This study explored customers' emotion characteristics that predict and influence purchase intention.The study sought to understand customers' emotional responses and how they affect their purchase decisions.Results showed a positive correlation between factors and purchasing intention.A sample of recent buyers at Miniso store was used for the research.The data comprised customer emotions, perceived value, product quality, brand image, and satisfaction.Regression analysis was used to find purchase intention predictors.This study found that customers' emotions influence purchasing intention.Happy, excited, and satisfied customers are more likely to buy.Perceived value, product quality, and brand image also affect buyers' emotions and purchasing intentions.The ramifications for organizations and marketers are significant.Companies can modify their marketing efforts to inspire pleasant emotions and increase buying intent by knowing customers' emotions and purchase intention.This is possible through brand positioning, product quality management, and customer journeys that evoke good feelings.
Professional skepticism is fundamental in the accounting profession, underpinning the critical assessment and judgement essential for the integrity of financial reporting and auditing.The absence of adequate professional skepticism can lead to significant consequences, including an increased risk of fraud, undetected errors, and a general decline in the quality of financial information.Such shortcomings can undermine stakeholder trust and lead to economic repercussions.In response to this, this study aimed to extend the study of professional skepticism in Qatar, an Arab-speaking country, by developing and validating an Arabic version of the professional skepticism scale (HPSS) developed by Hurtt (2010).To achieve this aim, the HPSS was translated, adapted, and tested for validity using a sample of 585 business students in Qatar.The findings suggested that the instrument performed better when fielded in Arabic rather than English, revealing a seven-factor structure that diverged from the original six-dimensional structure of the HPSS.Of these seven factors, only three conformed well to the dimensions developed by Hurtt (2010): Seeking Knowledge, Interpersonal Understanding, and a third factor combining items from the Self-confidence and Suspension of Judgement subscales.This study highlights the importance of using Arabic language instruments in the Middle Eastern context and provides a starting point for further research on the factors influencing professional skepticism in this environment.By examining these factors, the research sought to contribute to the literature and practice by offering insights into how the cultivation and application of professional skepticism can be enhanced among accounting professionals in Qatar, ultimately supporting the integrity and reliability of financial practices in the region.
While crucial to overall economic growth, the construction industry also has a reputation for significant environmental impacts.There is a pressing need to adopt more environmentally friendly procedures in this sector in light of growing worldwide concerns about sustainability.This study delved into the pivotal role of ethical leadership in influencing environmental performance in the construction industry, particularly within the Kuwaiti context.Leveraging a multi-faceted approach, the study examined the mediating effects of environmental innovation and the overarching innovation climate fostered by ethical leaders.Following a quantitative approach, the hypotheses developed in light of the literature were tested using structural equation modeling (SEM).An empirical survey was conducted among 230 construction industry workers in Kuwait.The results confirm the relationship between ethical leadership and improved environmental performance.Furthermore, both environmental innovation and the broader innovation climate significantly mediated this relationship.The authors suggest further investigation into the role of additional potential variables as mediating and/or moderating factors.Recommendations are also made for the top management of construction firms for their consideration of environmental innovation and the innovation climate, along with the improvement of environmental performance.
This study aimed to explore whether green building disclosures based on the Green Building Council Indonesia (GBCI) have been comprehensively disclosed to stakeholders.The sample was collected from 2020 to 2022, with a total research sample of 94 observations.This study used content analysis in green building disclosure.Data was obtained through annual reports, sustainability, and company websites.The results of the content analysis showed that the disclosure of green building on the website was most on the website (100%) compared to the annual report (73%) and sustainability report (17%).Companies that obtained platinum certification were proven to make higher disclosures than gold and silver.These findings can be used by the Ministry of Public Works and Housing to actively evaluate, control, and direct building owners, contractors, architects, and the public to understand the importance of green building in protecting the environment.In addition, these findings can be used as an evaluation by companies not only in Indonesia but other countries to report green building disclosures to attract investors and provide information on environmental, social, and governance (ESG) performance.
The failure of accountants to maintain ethical behaviour while performing professional services has become an issue that has been discussed over the years.Ethics education and the environment has been proven to assist to shape the ethical behaviour of accounting students.Thus, the objective of this study was to examine whether accounting ethics courses, teaching styles, and ethical culture influence the ethical behaviour of accounting graduates in Malaysia.E-survey questionnaires were distributed to accounting graduates who graduated in 2019, 2020, and 2021 with less than three years of working experience in accounting/auditing-related fields.A total of 344 usable responses were received and it was analysed using PLS-SEM.The study found that teaching delivery and culture, had a positive and significant relationship with ethical behavior but ethics courses were found to have a positive but not significant relationship with ethical behaviour.The accounting industry should foster a positive ethical culture at work by providing ethics training and holding seminars to address ethical issues in the field in order to raise awareness and understanding of ethics.Accounting professional bodies and educational institutions should use ethics cases, short videos and role play in their teaching of ethics.
