Purpose: There has been a lack of empirical research examining the relationship between brand gestalt, customer satisfaction, and repurchase intention. The present study aims to fill this theoretical gap by analyzing the influence of brand gestalt on customer satisfaction and repurchase intention in the context of Small and Medium Enterprises (SMEs). Theoretical framework: Brand gestalt is a crucial construct that explains the comprehensive perception of a brand held by customers, and its importance in constructing brand meaning is paramount. Design/methodology/approach: The study employed a quantitative survey approach, using purposive sampling to collect data from 344 SME customers in Manado, Indonesia. The hypotheses were tested using partial least squares structural equation model (PLS-SEM). Findings: The empirical results demonstrated that the four dimensions of brand gestalt (namely, story, sensescape, servicescape, and stakeholder) are significant predictors of customer satisfaction. Additionally, both brand sensescape and servicescape exert a significant impact on customer intention to repurchase, both directly and through the mediating effect of customer satisfaction. While the direct relationship between the story and repurchase intention was not found to be significant, this result provides support for the complete mediating role of customer satisfaction. Research, Practical & Social implications: These findings provide valuable insights for SME practitioners in formulating brand strategies, highlighting that an effective story, sensescape, and servicescape can lead to customer satisfaction and repurchase intention. Originality/value: This study contributes to the existing literature on SME branding by providing the first empirical evidence on the link between brand gestalt, customer satisfaction, and repurchase intention. Moreover, it can aid in the development of effective branding strategies and improve the competitiveness and performance of small businesses, which can have a positive impact on local economies and communities.
Purpose: There is very little empirical research on fraud in non-profit organization. Previous researchers have conducted, and the results are mixed and inconsistent. Only a few models link several variables that have been previously proven to be related to one another. The purpose of this study is to combine the relationships of several variables to examine whether individual morality, effectiveness of internal control and compensation suitability have a significant effect on unethical behavior and its impact also to accounting fraud tendencies in nonprofit organization context. Theoretical framework: This research is based on several theories, namely the theory of moral development, the theory of attribution, the theory of hope and the theory of cheating. Some empirical research also provides varying results. The new model in this study links several variables that have been previously proven to be related to one another. Design/methodology/approach: The research design used is descriptive research using quantitative survey as a data collection method and a structural equation model (SEM) for the data analysis process. The population in this study were all permanent employees working in the office of the Seventh-day Adventist Church, especially in the conference/mission, namely those working as officers, heads of departments and employees working in the finance department. Using convenient sample method, the sample in this study amounted to 156 respondents taken proportionally represent each region of conference, or mission spread in East Indonesia. Findings: The result of this study found that effectiveness of internal control had a significant positive effect on unethical behavior, appropriateness of compensation had a significant negative effect on unethical behavior and unethical behavior had a significant positive effect on accounting fraud tendencies. For individual morality variables, the effectiveness of internal controls and appropriateness of compensation do not have a significant effect on unethical behavior, as well as the effectiveness of internal controls do not have a significant effect on the tendency of accounting fraud. Research, Practical & Social implications: This research contributes to a non-profit organization, in this case the religious organization of the Seventh-day Adventist Church, especially in the Eastern Indonesia region. The results of the study show that organizations need to pay attention to the appropriate compensation variable because it has a significant negative effect on the tendency of accounting fraud. Besides that, because the results of the study show that unethical behavior has a significant positive effect on the tendency of accounting fraud, it is necessary to minimize unethical behavior so that an increase in unethical behavior will increase the tendency of accounting fraud. Originality/value: The new model in this study links several variables that have been previously proven to be related to one another.
Purpose: This study aims to describe the relationship between local Mapalus culture as a practical form of knowledge transfer from academic literature. Theoretical framework: Knowledge nowadays is considered valuable and can keep increasing along with its use. Therefore, knowledge transfer was believed to be an essential factor in implementing knowledge resources and fostering innovation in organizations. Knowledge transfer is a form of information, expertise, experience, idea, and suggestion exchange, which is thought to have a relationship with the Mapalus culture. Therefore, it is also presumed that mapalus is knowledge transfer in practices. Method/design/approach: Literature review approach to see the deeper links between knowledge transfer and local culture mapalus and interviews with several knowledge management experts and mapalus cultural experts. Results and conclusion: The study found contradictory results relating to mapalus. Several national researchers explain that mapalus culture is still well implemented; some researchers explain mapalus has started to lose its original identity due to the entry of financial transactions. Research implications: contradictory research about mapalus raises doubts that knowledge transfer could be practiced through mapalus cultural activities that may not be able to foster innovation capabilities in society and Mapalus' goal of reducing poverty may not be realized if lost its original identity. Originality/value: The present study is unique, where it offers the meaningful explanation mapalus culture and its relation on knowledge transfer in local society.
The objective of this paper is to explore all related literature with multiparadigm accounting research approaches. The literature search strategy begins by looking at literature from sources in the forms of books or sources originating from several databases or search engines including open knowledge maps, google scholar, and z-library. The keywords used for the search are “accounting: science with various paradigms, multiparadigm accounting research, accounting paradigm and paradigm accounting”. From the results of searching and reviewing the literature, including books, journal articles and other electronic sources, various kinds of multiparadigm accounting research were obtained. By knowing the benefits of each of the paradigm viewpoints that have been described, it is good if we take a mixed paradigm approach in accounting research so that research results are of higher quality because they are not only based on one paradigm. Even though in one research using one accounting paradigm, those of us who strongly believe in a certain paradigm still have an open mind towards other paradigms thus enriching our views so that in studying accounting all paradigms are believed to complement one another. This research will greatly contribute to academics in viewing accounting from various perspectives. This literature review classifies multiparadigm accounting research based on more specific groups.
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