The Bottom Line最新文献

{"title":"Trust building in the sharing economy: proposition and test of an integrated model","authors":"Bruno Fernandes, R. Nogueira, P. Chimenti","doi":"10.1108/bl-01-2023-0012","DOIUrl":"https://doi.org/10.1108/bl-01-2023-0012","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to propose and test an integrated model to explain how trust is built in sharing economy (SE) transactions.\u0000\u0000\u0000Design/methodology/approach\u0000Initially, prior literature was systematically selected and synthesized to develop a comprehensive framework applicable to multiple trust-building perspectives and categories of SE platforms. Then, a survey was conducted to validate the constructs and test the model with Airbnb guests. A sample of 351 responses was collected and analyzed using structural equation modeling.\u0000\u0000\u0000Findings\u0000The results indicate that the cues an individual assesses to infer their counterpart’s trustworthiness and the reasons the individual has for engaging in the SE transaction can explain a large variance in their trust in the counterpart. In addition, the individual’s propensity to trust moderates this relationship.\u0000\u0000\u0000Research limitations/implications\u0000The proposed model can help identify the most effective trust-building mechanisms. It can be taken as a common knowledge base for scholars to compare the four trust-building perspectives and different categories of SE platforms, as well as to investigate the subject over time and across cultures.\u0000\u0000\u0000Practical implications\u0000This research can also help practitioners understand the complexity of building trust and design platform features to do so.\u0000\u0000\u0000Social implications\u0000A unified model clarifies trust in the SE, aiding platform growth and community bonding. This insight guides platforms in feature enhancement and policymakers in drafting balanced regulations.\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, for the first time, there is a comprehensive and parsimonious model applicable to the four trust-building perspectives and different categories of SE platforms.\u0000","PeriodicalId":293295,"journal":{"name":"The Bottom Line","volume":"37 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140666208","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The behaviors of Indonesian domestic ecotourists using a Rasch analysis","authors":"Budi Setiawan, Umi Muawanah, Addin Maulana, Fauziah Khoiriyani, Marhanani Tri Astuti, Imam Nur Hakim","doi":"10.1108/bl-06-2023-0180","DOIUrl":"https://doi.org/10.1108/bl-06-2023-0180","url":null,"abstract":"\u0000Purpose\u0000This study aims to analyze the capacity of ecotourists to exhibit behavior that aligns with the ecotourist scale using the Rasch model measurement.\u0000\u0000\u0000Design/methodology/approach\u0000The data was gathered using an online survey incorporating the five tenets of ecotourism using a seven-point rating scale on domestic tourists in Indonesia. Descriptive statistics, cross-tabulation and Rasch model measurement were used to analyze the data.\u0000\u0000\u0000Findings\u0000The ecotourist identification scale measurement items were reliable and satisfactory. The most challenging behavior for ecotourists was using the services of a tour guide who was concerned about the environment. Meanwhile, respecting cultural differences around the tourist destination was the most accessible behavior. Most respondents demonstrated a fit response pattern and satisfactorily met the validity and reliability criteria.\u0000\u0000\u0000Research limitations/implications\u0000This study did not compare ecotourists’ ability to behave by the type of conservation visited as its limitation. However, it provides a significant methodological contribution to developing a measurement of ecotourist behavior implemented in well-established behavioral theories.\u0000\u0000\u0000Practical implications\u0000Integrating ecotourism into education, incentivizing eco-friendly tourism practices, promoting awareness, supporting local businesses, respecting local values and ensuring safe travels.\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this study is the first of its kind to be conducted in Indonesia. It uses a unique and innovative method to reveal the unobserved variables in ecotourists’ behavior. The findings confirm that tourists’ behaviors align with the five tenets of ecotourism.\u0000","PeriodicalId":293295,"journal":{"name":"The Bottom Line","volume":" 33","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140687980","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Enhancing academic performance: investigating the nexus between digital leadership and the role of digital culture","authors":"A. F. Arham, N. Norizan, Zulkefli Muhamad Hanapiyah, Maz Izuan Mazalan, Heri Yanto","doi":"10.1108/bl-05-2023-0138","DOIUrl":"https://doi.org/10.1108/bl-05-2023-0138","url":null,"abstract":"Purpose\u0000The purpose of this study is to establish the relationship between digital leadership and academic performance. It models the digitalization process, outlining why and how digital leadership is important for better academic performance. At the same time, this study examines the role of digital culture as a moderating variable in the direct relationship between main variables of the study. The study aims to expand the domain of academic performance at the university by including a much recent leadership-related aspect and organizational context of the digital culture.\u0000\u0000Design/methodology/approach\u0000The study opted for a descriptive study, using the survey instruments to collect the data. The sample population consisted of students currently enrolled at the Faculty of Business and Management, Universiti Teknologi MARA, Melaka, Malaysia. Based on the convenience sampling, 383 samples were drawn from the sample population. All items were adopted from previous literature, and expert feedback was obtained to examine the validity of the instruments. The data were analysed using SPSS and SmartPLS version 3.0.\u0000\u0000Findings\u0000This study provides empirical insights about how digital leadership is important for academic performance for the new millennials. Also, digital culture is found to provide significant moderation effect into the relationship. It suggests that universities must promote digitalization culture and embed the use of technology and digitalization into teaching and learning to cultivate a more effective learning process among university students. This is important as elements of digital leadership, including adaptive role, attitude, digital competency, digital skill and inspirational role, are found to significantly contribute to academic performance.\u0000\u0000Research limitations/implications\u0000This study only focuses on samples taken from one of the faculties in one campus, thus limiting its scope. Future research is encouraged to replicate the same study setting to include larger sample size from different faculties, or perhaps from different universities. These propositions could help to better generalize the research findings on the practice of digital leadership on academic performance in the country. However, this study established a digital leadership model that can be applied to undergraduate students at the universities. Also, the inclusion of digital culture can strengthen the learning process.\u0000\u0000Practical implications\u0000This study includes implications for the development of digital leadership attributes and promoting digital culture within the university students and environment for engaging in a better academic performance. Digital leadership is found to be an important criterion of academic performance in this digital age society, and cultivating digital culture enhances students’ academic performance. These findings shall prompt the university to actively engage in fostering digitalization culture within the university. Also, the top man","PeriodicalId":293295,"journal":{"name":"The Bottom Line","volume":"346 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140703138","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The influence of XBRL technology on the quality of financial reporting: exploring mediating variables in the Indian context","authors":"A. N., M.S. Divyashree, H. Rahiman, Abhinandan Kulal, Meghashree Kulal","doi":"10.1108/bl-04-2023-0108","DOIUrl":"https://doi.org/10.1108/bl-04-2023-0108","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality.\u0000\u0000\u0000Design/methodology/approach\u0000To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques.\u0000\u0000\u0000Findings\u0000The study’s results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting.\u0000\u0000\u0000Research limitations/implications\u0000This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far.\u0000\u0000\u0000Practical implications\u0000This study’s findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters.\u0000\u0000\u0000Originality/value\u0000This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study’s findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects.\u0000","PeriodicalId":293295,"journal":{"name":"The Bottom Line","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140717948","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ICT acceptance, language use and information culture as tools for enhancing information literacy within smallholder maize farmers in Uganda","authors":"Florence Lunkuse, J. Munene, Joseph M. Ntayi, Arthur Sserwanga, James R. K. Kagaari","doi":"10.1108/bl-03-2023-0075","DOIUrl":"https://doi.org/10.1108/bl-03-2023-0075","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the relationship between tool adoption and information literacy within smallholder farmers (SHFs).\u0000\u0000\u0000Design/methodology/approach\u0000A structured questionnaire was used to gather data for this quantitative study from 225 SHFs. Structural equation modelling was done to test the hypotheses.\u0000\u0000\u0000Findings\u0000The findings established that tool adoption dimensions (Information and communication technologies (ICT) acceptance, language use and information culture) positively and significantly influenced information literacy. Information culture had the strongest impact.\u0000\u0000\u0000Research limitations/implications\u0000The study enriches the situated learning theory (SLT) literature by introducing tool adoption as a predictor of information literacy in a new context of SHFs. Use of tools as independent variables is a positive deviation from previous studies that have used them as mediating variables. Despite the contributions, the cross-sectional design study undermines the ability to solicit more detailed perspectives from the lived in experience of the respondents.\u0000\u0000\u0000Practical implications\u0000Managers should promote usage of context-specific tools like local radio stations and mobile phones, but also use language tailored to farmer contexts when disseminating information. Policymakers should leverage on social and cultural settings when designing information interventions.\u0000\u0000\u0000Social implications\u0000The study highlights critical factors that significantly promote information use for improved productivity for SHFs, cumulatively increasing the country’s gross domestic product (GDP). Socially, findings may reduce on their poverty levels of farmers.\u0000\u0000\u0000Originality/value\u0000This study offers a novel perspective in information literacy domain by using the SLT to delineate contextual tools that are paramount in predicting of information literacy in an under research informal context of SHFs.\u0000","PeriodicalId":293295,"journal":{"name":"The Bottom Line","volume":"1 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140722196","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Institutionalization and framing of Industry 4.0: a framework for understanding stakeholders and comparing countries","authors":"D. Fogaça, Mercedes Grijalvo, Alberto Oliveros Iglesias, Mario Sacomano Neto","doi":"10.1108/bl-01-2023-0026","DOIUrl":"https://doi.org/10.1108/bl-01-2023-0026","url":null,"abstract":"Purpose\u0000This paper aims to propose and assess a framework to analyse the institutionalization of Industry 4.0 (I4.0) through a framing analysis.\u0000\u0000Design/methodology/approach\u0000The framework was developed by combining the institutional approach with orders of worth, drawing insights from a comprehensive literature review. To assess it, the authors conducted a qualitative analysis of annual reports from companies with the largest market capitalization over a six-year period and interviewed union representatives in Spain and Sweden.\u0000\u0000Findings\u0000The framework comprises five dimensions (industrial, market, civic, green and connectionist). The empirical results reveal that companies consistently frame I4.0 with an emphasis on industrial and market perspectives. In contrast, unions place a stronger emphasis on civic issues, with Spanish unions holding a more negative view of I4.0, expressing concerns about working conditions and unemployment.\u0000\u0000Research limitations/implications\u0000The proposed framework brings interesting insights into the dispute over the meaning of I4.0. Although this empirical study was limited to companies and unions in Sweden and Spain, the framework can be expanded for broader investigations, involving additional stakeholders in one or more countries. The discussion outlined using the varieties of capitalism approach is relevant for understanding the connection between the meso and macro levels of this phenomenon.\u0000\u0000Practical implications\u0000In navigating the landscape of I4.0, managers should remain flexible, and ready to tailor their strategies and operations to align with the distinct demands and expectations of stakeholders and their specific institutional environments. Similarly, policymakers are urged to acknowledge these contextual intricacies when crafting strategies for implementing I4.0 initiatives across national settings.\u0000\u0000Social implications\u0000Based on the empirical findings, this study underscores the importance of fostering social dialogue and involving stakeholders in the implementation of I4.0. Policymakers and other stakeholders should take proactive measures, tailored to each country’s context, to mitigate potential adverse effects on labour and workers.\u0000\u0000Originality/value\u0000The study presents a novel framework that facilitates the systematic comparison of I4.0 framing by different actors. This contribution is significant because the way actors frame I4.0 affects its interpretation and implementation. Additionally, the aggregate analysis of results enables cross-country comparisons, enhancing our understanding of regional disparities.\u0000","PeriodicalId":293295,"journal":{"name":"The Bottom Line","volume":"85 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140752415","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Green entrepreneurial orientation and technological green innovation: does resources orchestration capability matter?","authors":"Ibraheem Saleh Al koliby, M. A. Al‐Hakimi, Mohammed Abdulrahman Kaid Zaid, Mohammed Farooque Khan, M. Hasan, M. A. Alshadadi","doi":"10.1108/bl-06-2023-0199","DOIUrl":"https://doi.org/10.1108/bl-06-2023-0199","url":null,"abstract":"\u0000Purpose\u0000Although green entrepreneurial orientation (GEO) has received much attention, it is unclear whether it affects technological green innovation (GI). Therefore, this study aims to understand how GEO affects technological GI, with its dimensions green product innovation (GPRODI) and green process innovation (GPROCI), as well as to explore whether resource orchestration capability (ROC) moderates the relationships between them.\u0000\u0000\u0000Design/methodology/approach\u0000Based on a cross-sectional survey design, data were gathered from 177 managers of large manufacturing firms in Yemen and analysed using partial least squares structural equation modelling via SmartPLS software.\u0000\u0000\u0000Findings\u0000The results revealed that GEO positively affects both GPRODI and GPROCI, with a higher effect on GPROCI. Importantly, ROC does, in fact, positively moderate the link between GEO and GPRODI.\u0000\u0000\u0000Research limitations/implications\u0000This research adds to knowledge by combining GEO, ROC and technological GI into a unified framework, considering the perspectives of the resource-based view and the resource orchestration theory. However, the study’s use of cross-sectional survey data makes it impossible to infer causes. This is because GEO, ROC and technological GI all have effects on time that this empirical framework cannot account for.\u0000\u0000\u0000Practical implications\u0000The findings from this research provide valuable insights for executives and decision makers of large manufacturing companies, who are expected to show increasing interest in adopting ROC into their organisations. This suggests that environmentally-conscious entrepreneurial firms can enhance their GI efforts by embracing ROC.\u0000\u0000\u0000Social implications\u0000By adopting the proposed framework, firms can carry out their activities in ways that do not harm environmental and societal well-being, as simply achieving high economic performance is no longer sufficient.\u0000\u0000\u0000Originality/value\u0000Theoretically, the results offer an in-depth understanding of the role of GEO in the technological GI domain by indicating that GEO can promote GPRODI and GPROCI. In addition, the results shed new light on the boundaries of GEO from the perspective of resource orchestration theory. Furthermore, the findings present important insights for managers aiming to enhance their comprehension of leveraging GEO and ROC to foster technological GI.\u0000","PeriodicalId":293295,"journal":{"name":"The Bottom Line","volume":"33 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140418490","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Measuring the impact of information and communication technology investment on the profitability of Indian manufacturing MSME","authors":"Aman Kumar Joshi, Rajesh Matai, Nagesh N. Murthy","doi":"10.1108/bl-03-2023-0101","DOIUrl":"https://doi.org/10.1108/bl-03-2023-0101","url":null,"abstract":"\u0000Purpose\u0000This study aims to investigate the impact of information and communication technology (ICT) investment on the micro, small and medium enterprises (MSME) profitability in the Indian context.\u0000\u0000\u0000Design/methodology/approach\u0000This study used a framework based on the ICT investment and firm size, measuring the impact on profit before depreciation, interest, tax and amortisation of MSME by taking a random sampling of 300 Indian MSME manufacturing firm’s secondary data from the Prowess database. This framework was analysed using the design of experiment (DoE) technique.\u0000\u0000\u0000Findings\u0000The study showed that ICT investment has a significant positive relationship with profitability. This study examines the different ICT investment levels to predict investment strategies and fine-tune profit targets. The critical finding is that ICT investment maximises profit at one million rupees. This discovery aids MSME leaders’ sustainable business decision-making.\u0000\u0000\u0000Research limitations/implications\u0000This study has an explicit limit to the Indian context, where the firm requirements of countries are different, and these findings need to be validated with many operating variables and applied to more firms with more data. Even so, as a theoretical implication, this study took a novel approach to ICT adoption (through ICT investment) in the Indian MSME sector with guiding levels of ICT investment for each type of firm (i.e. micro, small and medium). This study opens new avenues for investigating researchers and stakeholders by exploring other factors responsible for ICT adoption.\u0000\u0000\u0000Practical implications\u0000This study uniquely provides practitioners with the functional level of ICT investment for MSMEs in the Indian context. These finding guides top management to make strategic ICT adoption decisions with information symmetry. At the same time, these findings suggest financial institutions astern their credit programme to provide credit for ICT investment in MSMEs.\u0000\u0000\u0000Social implications\u0000This study highlights the value of ICT as a practical resource for business owners that significantly makes MSMEs more informed and profitable, thus creating more jobs and incrementing the country’s gross domestic product (GDP).\u0000\u0000\u0000Originality/value\u0000This study offers unique empirical findings on how decision makers in MSMEs maximise profits through optimal ICT investment levels depending upon the firm size in an emerging economy like India. There is evidence in the study to conclude that ICT is a need of MSME and has implications for firm performance.\u0000","PeriodicalId":293295,"journal":{"name":"The Bottom Line","volume":"48 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140427777","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Is knowledge management a missing link? Linking entrepreneurial competencies and sustainable performance of manufacturing SMEs","authors":"Ibraheem Saleh Al koliby, Nurul Aini Binti Mehat, A. Al‐Swidi, M. A. Al‐Hakimi","doi":"10.1108/bl-07-2023-0230","DOIUrl":"https://doi.org/10.1108/bl-07-2023-0230","url":null,"abstract":"\u0000Purpose\u0000By combining relevant literature and using quantitative methodology, this study aims to look into the role of knowledge management (KM) as a mediator between entrepreneurial competencies (ECs) and the sustainable performance (SP) of manufacturing small and medium-sized enterprises (SMEs).\u0000\u0000\u0000Design/methodology/approach\u0000The relationships in the proposed model were examined with data collected from 122 Malaysian SMEs using a cross-sectional technique and a standardized questionnaire and analyzed using structural equation modeling path analysis.\u0000\u0000\u0000Findings\u0000According to the findings, ECs have a positive and considerable impact on KM as well as the SP of manufacturing SMEs. Importantly, KM partially mediates between ECs and the SP of manufacturing SMEs.\u0000\u0000\u0000Research limitations/implications\u0000This research provides a theoretical contribution through the integration of ECs, KM and SP within a unified framework that takes into account the viewpoints of the resource-based view, the knowledge-based view and the triple bottom line. The results corroborate that ECs directly affect SP and indirectly through KM. Nevertheless, the study’s use of cross-sectional survey data makes it impossible to draw conclusions about causes. This is because ECs, KM and SP all have effects on time that this empirical framework cannot account for.\u0000\u0000\u0000Practical implications\u0000The findings of this research provide valuable insights for managers and decision-makers in SMEs, who are expected to show an increasing interest in adopting KM processes into their companies through which ECs can be translated into SP.\u0000\u0000\u0000Social implications\u0000By applying the proposed framework, SMEs can conduct their activities in ways that do not harm environmental and societal well-being while achieving appropriate economic performance at the same time.\u0000\u0000\u0000Originality/value\u0000As a result, the findings of this study can add to the literature on ECs and KM, as well as boost the chances of SME sustainability. Directions for future research are also provided in relation to a better understanding of the factors affecting the SP of SMEs.\u0000","PeriodicalId":293295,"journal":{"name":"The Bottom Line","volume":"211 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140428077","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"What do we know about cryptocurrency investment? An empirical study of its adoption among Indian retail investors","authors":"Jitender Kumar, Vinki Rani","doi":"10.1108/bl-04-2023-0104","DOIUrl":"https://doi.org/10.1108/bl-04-2023-0104","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the cryptocurrency adoption (CA) level among Indian retail investors who use cryptocurrency as an investment and mode of transaction.\u0000\u0000\u0000Design/methodology/approach\u0000Through self-administered survey questionnaires, data is collected from 397 retail investors of Haryana (India). This study adopted a quantitative method using partial least squares structural equation modeling (PLS-SEM).\u0000\u0000\u0000Findings\u0000This paper offered a robust model with a high explanatory value for CA in which four of the five proposed factors of diffusion of innovation theory (trialability, compatibility, complexity and observability) and one of the two proposed factors of consumer behavioral theory (perceived value) significantly influences CA. More specifically, the absence of regulatory support is a barrier to the broad adoption of cryptocurrencies, as its regulations are necessary to mitigate or minimize uncertain outcomes.\u0000\u0000\u0000Research limitations/implications\u0000This research primarily focuses on CA in India. Thus, it can be extended to cover diverse other countries for more precise results.\u0000\u0000\u0000Practical implications\u0000The results provide insights to the government to design the policies, better regulate and make investment strategies that can ultimately enhance CA. In addition, the study’s results also inform financial educators, policymakers, employers and academicians about the significance of several variables affecting CA in India.\u0000\u0000\u0000Social implications\u0000From a social standpoint, this study is an advance that directs central banks and governments to develop, regulate and manage digital currencies and implement a digital currency ecosystem. Moreover, the results assist in understanding investors’ perceptions and decision-making perspectives toward cryptocurrencies through the country’s digitalization.\u0000\u0000\u0000Originality/value\u0000This paper fills the study gap to assist policymakers and cryptocurrency experts in broadening their knowledge base and recognizing prioritized intentions. Additionally, this study provides a theoretical model with the latent variable for a present and pertinent matter.\u0000","PeriodicalId":293295,"journal":{"name":"The Bottom Line","volume":"119 41","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139780991","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}