Search Results (723)

Governments worldwide are mandating e-invoicing and real-time VAT reporting, yet many cash-intensive service SMEs continue to under-report VAT, eroding fiscal revenues. This study investigates whether financial technology (FinTech) adoption can reduce this under-reporting among tourism SMEs in Greece—an economy with high seasonal spending and a persistent shadow economy. This is the first micro-level empirical study to examine how FinTech tools affect VAT compliance in this sector, offering novel insights into how technology interacts with behavioral factors to influence fiscal behavior. Drawing on the Technology Acceptance Model, deterrence theory, and behavioral tax compliance frameworks, we surveyed 214 hotels, guesthouses, and tour operators across Greece’s main tourism regions. A structured questionnaire measured five constructs: FinTech adoption, VAT compliance behavior, tax morale, perceived audit probability, and financial performance. Using Partial Least Squares Structural Equation Modeling and bootstrapped moderation–mediation analysis, we find that FinTech adoption significantly improves declared VAT, with compliance fully mediating its impact on financial outcomes. The effect is especially strong among businesses led by owners with high tax morale or strong perceptions of audit risk. These findings suggest that FinTech tools function both as efficiency enablers and behavioral nudges. The results support targeted policy actions such as subsidies for e-invoicing, tax compliance training, and transparent audit communication. By integrating technological and psychological dimensions, the study contributes new evidence to the digital fiscal governance literature and offers a practical framework for narrowing the VAT gap in tourism-driven economies. Full article

Understanding what people think about hydrogen energy and how this influences their acceptance of the associated technology is a critical area of research. The public’s willingness to adopt practical applications of hydrogen energy, such as hydrogen fuel-cell vehicles (HFCVs), is a key factor in their deployment. To analyse the direct and indirect effects of key attitudinal variables that could influence the intention to use HFCVs in Spain, an online questionnaire was administered to a representative sample of the Spanish population (N = 1000). A path analysis Structural Equation Model (SEM) was applied to determine the effect of different attitudinal variables. A high intention to adopt HFCVs in Spain was found (3.8 out of 5), assuming their wider availability in the future. The path analysis results indicated that general acceptance of hydrogen technology and perception of its benefits had the greatest effect on the public’s intention to adopt HFCVs. Regarding indirect effects, the role of trust in hydrogen technology was notable, having significant mediating effects not only through general acceptance of hydrogen energy and local acceptance of hydrogen refuelling stations (HRS), but also through positive and negative emotions and benefits perception. The findings will assist in focusing the future hydrogen communication strategies of both the government and the private (business) sector. Full article

The introduction of mobile banking is essential in today’s financial sector, where technological innovation plays a critical role. To remain competitive in the current market, businesses must analyze client attitudes and perspectives, as these influence long-term demand and overall profitability. While previous studies have explored general adoption behaviors, limited research has examined how individual factors such as social influence, lifestyle compatibility, financial technology self-efficacy, and perceived usage cost affect mobile banking adoption among specific generational cohorts. This study addresses that gap by offering insights into these variables, contributing to the growing literature on mobile banking adoption, and presenting actionable recommendations for financial institutions targeting younger market segments. Using a structured questionnaire survey, data were collected from both users and non-users of mobile banking among the Gen Z population in the United States. The regression model significantly predicts mobile banking adoption, with an intercept of $-0.548$ ($p < 0.001$). Among the independent variables, perceived cost of usage has the strongest positive effect on adoption ($B=0.857$, $\beta =0.722$, $p < 0.001$), suggesting that adoption increases when mobile banking is perceived as more affordable. Social influence also has a significant positive impact ($B=0.642$, $\beta =0.643$, $p < 0.001$), indicating that peer influence is a central driver of adoption decisions. However, self-efficacy shows a significant negative relationship ($B=-0.343$, $\beta =-0.339$, $p < 0.001$), and lifestyle compatibility was found to be statistically insignificant ($p=0.615$). These findings suggest that reducing perceived costs, through lower fees, data bundling, or clearer communication about affordability, can directly enhance adoption among Gen Z consumers. Furthermore, leveraging peer influence via referral rewards, Partnerships with influencers, and in-app social features can increase user adoption. Since digital self-efficacy presents a barrier for some, banks should prioritize simplifying user interfaces and offering guided assistance, such as tutorials or chat-based support. Future research may employ longitudinal designs or analyze real-life transaction data for a more objective understanding of behavior. Additional variables like trust, perceived risk, and regulatory policies, not included in this study, should be integrated into future models to offer a more comprehensive analysis. Full article

The effective design of logistics platform business models is an important means for platform-type logistics enterprises to gain a competitive advantage. This study employs RRS Logistics as a case study to clarify the dynamic environmental mechanisms of logistics platform business models from the perspective of value co-creation and build a novel structural framework for logistics platform business models with community at their core. The research findings are as follows: First, guided by the idea of “value positioning–value co–creation–value support–value maintenance–value capture”, the conceptual framework of business models is redefined. The key steps in designing logistics platform business models, which can provide guidance and assistance for different logistics platforms, are proposed. Second, the design process for logistics platform business models should be dynamically adjusted in real time according to changes and environmental uncertainty. Third, in the process of transitioning to an ecological platform, logistics platforms’ ecosystem service clusters and ecosystem envelope are key factors in achieving a win–win scenario for all the stakeholders in the community. The case studies show that in logistics platform business model design, methods and key steps based on value co-creation could enhance the core competitiveness of logistics platforms. Full article

The aim of this study is to analyze the factors that influence consumer referents or reference points and their interaction during the decision-making process, along with the principles of prospect theory in the metaverse with market and retail examples. We conducted an integrative literature review. Consumers’ preference for reference points is determined and structured during the buying process, which can be affected by potential signals and biased decisions. To guide consumers’ shopping experiences and purchasing behavior in the most effective way, marketers and organizations must investigate the factors that influence consumer reference points beyond physical or tangible attributes. Businesses must be adaptable and adapt their strategies to changing consumer preferences based on reference points. Our findings can advance discussions about how reference points are being used in the market by using consumer decision-making claims in the discursive construction of the metaverse. By comprehending this, developers can create better experiences and assist users in navigating virtual risks. Our research aids us in better comprehending the influence of referents on consumer purchasing decisions in the marketing communications field. Numerous opportunities for academic research into consumer reference points have arisen, in which individuals as digital consumers are influenced by the same biases and heuristics that guide their behavior in reality. Full article

Background: This review explores the influence of eco-anxiety on sustainable consumption, with a specific focus on the urban context. While the literature on green consumerism continues to expand, the role of emotional and psychological factors, especially eco-anxiety, in shaping sustainable consumption decisions remains underexplored. Most existing studies emphasize cognitive, social, or contextual drivers, often overlooking affective dimensions that may significantly influence consumer behavior. Addressing this gap, the review examines how emotional responses to climate change, such as eco-anxiety, inform and potentially motivate eco-friendly consumption patterns. Understanding these affective pathways offers valuable insights on how individuals and urban communities can effectively adapt to climate change and establish a sustainable consumption culture. Methods: A systematic literature search was conducted in Scopus and Web of Sciences databases, following a predefined keyword strategy, resulting in 56 initial records. We further implemented a supplementary search of gray literature on Google Scholar to search for additional reports. The full-text screening process identified 12 eligible studies based on the following inclusion criteria: quantitative or mixed-methods studies focusing on adult and young adult individuals, including both measures of eco-anxiety and green consumption and assessing their direct or indirect relationship. Results: Findings suggest that eco-anxiety functions as a cognitive–affective motivator for sustainable consumer choices; however, the strength and direction of this influence appear contingent on moderating emotional and psychological variables and cross-cultural and demographic moderators. Discussion: This review highlights the need for urban-focused intervention tailored communication, marketing, and business strategies that address the emotional dimensions of climate change. Policymakers and businesses are encouraged to consider affective drivers as eco-anxiety to promote sustainable consumption stewardship within urban communities. By addressing these psychological responses, urban societies can become more resilient and proactive in confronting climate change challenges. Full article

This study explores the relationship between institutional shareholders and climate-related disclosure (CRD) and how sustainability committees influence this relationship among publicly listed Malaysian firms. For the analysis, 990 firm-year observations were studied from 198 highly polluting firms from 2021 to 2024. A strong CRD index was designed using the recognized climate reporting frameworks and well-grounded literature to assess the level of climate-related disclosure. Fixed-effects and hierarchical panel regression models show that CRD increases when institutional investor ownership increases, meaning firms with more institutional investors disclose more information on climate-related topics. In addition, a sustainability committee at the board level greatly improves this relationship by highlighting the positive impact of strong internal governance. As a result, such committees establish climate management and improve communication with investors, making the firm’s actions more transparent. The findings of this study are consistent with agency and legitimacy theories because institutional investors assist in monitoring firms’ environmental performance, and sustainability committees help the company maintain these standards internally. Further, this study helps grow the understanding of corporate governance (CG) and sustainability by pointing out that the presence of institutional owners and sustainability committees can promote openness about climate matters. Accordingly, these findings can guide policymakers, investors, and business leaders in boosting responsible environmental reporting and sustainable business practices in developing countries. Full article

Social media platforms have become essential tools for businesses aiming to engage audiences through innovative communication, particularly in the food and beverage industry. This study explores the impact of three core digital marketing strategies, namely, social media advertisements, electronic word of mouth, and digital influencers, on customer responsiveness in the Lebanese food and beverage sector. Based on a cross-sectional survey of 400 participants, the findings reveal that social media advertisements significantly and positively influence customer responsiveness (β = 0.227, p < 0.001). Likewise, electronic word of mouth strongly predicts customer responsiveness (β = 0.453, p < 0.001), affirming the power of customer-generated content in shaping brand perceptions. Furthermore, the presence of digital influencers emerged as a significant predictor of consumer reaction (β = 0.236, p < 0.001), suggesting that consumers regard influencers as credible sources when making food-related decisions. Among all predictors, electronic word of mouth demonstrated the strongest effect. Control variables such as gender, age, and social media usage intensity showed no significant effect on customer responsiveness. These findings underscore the strategic value of rich media content and peer influence in shaping consumer behavior in the food and beverage industry. The study offers practical insights for marketers seeking to enhance customer engagement and brand responsiveness in digital spaces. Full article

Sustainable development has emerged as a critical priority for the global community, influencing all aspects of development worldwide. Within this context, the role of education and training in advancing sustainable development can contribute to this. This research aims to explore whether the integration of Information and Communication Technology educational tools into the curricula of engineering technicians helps trainees better understand the concepts of climate change and resource management, which are directly linked to the green transition and the green economy, compared to traditional educational methods. The study was conducted with trainees from Higher Vocational Training Schools (SAEKs) in the wider Athens area, Greece. According to the results, using educational technology to teach engineering courses aids students in developing the competencies needed to change production processes and business models in the direction of a greener future. This is especially crucial as future technicians will be able to use cutting-edge methods to lower emissions and boost resource use efficiency. The findings of the study could provide important information for all those involved in the design of educational curricula of engineering technicians. Concerns and thoughts on the effective use of educational technology in the educational process are also expressed. Full article

The increasing integration of renewable energy sources (RES) in power systems presents challenges related to variability, stability, and efficiency, particularly in smart microgrids. This systematic review, following the PRISMA 2020 methodology, analyzed 66 studies focused on advanced energy storage systems, intelligent control strategies, and optimization techniques. Hybrid storage solutions combining battery systems, hydrogen technologies, and pumped hydro storage were identified as effective approaches to mitigate RES intermittency and balance short- and long-term energy demands. The transition from centralized to distributed control architectures, supported by predictive analytics, digital twins, and AI-based forecasting, has improved operational planning and system monitoring. However, challenges remain regarding interoperability, data privacy, cybersecurity, and the limited availability of high-quality data for AI model training. Economic analyses show that while initial investments are high, long-term operational savings and improved resilience justify the adoption of advanced microgrid solutions when supported by appropriate policies and financial mechanisms. Future research should address the standardization of communication protocols, development of explainable AI models, and creation of sustainable business models to enhance resilience, efficiency, and scalability. These efforts are necessary to accelerate the deployment of decentralized, low-carbon energy systems capable of meeting future energy demands under increasingly complex operational conditions. Full article

Urban environmental issues are fundamental to ecological civilization development, with key stakeholders such as governments, enterprises, social organizations, and community residents playing crucial roles in the governance process. From a network governance perspective, this study innovatively applied social network analysis (SNA) to policy co-occurrence networks, analyzing over 2300 policy documents related to China’s urban environmental governance from 2017 to 2023 to investigate evolutionary trends. The key findings indicate the following. (1) The comparative analysis across two periods reveals that China’s urban environmental governance network structure has stabilized, with both network density and centralization indices showing an upward trend. (2) The degree of centrality and betweenness centrality shows that government agencies remain the core entities within the network, while the role and influence of business enterprises have steadily increased. (3) The participation of social organizations in governance continues to increase, but community public participation in governance is insufficient. Therefore, China’s ecological environment governance network has formed a network structure with the government as the leader, enterprises as the key role, and social organizations providing effective support. Full article

Background: In elderly community services, information technology is reshaping the daily lives of older adults in unprecedented ways. It effectively addresses the issue of frailty in the community by strengthening support networks and dynamic risk management. Despite its vast potential, there remains a need to explore further enabling methods in the realm of elderly community services. Objectives: This study aims to provide a significant theoretical and practical foundation for information technology in this field by systematically analyzing the progress and trends of digital transformation facilitated by information technology. Materials and method: To map the advancements and emerging trends in this evolving field, this study conducts a bibliometric analysis of 461 relevant publications from the Web of Science Core Collection (2004–2024). The research employs bibliometric methods and utilizes tools such as CiteSpace and VOSViewer to analyze collaborations, keywords, and citations, as well as to perform data visualization. Results: The findings indicate that current research hotspots mainly focus on “community care”, “access to care”, “technology”, and “older adults”.Potential development trends include (1) further exploration of information technology in elderly care to provide more precise health management solutions; (2) systematically building community elderly service systems to offer more detailed elderly care services; (3) strengthening interdisciplinary information sharing and research collaboration to drive innovation in community elderly care models; and (4) introducing targeted policy and financial support to improve the specific implementation framework of information technology in elderly community services. Conclusions: This study provides empirical support for the development of relevant theories and practices. Furthermore, the research outcomes offer valuable insights into business opportunities for practitioners and provide important recommendations for formulating elderly service policies. Full article

Background: Although improving the patient experience with care is being framed as part of value-based care, the economic and provider well-being impact of interventions for improving the patient experience has not been established. We aimed to synthesize the contemporary (2015–2024) empirical literature on the economic (e.g., costs, revenue) and other value-based impacts (e.g., provider well-being) of patient-experience improvement interventions. Methods: Systematic review using six databases of scientific literature (PubMed, EconLit, CINAHL, PsycINFO, DOAJ, and Scopus) supplemented by journal-specific and snowball searches following a registered study protocol (PROSPERO: CRD42022358337). Two independent reviewers performed eligibility decisions and quality appraisals of the study methods and economic assessments, when applicable; the latter was conducted using the Joanna Briggs Institute’s checklist for economic evaluations. Results: Out of 1317 unique references, nine were included. Four studies assessed the effectiveness of patient experience improvement interventions (e.g., provider communication training, discharge or transitional support) coupled with economic evaluations; these found statistically significant positive outcomes for both patient experience and economic dimensions—including reduced costs, improved revenue, or additional costs offset by increased revenue. Three additional studies on provider communication training also found statistically significant positive impacts on provider well-being (i.e., reduced burnout) and patient experience improvements. Conclusion: These findings shed light on the overall synergistic value of and business case for investments into developing patient experience improvement programs or activities. However, there is room for strengthening this body of knowledge in scope, volume, and method quality, including the need to study the impact on patient experience, provider well-being, health outcomes, and costs (i.e., the quadruple aim) in tandem. Full article

Digital competences (DC) are vital for improving employability, especially in tourism, where adapting to technology and communicating effectively are key. Proficiency in digital tools and a second language (SL) significantly enhances organizational performance and competitiveness, supporting sustainable development and innovation in dynamic business environments. This study explores the causal link between digital competences and employability dimensions, including second-language skills, in SMEs within the tourism sector in Quindío and Valle del Cauca, Colombia. Using a quantitative approach, data from 114 employees were collected through a semi-structured survey and analyzed via partial least squares structural equation modelling (PLS-SEM) to determine significant relationships. The results reveal that digital competences significantly enhance technological management, occupational experience (OE), anticipation and optimization (AO), and personal flexibility (PF). These skills contribute to sustainable tourism by promoting adaptability, innovation, and inclusive employability. Additionally, second-language proficiency demonstrates strong explanatory power in communication-related aspects. The findings highlight the need for tourism enterprises to prioritize digital upskilling, integrate research and innovation into job functions, strengthen adaptability to organizational changes, and view second-language development as a strategic resource. This study offers valuable insights for designing targeted training strategies aligned with the sector’s dynamic demands and advances the broader discourse on digital literacy in workforce development. Full article

The continuous evolution of technology compels higher education leaders to adapt to VUCA (volatile, uncertain, complex, and ambiguous) and BANI (brittle, anxious, non-linear, and incomprehensible) environments through innovative strategies that ensure institutional relevance. While VUCA emphasizes the challenges posed by rapid change and uncertain decision-making, BANI underscores the fragility of systems, heightened anxiety, unpredictable causality, and the collapse of established patterns. Navigating these complexities requires agility, resilience, and visionary leadership to ensure that institutions remain adaptable and future ready. This study presents a bibliometric analysis of digital academic leadership in higher education transformation, examining empirical studies, reviews, book chapters, and proceeding papers published from 2014 to 2024 (11-year period) in the Web of Science—Science Citation Index Expanded (SCIE) and Social Science Citation Index (SSCI). Using CiteSpace software (version 6.3. R1-64 bit), we analyzed 5837 documents, identifying 24 key publications that formed a network of 90 nodes and 256 links. The reduction to 24 publications occurred as part of a structured bibliometric analysis using CiteSpace, which employs algorithmic thresholds to identify the most influential and structurally significant publications within a large corpus. These 24 documents form the core co-citation network, which serves as a conceptual backbone for further thematic interpretation. This was the result of a multi-step refinement process using CiteSpace’s default thresholds and clustering algorithms to detect the most influential nodes based on centrality, citation burst, and network clustering. Our findings reveal six primary research clusters: “Enhancing Academic Performance”, “Digital Leadership Scale Adaptation”, “Construction Industry”, “Innovative Work Behavior”, “Development Business Strategy”, and “Education.” The analysis demonstrates a significant increase in publications over the decade, with the highest concentration in 2024, reflecting growing scholarly interest in this field. Keywords analysis shows “digital leadership”, “digital transformation”, “performance”, and “innovation” as dominant terms, highlighting the field’s evolution from technology-focused approaches to holistic leadership frameworks. Geographical analysis reveals significant contributions from Pakistan, Ireland, and India, indicating valuable insights emerging from diverse global contexts. These findings suggest that effective digital academic leadership requires not only technical competencies but also transformational capabilities, communication skills, and innovation management to enhance student outcomes and institutional performance in an increasingly digitalized educational landscape. Full article