Background Digital tax systems have been promoted to improve tax compliance by increasing efficiency, transparency, and accessibility. However, compliance behavior among small and medium-sized enterprises (SMEs) is not determined solely by the availability of digital systems. Individual digital capability, exposure to tax-related information in digital environments, and psychological factors may also shape taxpayers’ willingness to comply. Objective This study examines the effects of digital literacy and social media exposure on tax compliance behavior among SMEs, with tax evasion justification as a moderating variable. Methods A quantitative cross-sectional survey was conducted with 464 SME owners in Indonesia. Data were analyzed using PLS-SEM. Results Digital literacy and social media exposure both positively influence tax compliance behavior, with tax evasion justification significantly weakening both relationships. Conclusions Tax compliance behavior in SMEs is shaped by the interaction of individual digital capability, social media exposure, and moral reasoning. The findings carry implications for sustainable digital tax governance, particularly in the context of SDG 8 (inclusive economic growth), SDG 9 (digital infrastructure), and SDG 16 (accountable institutions), by identifying behavioral barriers that limit the effectiveness of digital tax systems.
Background The transition to Industry 5.0 prioritizes an enterprise’s workforce, which elevates learning into a modern organizational strategy. This exploratory study focuses on constructing a learning environment for Dual Vocational Education and Training (DVET) students in a medium-sized company faced with limited resources. Objective The exploratory study intends to gain preliminary insights into the relation between educational environments and experiences and behavioral changes and workplace readiness. Method Data was collected from the entire first cohort of DVET program in two stages—during and post DVET. Open-end questionnaires, semi-structured interviews, and discussions with the business owner were analyzed by using Content Analysis (CA) and Thematic Analysis (TA). Results The findings reveal that experiential learning, mentoring, and constructive feedback relate to behavior changes and workforce readiness. Psychological safety within the organizational system serves as a stimulus for students’ learning interests and motivation to learn. These changes include self-confidence, discipline, communication, and professional identity. Conclusion As Small and Medium Enterprises or SMEs embrace Industry 5.0, improving the balance between technology and workforce development becomes a priority. This exploratory study highlights the importance of learning experiences and workplace environments are essential, particularly vocational education graduates who earlier felt disengaged from schools.
Purpose This study examines how green corporate social responsibility (GCSR) influences hotel guests’ revisit intention through the serial mediating roles of perceived GCSR authenticity and green guest satisfaction, while assessing the moderating effect of corporate reputation. Drawing on signaling theory, it explains how guests interpret hotels’ environmental initiatives. Design /methodology/approach: A quantitative, cross-sectional survey was conducted among 539 guests staying at green-certified five-star hotels in Greater Cairo, Egypt. The proposed research model was tested using partial least squares structural equation modelling (PLS-SEM). Findings GCSR positively influences perceived GCSR authenticity, which enhances green guest satisfaction and subsequently increases revisit intention. Perceived GCSR authenticity partially mediates the relationship between GCSR and satisfaction, while green guest satisfaction further mediates the effect of authenticity on revisit intention. Corporate reputation positively moderates the relationship between perceived GCSR authenticity and green guest satisfaction, strengthening the indirect effect of GCSR on revisit intention. Practical implications Hotels should combine genuine environmental initiatives with transparent sustainability communication and strengthen corporate reputation to enhance authenticity perceptions, guest satisfaction, and repeat patronage. Originality/value This study advances signaling theory by demonstrating how GCSR signals translate into revisit intention through perceived authenticity and satisfaction, while identifying corporate reputation as a key boundary condition that amplifies the effectiveness of authentic GCSR practices.
Purpose Artificial intelligence (AI) enhances knowledge work through productivity gains and decision support; however, sustained reliance on AI may weaken reflective thinking, independent reasoning, metacognitive monitoring, and epistemic agency through cognitive offloading. Existing responsible AI frameworks largely focus on governing AI systems and optimizing cognition during use rather than deliberately interrupting AI-mediated reasoning. This study introduces the AI Sabbatical to address this gap. Design/methodology/approach This study uses a structured integrative conceptual review to synthesize the literature on generative AI, cognitive offloading, automation bias, metacognition, workplace recovery, and human-centered AI governance. Findings The AI Sabbatical is a structured, temporary, task-sensitive restriction on Generative Artificial Intelligence (GenAI) assistance that preserves independent reasoning and judgment. This study specifies its dimensions and a micro, meso, and organizational typology, distinguishes it from related concepts, conceptualizes cognitive sustainability as a multi-level construct, and develops seven propositions linking AI reliance, cognitive risk, reactivation, and outcomes. Conclusions Sustainable human–AI collaboration requires governance that preserves human cognitive capability through the structured interruption of AI-mediated reasoning. Originality/value This study is among the first to conceptualize temporary non-use of AI as a governance mechanism, extending responsible AI governance beyond AI systems to the human capacities and organizational conditions required for sustainable AI-augmented knowledge work.
This study aimed to study the effect of AI chatbot marketing on brand evaluation involvement. This relation was tested in the presence of perceived empathy and cognitive load as mediating variables. A quantitative exploratory research design was utilized to test these relationships. The structural equation modeling partial least squares was used as the main analytical tool. The study was applied to 207 retail companies’ customers in the Kingdom of Saudi Arabia. AI chatbot marketing was found to have a positive effect on both the perceived empathy and the cognitive load. Perceived empathy was found to have a positive impact on brand evaluation involvement, while cognitive load was found to have a negative effect. The total effect of AI chatbot marketing on brand evaluation involvement was found to be offset by the contradicting effects of the mediating variables.
Background & Purpose Despite the rapid adoption of AI in the hospitality industry, few studies have examined its impact from the reciprocal exchange perspective. By applying the social exchange theory, the study examines how the positive and negative perceptions of AI adoption affect the trust formation between employees and the employer, leading to different impacts on job performance. Additionally, we investigate the boundary effect of occupational self-efficacy across these relationships. Research Methods To test the proposed relationships, time-lagged and multi-source data were collected from employees and their managers working in the different hotels of Jiangsu province, China. Results The results reveal that perceived usefulness of AI adoption exhibits a positive effect, whereas job insecurity has a negative effect on employees’ trust in their employer, leading to different effects on job performance. Moreover, occupational self-efficacy positively moderates the effect of usefulness and job insecurity on trust, uncovering its significance in turning around the negative reciprocal exchange relationship to a positive one.
Purpose This research paper seeks to analyze the dynamic relationship between chief executive officer (CEO) overconfidence and firm performance, and to explore how this relationship is moderated by board independence. Design This study consists of 69 Jordanian firms listed on the Amman Stock Exchange (ASE) during 2015-2024. A proxy for excess-investment captures optimistic managerial expectations and aggressive investment behavior was used as a measure of CEO overconfidence. Return on assets (ROA) was used as a measure of the performance of firms. Fixed-effects panel regression with Driscoll–Kraay standard errors was employed to obtain the results. Findings The results suggest that CEO overconfidence is positively related to firm performance, meaning that those CEOs who are more overconfident are more likely to pursue investment opportunities and strategic initiatives. The positive relationship between CEO overconfidence and performance is negatively moderated by board independence. Marginal effects analysis shows that this positive effect is generally present throughout the range of board independence, but weakens with higher levels of board independence. Originality/Value This study highlights the novel role of board independence in reducing CEO overconfidence through enhancing self-governance, oversight and promoting collective decision-making, which create balanced, ethical, and resilient organizational systems that increase strategic effectiveness and long-term firm performance.
Purpose This study examines how perceived organizational support (POS) influences work engagement among Chinese police officers, with particular attention to the mediating role of career calling. By distinguishing between perceived organizational emotional support (POES) and perceived organizational instrumental support (POIS), the study explores how different forms of organizational support are associated with officers’ motivational and work-related outcomes. Design/methodology/approach Data were collected from 300 police officers in China through a questionnaire survey. Structural equation modeling (SEM) was employed to examine the relationships among POS, career calling, and work engagement. Reliability, validity, and common method bias were assessed prior to hypothesis testing. The mediating role of career calling was examined using a bootstrap procedure with 5,000 resamples. Findings The results show that both emotional and instrumental support are positively associated with police officers’ career calling and work engagement. Career calling partially mediates these relationships, suggesting that organizational support contributes to engagement by strengthening officers’ psychological connection with their work. Furthermore, instrumental support exerts a stronger effect than emotional support, suggesting that tangible organizational resources play a particularly important role in fostering police officers’ engagement. Originality/value By distinguishing perceived organizational emotional support and perceived organizational instrumental support and identifying career calling as a mediating mechanism, this study extends existing research on organizational support and work engagement within a Chinese policing context. The findings provide additional evidence regarding how organizational support may be translated into sustained work engagement through employees’ perceptions of professional meaning and purpose.
The increasing integration of digital technologies into organizational work systems has heightened concerns about employee well-being. Drawing on Conservation of Resources (COR) theory, this study examines how technology-related stress influences job satisfaction and explores the moderating role of leader–member exchange (LMX). Rather than focusing on artificial intelligence (AI)-specific technologies, the study investigates technology-related stress arising from employees’ interactions with contemporary digital work systems and organizational technologies. Survey data from 257 employees in South Korean banking organizations were analyzed using hierarchical regression. Results showed that all five dimensions of technostress—techno-overload, techno-invasion, techno-complexity, techno-insecurity, and techno-uncertainty—were negatively associated with job satisfaction. Only one interaction effect (techno-overload × LMX) reached statistical significance. However, this finding should be interpreted cautiously because all variables were obtained from the same self-report survey and stronger controls for common method bias were not available. These findings suggest that employee well-being depends on supportive leader–employee relationships and the alignment between technological systems and human capabilities. The remaining four interaction terms were not significant, and this predominantly null pattern indicates that LMX should not be characterized as a general or validated buffering mechanism against technostress in this study.
Background The integration of artificial intelligence (AI) into E-commerce platforms is reshaping digital consumer experiences. However, empirical evidence examining the mechanisms through which AI-related perceptions translate into consumer engagement in emerging digital economies remains limited. Purpose Drawing on the Theory of Consumption Values (TCV) as a guiding theoretical lens, this study investigates how perceived usefulness, personalization, and trust relate to consumer engagement through perceived value and consumer attitude. Research Design Using survey data collected in Malaysia and analyzed via partial least squares structural equation modeling (PLS-SEM). Results The findings indicate that consumer attitude plays a central mediating role linking AI-related perceptions to engagement behavior. Trust emerges as the strongest antecedent of consumer attitude. In contrast, the mediating role of perceived value is not statistically supported. Additionally, cultural orientation and AI literacy do not significantly moderate structural relationships. Conclusions The study contributes to AI-enabled commerce research by clarifying the relative explanatory strength of attitudinal mechanisms within a TCV-informed framework in an emerging Southeast Asian context. Practical implications emphasize the importance of trust-building, emotional alignment, and transparent AI deployment in fostering consumer engagement.
Purpose: This research examines the psychological and behavioural factors contributing to online shopping cart abandonment (OSCA), with a specific focus on the influence of psychological ownership (PO). It investigates how non-purchase-related factors impact the purchasing habits of Gen Z. Design/methodology/approach: The authors conducted empirical research using an online questionnaire developed following an extensive review of the literature. This structured survey included validated constructs rated on a 5-point Likert scale and was administered to Indian Gen Z e-commerce users. A total of 251 responses were analysed using SmartPLS 4.0. Psychological ownership was conceptualized as a mediator and tested via a one-step embedded analysis within the PLS-SEM framework. Findings: The results indicate that psychological ownership has a significant effect on OSCA (beta = 0.438, p < 0.001), meaning that higher levels of psychological ownership are associated with greater abandonment. While psychological ownership can promote emotional attachment, it can also reduce urgency and prolong evaluation, leading to higher cart abandonment rates. Additionally, waiting for lower prices significantly increases abandonment, both directly and indirectly through psychological ownership. On the other hand, entertainment use and organized, research-oriented cart use do not directly affect abandonment, but they significantly influence it through psychological ownership. Neither comparison with land-based stores nor perceived risk had a significant effect on cart abandonment in the final model. The non-significance of perceived risk is likely attributable to the digitally immersed nature of Gen Z consumers, for whom online shopping is routine, and to reduced risk sensitivity due to trust in established platforms. Research limitations/implications: As the study used non-probability sampling, the findings may not be fully generalizable. Additionally, the cross-sectional design limits the ability to draw causal inferences. Future studies should consider including additional variables, such as website interface quality and consumer trust. The use of Gen Z as the study population restricts its applicability to other consumer groups. Practical implications: Retailers can reduce cart abandonment among Gen Z consumers by addressing price-delay behaviour with limited-time offers, price alerts, loyalty rewards, and reminders for saved items. Since psychological ownership may reduce urgency and prolong decision-making, retailers should combine personalized engagement with timely nudges, clear value communication, and streamlined checkout processes so that symbolic possession leads to completed purchases rather than abandonment. Originality/value: This study expands the existing literature on online shopping cart abandonment by conceptualizing psychological ownership as an ambivalent pre-purchase process in digital commerce. Instead of assuming that feelings of ownership always promote purchase completion, the study shows that symbolic possession can also result in delays, more careful evaluation, and cart abandonment among Gen Z consumers.
Background With the COVID-19 pandemic, technological advancements, digital transformation, changing work habits post-pandemic, and sustainability are reshaping the concept of work design. Objective This study aims to examine the trend of onset of the COVID-19 pandemic to the post-pandemic period, published works on “work design” through bibliometric analysis. Methods The study employs a bibliometric analysis using data from the Web of Science database, focusing on studies conducted between 2020 and 2024. VOSviewer software was used for data visualization. Results The findings indicate that the highest number of studies were from the year 2022, with the majority of research being conducted in the field of management. The most prolific authors were Parker, Bakker, and Klonek. The majority of publications originated from the USA, Australia, and Germany. Job crafting, job satisfaction, well-being, work engagement, performance, COVID-19, and autonomy were the concepts most associated with it. Conclusion The permanent effects of digital transformation and remote work have increased the importance of work design for organizations. When jobs are structured to be meaningful, motivating, and fully utilize employees’ knowledge, skills, and abilities, numerous positive outcomes arise for both employees and organizations.
Background The integration of digital technologies into human resource management is driving the transformation toward Smart Human Resource Management (SHRM), which enhances efficiency and strategic alignment. In developing economies like Bangladesh, challenges such as limited infrastructure and organizational readiness shape SHRM adoption and performance.Objectives This study investigates the determinants of SHRM adoption and its effects on organizational performance (OP) in Bangladesh. Specifically, it examines technological, organizational, and environmental factors within the Technology-Organization-Environment (TOE) and Resource-Based View (RBV) theory, focusing on the mediating role of SHRM adoption.Methodology A cross-sectional survey was investigated among 220 HR professionals as well as managers from diverse Bangladeshi organizations. Data were analyzed by structural equation modeling (SEM) in R Studio in order to test the conceptual model and validate hypotheses.Key Results Technological and organizational factors significantly drive SHRM adoption, whereas environmental stimuli have weaker effects. SHRM adoption positively enhances organizational performance. Mediation analysis shows that organizational readiness significantly mediates the relationship between SHRM adoption and performance, while technological and environmental mediations remain insignificant.Conclusions SHRM adoption improves organizational performance and highlights organizational preparedness as the critical enabler of successful SHRM implementation in developing economies.
Purpose Integration of immersive technologies along with artificial intelligence (AI) is transforming service industries by influencing consumer decision-making. This study investigates the collective impact of AI and immersive technologies in service marketing between 2015 and 2026. Methodology The study follows a PRISMA-guided review approach with a bibliometric analysis and a content analysis of 10618 articles derived from the Scopus database published from 2015 to 2026. Findings Findings reveal six research areas: (1) chatbot compliance and anthropomorphic AI, (2) ethics and customer experience enabled by AI, (3) organizational AI capabilities, (4) technology acceptance driven by the context, (5) ethics and service robot integration, and (6) division of labor among humans and machines. Further, findings indicate that AI-driven advertising efforts with a combination of computational advertising, mathematical modeling, and algorithms help in identifying consumer needs. Virtual trials and AR-integrated shopping assistants increase purchase intention and brand attachment. Influencer marketing strengthens these effects with perceived authenticity and trust. Originality/Contributions This study contributes significantly by providing a systems-level bibliometric synthesis in AI and immersive technologies in service marketing, along with a content analysis. The study identifies research clusters, managerial implications, highlights ethical considerations, and provides future research directions for researchers and practitioners.
Purpose HRM research typically treats firms as facing a categorical choice between radical and incremental innovation. This article reconceptualizes the HRM-innovation relationship through a dominant innovation orientation framework, examining how HRM configurations govern the primary knowledge challenge while generating characteristic knowledge tensions for the subordinate one. Design/methodology/approach A qualitative, configurational case study of four mature French industrial firms; 29 semi-structured interviews analyzed through grounded theory coding, thematic content analysis, and cross-case comparison, using NVivo 14. Findings All four firms are ambidextrous. Radical-dominant firms deploy an enabling-bureaucratic HRM configuration configured for tacit knowledge accumulation; incremental-dominant firms deploy a flexible collaboration configuration configured for rapid knowledge recombination. Each configuration generates predictable knowledge tensions for the subordinate orientation. Originality/value This study reframes HRM configurations as contextually dominant institutional responses. It proposes, as a theoretically derived proposition for future empirical testing, a curvilinear U-shaped relationship between HRM formalization and radical innovation dominance, distinguishing enabling from coercive formalization. Practical implications Configuration-specific mechanisms boundary-spanning roles, parallel recognition streams, and protected exploratory budgets can modulate dominant-configuration costs without dismantling core logic.
Job stress has emerged as a common challenge in modern workplaces, affecting employees at all levels. It arises when job demands exceed an individual’s capacity or resources, leading to physical and emotional strain. Major stressors include excessive workload, tight deadlines, job insecurity, and poor work–life balance. This study investigates the impact of job stress on employee performance and job satisfaction through a comprehensive bibliometric review of global research published between 2001 and 2025. By employing quantitative bibliometric methods, the study identifies major publication trends, influential authors, institutions, and thematic clusters to map the intellectual structure and evolution of this research domain. Data were retrieved from the Scopus database covering the period 2001–2025. A total of 15,501 scholarly publications were analyzed using VOS viewer bibliometric mapping software. The analysis considered contributions across Social Sciences, Business, Management, Accounting, Arts and Humanities, and Economics. The analysis shows a continuous rise in research on job stress and its organizational outcomes from 2001 to 2025, reflecting growing concern for employee well-being. Bibliometric mapping reveals influential authors, journals, and collaboration trends, indicating that job stress research has evolved into a multidisciplinary field spanning management, psychology, and HR. Key themes include occupational stress, burnout, and job satisfaction. The study also highlights gaps in areas such as emotional regulation, technology-induced stress, and cultural variations, offering valuable directions for future research and practical insights for improving employee well-being and organizational performance. The study underscores the need for deeper, integrative research to better understand how job stress influences performance and satisfaction. These insights hold value for both scholars in shaping future research directions and practitioners in designing effective stress management strategies to improve organizational performance.
Purpose This study investigates how artificial intelligence (AI) shapes employee work, emphasizing both the opportunities it creates and the challenges it introduces in modern organizations. Methodology A systematic literature review (SLR) using the SPAR-4-SLR protocol and bibliometric analysis, complemented by content analysis of highly cited studies. The Antecedents–Decisions–Outcomes (ADO) framework was applied to provide a structured understanding of AI adoption and its effects on employees. Findings AI can strengthen employee autonomy, skill development, collaboration, and organizational outcomes when supported by trust, leadership, and human-centered practices. At the same time, AI may also contribute to technostress, job insecurity, and role ambiguity. Originality/Contribution This study integrates the Technology Acceptance Model and the Job Demands–Resources theory into AI-related HR research while also introducing the concepts of AI maturity and employee resilience. By combining bibliometric, SLR, and ADO approaches, it provides a unique, holistic perspective on AI and workforce dynamics, addressing gaps in prior isolated studies.
Adolescents’ gender attitudes shape not only their personal identities and opportunities but also the wider social systems they enter as future workers, citizens, and decision-makers. Despite increasing academic attention, no comprehensive synthesis has examined how these attitudes have been studied quantitatively over the past two decades. This review examines how adolescent gender attitudes have been studied using quantitative methods, focusing on the geographical scope, research aims, analytical strategies, and measurement practices. A systematic review of 134 empirical studies published between 2000 and 2024 was conducted, based on searches in Web of Science and Scopus. Findings indicate a substantial increase in publication output, alongside pronounced regional imbalances in the English language quantitative literature. Studies are predominantly drawn from Asia, North America, and Europe, with fewer contributions from Global South contexts, where relevant research may be published in other languages or regional outlets. In addition, the field relies heavily on established measurement instruments and shows limited theoretical engagement, while school and intersectional contexts remain underexamined, limiting the ability of existing evidence to inform policy and systemic change. Future research requires updated and context-sensitive measures, stronger theoretical grounding, and methodological innovation. Such advances are essential to support inclusive education, sustainable development, and effective management of gender equity in social systems.
Purpose This study investigates how conversational AI, particularly ChatGPT, influences tourists' purchase intention by reshaping decision-making processes within tourism service systems. It contributes to a deeper understanding of human-AI interaction and its role in contemporary consumer decision systems in the tourism and hospitality context. The study focuses on the mediating roles of perceived empathy, trust in AI-generated content, and content adaptability-three complementary emotional, cognitive, and contextual mechanisms that are integrated within a unified framework to explain how individuals engage with AI during travel planning and decision-making. Grounded in the Stimulus-Organism-Response (S-O-R) framework, the research captures both cognitive and emotional pathways linking AI interaction to behavioral outcomes.Design/methodology/approach Out of 2,256 responses, 1,438 tourists who confirmed using ChatGPT for travel-related decisions were retained for analysis.Findings The findings reveal that conversational AI significantly and directly influences tourists' purchase intention, while also enhancing users' perceived empathy during AI interaction, trust, and adaptability. These psychological responses partially mediate the relationship, highlighting the dual role of emotional and contextual mechanisms in AI-driven decision-making systems.Originality/value The study extends the S-O-R framework by simultaneously integrating emotional (perceived empathy), cognitive (trust in AI-generated content), and contextual (content adaptability) dimensions within a unified AI-enabled decision-making framework. From a managerial perspective, the findings emphasize the strategic importance of designing AI systems that foster trust, simulate empathy, and dynamically adapt to user preferences. Such integrated capabilities support more effective, self-directed decision-making processes and enhance engagement and conversion outcomes in tourism service ecosystems.
Background The increasing adoption of artificial intelligence (AI) in organizations has significantly transformed work processes and employee experience. However, the successful implementation of AI depends not only on the availability of technologies but also on how employees perceive and respond to AI systems. In this context, organizational support, digital competencies, and confidence in AI governance may shape employee readiness for AI-enabled workplaces. Objective This study examines the relationships between employer-provided AI support, employees’ digital skills, and attitudes toward AI, with particular attention to the mediating role of digital skills and the moderating role of perceptions of AI regulations. Methods Using cross-sectional data from the 2024 Special Eurobarometer 554 survey, collected from 7,942 employees across 27 European Union countries, the study employs Partial Least Squares Structural Equation Modeling within the framework of Job Demands-Resources theory. Results The findings indicate that employer-provided AI support is positively associated with employees’ digital skills, which in turn are linked to more positive attitudes toward AI. Digital skills partially mediate this relationship, accounting for 51.12% of the total effect. Additionally, perceptions of AI regulations modestly moderate the relationship between digital skills and employees’ attitudes toward AI. Conclusions The results imply that organizations and policymakers should place greater emphasis on employee upskilling, continuous training initiatives, digital competency development, and transparent AI governance to cultivate more positive employee attitudes toward AI. These factors play a complementary and equally critical role in supporting the effective and sustainable integration of AI technologies within workplace environments.
