{"title":"Investigating the international corporate tax revenue efficiency under the digital economy: multiple case study of MNES operating in India","authors":"Kavita Pandey, Surendra S. Yadav, Seema Sharma","doi":"10.1108/jabs-04-2023-0158","DOIUrl":"https://doi.org/10.1108/jabs-04-2023-0158","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this paper is to validate the theoretical finding that digital MNEs avoid physical presence norms of permanent establishment and royalty characterization rules for business and royalty taxation, respectively, to escape tax incidence in the market economy, using information, communication and technology features and transfer pricing (TP) manipulations.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Multiple case studies of MNEs from technology sector, based on judicial decisions in 141 cases, over taxability of profits earned from Indian economic activities. Additional in-depth case study of the Uber Group to study the tax avoidance structures under platform economy, by routing of Indian profits through The Netherlands, a tax haven.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The study finds a significant number of digital MNEs earning profits from India and avoiding tax by defying physical presence and royalty characterization. In majority of the cases, demand-side business activities are discharged through incorporating and remunerating affiliates at cost plus low markup, thus avoiding tax incidence, using TP manipulations under the arm’s length principle applied by governments for benchmarking the intragroup transactions of the MNEs.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>The research findings validate the view that digital features promote tax avoidance in the market economy.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The originality of the study lies in the validation of profit shifting through digital features from the developing market economy and portending that digital MNEs defy physical presence to avoid business taxation through TP manipulations.</p><!--/ Abstract__block -->","PeriodicalId":46138,"journal":{"name":"Journal of Asia Business Studies","volume":"11 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2024-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140926219","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":"Investigating the impact of fear of COVID-19 on intention to quit: do supervisor support and government support matter?","authors":"Tan Vo-Thanh, Huan Minh Nguyen, Triet Minh Nguyen, Danh Cong Pham, Hung Phuc Nguyen","doi":"10.1108/jabs-11-2023-0508","DOIUrl":"https://doi.org/10.1108/jabs-11-2023-0508","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to examine the relationships among fear of COVID-19, job stress, job commitment and intention to quit. It also investigates the boundary conditions of the impact of fear of COVID-19 on job stress and intention to quit, a research gap that has not been addressed yet.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This research focused on full-time frontline hotel employees who have been working in four- and five-star hotels in Ho Chi Minh City, Vietnam. A pilot test was performed before collecting formal data. The survey was conducted face-to-face on site so that any potential confusion could be clarified right away. 487 valid responses were analyzed using SPSS 28 and SmartPLS 4.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The majority of hypotheses were supported, with the results suggested that supervisor support contributes to reducing the tendency of hotel employees to quit their job and their job stress. Besides, government support is necessary to make staff feel secure during the pandemic.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>This study contributes to pointing out central priorities in making decisions by hotel managers when facing crises. Managers need to focus more on measures to help their employees feel secure and should be available for guidance and feedback when nedeed. Additionally, supportive policies from the government, especially financial support, can provide hotel employees with resources they need to maintain a basic level of living in the face of a severe drop in their income. The study provides the hotel industry not only in Vietnam but also in countries with comparable settings with strategies to cope with unexpected events.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Research on intention to quit a job has mainly focused on a complex interplay of internal factors. However, the influence of fear of COVID-19 on intention to quit a job has not been studied in the context of Vietnamese hotel industry yet. During the COVID-19 pandemic, a number of hotels in Vietnam had to close due to a lack of visitors, which had a negative impact on human resources. Accordingly, fear, stress, commitment and intention to quit a job are the issues faced by staff.</p><!--/ Abstract__block -->","PeriodicalId":46138,"journal":{"name":"Journal of Asia Business Studies","volume":"33 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2024-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140926200","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}
Ioannis Rizomyliotis, Chih Lin Lin, Kleopatra Konstantoulaki, Trang Phan
{"title":"TikTok short video marketing and Gen Z’s purchase intention: evidence from the cosmetics industry in Singapore","authors":"Ioannis Rizomyliotis, Chih Lin Lin, Kleopatra Konstantoulaki, Trang Phan","doi":"10.1108/jabs-04-2023-0138","DOIUrl":"https://doi.org/10.1108/jabs-04-2023-0138","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this paper is to investigate the effectiveness of TikTok, a popular short-form video marketing platform, on purchase intention for cosmetics among Generation Z consumers in Singapore.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>A quantitative survey was conducted using a convenience sampling method, with a sample of 136 responses. This study examined the influence of various characteristics of TikTok influencers, such as trustworthiness, expertise, attractiveness and entertainment content, on purchase intention.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>This study found that trustworthiness and expertise of influencers, as well as entertainment content, had a significant positive impact on purchase intention. In addition, this study also found that influencer attractiveness and brand anthropomorphism were also significant factors influencing purchase intention. Thise study highlights the importance of the entertainment value, which is in line with the nature of TikTok as a medium.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study contributes to the limited literature on the effectiveness of TikTok on purchase intention in Singapore, specifically in the cosmetics industry.</p><!--/ Abstract__block -->","PeriodicalId":46138,"journal":{"name":"Journal of Asia Business Studies","volume":"815 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2024-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140812962","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}
Revanth Kumar Guttena, Ferry Tema Atmaja, Cedric Hsi-Jui Wu
{"title":"COVID-19 crisis – coping up strategies of companies to sustain in markets","authors":"Revanth Kumar Guttena, Ferry Tema Atmaja, Cedric Hsi-Jui Wu","doi":"10.1108/jabs-03-2022-0075","DOIUrl":"https://doi.org/10.1108/jabs-03-2022-0075","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Pandemics are frequent events, and the impact of each pandemic makes a strong and long-term effect on companies and markets. Given the potential impact of the COVID-19 pandemic, it is important to investigate the crisis from a different perspective to know how companies have sustained growth in markets. The purpose of this paper is to understand how profit-oriented customer-centric companies (small, medium and large) have responded and adapted to COVID-19 crisis, using the complexity theory.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Drawing upon the complexity theory, a humble attempt is made to develop theoretical propositions by conceptualizing companies as complex adaptive systems. The paper examines companies from three dimensions (i.e. internal mechanism, environment and coevolution).</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Companies self-organize, emerge into new states and become adaptive to the changing environment. Companies create knowledge to understand the dynamic anatomy and design survival and growth strategies during and post COVID-19 era. Complex adaptive systems perspective provides companies with insights to deal with complex issues raised due to COVID-19 pandemic. They can handle the impact of pandemic efficiently with complex adaptive systems by developing and implementing appropriate strategies post-COVID-19.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The study reveals how companies evolve and emerge into as complex adaptive systems to adapt themselves to the highly dynamic environment, which are uncertain, unpredictable, nonlinear and multifaceted, in the context of COVID-19. Implications for theory and practice of viewing companies as complex adaptive systems and coevolving structures in the COVID-19 context are discussed.</p><!--/ Abstract__block -->","PeriodicalId":46138,"journal":{"name":"Journal of Asia Business Studies","volume":"16 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2024-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140808689","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}
Muhammad Usman, Omaima Alqassimi, Asmaa Mohamed Ahmed Nusairi, Osman Abul, Syed Ali Hussain
{"title":"Foregrounding why and when inclusive leadership triggers customer stewardship in hospitality organizations","authors":"Muhammad Usman, Omaima Alqassimi, Asmaa Mohamed Ahmed Nusairi, Osman Abul, Syed Ali Hussain","doi":"10.1108/jabs-11-2023-0462","DOIUrl":"https://doi.org/10.1108/jabs-11-2023-0462","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to investigate the potential positive correlation between inclusive leadership and hotel frontline employees’ (FLEs) customer stewardship (CS) behavior, using the conservation of resource theory as its foundation. It hypothesizes that role breadth self-efficacy (RBSE) acts as a mediating factor in this relationship, with employee conscientiousness serving as a significant moderating variable.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>A time-lagged survey design was used, spanning over three rounds to collect data from 348 hotel FLEs and 42 managers. The analysis was conducted using structural equation modeling in Mplus version 8.6.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The study revealed a positive association between inclusive leadership and FLE CS, both directly and indirectly through RBSE. The results also showed that FLE conscientiousness moderated the direct link between inclusive leadership and RBSE, as well as the indirect link between inclusive leadership and FLE CS.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The evidence suggests that inclusive leadership behaviors among hospitality managers may elevate FLE CS behaviors, implying significant benefits for the success of hospitality organizations. Managers should focus on enhancing FLEs’ RBSE to further improve CS behaviors. In addition, by considering FLE conscientiousness, managers can craft targeted strategies to maximize the impact of inclusive leadership on CS behaviors.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This research contributes to the limited body of knowledge on the precursors of CS behavior by explaining both direct and indirect connections with inclusive leadership. Furthermore, it broadens the understanding of the conditions under which leadership most effectively shapes such behaviors.</p><!--/ Abstract__block -->","PeriodicalId":46138,"journal":{"name":"Journal of Asia Business Studies","volume":"27 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2024-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140808896","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":"Does self and role efficacy navigate effectiveness among MSME managers? A process-based perspective","authors":"R.G. Priyaadarshini, Lalatendu Kesari Jena","doi":"10.1108/jabs-10-2023-0427","DOIUrl":"https://doi.org/10.1108/jabs-10-2023-0427","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The paper aims to propose and validate a process-based model to enhance managerial effectiveness among micro, small and medium enterprises (MSMEs). It has been observed that business uncertainties and inadequate financial resources that MSME entrepreneurs and managers face require them to constantly engage in strong self-awareness and self-regulating behavior to enhance the efficacy in their roles and, henceforth, their role performance effectiveness.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The approach for data collection was based on the clustering of MSMEs belonging to the clusters machine tool, pump manufacturing, foundry, textile and auto-component clusters in India. The respondents to the study were MSME entrepreneurs and managers who oversee and manage multiple functions like operations, quality, marketing, sales, supply chain management, procurement, personnel and administration and general administration.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The self-efficacy of entrepreneurial managers of MSMEs is observed to play an integral role in enhancing the efficacy of their roles, thus highlighting the use of a process-based perspective while dealing with constant resource constraints and excessive dynamism in their business contexts. The ability to handle multiple tasks effectively and resilience to manage challenges enhances their role-making process, which is significant in achieving and sustaining goal-oriented behavior among MSME entrepreneurs and managers.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>This paper would serve as an effective model for entrepreneurs and managers to enhance their efficacy in the individual and interdependent role context, which would help achieve their individual and organizational goals. The model emphasizes a process-based perspective that thrusts the need to relate to the organizational context, enhancing individual confidence for goal-related behavior and fulfilling their role-related expectations.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper presents a model of enhancing managerial effectiveness that discusses self-efficacy as antecedent behavior. Here, personal and environmental factors aid cognition to one’s capability to construct reality, self-regulate, encode information and engage in effective managerial action.</p><!--/ Abstract__block -->","PeriodicalId":46138,"journal":{"name":"Journal of Asia Business Studies","volume":"17 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2024-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140624367","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":"Effect of social media analytics on firm performance: the moderating role of entrepreneurial orientation","authors":"Worachet Onngam, Peerayuth Charoensukmongkol","doi":"10.1108/jabs-01-2023-0040","DOIUrl":"https://doi.org/10.1108/jabs-01-2023-0040","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this study was to analyze the effects of social media analytics on firm performance using a sample of small and medium enterprises (SMEs) in Thailand. This study also investigated whether entrepreneurial orientation (EO) moderated the effects of social media analytics on firm performance.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This study used SMEs listed in the Department of Business Development of Thailand as the sampling frame. Probability sampling was used to draw the sample. A questionnaire survey was used to collect data from 334 firms. The data were analyzed using partial least squares structural equation modeling.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results supported the positive association between social media analytics practices on firm performance. Moreover, this study found that EO moderated this association significantly. In particular, the positive association between social media analytics practices on firm performance was higher for firms that exhibit a high EO than those that exhibit a low EO. This result indicated that firms that implement social media analytics practices achieved higher performance when they exhibited a high EO.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>Social media data analytics should be implemented to strengthen the technological competence of firms. Moreover, firms should integrate EO practices into their implementation of social media analytics to increase their ability to generate substantial improvements in their strategic implementation, thereby enabling them to gain sustainable competitiveness in their market.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>Because SMEs are the driving force for economic growth and development in Thailand, their ability to achieve higher performance when they effectively integrate EO practices into their implementation of social media data analytics could be beneficial for the sustainable development of Thailand, especially in the current data-driven era.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The result that EO moderates the effect in enhancing social media analytics practices’ influence on firm performance provides new knowledge that extends the boundary of research on this topic. The authors provided a theoretical explanation to clarify the way the implementation of social media analytics practices should be integrated with EO to increase the level of performance that firms achieve from such practices.</p><!--/ Abstract__block -->","PeriodicalId":46138,"journal":{"name":"Journal of Asia Business Studies","volume":"281 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2024-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140580940","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":"Critical factors for capacity building of NGOs working in the intellectual disability sector in India: a TISM-MICMAC approach","authors":"Rishabh Rajan, Mukesh Jain, Sanjay Dhir","doi":"10.1108/jabs-02-2023-0061","DOIUrl":"https://doi.org/10.1108/jabs-02-2023-0061","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to identify the critical factors contributing to India-based non-governmental organizations (NGOs) capacity building and value creation for beneficiaries.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>A total interpretive structural modeling technique has been used to develop a hierarchical model of critical factors and understand their direct and indirect interrelationships. The driving force and dependence force of these factors were determined by using cross-impact matrix multiplication applied to classification analysis.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>This study identifies 12 critical factors influencing NGO capacity building in India’s intellectual disability sector across four dimensions. Internal organizational capabilities include infrastructure, staff qualifications, fundraising, vocational activities and technical resources. Second, coordination and stakeholder engagement highlight government and agency collaboration, dedicated board members and stakeholder involvement. Third, adaptability and responsiveness emphasize adjusting to external trends and seizing opportunities. Finally, impact and value creation emphasis on improving value for persons with disabilities (PWDs).</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The findings of this study have practical implications for Indian NGOs working for PWDs. The study provides NGOs with a structural model for improving organizational capacity by identifying and categorizing critical factors into the strategic model.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>There is a scarcity of literature on capacity building for disability-focused NGOs in India. This study seeks to identify critical factors and develop a hierarchical model of those factors to assist policymakers in India in building the capacity of NGOs.</p><!--/ Abstract__block -->","PeriodicalId":46138,"journal":{"name":"Journal of Asia Business Studies","volume":"66 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2024-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140580941","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}
Ioannis Vlassas, Christos Kallandranis, Antonis Ballis, Loukas Glyptis, Lan Mai Thanh
{"title":"What else lies behind the credit rationing? Exploring the issue of employment","authors":"Ioannis Vlassas, Christos Kallandranis, Antonis Ballis, Loukas Glyptis, Lan Mai Thanh","doi":"10.1108/jabs-11-2023-0458","DOIUrl":"https://doi.org/10.1108/jabs-11-2023-0458","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aims to review the literature extensively by analysing recent work and providing a guide for models, data sets and research findings.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This paper reviews the literature extensively by analysing recent work and providing a guide for models, data sets and research findings within the context of capital market imperfections. The authors further break down the literature into closer-in-nature categories for reader’s convenience and comprehension. Finally, the authors address gaps in the existing literature and propose government policies that can tone down the potential effect of credit rationing on employment.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>This paper provides a map of the literature so as to help future researchers in the relevant literature and give a short insight of what has been explored so far.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper is original and is the result of a thorough review of an extensive literature.</p><!--/ Abstract__block -->","PeriodicalId":46138,"journal":{"name":"Journal of Asia Business Studies","volume":"19 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140580945","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}
Cong Doanh Duong, Xuan Hau Doan, Thi Huyen Nguyen, Van Thanh Dao, Thi Phuong Thu Nguyen
{"title":"How karmic beliefs and beliefs in a just world interact to trigger consumer’s pro-environmental consumption behavior: does gender matter?","authors":"Cong Doanh Duong, Xuan Hau Doan, Thi Huyen Nguyen, Van Thanh Dao, Thi Phuong Thu Nguyen","doi":"10.1108/jabs-09-2023-0373","DOIUrl":"https://doi.org/10.1108/jabs-09-2023-0373","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Little is known about how religious-related beliefs (i.e. karmic beliefs and beliefs in a just world) might affect consumers to engage in more environmentally friendly behavior. Drawing on the justice motive theory, this study aims to explore the individual, complementary, congruent and incongruent impacts of karmic beliefs and belief in a just world on consumers’ proenvironmental consumption.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>A sample of 736 consumers was recruited by means of a mall-intercept survey in the most populus cities in Vietnam. An advanced technique – polynomial regression with response surface analysis – was used to test the hypothesized model, whereas the PROCESS macro approach was used to estimate indirect effects.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings indicate that while karmic beliefs do not directly affect proenvironmental consumption, they can inspire environmentally friendly behaviors through belief in a just world. High levels of both beliefs enhance proenvironmental consumption, but imbalanced levels erode such behaviors. Importantly, the findings revealed gender differences concerning the role of religious beliefs in influencing proenvironmental consumption among male and female consumers.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The findings of this study offered several theoretical and managerial implications for proenvironmental consumption.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The research provides new insights into how religious beliefs (karmic beliefs and belief in a just world) affect, interact, balance and imbalance with each other to trigger proenvironmental consumption. The research also contributes to the sustainable consumption literature by indicating the mediation roles of belief in a just world and proenvironmental consumption intention in the relationship between beliefs in karma and actual proenvironmental consumption behavior, as well as offering empirical evidence about the gender differences regarding these relationships.</p><!--/ Abstract__block -->","PeriodicalId":46138,"journal":{"name":"Journal of Asia Business Studies","volume":"267 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2024-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140581089","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}