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The Internet of Things (IoT) offers substantial potential for improving efficiency and effectiveness in various applications, notably within the domain of smart construction. Despite its growing adoption within the Architecture, Engineering, and Construction (AEC) industry, its utilization remains limited. Despite efforts made by policymakers, the shift from traditional construction practices to smart construction poses significant challenges. Consequently, this study aims to explore, compare, and prioritize the determinants that impact the acceptance of the IoT among construction practitioners.

Based on the integrated model of Unified Theory of Acceptance and Use of Technology (UTAUT2), Task-Technology Fit (TTF), and perceived risk. A cross-sectional survey was administered to 309 construction practitioners in China, and the collected data were analyzed using structural equation modeling (SEM) to test the proposed hypotheses.

The findings indicate that TTF, performance expectancy, effort expectancy, hedonic motivation, facilitating conditions, and perceived risk exert significant influence on construction practitioners’ intention to adopt IoT. Conversely, social influence and habit exhibit no significant impact. Notably, the results unveil the moderating influence of gender on key relationships – specifically, performance expectancy, hedonic motivation, and habit – in relation to the behavioral intention to adopt IoT among construction practitioners. In general, the model explains 71% of the variance in the behavioral intention to adopt IoT, indicating that the independent constructs influenced 71% of practitioners’ intentions to use IoT.

These findings provide both theoretical support and empirical evidence, offering valuable insights for stakeholders aiming to gain a deeper understanding of the critical factors influencing practitioners’ intention to adopt IoT. This knowledge equips them to formulate programs and strategies for promoting effective IoT implementation within the AEC field.

This study contributes to the existing literature by affirming antecedents and uncovering moderators in IoT adoption. It enhances the existing theoretical frameworks by integrating UTAUT2, TTF, and perceived risk, thereby making a substantial contribution to the advancement of technology adoption research in the AEC sector.

This study examines the intricate relationship between family influence and perceived justice in performance management systems within family firms. Recognizing the unique dynamics that family ownership brings to human resource practices, the research aims to delineate how family presence affects both the process and the perception of fairness in performance evaluations.

Using a conceptual framework, the research adopts a dual-method approach, combining a comprehensive literature review with theoretical modeling. The study synthesizes existing research and theoretical insights to explore the effects of family influence on the perceived fairness of performance management practices.

The findings reveal that family influence profoundly shapes fairness perceptions in performance management, impacting family and non-family employees. It affects systems' design, implementation and reception, with mechanisms including resource distribution and criteria alignment. Specifically, family influence molds fairness perceptions within the performance management process, enhancing organizational performance and fostering trust in family businesses, thus supporting sustainable growth.

This study contributes to the family business and human resource management literature by providing a nuanced understanding of how family dynamics influence perceptions of justice in performance management. It underscores the dual role of family influence in enhancing and complicating fairness perceptions, thus offering a balanced view that can inform academic research and practical HR management in family firms.

This study aims to investigate the determinant factors of Islamic financial literacy (IFL) of the Z generation in Indonesia. As the role of family and social influence play an important role in shaping a person’s character, behavior and understanding, especially for the young generation in Indonesia, so this study proposed communication pattern in the family, financial socialization in family and social influence along with religiosity and sociodemographic factors as determinant factors of the IFL in Indonesia.

This study applied survey method with online questionnaire. There are 978 respondents from various provinces in Indonesia who were participated in this study. Then, data were analyzed by using Structural Equation Model.

Based on data analysis, this study found that communication pattern in the family, social influence, religiosity and sociodemographic factors have a significant influence on the IFL. Meanwhile, financial socialization in the family has no significant influence on IFL.

The results can be useful for Indonesian government especially in making decision and policy to encourage the increase in IFL in Indonesia.

This study has a theoretical contribution in providing comprehensive framework regarding the relationship between IFL and its underlying factors such as individual factors, family and social factors. In addition, this study also focused on the IFL of generation Z − an aspect that has been overlooked in previous studies.

Previous studies on social influence and virtual product adoption have mainly taken users’ purchase behavior as a dichotomous variable (i.e. purchasing or not). Given the prevalence of competing versions (basic vs upgraded) of a virtual product in online communities, this paper investigated the differences in the effect of social influence on users’ adoption of basic and upgraded choices of a virtual product. It also examined how the effect varies with users’ social status and user-level network density.

A natural experiment was conducted in an online game community. Two competing versions (basic vs upgraded) of a virtual product were provided for in-game purchase while a random set of users selected from 897,765 players received the notification of their friends’ adoption information. A competing-risk model was used to test the hypotheses.

Social influence exerts a stronger positive effect on users’ adoption of the upgraded virtual product than of the basic virtual product. Middle-status users have the greatest (least) susceptibility to social influence in adopting the upgraded (basic) virtual product than low- and high-status users. User’s network density enhances the effect of social influence on adoption of both virtual products, even more for the upgraded one.

This research contributes to the social influence and product adoption literature by disentangling the different effects of social influence on basic and upgraded versions of a virtual product. It also identifies the boundary conditions that social influence works for each version of the virtual product.

The majority of Malaysian firms are small and medium-sized enterprises (SMEs), and the hospitality industry is no exception. However, a study on environmental management systems (EMS) reveals that relatively few studies have observed EMS implementation in small and medium-sized enterprises hotels (SMEHs). Hence, this study aims to determine the link between institutional influences and mediating effects of top managers' perceived benefits toward EMS implementation by Malaysian SMEHs.

The results of a questionnaire survey of 252 SMEHs managerial-level professionals using Smart-PLS software provide some explanation for the marginal action taken by these SMEHs to improve their environmental performance.

Based on the findings, five variables might stimulate the implementation of an EMS: regulatory influences, customer influences, competitor influences, employee influences and manager attributes influences.

This study significantly advances understanding of EMS and SMEHs, offering a replicable research framework applicable across industries and countries. Scholars can leverage the framework for further exploration, while managers should recognize institutional influences on EMS implementation.

Given that this study is one of the few that investigates the institutional influences and perceived benefits of EMS implementation, it may provide valuable information for future research on the hospitality industry and the SMEHs among researchers and practitioners.

This study aims to investigate the influences on the digitalization of management control and the effects of this digitalization on management control tasks performed, management control instruments used and the organization of management control.

This empirical analysis is based on a survey of 189 management accountants and managers responsible for management control in Germany, Austria and Switzerland. Logistic regression analyses were used to test the investigated effects.

This study finds that digital competencies, standardization of processes and data management contribute to the digitalization of management control. This study further finds that digitalization significantly increases the coverage of strategic and operational management control tasks and the use of operational management control instruments but not of strategic instruments.

This study investigates the influence of digitalization in management control on strategic and operational management control tasks, instruments and organizations. In contrast, prior research has focused on single aspects of management control or analyzed the impact on the entire company. This is also the first study, to the best of the authors’ knowledge, to systematically identify potential influences on the digitalization of management control and analyze them empirically.

Carbon reduction in the construction supply chain can critically affect the construction industry’s transition to an environmentally sustainable one. However, implementing carbon reduction in all parties is restricted because of the poor understanding of the drivers influencing the low-carbon construction supply chain (LCCSC). The purpose of this paper is to systematically identify the drivers of LCCSC, analyze their causality, and prioritize the importance of their management.

A decision-making analysis process was developed using an integrated decision-making trial and evaluation laboratory (DEMATEL)–analytical network process (ANP). First, the hierarchical drivers of the LCCSC were identified through a literature review. The DEMATEL method was subsequently applied to analyze the interactions between the drivers, including the direction and strength of impact. Finally, the ANP analysis was used to obtain the drivers’ weights; consequently, their priorities were established.

Various factors with complex interactions drive LCCSC. With respect to their influence relationships, incentive policy, regulatory policy, consumers’ low-carbon preference, market competition, supply chain performance, and managers’ low-carbon awareness have more significant center degrees and are cause drivers. Their strong correlations and influence on other drivers should be noticed. In terms of weights in the driver system, regulatory policy, consumers’ low-carbon preference, supply chain performance, and incentive policy are the key drivers of LCCSC and require primary attention. Other drivers, such as supply chain collaboration, employee motivation, and public participation, play a minor driving role with less management priority.

Despite some contributing studies with localized perspectives, the systematic analysis of LCCSC drivers is limited, especially considering their intricate interactions. This paper establishes the LCCSC driver system, explores the influence relationships among the drivers, and determines the key drivers. Hence, it contributes to the sustainable construction supply chain domain by enabling decision-makers and practitioners to systematically understand the drivers of LCCSC and gain management implications on priority issues with limited resources.

This paper develops and tests a theoretical model that draws on the Diffusion Contingency Model and the Theory of Human Behavior to explain the factors influencing users’ acceptance of accrual accounting in terms of two distinct dimensions: behavioral intention and usage behavior.

Based on surveyed data from financial departments and directorates of different Greek general government entities, the paper uses factor analysis to build a theoretical model that assesses the factors influencing behavioral intention to adopt and usage behavior of accrual accounting. Then, it tests the relationship between behavioral intention and usage behavior through structural equation modeling.

The theoretical model suggests that the expected improvement of the quality of financial information and political and financial support are the most important determinants of behavioral intention. Usage behavior is mainly influenced by the compatibility between the existing legal framework and the new accounting system. The structural equation modeling identifies a statistically significant positive influence of behavioral intention on usage behavior.

The study provides valuable insights regarding the timing and focus of the actions taken by policymakers when designing accounting reforms. Special attention is drawn to the factors influencing behavioral intentions, as these are found to influence usage behavior significantly.

The study extends prior research on the diffusion of accounting innovations by breaking down the diffusion process into intentions-oriented actions aiming to promote accrual accounting and increase acceptance and implementation-oriented actions aiming to facilitate successful implementation.

The present study aims to investigate the relationship between institutional influence and performance, mediated through transformational leadership (TL) and moderated by barriers, situational factors, communication and implementation.

Using a structured survey instrument, data were collected from 370 faculty members from 31 higher educational institutions in southern India. After checking the psychometric properties of the instrument, the authors used Hayes’s PROCESS to test the direct hypotheses and three-way interactions.

The results revealed that TL mediated the relationship between institutional influence and performance. Further, the findings supported the three-way interactions between (1) institutional influence, barriers and communication positively affecting TL; and (2) TL, situational factors and implementation affecting the performance of faculty members.

This study underscores the importance of TL for the smooth functioning of higher educational institutions and achieving superior performance, especially in the new normal context after the global pandemic.

This study makes several significant recommendations to administrators in higher educational institutions, in addition to contributing to the vast literature on TL. The study suggests that administrators must invest resources in developing TL skills so that employees reach their fullest potential and contribute to achieving organizational goals. In addition, leaders in organizations need to exercise a transformational style to combat the new normal post-pandemic academic environment.

This study provides new insights into the importance of TL style and institutional influence to enhance performance. To the best of our knowledge, the conceptual model developed and tested the first of its kind in India, significantly contributing to theory and practice.

Problems such as information asymmetry and a lack of trust among construction practitioners damage the quality and progress of construction projects. The decentralization, transparency, traceability and temper-proof nature of blockchain technology (BCT) can provide solutions and facilitate multiparty cooperation. However, BCT acceptance in the construction industry is relatively low, and there are few pilot projects adopting BCT. Most relevant literature focuses on BCT acceptance at the industry and organizational levels, but the impact of non-managerial practitioners executing BCT or the traditional approach in day-to-day work tends to be disregarded. This study aims to establish a theoretical model of BCT acceptance, identify key influencing factors and paths of behavioral intention to adopt BCT and promote strategies to enhance BCT adoption.

A new BCT acceptance model for construction practitioners was proposed. A survey was performed with 203 construction practitioners in Shenzhen, China and post-survey interviews were conducted with four BCT experts for validation. Covariance-based structural equation modeling was used to examine the influence paths and moderating effect analysis was performed to check practitioners’ differential perceptions.

Performance expectancy, social influence, facilitating conditions and perceived behavioral control significantly and positively influence behavioral intention to accept BCT, while impacts from effort performance and risk are negative. Overcoming obstacles related to the effort required for BCT adoption and effective risk management will be essential to unlocking BCT’s transformative potential. Then, the moderating effects of respondents’ gender, degree and BCT knowledge as well as the project type involved were analyzed. Continued adoption of BCT in the construction industry has the potential to revolutionize project management, transparency and trust among stakeholders.

The findings of this research can help practitioners and government agencies understand crucial influencing factors and pathways of BCT acceptance. Targeted measures, such as increasing practitioners’ benefits and sense of BCT usefulness, conducting pilot projects and increasing publicity, were proposed for project leadership teams to enhance BCT adoption. This may lead to increased efficiency, reduced disputes and more streamlined and secure construction processes, ultimately enhancing the industry’s overall performance.

Few studies have explored BCT acceptance from the perspective of non-managerial construction practitioners. The BCT acceptance model proposed in this study is a novel adaptation of previous technology acceptance models, with new factors (risk and perceived behavioral control) and moderating variables (degree, BCT knowledge and project type) added for better understanding of non-managerial practitioners’ perceptions and differences.