that AMO is the most dominant factor influencing organizational outcomes, highlighting the importance of employee capability, motivation, and opportunity in driving sustainable organizational performance. Additionally, the model demonstrates moderate explanatory power, confirming the relevance of human resource practices in enhancing sustainability outcomes. The study concludes that strengthening AMO practices is essential to improve employee performance and achieve long-term corporate sustainability. However, the research is limited by its cross-sectional design and single-organization context, which may limit the generalizability of the findings. Future research is recommended to adopt longitudinal designs and broader industry samples to enhance external validity.
Copyright (c) 2026 Gabrielle Saputro, Ronald Sorongku https://creativecommons.org/licenses/by/4.0
Green Finance and SME Growth in Morocco: The Mediating Role of Green Investment
This study examines the impact of green finance on SME growth by incorporating green investment as a mediating variable within the context of Moroccan SMEs. Drawing on the Resource-Based View (RBV), the study explains how access to environmentally oriented financial resources may stimulate sustainable investment practices and contribute to organizational growth. A quantitative survey approach was employed, and data were collected from 116 Moroccan SMEs through a self-administered questionnaire administered to business owners and managers. The data were analyzed using structural equation modeling with the partial least squares (SEM-PLS) technique under R software. The results indicate that green finance has a positive and significant effect on green investment. In addition, green investment positively and significantly influences SME growth, while the direct effect of green finance on SME growth remains relatively limited. The mediation analysis confirms that green investment partially mediates the relationship between green finance and SME growth. These findings highlight the strategic importance of environmentally sustainable investments as a transmission mechanism through which green finance may contribute to SME development and competitiveness in emerging economies.
Copyright (c) 2026 Omar Mejji, Abdelhadi Darkaoui https://creativecommons.org/licenses/by/4.0
Examining the Relationship between E-Commerce Experience and Repurchase Intention in China: The Mediating Effect of Perceived Value
This study investigates whether consumers’ e-commerce experience strengthens repurchase intention in China and whether this relationship operates through perceived value. By modeling the experience–value–intention mechanism, the study clarifies how platform-level experience translates into repeat purchasing intentions in a market characterized by intense competition and low switching frictions. A cross-sectional survey using a 5-point Likert scale (1 = strongly disagree, 5 = strongly agree) was administered to Chinese online shoppers. A total of 450 questionnaires were distributed and 370 were returned (response rate = 82.2%). After screening for incomplete and low-quality responses, 342 valid responses were retained for analysis (effective response rate = 76.0%). The research model was evaluated using partial least squares structural equation modeling (PLS-SEM) in SmartPLS with 5,000 bootstrap resamples. Results show that e-commerce experience significantly influences perceived value (β = 0.52, p < 0.001), which subsequently predicts repurchase intention (β = 0.55, p < 0.001). Mediation analysis confirms a significant partial mediating effect, and the model explains 43.8% of the variance in repurchase intention. The study contributes to e-commerce loyalty research by emphasizing that experience-based differentiation primarily drives repeat purchase intention through consumers’ value assessments. The findings suggest that improving end-to-end experience (information quality, transaction convenience, fulfillment transparency, and service recovery) should be evaluated by its contribution to perceived value rather than by isolated interface metrics.
Copyright (c) 2026 Mingxiang Cao, Zainil Hanim Saidin, Siti Haslina Md Harizan https://creativecommons.org/licenses/by/4.0
Influence of Availability of Local Regional Food Preferences on Online Food Delivery Platform Choice and Consumer Loyalty
Online food Delivery platforms reflect consumers choices and preferences. The availability of local regional food not only leads to better consumer satisfaction but also paves the way for more food ordering culture. This paper focuses on investigating the availability of local regional food options of online food delivery platforms as Perceived Regional cuisine Adequacy (PCRA). The study also penetrates how availability of local and authentic dishes on OFD’s affect consumer ‘s choice for platform and loyalty. The angle of increased consumer satisfaction with increased availability of local cuisine food preferences was also tested. This strengthens the impact of PRCA on loyalty. Another important result is that a lack of regional cuisine options encourages multi-homing behaviour, where customers use multiple competing food delivery apps at the same time. The paper concludes that offering authentic regional cuisine is a valuable competitive strategy. Platforms that understand local food preferences can improve satisfaction, build loyalty, and reduce customer switching in a highly competitive market.
Copyright (c) 2026 Gaurav Tewari, Charu Bisaria, Vivek Sharma https://creativecommons.org/licenses/by/4.0
Deciding Under Uncertainty: A Systematic Review and Integrated Theories–Contexts–Methods and Antecedents– Decisions–Outcomes Framework of Artificial Intelligence-Driven Decision-Making in Small and Medium-Sized Enterprises
significant knowledge gaps remain regarding how small and medium-sized enterprises (SMEs) leverage AI under volatile business conditions. This study systematically reviews AI-driven decision-making in SMEs operating under environmental uncertainty. Following the Scientific Procedures and Rationales for Systematic Literature Reviews (SPAR-4-SLR) protocol, we analyze 72 peer-reviewed articles (2018–2025) and develop an integrated theories–contexts–methods and antecedents–decisions–outcomes (TCM–ADO) framework. The findings show that manufacturing is the dominant research context and that Asia, especially China, accounts for 55% of studies, with quantitative cross-sectional surveys the prevailing methodology. AI adoption is shaped by technological, organizational, environmental, and leadership antecedents that influence strategic, operational, financial, and human–AI decision processes; the resulting outcomes span business performance, innovation, sustainability, and resilience. Notably, environmental uncertainty amplifies rather than diminishes AI benefits, positioning AI as an adaptive mechanism during turbulence rather than a barrier. The review contributes an integrated framework that connects how the phenomenon is studied with what is substantively known about it, and it offers a structured agenda for future work. For practitioners, the findings underscore the value of treating AI strategically, building complementary capabilities, and maintaining flexible organizational structures.
Copyright (c) 2026 Omar Picone Chiodo, Mazumder Sita, Noptanit Chotisarn, Thadathibesra Phuthong https://creativecommons.org/licenses/by/4.0
Perceived Cultural Congruence, Place Attachment, and Intention to Participate in Coastal Community-Based Tourism Revitalization
This study examines how residents' perceived cultural congruence with community-based tourism (CBT) initiatives influences their place attachment and their intention to engage in coastal tourism revitalization. A quantitative cross-sectional survey was conducted with 373 adult residents in Medan, North Sumatera, Indonesia. Partial least squares structural equation modeling (PLS-SEM) was used to test the hypothesized relationships, with place attachment operationalized as a reflective higher-order construct encompassing place identity, place affect, and place dependence. Results shod that perceived cultural congruence had a strong positive effect on place attachment (β = 0.627, f² = 0.648, p < 0.001) and a significant direct effect on intention to participate (β = 0.130, p = 0.008). Place attachment positively predicted intention to participate (β = 0.557, f² = 0.323, p < 0.001) and partially mediated the relationship between cultural congruence and participation (indirect β = 0.349, p < 0.001; total effect β = 0.479). The model explained 39.3% of variance in place attachment and 41.5% in intention to participate. Path coefficients were stable across residents with shorter and longer residential histories. Drawing on self-congruity theory and place attachment theory, this study is among the first to establish perceived cultural congruence as a substantively strong antecedent of place attachment and participatory intentions in a coastal CBT revitalization context. It advances resident-centered theorization of CBT by empirically confirming a cultural alignment to place bonding to participation pathway, extends self-congruity theory beyond destination loyalty and word-of-mouth to collective civic engagement, and offers actionable guidance for culturally sensitive tourism governance.
Copyright (c) 2026 Soulthan Saladin Batubara, Muhammad Yalzamul Insan, Eli Delvi Yanti, Shella Pratiwi https://creativecommons.org/licenses/by/4.0
Digital Transformation and Organizational Culture Change in the Post-pandemic Era: A Structural Equation Modelling Approach in a Diverse Regional Context
The acceleration of digital transformation spurred by the COVID-19 pandemic has reshaped organizational culture. In this context, knowledge acquisition became vital for adapting to new technologies and work models. This study examines digital transformation’s impact on organizational culture, with a focus on analysing knowledge acquisition as a mediator both during and after the pandemic. Adopting a descriptive-analytical approach, data were gathered from 373 organizations across five continents and various industries. The study captures a broad spectrum of cross-regional and sectoral adaptation practices by targeting professionals with direct experience in digital transformation initiatives during and post-COVID-19. The results show that digital transformation significantly influences organizational culture transformation through its effect on knowledge acquisition. Moreover, quantitative evidence indicates that the transformation of IT capabilities directly and positively affects both knowledge acquisition and organizational culture transformation. However, IT resources alone do not directly impact this transformation. Additionally, knowledge acquisition significantly mediates the relationship between IT resources transformation, IT capabilities, and organizational culture transformation. The findings underscore the importance of strategically integrating knowledge acquisition processes with digital transformation initiatives to effectively adapt organizational cultures to emerging digital contexts. Organizations aiming for sustained competitive advantage should prioritize enhancing IT capabilities and systematically acquiring and managing knowledge to drive cultural adaptability and resilience.
Copyright (c) 2026 Anwar Yahia Shams Eldin, Leila Aloui https://creativecommons.org/licenses/by/4.0
The Effect of Perceived Ease of Use and Perceived Usefulness on E-WOM and Buying Intentions on Wardah Virtual Try on in Indonesia (Mediation Role of Cognitive and Emotional)
The development of digital technology has driven brands to continuously evolve and innovate, influencing consumer shopping experiences and consumption patterns. The world of digital technology continues to develop rapidly, with advances in artificial intelligence (AI), 5G networks, the internet of things (IoT), augmented reality (AR), virtual reality (VR), big data, and mixed reality (MR). This study aims to examine the influence of perceived ease of use and perceived usefulness on e-word of mouth (e-WOM) and buying intentions in Wardah virtual try-on in Indonesia with the mediating role of cognitive and emotional factors. Based on the Technology Acceptance Model (TAM) and the Technology-Enabled Engagement (TEE) process, this study contributes by providing empirical evidence and helping to clarify the understanding of technology acceptance and consumer behavior in interactive digital marketing, as well as providing practical benefits for companies in improving user experience in order to encourage positive e-WOM and increase consumer purchase intent. The method used in this study is a descriptive quantitative research method, using purposive sampling and non-probability sampling techniques. Data was collected using a survey method with questionnaires to gather data from respondents who were users of Wardah Virtual Try On. Data analysis was performed using the partial least squares–structural equation modeling (PLS-SEM) method.
Copyright (c) 2026 Cantika Nur Kholifah, Citra Kusuma Dewi https://creativecommons.org/licenses/by/4.0
The Branding Effect of Environmental, Social, and Governance: Market-Based Brand Equity Among Publicly Listed Companies in the Philippines
This paper explores the association between the level of Environmental, Social, and Governance (ESG) performance and market-based brand equity of publicly traded firms. Adopting Signaling Theory, Stakeholder Theory, and Resource-Based View, market-based brand equity is captured using Tobin’s Q measure, while the level of ESG performance is evaluated based on aggregate ESG performance and its disaggregate environmental, social, and governance components. This research uses the balanced panel data of 306 firm-year observations from 51 publicly traded firms in the Philippines in 2018-2023. Two-way fixed effects estimations along with Driscoll-Kraay robustness checks and alternate valuation measures are utilized in this empirical analysis. The results show that the aggregate ESG performance does not have an impact on the market-based brand equity. Nevertheless, the disaggregated analyses indicate that the social component positively influences the level of market-based brand equity irrespective of model specifications, whereas the governance dimension positively affects the market-based brand equity under the logarithmic valuation specification. On the other hand, the environmental component is shown to be insignificant in relation to the market valuation. The paper concludes that investors do not compensate sustainability equally and pay more attention to ESG dimensions that increase the quality of stakeholder relations, corporate legitimacy, and governance. The contribution of the paper to the literature on sustainability and corporate finance is the understanding that the value relevance of ESG is associated with certain sustainability dimensions, and not with ESG performance itself.
Copyright (c) 2026 Mark P. Doblas, Maria Cecilia P. Lagaras , Faith P. Regadio, Genevieve G. Panerio, Tressa Maye S. Pendang, Berlyn M. Teano https://creativecommons.org/licenses/by/4.0
Generalized Linear Model Mediation Model: Modeling Generative Artificial Intelligence Adoption in Higher Education: Insights from the Theory of Planned Behavior
This study investigates the determinants of generative artificial intelligence (GenAI) adoption in higher education through a modified Theory of Planned Behavior (TPB) framework. Focusing on tertiary-level students, the model highlights attitude and trust as primary predictors of behavioral intention, excluding subjective norms and perceived behavioral control. Data were collected using a structured survey and analyzed using generalized linear modeling to examine the relationships among the constructs. The findings indicate that both attitude toward GenAI and trust in technology exert significant positive effects on students’ intention to adopt GenAI for academic use, with trust demonstrating a comparatively stronger influence. These results suggest that students’ willingness to engage with GenAI is shaped not only by favorable perceptions but also by confidence in the system’s reliability, integrity, and ethical use. The study contributes to the literature by refining the TPB framework in the context of emerging educational technologies and providing empirical evidence from a developing country setting. Implications for higher education institutions include the need to foster trust and cultivate positive attitudes through transparent policies, ethical guidelines, and targeted GenAI literacy initiatives.
Copyright (c) 2026 Enrico Mendoza, Jose Roberto del Rosario https://creativecommons.org/licenses/by/4.0
Evaluating Tourism Marketing Skills among Tourism Management Students in the Philippines
This study evaluated the tourism marketing skills of Tourism Management students in Nueva Ecija, Philippines, focusing on their proficiency in core marketing competencies, digital marketing skills, and the challenges encountered in skill development. Utilizing a descriptive–quantitative research design, data were collected from 276 higher-year students through a researcher-developed questionnaire measured on a four-point Likert scale. Findings indicate that students demonstrate moderate proficiency in core marketing skills, excelling in customer engagement but showing gaps in market trend interpretation and campaign evaluation. In digital marketing, strengths were observed in content creation and social media management, while analytics, storytelling, and strategic campaign alignment were notably weak. Challenges such as limited access to technological resources, inadequate hands-on training, and incomplete theory-practice integration further constrained skill development. A discrepancy was also observed between students’ self-assessed competencies and industry expectations, particularly in advanced digital and analytical skills. Based on these results, curriculum enhancement, structured skills training programs, and strengthened industry collaboration are recommended to bridge competency gaps and prepare students for professional roles in a technology-driven tourism sector.
Copyright (c) 2026 Mark Alvin H. Abad, June Jay Irvin B. Pula https://creativecommons.org/licenses/by/4.0
Artificial Intelligence Adoption, Digital Infrastructure, and Business Productivity: A Cross-Country Empirical Analysis Using Secondary Data
Artificial intelligence (AI) has emerged as a transformative technology reshaping business operations and economic productivity across industries and countries. As organizations increasingly integrate AI-driven systems into operational processes, understanding the relationship between AI adoption and productivity outcomes has become a critical research concern. This study employs a cross-country quantitative secondary data analysis using harmonized datasets from the OECD Artificial Intelligence Policy Observatory, the Stanford Artificial Intelligence Index, the World Bank World Development Indicators, and the McKinsey & Company. The sample includes five economies representing varying levels of digital development. Descriptive statistics, correlation analysis, and multivariate regression modeling are applied to examine relationships among AI adoption, digital infrastructure, and business productivity. Findings reveal a positive and statistically significant effect of AI adoption on productivity, with digital infrastructure strengthening this relationship. Industries characterized by higher data intensity demonstrate greater AI adoption rates. The findings contribute a structured cross-country empirical framework linking artificial intelligence adoption, digital infrastructure, and productivity performance across developed and emerging economies. The results emphasize the importance of technological readiness, innovation ecosystems, and data-driven capabilities in supporting productivity growth within digitally transforming economies. The findings provide insights for policymakers, leaders, and digital transformation strategists seeking to strengthen economic competitiveness.
Copyright (c) 2026 Mhel Cedric D. Bendo, Domar C. Alviar, Ma. Victoria Ulgado-Rosas, Avillardo V. Clarin, Lucky S. Carpio, Ariel M. Gomez https://creativecommons.org/licenses/by/4.0
Behavioral Economics in Green Marketing: How to Push Consumers to Make Responsible Choices (Nudge Theory)
The study addresses the growing importance of corporate social responsibility and environmentally responsible consumption in the context of global environmental challenges. Traditional marketing tools are becoming less effective, increasing the need for behavioral economics instruments, particularly “nudging”, which influences consumer choices through changes in decision-making architecture without limiting freedom of choice. The research aimed to substantiate the theoretical foundations of behavioral tools in green marketing and develop practical recommendations for their business implementation. The study applied systematic analysis, synthesis, comparative analysis, abstraction, and modeling. The findings demonstrate that effective green marketing depends on psychological, social, and cultural factors influencing consumer behavior. The most efficient approaches combine green defaults, informational and social nudges, and digital behavioral tools that personalize consumer engagement. The study also highlights ethical considerations, emphasizing transparency and preservation of consumer autonomy. Practical recommendations include adapting behavioral strategies to target audiences, integrating them with traditional marketing instruments, and using digital technologies for personalized communication. The results can support businesses in strengthening customer loyalty, competitiveness, and sustainable consumption practices.
Copyright (c) 2026 Halyna Rachynska, Nina Petrukha, Nataliia Sereda , Serhii Petrukha , Oleksandra Bratko https://creativecommons.org/licenses/by/4.0
Determinants of Consumer Participation in Hobby-Based Online Secondary Markets: Evidence from Gen Z and Millennials
Online secondary markets have evolved into digitally mediated consumption ecosystems where consumers seek economic value, identity expression, and community interaction. However, empirical evidence on the factors driving participation in hobby-based online secondary markets remains limited. This study examines the effects of perceived value, trust, perceived risk, and social influence on consumer participation, investigates the moderating role of hobby involvement, and explores generational differences between Generation Z and Millennials. Data were collected in Indonesia from January to March 2026 through an online survey of 348 Generation Z and Millennial consumers with prior experience in online secondary markets. Partial Least Squares Structural Equation Modeling (PLS-SEM) and Multi-Group Analysis (MGA) were employed to test the proposed model. The findings indicate that perceived value is the strongest driver of consumer participation, followed by trust and social influence, while perceived risk negatively influences participation. Hobby involvement weakens the effects of perceived value and social influence, suggesting that highly involved consumers are motivated more by intrinsic interest than by utilitarian benefits. Multi-group analysis further shows that Millennials are more value-oriented, whereas Generation Z consumers are more socially influenced.
Copyright (c) 2026 Teresia Nina Dwiyantari, Irmawan Rahyadi, Muhammad Aras https://creativecommons.org/licenses/by/4.0
Enhancing the Scope of Startup Activities through Eudaimonic Well-being: The Role of Mediation of Entrepreneurial Self-efficacy
The paper examines the impact of eudaimonic well-being and entrepreneurial self-efficacy on the start-up activity of students in higher education. This research employs quantitative methods. Questionnaires were sent to 183 business students. Structural equation modeling empirically tests the idea. Eudaimonic well-being is positively related to entrepreneurial self-efficacy, such that individuals with higher levels of meaning, autonomy, and personal growth have more confidence about their entrepreneurial ability. Moreover, entrepreneurial self-efficacy is highly related to the operations of a startup. That is, self-confidence increases participation in entrepreneurial activities. However, eudaimonic well-being does not significantly influence startup activity. Importantly, entrepreneurial self-efficacy fully mediates the relationship between eudaimonic well-being and breadth of startup activity. The study adds to the entrepreneurial literature by demonstrating the role of psychological well-being in startup activity and the role of entrepreneurship education in well-being and self-efficacy. Policymakers and universities should develop treatments to improve students’ psychological well-being and entrepreneurial confidence to boost start-up activity.
Copyright (c) 2026 Henky Lisan Suwarno, Maya Malinda, Vania Jocelyn https://creativecommons.org/licenses/by/4.0
Artificial Intelligence Chatbots in Philippine Tourism: An Extended Technology Acceptance Model of Trust, Privacy Concerns, Service Quality, and Booking Intention
The widespread application of AI chatbots in tourism has changed the way people find information about their travels, communicate with service providers, and make booking transactions. Although the application of conversational AI in tourism systems is increasingly common, there is still no sufficient empirical evidence related to the factors affecting tourists' willingness to use AI chatbot-assisted booking system in emerging tourism destinations. Based on the extended version of Technology Acceptance Model (TAM), this study explores the impact of perceived usefulness, perceived ease of use, trust, privacy concerns, and service quality on booking intention and attitude toward AI chatbots as a mediating variable. In this study, the quantitative research design has been used, and data have been gathered through surveying 373 tourists who visited major destinations in Misamis Oriental and Bukidnon, Philippines, during February 2025 – December 2025. For data analysis, the Partial Least Squares Structural Equation Modeling method was applied. As a result, the effect of perceived usefulness, service quality, privacy concerns, and attitude toward AI chatbots on booking intention has been confirmed. Perceived usefulness, privacy concerns, and service quality have also proved to be significant predictors of attitude toward AI chatbots, while perceived ease of use and trust have failed to show significant effect on attitude. Moreover, attitude toward AI chatbots acts as a mediator between perceived usefulness, privacy concerns, service quality, and booking intention. These findings show that tourists appraise AI chatbot technologies mainly in terms of functional value and performance rather than just trust considerations. The current study extends the Technology Acceptance Model by including service-related and privacy-related variables.
Copyright (c) 2026 Loida A. Cabaraban, Walter B. Juera, Mary Jane Ruiz-Betco, Hazel Tamalla-Cabigayan, Alecris V. Gregorio, Mark Doblas https://creativecommons.org/licenses/by/4.0
Building Trust, Triggering Skepticism: An ADO–TCM Systematic Review of Green Signaling in Hospitality Marketing
As hospitality firms increasingly use sustainability signals to attract guests, those signals can both build green trust and trigger skepticism about greenwashing. This review examines how this trust–skepticism dynamic shapes consumer decision-making and addresses the absence of a hospitality-specific synthesis that treats both trust-building and trust-eroding pathways. Following PRISMA 2020, a systematic Scopus search yielded a focused corpus of 18 empirical and conceptual studies, each analyzed through an integrated Antecedents–Decisions–Outcomes (ADO) and Theories–Contexts–Methods (TCM) framework so that findings could be read against the choices that produced them. Three compounding constraints emerge. Research attention is heavily skewed toward trust-building over trust-eroding mechanisms (16:2), leaving their simultaneous operation empirically unmapped; the evidence base relies on a near-monoculture of cross-sectional survey modeling, with cognitive theories of greenwashing absent; and the field is concentrated in a small set of emerging markets. These constraints reinforce one another. The review is, to our knowledge, among the first hospitality green-trust syntheses to integrate ADO and TCM and treats the dual-pathway logic as a single analytical axis. It advances a testable Trust–Skepticism Co-Processing framework and offers guidance to hoteliers, certification bodies, and regulators on how to communicate sustainability credibly while anticipating skepticism.
Copyright (c) 2026 Pinyapat Muneekaew, Noptanit Chotisarn, Thadathibesra Phuthong https://creativecommons.org/licenses/by/4.0
Green Innovation and its Impact on Cosmetic Accounting: Insights from Corporate Sustainability in Gulf Economies
This research explores the interplay between green innovation, sustainability, and cosmetic accounting in GCC companies based on 938 firm-year observations (2010-2024). Using stakeholder and institutional theories, it suggests firms pursue green practices to boost legitimacy and preserve financial performance to meet stakeholders' expectations. The findings are robust to controls for endogeneity, and to other measures of sustainability. Findings show the significant role of industry-based regulation on sustainability. The research shows green innovation has both positive and negative implications: driving environmental improvement but potentially facilitating "green washing". Governments must mandate uniform sustainability reporting, and companies need to embed sustainability into their strategies. The study is limited by differences in sustainability measures and geographical location, and offers opportunities for further research.
Copyright (c) 2026 Hani Abdelhafez Alazab, Ahmad Ali Salem Bawaneh, Seleen Hani Abdel Hafez Alazab https://creativecommons.org/licenses/by/4.0
Explaining Recommendation Intention in Metaverse Tourism through Continuance and Discontinuance: Evidence from Chinese Generation Z
This study develops a post-use framework to explain recommendation intention in metaverse tourism among Chinese Gen Z users. Grounded in dual-factor theory and supported by strategic experiential modules and perceived risk theory, the framework conceptualizes continuance intention and discontinuance intention as two distinct post-use routes that shape recommendation intention. SEM results show that continuance intention positively influences recommendation intention, whereas discontinuance intention negatively influences it. Perceived social value, perceived hedonic value, and perceived aesthetic value significantly strengthen continuance intention. Perceived psychological risk and perceived privacy risk significantly increase discontinuance intention, whereas perceived performance risk is not significant. The findings suggest that recommendation intention in emerging virtual destination environments and related service platforms is shaped by two coexisting post-use routes, with implications for platform design and user retention.
Copyright (c) 2026 Guan Zhou Liu, Wasim Ahmad https://creativecommons.org/licenses/by/4.0
Strategic Determinants of Economic Complexity in Türkiye: Knowledge, Technology, and Institutions
This study examines the strategic determinants of economic complexity in Türkiye by exploring the roles of institutional quality, knowledge management, technology transfer, and foreign direct investment (FDI) in shaping national productive capabilities. The analysis uses annual data for the period 1996–2023. Economic complexity is measured by the Economic Complexity Index, while institutional quality, capital goods imports, research and development (R&D) expenditures. The Fourier Bootstrap Autoregressive Distributed Lag (FBARDL) approach is employed to examine long-run relationships while accounting for structural breaks and the relatively small sample size. The empirical findings reveal a stable long-run relationship among the variables. Institutional quality, capital goods imports, and R&D expenditures positively affect economic complexity, indicating that effective governance, technological acquisition, and domestic knowledge creation play important roles in strengthening productive capabilities. In contrast, FDI has a negative long-run effect, suggesting that foreign investment alone may not generate capability upgrading and can reinforce dependency when domestic absorptive capacity and local linkages remain weak. This study provides a more comprehensive understanding of productive capabilities by connecting Economic Complexity Theory with Strategic Management and International Business. The findings indicate that emerging economies need strong domestic capabilities and effective use of external knowledge to improve competitiveness and economic complexity.
Copyright (c) 2026 Ali Acaravci, Gizem Baş, Songül Kakilli Acaravci, Çilem Eda Hallumoğlu https://creativecommons.org/licenses/by/4.0
The Relationship between Total Quality Management and Education Performance with Mediating Effects of Quality Assurance and Accreditation System in Pakistan Higher Education
Total quality management has received significant attention in the last few decades, with its applicability expanding across various industries, including higher education, to improve quality processes. Drawing on contingency and social theory, this research examines the mediating role of the quality assurance and accreditation system in the relationship between total quality management and the educational performance of higher education institutions in Pakistan. To attain the objectives, a close-ended, structured questionnaire was distributed via self-administration and emailed to 600 top management members of higher education institutions, selected through convenience sampling from the total population of 1291. To analyse the data and test the hypothesis, the partial least squares structural equation modeling technique was employed using the bootstrap method. The empirical result revealed that TQM is positively associated with the educational performance of higher education institutions in Pakistan. Furthermore, the quality assurance and accreditation system is positively correlated with the educational performance of higher education institutions in Pakistan. Moreover, quality assurance and accreditation both mediate the relationship between TQM and educational performance. Lastly, quality assurance was also found to be positively related to the accreditation system in higher education institutions in Pakistan. The study contributes to the existing literature by developing a pathway grounded in accreditation and quality assurance to improve educational performance.
Copyright (c) 2026 Baqir Nadeem Hashmi, Md Fauzi Bin Ahmad https://creativecommons.org/licenses/by/4.0
Real-Time Internal Control Dynamics and Fraud Prevention: A Framework for Strengthening Financial Integrity in Public Sectors
The evolving fraud dynamics in the public sector of Nigeria, despite existing control mechanisms, motivate the investigation of real-time internal control practices to mitigate fraud. This study examines how authorisation, biometric authentication, periodic checks, and information communication and technology oversight structures contribute to mitigating fraud within the Nigerian public sector. The study adopts a survey design and data were collected through structured questionnaires administered to 163 purposively selected staff members of Ekiti State Internal Revenue Service. Descriptive and inferential statistics were employed to analyse responses, while a modified econometric model was used to evaluate the impact of the variables on fraud prevention outcomes. The results indicate that real-time authorisation effectively prevents unauthorised activities, enhances compliance, and strengthens fraud prevention. Similarly, periodic checks promote instant detection of irregularities, ensuring continuous oversight and improved fraud prevention. While biometric activities like fingerprint scanning, facial recognition, and iris detection are seen as beneficial, their direct impact on strengthening accountability and traceability in the studied context was not evident. The study concludes that well-designed internal-control policies and procedures are crucial in deterring financial misconduct in the Nigerian public sector. Recommendations include implementing more stringent authorisation layers and tightening biometric verification to complement internal control measures.
Copyright (c) 2026 Henry Adelakun Adinlewa, Ayobaye Salemcity, Elza Odendaal, Niyi Solomon Awotomilusi https://creativecommons.org/licenses/by/4.0
Toxic Leadership and Workplace Deviant Behavior among Gen Z Employees: The Mediating Role of Moral Justification and the Moderating Role of Resilience
This study examines how toxic leadership influences workplace deviant behavior among Gen Z employees in Indonesia by testing the mediating role of moral justification and the moderating role of resilience. Data were collected from 409 Gen Z employees in Jakarta through an email survey conducted in June and July 2025. The hypotheses were tested using partial least squares structural equation modeling (PLS-SEM). The findings show that toxic leadership significantly increases moral justification and workplace deviant behavior. Moral justification also significantly increases workplace deviant behavior and partially mediates the relationship between toxic leadership and deviance. Resilience weakens the positive relationship between toxic leadership and moral justification, and the moderated mediation effect is significant. The study contributes to the literature by identifying moral justification as a cognitive mechanism linking toxic leadership to deviant behavior and by positioning resilience as a boundary condition that reduces employees’ susceptibility to moral rationalization under toxic leadership.
Copyright (c) 2026 Santi Retno Sari, Edi Sugiono, Andini Nurwulandari https://creativecommons.org/licenses/by/4.0
A Holistic Integrated Intellectual Capital Ecosystem Model for Enhancing the Sustainability of Malaysian SMEs: A Conceptual Study
Small and medium enterprises (SMEs) play a critical role in driving economic growth, employment, and innovation, particularly in emerging economies such as Malaysia. Despite their contributions, many SMEs struggle to achieve long-term sustainability due to resource constraints, technological disruption, and increasing competitive pressures. Intellectual capital (IC) has been widely recognised as a strategic intangible resource that enhances innovation capability, operational efficiency, and competitive advantage. However, conventional IC frameworks, typically limited to human, structural, and relational capital, may not sufficiently capture the broader range of intangible resources required in today’s complex business environment. This conceptual study proposes a Holistic Integrated Intellectual Capital Ecosystem (IICE) model that extends traditional IC frameworks by incorporating six key dimensions: human capital, structural capital, customer capital, technological capital, social capital, and spiritual capital. The model further introduces leadership as a moderating capability that influences the effectiveness of intellectual capital in enhancing SME sustainability. Drawing on Intellectual Capital Theory, Resource-Based View, and sustainability leadership perspectives, this study develops an integrated conceptual framework explaining how interconnected intangible resources contribute to organizational resilience and sustainable performance. The proposed model advances the intellectual capital literature by offering an ecosystem-based perspective that integrates knowledge resources, technological capabilities, relational networks, and ethical values within a leadership-driven sustainability context. The study provides practical implications for SME managers and policymakers by emphasising the importance of leadership development, enhancing digital capabilities, and fostering stakeholder collaboration. It also provides a foundation for future empirical research examining the relationships among intellectual capital components, leadership practices, and sustainable performance in SMEs.
Copyright (c) 2026 Maryam Jameelah Mohd Hashim, Shamsiah Banu Mohamad Hanefar, Suleiman Shlash Mohammad, Mohd Rahim Khamis, Asokan Vasudevan, Idris Osman, Ilknur Ozturk, Zarah Arwieny Hanami https://creativecommons.org/licenses/by/4.0
Enabling Digital Transformation Success: The Roles of Organizational Agility, IT Flexibility, and Dynamic Capabilities
This study examines how dynamic capabilities (sensing, seizing, and reconfiguring) and IT infrastructure flexibility enhance organizational agility and digital transformation success. Drawing on the dynamic capabilities view; a mediated model is proposed in which organizational agility links capabilities to transformation outcomes. Data were collected from 446 respondents in Thai digital enterprises and analyzed using PLS-SEM with Smart PLS 4.0. The results show that sensing capability has the strongest effect on organizational agility, followed by IT infrastructure flexibility, while seizing and reconfiguring capabilities have smaller but significant effects. Organizational agility significantly enhances digital transformation success and mediates the effects of capabilities and IT flexibility on performance. These findings highlight agility as a key mechanism through which organizational capabilities support successful digital transformation.
Copyright (c) 2026 Ploychompoo Weber, Jindarat Peemanee, Achariya Issarapaibool, Kampanat Siriyota https://creativecommons.org/licenses/by/4.0
Enhancing Customer Experience through Business Intelligence: Preference and Behavior
The current study aimed to explore the influence of business intelligence (BI) in terms of (personalization, predictive analytics, segmentation, feedback analysis and Omni-channel integration) in enhancing customer experience (CE) in terms of preferences and behavior. A convenient sample of (237) employees responded to a self-administrated questionnaire and SPSS was used to deal with collected primary data. Results of analysis indicated that BI is able to influence CE in terms of preferences and behavior from perspective of senior employees of electronics trading organizations operating in Jordan. Among the chosen variables of BI characteristics, we have notices that Omni-channel integration scored the highest influence among all adopted variables with a strong correlation that accounted for 86.1% of the variations in the measurements we make. Study recommended that organizations must focus on the efficient connection of multiple channels to provide coherent and pleasurable customer experiences. Further recommendations were presented in the study.
Copyright (c) 2026 Majdi Alsaaideh, Yanal Kilani https://creativecommons.org/licenses/by/4.0
Orchestrating Sustainability: How Gender-Focused HRM and Tacit Knowledge Drive Sustainable Performance through Resource Orchestration Capability
Organisations with comparable sustainability commitments often produce markedly different outcomes. Resource possession and equitable policy adoption explain part of this variation, but not enough. Drawing on resource orchestration theory and the resource-based view (RBV), this study argues that resource orchestration capability (ROC) is the mechanism through which gender-focused human resource management (GFHRM) and tacit knowledge translate into sustainable performance. Data came from a cross-sectional survey of 210 professionals across Indonesia's food industry. All constructs were operationalised using a validated two-stage higher-order construct (HOC) approach in PLS-SEM; twelve first-order dimensions served as manifest indicators for four second-order constructs. Composite reliability (CR) exceeded 0.85 and average variance extracted (AVE) exceeded 0.65 for all constructs; HTMT ratios and the Fornell–Larcker criterion confirmed discriminant validity. GFHRM significantly predicted both ROC (β = 0.318, p < 0.001) and sustainable performance (β = 0.276, p = 0.002). Tacit knowledge had the strongest antecedent effect on ROC (β = 0.393, p < 0.001) and independently predicted sustainable performance (β = 0.297, p = 0.001). ROC in turn predicted sustainable performance (β = 0.324, p = 0.001) and partially mediated both upstream relationships: GFHRM (indirect β = 0.103, VAF = 27.17%) and tacit knowledge (indirect β = 0.127, VAF = 30.04%). PLSpredict confirmed out-of-sample predictive superiority over a linear benchmark across all twelve indicators. The findings establish ROC as a mediating mechanism, not a moderating condition, in the resource-to-performance pathway, and situate GFHRM within a capability-building framework rather than treating it as a standalone diversity intervention.
Copyright (c) 2026 Ikhah Malikhah, Soulthan Saladin Batubara, Oktarini Khamilah Siregar https://creativecommons.org/licenses/by/4.0
Collective Memory in the Age of SNS Big Data: Cultural Sensitivity, Moral Outrage, and Reputation Repair in Global Marketing
This conceptual article advances a theory of collective memory violation in global marketing. It contends that certain brand crises cannot be fully understood as routine cases of value-related misconduct, creative failure, or general cultural insensitivity. Rather, these crises arise when a brand’s messaging, symbolism, timing, or product positioning intersects with socially protected memories of historical suffering, democratic movements, or shared trauma. Building on literature in collective memory, cultural trauma, moral outrage, brand crises, and crisis communication, the article introduces a five-stage process model that explains how symbolic conflict evolves into reputational delegitimation through public moral interpretation and the amplification of outrage. It further proposes a typology of memory-related brand crises and outlines memory-sensitive recovery strategies that go beyond conventional apology-based responses. The Starbucks Korea “5.18 Tank Day” controversy is used as the central illustrative case, demonstrating how a global brand can provoke moral outrage by inadvertently activating nationally institutionalized remembrance through seemingly commercial communication. The article contributes to international marketing by framing historical memory as a legitimacy system relevant to markets, to crisis communication by identifying conditions under which standard response strategies fall short, and to managerial practice by providing a checklist for anticipatory screening, symbolic withdrawal, and culturally grounded repair in sensitive contexts.
Copyright (c) 2026 Taewan Kim, Ahmad Qasim Mohammad AlHamad, Tae-Kook Kim https://creativecommons.org/licenses/by/4.0
Dependable Platform Experience and Repurchase Intention in Marketplace Apps: Evidence from Indonesian Online Consumers
This study examines repurchase intention in marketplace apps by focusing on dependable platform experience, service quality, platform relationship quality, price perceptions, and deal proneness. Using survey data from 450 Indonesian marketplace-app users and partial least squares structural equation modeling, the study tests the direct effects of e-service quality, price perceptions, platform relationship quality, and deal proneness on repurchase intention, as well as the moderating role of deal proneness in the price perception–repurchase intention relationship. The findings show that e-service quality and platform relationship quality are positively associated with repurchase intention, with platform relationship quality showing the strongest effect. Price perceptions, deal proneness, and the interaction effect are not significant. The study contributes to e-marketing and service marketing research by showing that repeated marketplace use depends more on reliable digital service execution and platform relationship quality than on price-related or promotion-oriented tendencies.
Copyright (c) 2026 Rafnelly Rafki, Sarjon Defit, Elfiswandi Elfiswandi https://creativecommons.org/licenses/by/4.0
Digital Competence, Leadership Agility, and Employee well-being as Drivers of Public Service Administration Effectiveness: The Mediating Role of Organizational Citizenship Behavior
This study aims to identify and analyze the influence of digital competence, leadership agility, and employee well-being on Organizational Citizenship Behavior (OCB) and the effectiveness of public service administration. The influence of Organizational Citizenship Behavior (OCB) on the effectiveness of public service administration, as well as the influence of digital competence, leadership agility, and employee well-being on the effectiveness of public service administration at the Banjarmasin Class I Port Authority and Harbor Master’s Office, is mediated by Organizational Citizenship Behavior (OCB). This study employs a quantitative research approach, with a sample of 130 employees from the Banjarmasin Class I Port Authority. Data analysis techniques include descriptive analysis, validity and reliability testing, and SEM using Amos. Digital competence has a positive and significant effect on Organizational Citizenship Behavior (OCB). Leadership agility has a positive and significant effect on organizational citizenship behavior. Employee well-being has a positive and significant effect on organizational citizenship behavior. Digital competence does not have a significant direct effect on the effectiveness of public service administration. Leadership agility has a positive and significant effect on the effectiveness of public service administration. Employee well-being has a positive and significant effect on the effectiveness of public service administration. Organizational Citizenship Behavior (OCB) has a positive and significant effect on the effectiveness of public service administration. Organizational Citizenship Behavior (OCB) mediates the effect of digital competence on the effectiveness of public service administration. Organizational Citizenship Behavior (OCB) partially mediates the effect of leadership agility on the effectiveness of public service administration. Organizational Citizenship Behavior (OCB) also partially mediates the effect of employee well-being on the effectiveness of public service administration.
Copyright (c) 2026 Samsuddin Samsuddin, Baso Amang, Syamsu Nujum, Abbas Selong https://creativecommons.org/licenses/by/4.0
Understanding Loyalty in the Aviation Sector: The Mediating Role of Perceived Value between Brand Equity and Loyalty
This research examines the mediating role of perceived value in the relationship between brand equity and passenger loyalty, focusing on Turkish Airlines. Data were gathered from 569 passengers of Turkish Airlines and were analyzed by using EFA in SPSS and CFA in SmartPLS. The results indicate that brand equity significantly has an indirect impact on passenger loyalty (β = 0.112, p = 0.011). In addition, although brand equity has a positive effect on perceived value (β = 0.240, p < 0.001), perceived value also has a positive effect on loyalty (β = 0.493, p < 0.001). The results also indicate that perceived value partially mediates the effect of brand equity on loyalty (β = 0.118, p < 0.001). Such findings imply that post-flight communication with the company, passengers’ feedback opportunities and efficient service problem resolution might result in an increase of perceived value fostering customer loyalty. There appears to be a significant underestimation of the importance of the direct effect and of its impact on the indirect effects of brand equity. This study bridges the research gap by analyzing perceived value as a mediator between brand equity and loyalty, focusing on Turkish Airlines.
Copyright (c) 2026 Serdar Okan https://creativecommons.org/licenses/by/4.0
From Omnichannel Shopping Experience to Purchase Decision Among Indonesian Consumers : A Moderated Mediation Model
This study investigates how omnichannel shopping experience and digital engagement influence purchase decisions by incorporating trust as a mediator and perceived data security as a moderator. Drawing on the Stimulus–Organism–Response (S-O-R) framework, digital engagement and shopping experience are conceptualized as external stimuli that shape consumer trust, which subsequently drives purchase decisions in omnichannel retail contexts. Data were collected from 200 consumers with prior omnichannel shopping experience and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that omnichannel shopping experience significantly influences both trust and purchase decision, while trust has a strong positive effect on purchase decision. In contrast, digital engagement does not directly affect purchase decision. However, digital engagement significantly influences trust, indicating an indirect-only mediation effect through trust. Furthermore, perceived data security strengthens the relationship between trust and purchase decision, confirming its moderating role. These results highlight that purchase decisions in omnichannel retailing are primarily driven by seamless experiences and trust-building mechanisms rather than digital engagement alone. The study provides theoretical and managerial insights into how retailers can enhance conversion through trust and data security assurance.
Copyright (c) 2026 Nurjannah Nurjannah, Syamsul Ridjal, Muh. Maruf Idris, Syamsul Alam https://creativecommons.org/licenses/by/4.0
Relationship between Pay Management and Organizational Commitment: A Mediating Role of Job Satisfaction
Recent meta-analyses of the global private higher education sector reveal that a well-designed pay system may fail to attract, retain, and motivate employees to achieve its intended objectives if managers do not implement it effectively. This study investigates the interrelationship between pay management and organizational commitment, incorporating job satisfaction as a mediator. A survey-based method was adopted, yielding 325 responses from employees at private universities in Peninsular Malaysia. The SmartPLS software was used to measure the quality of the measurement model and test the structural model. Structural equation modeling tests revealed three important findings: First, pay management can increase job satisfaction and organizational commitment. Second, job satisfaction can increase organizational commitment. Finally, job satisfaction mediates the relationship between pay management and organizational commitment. In terms of theoretical contribution, this study addresses a gap in the current literature by measuring the mediating effect of job satisfaction on the relationship between pay management and organizational commitment. Regarding methodological robustness, the measurement model demonstrated acceptable validity and reliability. In terms of practical contributions, this study helps practitioners understand various perspectives on pay management and plan an innovation-based pay system to improve the performance of private higher learning institutions amid global competition and challenging circumstances.
Copyright (c) 2026 Azman Ismail, Nik Anis Sazwani Nik Abdullah, Ummu Ajirah Abdul Rauf, Mohd Yuhafidz Mohd Yusof, Soon-Yew Ju https://creativecommons.org/licenses/by/4.0
Linking Emotion Management to Job Satisfaction and Performance: Evidence from University Lecturers in Jiangxi Province
This study examines the relationship between emotion management strategies, job satisfaction, and job performance among university lecturers in Jiangxi Province, China. Drawing on affective and organizational behavior perspectives, the study investigates whether lecturers’ use of surface acting, deep acting, and naturally felt emotions predicts job satisfaction and job performance, and whether job satisfaction mediates the relationship between emotion management and performance. A quantitative survey design was employed, and data were collected from 300 university lecturers across five universities in Jiangxi Province. Descriptive statistics, reliability analysis, correlation analysis, and hypothesis testing were used to examine the proposed relationships. The findings indicate that emotion management strategies significantly predict job satisfaction and job performance. Job satisfaction also has a significant positive effect on job performance and partially mediates the relationship between emotion management and performance. Among the emotion management strategies, deep acting shows a particularly important role in supporting positive work outcomes. The study highlights the importance of emotion regulation as a professional competency for university lecturers and suggests that higher education institutions should provide training and organizational support to strengthen lecturers’ emotional management, job satisfaction, and work performance.
Copyright (c) 2026 Sitong Wu, Priya Sukirthanandan, Philominah Arkappan https://creativecommons.org/licenses/by/4.0
The Mechanism Influencing Impulsive Buying Behavior in Live Streaming Commerce: From the Perspectives of Live Streaming Characteristics and Consumers’ Psychological States
Live streaming commerce (LSC) has received extensive attention from both academic and business communities around the world since its rapid growth in user numbers and market size in recent years. However, there are still gaps regarding current practical problems, such as declining industrial profitability and anchors’ improper emotional control, as well as the lack of relevant theoretical studies. This study, based on the stimulus-organism-response model and incorporating the theory of social presence and the theory of emotional contagion, constructs a new research framework to explore the impact of LSC characteristics (including consumer and anchor interaction, consumer and consumer interaction, anchor’s positive emotion, and anchor’s negative emotion) on social presence, emotional contagion, and impulsive buying behavior (IBB). This study uses Smart PLS to analyze data collected from Chinese LSC users. This method is suitable for testing complex relationship models that include multiple latent variables and mediating effects. According to the analysis of 442 valid questionnaires, this study shows that social presence and emotional contagion are key factors driving consumers’ impulsive buying behavior. Consumer and anchor interaction enhances both consumers’ social presence and emotional contagion, while consumer and consumer interaction does not. Furthermore, anchors’ positive emotion positively influences emotional contagion. Surprisingly, even negative anchor emotions also have a positive effect on emotional contagion. These findings enrich the existing literature on the driving mechanisms of IBB in the context of LSC. It provides practical implications for improving the management of the LSC industry, while also offering feasible suggestions and valuable references to address current problems.
Copyright (c) 2026 Wencong Xu, Syuhaily Osman, Sharifah Azizah Haron, Nur Aqilah Amalina Jaafar https://creativecommons.org/licenses/by/4.0
Trust in Social Commerce: Insights from a Bibliometric Review and BERTopic Topic Modelling Analysis
This study integrates bibliometric analysis and BERTopic topic modelling to systematically examine the development and thematic structure of trust research in social commerce. Following the SPAR-4-SLR protocol, this study analyses 1,055 publications retrieved from Web of Science and Scopus spanning from 2005 to May 2026. Bibliometric analysis maps the publication trends, influential contributors, key journals, and institutional concentrations of trust research in social commerce. BERTopic analysis identifies 13 distinct research themes and traces their evolution over two decades. Building on these findings, an integrative framework is proposed that positions three types of trust as the central construct, shaped by five antecedent dimensions (technology, business, social, information, and consumer), leading to three behavioural outcomes (social commerce adoption, impulsive buying behaviour, and technology acceptance), moderated by cultural differences, and contextualized within live streaming commerce and COVID-19. The study offers a structured synthesis of trust research in social commerce and identifies directions for future inquiry.
Copyright (c) 2026 Yang Shao, Nadzirah Rosli, Sharizal Hashim https://creativecommons.org/licenses/by/4.0
Governance, Integrity, and ESG in the Gulf Countries: A Dual Approach to Responsible and Irresponsible Corporate Practices
This research looks at the effects of board attributes and corruption control on ESG performance and controversies in GCC firms using 1,487 firm-year observations between 2010 and 2023. It takes a two-fold approach by examining both positive (ESG performance) and negative (ESG controversies) aspects, as they co-exist in companies. It reveals that effective corruption control has a positive impact on ESG performance and a negative impact on controversies. Board characteristics - including diversity, independence and size - are also important for sustainability. Corruption control improves governance, reduces fraud and fosters sustainable business practices. The research provides important lessons for policymakers and business leaders in the GCC, highlighting that strong governance and transparent corporate practices are key to achieving sustainability and enhancing corporate integrity.
Navigating the New Retail Landscape: How Omnichannel Integration and Deal Proneness Influence Fashion Showrooming in Indonesia
Showrooming has become one of the most challenging phenomena in omnichannel retailing, particularly within the fashion category where consumers tend to try products in physical stores but complete their purchases online. This research explores how omnichannel integration can affect showrooming intention through cognitive and affective customer experience, while also examining the moderating role of deal proneness among Indonesian fashion consumers. This research employs the Stimulus-Organism-Response (S-O-R) framework and analyzes 421 data from consumers who visited both physical and online retail channels using Partial Least Squares Structural Equation Modeling (PLS-SEM). The research reveals that Integrated Information Access is the strongest driver of cognitive experience, whereas Integrated Customer Service and Integrated Order Fulfillment had the greatest influence on affective experience. More importantly, Affective Customer Experience showed a stronger influence on Showrooming Intention than cognitive experience. This suggests that showrooming is driven not only by rational evaluation but also by emotional engagement during the shopping journey. In addition, high deal-prone shoppers were more likely to engage in showrooming. These findings offer critical perspectives for fashion retailers to retain consumers in a competitive digital retail environment.
Copyright (c) 2026 Muhammad Husein Febriskamadya, Eirene Kenny Constantia, Edfent Arious, Evi Rinawati Simanjuntak https://creativecommons.org/licenses/by/4.0
Strategic Human Resource Management and Employee Performance: The Role of Knowledge and Competencies
This study aimed to examine the effects of Knowledge Management, HRBP Strategy, Organizational Culture, Job Satisfaction, and Competencies on Strategic Planning and Employee Performance at Sawerigading Regional Hospital, Palopo. Study employed a quantitative approach with an explanatory design. The study population consisted of 763 employees, using proportionate stratified random sampling. A total of 383 respondents were included in the analysis. Data collection was conducted via a Likert-scale questionnaire and analyzed using covariance-based Structural Equation Modeling (SEM) with AMOS 29. The results indicated that Knowledge Management, HR Partner strategy, job satisfaction, and competencies have a positive and significant effect on strategic planning, while organizational culture has a positive but statistically insignificant effect. Regarding employee performance, Knowledge Management and job satisfaction have a positive and significant effect, while HR Partner strategy, organizational culture, and competencies have a positive but insignificant effect. Strategic planning was found to have a positive and significant effect on employee performance. Furthermore, strategic planning mediates the relationship between all independent variables and employee performance, both partially and fully. The findings suggest that strategic planning plays a crucial role in enhancing human resource management effectiveness and employee performance in hospital organizations. The practical implications of this study highlight the need to strengthen the Knowledge Management system, enhance competencies and job satisfaction, and optimize the strategic role of HR in supporting more effective organizational planning that is oriented toward improving healthcare service performance.
Copyright (c) 2026 Tiradewi Bustami, Baso Amang, Kasnaeny Karim, H. Asri Ady Bakri https://creativecommons.org/licenses/by/4.0
The Determinants of Sustainability Disclosure Performance of Ghanaian Public Sector Entities
Sustainability disclosure in public sector entities (PSEs) is increasingly critical in developing economies, where fiscal transparency, environmental stewardship, and social legitimacy integrate with public governance. Yet, most empirical evidence remains concentrated on private firms in developed markets. This study investigates the determinants of disclosure-based sustainability performance in Ghanaian public sector entities using an unbalanced panel of 47 public entities from 2017 to 2023. To address unobserved endogeneity, heterogeneity, and long-run dynamics, the study employs Fixed Effects, Robust Least Squares, dynamic panel Generalised Method of Moments (GMM) and Dynamic Ordinary Least Squares (DOLS) estimation. The results reveal that leverage and audit quality consistently and positively influence sustainability disclosure performance. In contrast, liquidity exhibits a negative association in the dynamic specification. Board size and gender diversity reveal a positive long-run governance effect, whereas profitability and firm size exhibit limited explanatory power. The findings suggest that internal financial characteristics and institutional governance framework are key factors in shaping sustainability disclosure within Ghana’s public entities. The study contributes to the sustainability accounting literature by extending agency and institutional theory into the public sector domain in Sub-Saharan Africa and by providing actionable policy recommendations for strengthening sustainability governance frameworks.
Copyright (c) 2026 Ibrahim Anyass Ahmed, Cosmas Ambe, Wisdom Okere, Enusah Abdulai, Sulemana Iddrisu, Nicholas Asare https://creativecommons.org/licenses/by/4.0
Mapping a Decade of AI-Generated Content in Digital Marketing: A Bibliometric Analysis (2016-2025)
Artificial-intelligence-generated content (AIGC), the autonomous production of text, images, audio and video by generative models, has rapidly become a central concern for digital-marketing scholarship and practice. This study maps the intellectual structure and evolution of research at the AIGC–digital-marketing intersection. Following PRISMA guidelines, 1400 Scopus-indexed articles and reviews published between 2016 and 2025 were retrieved and analysed in Bibliometrix and VOSviewer, combining performance analysis with science mapping. Annual output grew at a compound rate of 54.15% per year across three phases: a nascent period (2016–2019), gradual exploration (2020–2022) and explosive growth after late 2022, with 2025 alone contributing 52.6% of the corpus. Production is anchored by a United States–China dual core, with India acting as a bridging node. Co-citation and keyword analyses reveal a knowledge base that fuses established technology-adoption theories and structural-equation methodology with recent generative-AI manifestos, organised around four themes: content production, distribution channels, audience reach and responsible governance. Tool-level analysis shows that the literature is overwhelmingly text-centric (ChatGPT and the GPT family), while image and video generators and Asian social platforms remain under-examined. The study offers, to the best of our knowledge, one of the first decade-scale maps of this field, together with a structured agenda for future research.
Copyright (c) 2026 Kai Quan, Azahar Kasim, Rohana Mijan https://creativecommons.org/licenses/by/4.0
Factors Influencing Industry 4.0 Adoption among Small and Medium Enterprises in Southeast Vietnam: An Integrated Technology-Organization-Environment-Resource-Based View-Diffusion of Innovation Framework
The Industry 4.0 paradigm transforms how firms manufacture products, create value in digitalized markets, and sustain competitive advantage; nevertheless, the use of fourth industrial revolution technology among Vietnamese SMEs is confined. This work investigates the determinants of Industry 4.0 adoption for SMEs in Southeast Vietnam based on the integrated framework of the Technology–Organization–Environment (TOE) model, the Resource-Based View (RBV), and the Diffusion of Innovation (DOI) theory. A sequential mixed-methods design was utilized. After refining and validating the measurement scales using qualitative inquiry and pilot studies, data were collected from 416 SME executives and analyzed with PLS-SEM. The findings suggest that external support plays the largest role for the Industry 4.0 adoption process, followed by support from top management, risk-taking culture, financial capability, human resource capability, competitive pressure, and perceived relative advantage. Conversely, technological complexity is detrimental to the technology adoption process. The culture of risk-taking acts as a mediator between organizational resources and technology adoption, while impacts of support from leadership and risk-taking culture are heightened in contexts of market turbulence. Theoretically, it contributes to the TOE literature by combining RBV and DOI perspectives, highlighting how organizational resources are converted into adoption outcomes through a risk-taking organisational culture. Practically, it provides policy-makers, industrial associations and SME managers with insights into promoting the accelerated digital transformation and stronger implementation of Industry 4.0.
Copyright (c) 2026 Phạm Quang Van, Võ Thanh Thu https://creativecommons.org/licenses/by/4.0
Islamic Work Ethics as a Strategic Resource: Integrating Dynamic Capabilities and Marketing Adaptability to Enhance Muslim Family-Owned Micro-Business Performance
Despite growing interest in Islamic Work Ethics (IWE), limited empirical evidence explains how ethical values enhance organizational capabilities and business performance among Muslim family-owned micro enterprises. This study develops and tests an integrated framework linking Islamic Work Ethics, Innovation Capability, Workforce Agility, and Marketing Mix Adaptability to Muslim Family-owned Micro-Business Performance. Unlike previous studies, Islamic Work Ethics is conceptualized as a multidimensional strategic intangible resource embedded within Indonesia’s socio-cultural context and integrated with Dynamic Capability Theory to explain how ethical values are transformed into organizational capabilities. Survey data were collected from 76 Muslim family-owned micro enterprises affiliated with the OK OCE entrepreneurial community in Indonesia and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that Islamic Work Ethics positively influences Innovation Capability and Workforce Agility, while Workforce Agility significantly enhances both Innovation Capability and Marketing Mix Adaptability. Innovation Capability, Workforce Agility, and Marketing Mix Adaptability positively affect business performance, whereas the direct effect of Islamic Work Ethics on Marketing Mix Adaptability is insignificant. The study contributes by proposing a multidimensional Islamic Work Ethics measurement framework and demonstrating that culturally embedded ethical values strengthen dynamic capabilities, thereby promoting the sustainability and competitiveness of Muslim family-owned micro enterprises.
Copyright (c) 2026 Judistira Hasbullah, Hendrawan Supratikno, Innocentius Bernarto https://creativecommons.org/licenses/by/4.0
The Impact of Source Credibility of Live-Streaming Celebrities on Consumers’ Impulse Buying Behavior in Live E-Commerce: A Stimulus-Organism-Response Perspective
The study uses the Stimulus-Organism-Response Model to examine how live celebrity source credibility affects consumers' impulse buying behavior in live streaming e-commerce. The study treats the trustworthiness, expertise, and attractiveness of live celebrities as external stimuli, parasocial interaction and flow state as consumers' internal psychological states, and impulse buying behavior as the final behavioral response, while collecting data through online questionnaire surveys. The findings show that trustworthiness and expertise significantly and positively affect consumers' parasocial interaction and flow state; attractiveness has a significant positive effect on flow state, but its effect on parasocial interaction is not significant. Parasocial interaction not only significantly promotes flow state but also positively influences consumers' impulse buying behavior. Flow state also significantly promotes consumers' impulse buying behavior. These findings indicate that impulse buying in live streaming e-commerce is not solely driven by product information or promotional stimuli, but is formed through interaction and immersive experience between consumers and live celebrities. This study extends source credibility theory and the Stimulus-Organism-Response Model in live streaming e-commerce research, while offering practical implications for live streaming e-commerce platforms, brand merchants, and live celebrities in anchor selection, content design, and interactive strategy optimization.
Copyright (c) 2026 Huang Kun https://creativecommons.org/licenses/by/4.0
Bribery as a Hidden Driver of Corporate Financial Misreporting: An Integrative Systematic Review and a Multi-Level Propositional Framework
Bribery and corporate financial misreporting are two of the most consequential forms of organizational deviance affecting capital-market integrity, yet their respective literatures have developed in substantial isolation. This systematic literature review synthesizes 52 peer-reviewed articles published between 2001 and 2025, predominantly drawn from Scopus Q1 journals across accounting, management, economics, political science, business ethics, and criminology, to examine how bribery operates as a hidden driver of corporate financial reporting behaviour. Reporting follows the PRISMA 2020 standard. The review is organized around five questions concerning (1) how the bribery–misreporting relationship has been conceptualized, (2) the mechanisms linking the two, (3) contextual moderators, (4) methodological approaches and their limitations, and (5) knowledge gaps. The synthesis identifies three causal architectures: a direct-concealment pathway in which disguising illicit payments necessitates accounting manipulation; an indirect governance-erosion pathway in which corrupt environments weaken controls and normalize deviance; and a reverse and co-evolutionary pathway in which misreporting generates off-book resources that finance future bribery. Building on this evidence, the review advances a multi-level framework and seven testable propositions, the centrepiece of which is an institutional-substitution argument: concealment through misreporting is most necessary precisely where formal institutions are strong enough to demand it, and least necessary where corruption can be transacted openly. The review contributes an integrative theory of the bribery–misreporting nexus, a critical methodological appraisal, and actionable guidance for regulators, auditors, and boards on integrating anti-bribery and anti-fraud controls.
Copyright (c) 2026 Siprianus Palete, Gagaring Pagalung, Darwis Said https://creativecommons.org/licenses/by/4.0
Mapping the Knowledge Structure and Research Trends of Organisational Embeddedness and Turnover Intention: A Bibliometric and Visualisation Analysis (2010–2025)
Employee retention has become a key concern in organisational management and human resource policy discussions because turnover affects workforce stability, service continuity and institutional capacity. Yet research on why employees remain attached to organisations and how this attachment relates to turnover intention remains fragmented across management, psychology, healthcare, hospitality and public-sector studies. This review maps the knowledge structure of research connecting organisational embeddedness and turnover intention between 2010 and 2025. Using 42 Scopus-indexed peer-reviewed publications, the study combines descriptive bibliometric indicators, metadata harmonisation and keyword co-occurrence visualisation. The results show a small but identifiable research domain, with journal-based publication, concentrated citation influence and recurring themes around job embeddedness, organisational fit, social ties, perceived sacrifice, job satisfaction, trust and work-related shocks. The field is shaped mainly by job embeddedness theory, conservation of resources theory and social exchange theory, but empirical designs remain dominated by cross-sectional surveys. The review identifies three future directions: stronger longitudinal and multilevel designs, closer attention to digital and hybrid work contexts, and more explicit cross-cultural and sectoral comparisons. By clarifying how organisational embeddedness has been studied as a retention mechanism, the article offers a basis for more cumulative research on employee mobility and context-sensitive retention practice.
Copyright (c) 2026 Qingling Xie, Nur Asyikin Yakub, Norashikin Mahmud, Mohd Fadzil Abdul Hanid https://creativecommons.org/licenses/by/4.0
Does Employee Engagement Mediate Performance? Evidence from a Public Sector Agency
This study aims to analyze the effects of organizational culture, job satisfaction, and work discipline on employee performance through employee engagement as a mediating variable at the Kotabaru–Batulicin Class II Port Authority. Authority. This study employed a quantitative approach with an explanatory design. The study population consisted of 327 employees, and a census method was used; 273 questionnaires were deemed valid for analysis. Data were collected using a five-point Likert scale questionnaire and analyzed using covariance-based Structural Equation Modeling (SEM) with the assistance of AMOS. Organizational culture, job satisfaction, and work discipline have a positive and significant effect on employee engagement. Job satisfaction and employee engagement have a positive and significant effect on employee performance, whereas organizational culture and work discipline do not have a significant direct effect on performance. Employee engagement was found to fully mediate the effects of organizational culture and work discipline on employee performance, and to partially mediate the effect of job satisfaction on employee performance. The findings emphasize the strategic role of employee engagement in improving employee performance within public sector organizations.
Copyright (c) 2026 Taufan Eka Putra, Abdul Rahman Mus, Achmad Gani, Asdar Djamereng https://creativecommons.org/licenses/by/4.0
Examining the Relationship between Digital Marketing and Consumer Buying Behaviour towards Electronic Gadgets Using PLS-SEM
The rapid expansion of digital technologies and online communication platforms has significantly transformed consumer buying behaviour in electronic gadget markets. The present study examines the influence of digital marketing dimensions on consumer buying behaviour toward electronic gadgets, with particular emphasis on the mediating role of consumer trust. The study specifically investigates the effects of Social Media Marketing (SMM), Digital Content Marketing (DCM), and Electronic Word-of-Mouth (eWOM) on Consumer Trust (CT) and Consumer Buying Behaviour (CBB). A quantitative research design was adopted, and primary data were collected from 475 respondents belonging to Eastern Uttar Pradesh through a structured questionnaire. The study employed Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4 to examine the proposed relationships among the constructs. Reliability, convergent validity, discriminant validity, and structural model assessment were conducted to validate the proposed framework. The findings revealed that Social Media Marketing, Digital Content Marketing, and Electronic Word-of-Mouth significantly and positively influence Consumer Trust. Among the predictors, Social Media Marketing emerged as the strongest determinant of consumer trust. The results further confirmed that Consumer Trust significantly influences Consumer Buying Behaviour toward electronic gadgets and mediates the relationship between digital marketing dimensions and consumer buying behaviour. The study contributes to the growing literature on digital marketing and online consumer behaviour by providing empirical evidence from the Indian electronic gadgets market. The findings offer important implications for digital marketers, e-commerce firms, and electronic gadget companies seeking to strengthen consumer trust and improve online purchasing engagement in competitive digital environments.
Copyright (c) 2026 Tushar Srivastav, Mridulesh Singh, Sultan Ahmad https://creativecommons.org/licenses/by/4.0