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This paper aims to comprehensively analyze the factors influencing the adoption intentions of the digital rupee, a digital currency, among users in India.

Drawing upon the Technology Acceptance Model (TAM), the study examines the relationships between cognitive beliefs (perceived usefulness, perceived ease of use, perceived trust, perceived self-efficacy, perceived cost and awareness), affective belief (attitude) and adoption intention of the digital rupee. The study uses a structured questionnaire to collect primary data from 1,707 respondents, which are then analyzed using structural equation modeling.

The results indicate that perceived usefulness and perceived ease of use significantly impact users' attitudes toward the digital rupee, as well as their adoption intentions. The findings further reveal that perceived trust, perceived self-efficacy, and awareness positively influence attitude and adoption intention. On the other hand, perceived cost exhibits a negative effect on attitude and adoption intention. These results provide empirical evidence on the factors that shape users' attitudes and intentions toward adopting the digital rupee.

The research methodology used in this study ensures rigorous data collection and analysis. The structured questionnaire enabled the collection of detailed information from a large sample of respondents, allowing for robust statistical analysis. The utilization of structural equation modeling facilitated the examination of complex relationships among variables, enhancing the reliability and validity of the findings.

The study's findings offer practical guidance for policymakers, financial institutions and researchers in shaping digital currency regulatory frameworks, tailored financial services and further exploration of adoption dynamics.

The research has social implications by potentially influencing the way individuals and communities in India engage with digital currencies, impacting financial inclusion and digital economic participation.

This research contributes to the understanding of the adoption of digital currencies in India and provides valuable insights for policymakers, financial institutions and researchers in the field of digital finance and technology adoption.

The article aims to establish whether the degree of aversion to inflation and the responsiveness to deviations from potential output have changed over time.

This paper assesses time variation in monetary policy rules by applying a time-varying parameter generalised methods of moments (TVP-GMM) framework.

Using monthly data until December 2022 for five inflation targeting countries (the UK, Canada, Australia, New Zealand, Sweden) and five countries with alternative monetary regimes (the US, Japan, Denmark, the Euro Area, Switzerland), we find that monetary policy has become more averse to inflation and more responsive to the output gap in both sets of countries over time. In particular, there has been a clear shift in inflation targeting countries towards a more hawkish stance on inflation since the adoption of this regime and a greater response to both inflation and the output gap in most countries after the global financial crisis, which indicates a stronger reliance on monetary rules to stabilise the economy in recent years. It also appears that inflation targeting countries pay greater attention to the exchange rate pass-through channel when setting interest rates. Finally, monetary surprises do not seem to be an important determinant of the evolution over time of the Taylor rule parameters, which suggests a high degree of monetary policy transparency in the countries under examination.

It provides new evidence on changes over time in monetary policy rules.

Inaction inertia occurs when people are less likely to act on a similar but inferior option after missing a superior opportunity, compared to if they had not missed out. This study aims to explore how promotional formats and their sequence affect the inaction inertia effect in online shopping, under the assumption of economic equivalence.

The authors performed two online experiments and analyzed the data by analysis of variance.

The findings indicate that, under the premise of economic equivalence: Monetary promotions exhibit a higher inaction inertia effect on consumers than nonmonetary promotions. When consumers miss a more favorable promotion and subsequently encounter a relatively less attractive one presented in a different promotional format, the inaction inertia effect is lower than when reencountering the same promotion format. When consumers miss a better monetary promotion and presently encounter a relatively less attractive nonmonetary promotion, the inaction inertia effect is lower than when they miss a superior nonmonetary promotion and currently encounter a relatively less attractive monetary promotion.

This study reveals the sequence effects of promotional formats, indicating that nonmonetary promotions following monetary ones effectively reduce inaction inertia. A strategically sequenced set of formats enhances consumer recommendations, mitigating inaction inertia. These findings open new research paths, providing insights into the impact of promotional format sequences on the inaction inertia effect. Consequently, this knowledge helps e-retailers in implementing effective promotional strategies and driving online purchases.

Exploring the current phenomenon of the cash waqf-linked sukuk (CWLS) program issuance that involves Islamic banks in Indonesia, this paper aims to investigate the key barriers and intentional behaviors in realizing wealthy Muslims’ contribution to the program using the intermediary function of Islamic banks. Moreover, this study provides a conceptual framework to set effective marketing strategies to encourage wealthy Muslims to become cash waqf founders and sustain their contribution.

This qualitative study used a literature review and in-depth interviews to generate insights for developing a model of wealthy Muslims’ behavior toward cash waqf programs held by Islamic banks.

The study identified low trust, literacy and transparency as the biggest barriers to cash waqf contributions, but suggests that a greater role for Islamic banks, personal engagement and innovative product offerings can help to overcome these barriers. The study also identified three new behavioral dimensions that are important for understanding wealthy Muslims’ contributions to cash waqf: personal financial planning, accountability and political issues. Based on these findings, the study proposes 10 strategies for all stakeholders to pursue in the short and medium term to promote cash waqf contributions from wealthy Muslims.

This study only involved respondents from three major cities in Indonesia: Jakarta, Bandung and Surabaya because these cities have a large number of wealthy Muslims. Future research can collect more samples from all major cities in Indonesia or other Muslim majority countries, and use other qualitative methodology such as phenomenological, ethnographic, grounded theory, case study or action research. The findings of this study can be the starting point for further research and the proposed conceptual framework requires empirical testing in the future.

The findings of this study can be a basis for policymakers and the Islamic financial industry in formulating marketing, education and socialization strategies for innovative cash waqf programs.

The findings of this study will support the acceleration of cash waqf collection for cash waqf initiatives through Islamic banks. Moreover, with a better understanding of the factors impeding and motivating the most potential Muslim groups to contribute to the innovative cash waqf program, the ultimate goal of higher national socio-economic development becomes more attainable.

To the best of the authors’ knowledge, this study is the first to investigate wealthy Muslims’ behavioral factors for contributing to innovative cash waqf held by Islamic banks, from various stakeholder perspectives. It fills a research gap in the literature on innovative cash waqf and behavior.

Several waste bin sanitation initiatives have been introduced in Ghana to address the surge in indiscriminate solid waste disposal in households. What is not known are the behavior factors that determine the acceptability and use of waste bins. This study aimed to identify the determinants of waste bin acceptability and use in Ghana using the theory of planned behavior (TPB).

Data on waste bin acceptability and usage were collected from 881 households in the Volta and Oti regions of Ghana. The data were analyzed using the partial least squares-structural equation modeling technique in SmartPLS 3 software.

The coefficient of determination (R-squared value) of the original TPB and the extended model explained 39.9 and 44.7% of the variance in waste bin acceptability and use intentions, respectively. The results revealed that attitudes (ß = 0.114, t = 3.322, p < 0.001), subjective norms (ß = 0.306, t = 6.979, p < 0.001) and perceived moral obligation (ß = 0.352, t = 8.062, p < 0.001) significantly predicted household waste bin acceptability and use behavior intentions, but perceived behavioral control (ß = −0.003, t = 0.064, p < 0.949) did not influence behavior intentions significantly.

The study provides valuable insights into the behavioral factors to be prioritized by waste management service providers to improve household waste bin acceptability and usage.

This is one of Ghana's first studies investigating the behavioral determinants of waste bin acceptability and usage.

The purpose of this study is to examine how halal marketing affects intention and to assess the mediating effects of halal awareness and halal attitude on the relationship between halal marketing and intention towards halal cosmetics.

This study adopted a quantitative methodology and used a convenience sampling approach to acquire data from 266 respondents from different regions of Bangladesh. The survey was conducted from December 2022 to February 2023. The data were analysed and hypotheses were tested using partial least square structural equation modelling.

The findings suggested that all the formulated hypotheses were significant, indicating that halal marketing positively influenced intention towards halal cosmetics. Moreover, the relationship between halal marketing and consumers’ intentions to buy halal cosmetics was mediated by halal awareness and attitude.

The practical implications of this study are pertinent for Bangladeshi marketers of halal cosmetics. The results of this study will enable the manufacturers and marketers in the halal cosmetics industry to better target their respective customer base. The findings suggest that marketers of halal cosmetics should focus on creating awareness and fostering positive attitudes towards halal products among consumers.

This research has incorporated and tested the impact of halal awareness and halal attitudes as mediating constructs on intention towards halal cosmetics and found both constructs exert a statistically significant impact. Moreover, this paper investigated the halal marketing construct as a higher-order construct consisting of different components of marketing, while previous studies have been found to consider halal marketing as a first-order construct.

This study aims to delve into the varying impacts of different types of emotions conveyed through retailers' review request texts on consumers' intention to write a review.

To verify the relationships between these variables, two laboratory experiments were conducted in this study.

The findings indicate that when accompanied by an objective statement, texts that evoke empathy and favor have a positive influence on consumers' inclination to write a review. Moreover, by examining the underlying mechanism, this study uncovers two interconnected mediators, namely persuasive intent and cognitive (affective) resistance, along with empathy and helping intention. Additionally, the study explores the moderating role of customer satisfaction with the product, shedding light on the contextual factors that influence the effects of emotional cues in review texts.

This research contributes to the literature and practice by focusing on the process of retailers' generating online reviews. This is one of the first studies to systematically examine the effects of emotional text in retailers' review request on consumers' reviewing intention from the perspective of emotional evocation. The experimental findings and the underlying mechanisms emphasize the impact of different types of emotions in retailers' review requests texts on consumers' reviewing intentions. It can help retailers better understand the psychological reactions of consumers when they ask reviews, which provide theoretical support for retailers to design more reasonable asking texts.

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

This study aims to test the effect of cause-related marketing (CRM), campaign-related marketing and consumer-related antecedents on consumers’ behavioral responses in a developing-country context.

A descriptive cross-sectional research design was used. An online questionnaire was distributed, and a sample of 738 Egyptians was obtained. Both the SPSS25 and Smart PLS software were used to report the results.

Results revealed that campaign-related antecedents had stronger effects on consumer attitudes than consumer-related antecedents. The most important campaign-related antecedents were brand function fit and hedonic product type. Extrinsic religiosity affected brand attitude and was also the most important predictor of purchase intention. Other predictors of purchase intention were brand attitude, hedonic product type and brand function fit. Furthermore, the effect of brand attitude on purchase intention was positive and significant. Cause involvement and others’ – centered attribution of corporate motives positively moderated the relationship between attitudes and purchase intention. Conversely, skepticism and self-centered attribution of corporate motives negatively moderated brand attitudes and purchase intention relationships. Research implications and suggestions for future research were also presented.

The study contributes to the existing academic literature by providing a better understanding of the effect of consumer and campaign-related variables on consumer attitudes and purchase intentions in a CRM context. It also helps understand the role of the two dimensions of religiosity in forming attitudes and purchase intentions for CRM campaigns. Furthermore, the research examines two possible moderators of the attitude–behavior gap through the lenses of signaling theory, prosocial behavior theory, theory of reasoned action and attribution theory.

This paper aims to draw on values theory, associative network theory and schema congruity theory to examine how consumers attribute human-like values to product categories and products, and how these attributions affect product evaluations.

Study 1 randomly assigned 925 respondents to one of three product categories (cars, mobile phones and vacations). They were asked about their values and to attribute values to an assigned product category. Study 2 randomly assigned 919 respondents to one of the four value-expressive car conditions. They were asked to attribute values to the car, and then about their attitudes and purchase intentions.

Respondents attributed human-like values to product categories and products that were distinct and reflected the motivational compatibilities and conflicts inherent in the circular structure of human values. Moreover, multifaceted value congruity effects were found to positively influence attitudes and intentions to purchase a car, including congruity with product category values-schema, consumers’ personal values-schema and the structure of human values.

The authors demonstrate how a cognitive memory-based view can be used to better understand the complexities of the attribution of human-like values to products and product categories. Moving beyond the attribution of brand personality, this study shows the importance of not only understanding the attributions of values to a product but also considering how these attributions interact with the more abstract product category values to influence evaluations.