This study examines the moderating role of technology anxiety (TA) in the relationship between trust, satisfaction, and the intention to use facial recognition payment (FRP), focusing on the senior citizens in Tangshan City, China. With the latest development of China's cashless society, FRP has been widely adopted among young generation due to its convenience and security. However, senior citizen users face significant psychological barriers due to technology anxiety as mentioned by many studies. The research integrates the framework of Belief-Attitude-Intention (B-A-I) framework and the Technology-Organization-Environment-Individual (TOE-I) to propose a theoretical model and develop research hypotheses, with a focus on analysing how technology anxiety moderates the relationship between attitudes and behavioural intentions, specifically on senior citizen users. At the theoretical level, this study expands the theoretical perspective of biometric payment system adoption research by introducing technology anxiety as a moderating variable. At the practical level, the findings provide reference for policymakers and businesses to design elderly-friendly digital payment solutions, suggesting targeted interventions (e.g., digital literacy training) to reduce technology anxiety and promote the adoption of emerging payment technologies among the elderly. Suggestion will be made to improve the adoption level of FRP among the golden age citizen.

This study is primarily focused on the determination of the influence of Trust in AI-driven marketing on Brand Loyalty, with Adoption Intention as a mediating factor among Generation Z consumers. The data were collected from 450 respondents and analyzed through Structural Equation Modeling using SPSS AMOS. The psychometric properties resulted in CFI = 0.980, TLI = 0.974, RMSEA = 0.062, SRMR = 0.031, which demonstrates excellent fit indices confirming the model’s reliability and validity. Results show that trust is a significant predictor of both adoption intention (β = 0.718, p < .001) and brand loyalty (β = 0.410, p < .001), while adoption intention strongly influences brand loyalty (β = 0.717, p < .001). As to the mediation analysis, the result confirmed a significant indirect effect (β ≈ 0.390, p = 0.001), indicating that adoption intention partially mediates the trust–loyalty relationship. The findings of the study present a significant view on the importance of trust in shaping AI-aided marketing and its adoption, leading to loyalty among Generation Z consumers. This study adds to the literature of the Technology Acceptance Model and Relationship Marketing Theory, and provides managerial insights on how brands can enhance customer loyalty through proper implementation of trustworthy AI-driven marketing practices.

The study examines the mediating effect of trust on the relationship between procedural fairness and voluntary tax compliance among employees required to report underpaid tax returns due to a regulatory change. This study surveys employees of a state university in Central Java, Indonesia. Our sample comprises 165 employees. The results suggest that procedural fairness and trust in authorities play crucial roles in promoting voluntary tax compliance. This study also reveals the complementary and partial mediation effect of trust on the relationship between procedural fairness and voluntary tax compliance. This study is the first to investigate the process of achieving voluntary tax compliance among employees in a regulatory-alteration context in a developing country. This study highlights the importance of tax authorities moving beyond the traditional compliance model by building trust through fair treatment when seeking to encourage honest tax reporting among employees.

The research examines the factors that influence consumers' behavioral intention (BI) to utilize Buy-Now, Pay-Later (BNPL) services, with the addition of two outside variables, Gamification (GM) and Perceived Value (PV), in the Technology Acceptance Model (TAM). The authors adopted a quantitative deductive method, conducting an online survey of 280 university students in Chennai. The authors used Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the ten hypotheses about the relationships of the variables using SmartPLS 4. The results showed that all ten hypotheses were positive, indicating the model's robustness. GM significantly impacted PV (β = 0.577, t = 13.602, p < 0.001), attitude (ATT) (β = 0.241, t = 4.284, p < 0.001), and BI (β = 0.134, t = 2.073, p < 0.05), demonstrating GM's motivational aspect of BNPL services. In addition, Perceived Ease of Use (PEU) significantly impacted Perceived Usefulness (PU) (β = 0.491, t = 11.201, p < 0.001) and ATT (β = 0.309, t = 5.177, p < 0.001), while PV had a significant impact on BI (β = 0.188, t = 2.980, p < 0.01). The model was able to explain 43.5 of % variance of Behavioral Intention (BI) and 28.9 of % variance of Actual Usage (AU), suggesting reasonable explanatory and predictive validity. This study contributes to the fintech adoption literature by adding experiential and psychological dimensions to the TAM and has practical relevance for practitioners seeking to build interesting, value-oriented, and socially responsible BNPL services targeted at younger consumers.

This study investigates the role of second-line leadership development in achieving competitive advantage within the Federal Authority for Identity, Citizenship, Customs, and Port Security (ICP) in the United Arab Emirates. Using a descriptive–analytical approach, data were collected through a questionnaire distributed to a random sample of 214 employees, determined according to the Krejcie and Morgan table. Second-line leadership development was measured through development, empowerment, and motivation, while competitive advantage was assessed through service quality, innovation, and operational efficiency. The results indicate a high level of leadership development and competitive advantage within ICP. Regression analysis reveals a statistically significant positive effect of second-line leadership development on competitive advantage, with leadership development exerting the strongest influence. The study highlights the strategic importance of developing second-line leaders to enhance institutional performance and sustainability in public sector organizations.

This study examines how financial technology influences the sustainability of MSME’s in West Kalimantan, with particular attention to how digital payment convenience acts as a moderating factor in this relationship. The sample in this research consists of 200 MSMEs. The sample technique used in this study was random sampling. The data used in this research is primary data collected through questionnaires. The analytical tool used in this research is SEM (Structural Equation Modeling). The research results show that digital financial inclusion and ease of digital payment have a significant positive effect on the business sustainability of MSMEs, while digital financial innovation and digital financial literacy do not affect MSME business sustainability. Ease of digital payment can moderate the relationship between digital financial literacy and MSME business sustainability. The total effect results also show that Ease of Digital Payment can strengthen the relationship between Digital Financial Literacy and MSME Business Continuity.

As countries with the largest Muslim populations, Indonesia and Malaysia are committed to being the leaders of the halal cosmetics business in the world. Their government regulation stated that Muslim consumers must use halal cosmetics, while the intention to purchase halal cosmetics among Muslim Gen Z, as a massive user of cosmetics, is still low. Therefore, what should the two countries do to realize their commitment? This research aims to compare Indonesian and Malaysian Muslim Gen Z’s purchase intentions for halal cosmetics and to examine the moderating effect of their respective governments’ regulations on these intentions. The Multiple Linear Regression statistical analysis tool was applied with 120 Gen. Z Muslim respondents, each from Indonesia and Malaysia. The findings conclude that Gen Z’s intention to buy halal cosmetics is influenced by religiosity, halal awareness, price, promotion, and brand image, with government regulation also moderating this relationship. Malaysian Gen Z purchase intention is stronger than Indonesian Gen Z. It is hoped that the two countries may become the center of the global halal cosmetics industry, as Gen Z purchase intention for halal cosmetics and its sales increase. From the researchers’ knowledge, this is the first study to use this framework.

This study examined the nexus between e-tax system adoption and tax compliance through the mediating and moderating role of taxpayer satisfaction and taxpayer system competence in the post Covid-19 pandemic era in Nigeria. A quantitative method of analysis was employed through an adapted questionnaire which was distributed to 480 taxpayers, asking about their thoughts on e-tax system adoption regarding compliance costs, security, quality of service, and time spent filing returns.[1] The findings reveal a significant and positive relationship between each element of hypothesis one (H1a-d) and tax compliance. Hypotheses 2b, 2c, and 2d also showed significant positive relationships with taxpayer satisfaction. However, cost as an e-tax system adoption factor did not significantly affect taxpayer satisfaction (H2a: β = -0.051, t = 0.153, p = > 0.010). Conversely, H3 revealed a substantial and positive correlation between e-tax system competency and tax compliance (β = 0.042, t = 5.606, p = < 0.05). The indirect effect of taxpayer satisfaction on the link between e-tax system adoption influencers and tax compliance was also found to be significant, while social media did not significantly moderate the SAT-SMP path to a positive level (H4a-d: β = 0.078, t = 0.564, p > 0.05). By providing useful information on taxpayer satisfaction and e-tax system competence, the study offers new insights into the factors influencing e-tax adoption and compliance in a developing country. This information can be used to inform policy and practice in Nigeria.

This study investigates the impact of cost and management accounting (CMA) practices on operational efficiency and service quality in the hotel industry of Uttar Pradesh, India. Drawing on the Resource-Based View (RBV) and the Service-Profit Chain framework, the research conceptualises CMA practices as strategic organisational resources that enhance service outcomes through improved operational performance. A quantitative, cross-sectional survey design was adopted, collecting data from 476 hotels across various categories, ownership types, and locations. Using structural equation modelling (SEM), the study examines the relationships between five dimensions of CMA practices—budgeting, costing, performance measurement, decision support, and technology and analytics—operational efficiency, and service quality. The findings reveal that costing, decision support, and technology and analytics significantly enhance operational efficiency, while budgeting and performance measurement show no significant effects. Operational efficiency has a strong positive influence on service quality and mediates the effects of costing, decision support, and technology and analytics on service outcomes. The results highlight the strategic importance of adopting modern, technology-driven CMA practices to achieve operational excellence and deliver superior guest experiences. This study extends accounting and hospitality literature by providing empirical evidence from an emerging economy context and offers practical insights for hotel managers, policymakers, and professional bodies. It underscores the need for data-driven, analytics-enabled accounting systems to strengthen competitiveness and enhance service quality in dynamic hospitality environments.

The aim of the study was to carry out a comprehensive assessment of the level of development of organic farming and the effectiveness of the use of innovative marketing tools in the green agribusiness of Ukraine. It was found that the share of organic agricultural land in Ukraine increased from 0.6% in 2019 to 1.2% in 2025, which corresponds to a growth rate of 12.2% per year. The introduction of innovative marketing tools among Ukrainian enterprises is on average 38.3%. In particular, ESG reporting is used by 28% of companies, digital marketing by 35%, eco-labelling by 42%, and social media is used by 48% of enterprises. Correlation analysis showed a strong direct relationship between the use of marketing tools and the effectiveness of a green brand: ESG reporting – 0.71, digital marketing – 0.78, eco-labelling – 0.82, social networks – 0.76. Regression analysis confirmed the statistical significance of all factors (p<0.01), with the highest impact on brand performance being eco-labelled (b=0.78). The study confirms that the comprehensive implementation of ESG practices, digital marketing, and eco-labelling has a positive impact on the competitiveness of enterprises and shaping of sustainable green brands.