Factors affecting intention to revisit an environmental event: The moderating role of enduring involvement

Author(s):  
Ling Long Tsai
2020 ◽  
Vol 18 (2) ◽  
pp. 36-45
Author(s):  
Vince Ratnawati

This study aims to investigate the effects of professionalism, competence, and role conflict on the tax auditors’ performance. This study also needs to investigate the moderating role of locus of control. The sample consists of 139 tax auditors at the Riau Directorate General Taxes Office-Indonesia. Data analysis techniques include multiple regression and moderated regression analysis. The results show that professionalism, competence, and role conflict affect the tax auditors’ performance. A tax auditor who is professional, has competence, and does not feel there is conflict in carrying out his/her role, will have better performance. Besides, this study also found out that locus of control moderates the effects of professionalism, competence, and role conflict on the tax auditors’ performance. Internal locus of control will further enhance the tax auditors’ performance with high professionalism, satisfactory competence, and reduce low performance resulting from role conflict. Internal locus of control will improve the performance, which decreases due to the occurrence of role conflict with the tax auditors.


2021 ◽  
Vol 13 (1) ◽  
pp. 105-119
Author(s):  
Henrietta Nagy ◽  
Safdar Sana ◽  
Wisal Ahmad ◽  
Ragif Huseynov ◽  
Muhammad Farooq Jan ◽  
...  

Relating unique identity of product with consumer buying behavior is not so straight forward. Many factors need to be studied in order to investigate this relationship. This study was conducted to see the direct effects of various marketing elements including brand name, service quality, food price and the ambient factors on customer perception about the restaurant image as well as the moderating influence of consumers’ personality traits on such relationship. Data was collected from two hundred and forty customers in six well known restaurants of Peshawar in order to examine the hypothesized relationships. The findings of the study support the hypothesized relationship between the study variables and hence all the hypotheses of the study are supported. The study findings particularly the moderating role of personality traits of restaurant customers’ in building customers’ restaurant perception is of immense importance for academicians in general and restaurant management in particular. The study also presents valuable future research directions which will further this inquiry in future.


2021 ◽  
pp. 1121-1132 ◽  
Author(s):  
Ahmad Marei ◽  
Luay Daoud ◽  
Marhaiza Ibrahim ◽  
Sameer M. Al-Jabaly

The use of e-procurement aids organisations in reducing business costs, broadening their market access and simplifying purchasing processes. However, in Jordan, only 27.6% of firms utilise e-procurement systems. Hence, the usage of e-procurement systems by Jordanian firms is still in its infancy. In this work, the technology, organisation and environment (TOE) factors affecting the use of e-procurement systems by large firms in Jordan were investigated. Previous studies have reported inconsistent findings with regard to the antecedent factors that may affect e-procurement usage. Therefore, this work aimed to determine the factors related to e-procurement usage and whether or not top management support moderates the relationship between TOE factors and e-procurement usage. Results revealed that all TOE factors used in this study influenced the e-procurement usage of the firms. Moreover, the moderating role of top management support was found to be positively related to relative advantages and organisational readiness and negatively related to complexity.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Karim F. Garrouch

Purpose This study aims to examine three factors affecting the comparative e-payment perception, namely, perceived e-shopping value, e-payment benefits and Islamic Sharia compliance. It verifies an original model explaining the comparative perception of e-payment as a tool to pay online purchases. The newly integrated variables are the perceived compliance of the e-payment with Islamic Sharia, as a moderator, and the perceived e-shopping value, as a predictor. This investigation also tested the mediating role of e-payment benefits between perceived e-shopping value and e-payment comparative perception. Design/methodology/approach A questionnaire was distributed, via an online survey, to professional and personal networks of Master students who have spread the survey link to their social media groups. This procedure resulted in 185 valid observations. Findings Results show that the comparative perception of e-payment systems, as opposed to cash on delivery, is explained directly by e-payment benefits and indirectly by e-shopping value. The comparison of the model paths based on the perceived compliance to Islamic Sharia showed that this variable is non-significant as a moderator. Originality/value The verified model and paths of this study have not been covered yet, namely, the direct and indirect effects of e-shopping value. Thus, their verification constitutes the main originality of this article. Besides, the verification of the moderating role of compliance to Islamic sharia has not been verified in prior studies about e-payment.


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