This paper aims to extend the enhanced “unified theory of acceptance and use of technology (UTAUT)” model with pandemic precautionary measures (PPM) to examine the variables that influence the adoption of “cashless transactions (CLT)” during pandemic periods such as COVID-19. For this purpose, this research polled 363 people from 15 zones of Chennai City, India. Utilizing the responses, the relationship between components was explored using a PLS-SEM approach in two distinct research models to examine the influence of PPM in the enhanced UTAUT. The results indicate that the model with PPM (model 2) exhibited an improvement over the model without PPM (model 1) in the variance explained of behavioural intention from 77.3 to 82%. Further, in model 1, performance expectation is the most potent predictor of individuals’ intentions to use CLT, and in model 2, performance expectations deteriorated slightly in its ability and PPM became the most potent predictor. Furthermore, these findings reveal that the PPM-included enhanced UTAUT has significantly strengthened its ability to explain behavioural intent to adopt CLT. Thus, this research model has the potential to be of great use in investigating the adoption of CLT in any epidemic period.

This research intends to develop and validate a research model for the adoption of cashless transactions. For this purpose, this study was carried out using a two-stage approach. The first step in developing the conceptual framework for this study was undertaking an extensive evaluation of the prior research. Second, an empirical validation of the conceptual framework that was constructed in this research to investigate the use of cashless transactions was obtained. The study results reveal that twelve independent variables explained 84.7 percent of the variation in behavioural intention to adopt cashless transactions. In addition, performance expectancy is the strongest predictor of users' intentions to embrace cashless transactions, followed by perceptions of the economy's security and economic offence reduction, social influence, perceived trustworthiness, expected level of effort, and innovativeness. Further, in terms of impediments, perceived risk and cost are the negative influence factors influencing behavioral intention to adopt cashless transactions. Furthermore, this study's findings indicate that perceived economy's security (β = 0.279) was the second, and perceived economic offence reduction (β = 0.224) was the third most influential factor in adopting cashless transactions. These findings come from an evaluation of three new independent variables. Therefore, the CTAM has contributed to the literature by comprehensively explaining the user acceptability of cashless transactions. Consequently, this CTAM offers a more in-depth explanation than any other research for why individuals embrace cashless transaction systems.

Purpose The ultimate aim of this paper is to contribute an extension of the unified theory of acceptance and use of technology (UTAUT) model. The modified UTAUT provides a better explanation for the adoption of cashless transactions. However, it does not consider individuals’ perceived countries’ advantages when cashless transactions are made in the economy. Hence, this research investigates whether individuals’ perceived countries’ advantages of the cashless economy influence behavioral intentions of using cashless transactions. Design/methodology/approach A structured questionnaire has administered with 375 respondents in selected commercially vibrant places, such as Shopping Malls, big retail shops, hotels, and the like, covering the 15 zones of Greater Chennai city Corporation, India. From the 375 respondents, 325 respondents returned the filled-in questionnaire in time. For analysis, exploratory factor analyses used for underlying new latent factors from the identified variables used for measuring the individuals’ perceived countries’ advantages of a cashless economy. After identifying the latent factors, the extracted factors regressed with the intention level of using cashless transactions to validate the influence of newly identified factors. Findings The results of the regression analysis proved that the identified new factors, such as Perceived Economic Offense Reduction (PEOR), Perceived Economic Benefit (PEB), and Perceived Economy’s Security (PES), are positively and significantly influencing the behavioral intention of using cashless transactions. Research limitations/implications This study’s unique contribution is the validation of a measurement scale based on individuals’ perception of countries’ advantages when cashless transactions are made in the economy. The scale development in the present study is an essential step toward the advancement of the UTAUT research model, and this study also proved that identified new latent factors such as PEOR, PEB and the PES are positively and significantly influencing individuals’ behavioral intention toward the use of the cashless transaction. Hence, this study’s result may help contribute an extension of the UTAUT model in a comprehensive view, and this extension may enrich UTAUT’s ability to explain and predict the acceptance of cashless transactions. Originality/value In recent literature, many conceptual and empirical studies have discussed the countries’ advantages resulting from cashless transactions. This study attempts to integrate those advantages as variables through measurement instruments, whether they influence the behavioral intention to use cashless transactions from the general public perspective.

Purpose This paper aims to investigate the customers’ response to mandatory activities as per the corporate social responsibility (CSR) laws of India in the Indian hotel industry. Further, it analyzes the influence of mandatory CSR activities of the companies on the purchase intention (PI) of customers with the mediating role of customer satisfaction (CS). It also examines the link between mandatory CSR activities and the customers’ evaluation of corporate. Design/methodology/approach The customers of five-star hotels in Kerala, India, were surveyed, and the proposed model is analyzed with factor analysis and structural equation modelling with mediation analysis. Findings The study proves three propositions, namely, the mandatory CSR activities influence the PIs of customers, the CS partially mediates the relationship of CSR activities on the PI of the customers and the mandatory CSR activities demonstrate a positive impact on customers’ evaluation of corporate in the Indian hotel industry. Originality/value The comprehensive CSR assessment based on hotel customers’ response by considering CSR law in India is a novel outlook. The study will aid in determining the association between mandatory CSR and PI and evaluate the role of mandatory CSR on favorable corporate evaluation.

Purpose This study aims to develop and validate a scale to measure stakeholders' perception of mandatory corporate social responsibility (CSR) activities in the hotel industry in India. Design/methodology/approach CSR items were generated based on a qualitative approach. The underlying factorial structure of the scale is determined using exploratory factor analysis. The measurement model is verified through confirmatory factor analysis with validity checks. Additionally, the nomological and predictive validity of the proposed scale is confirmed through correlation and regression analysis. Findings This study proposed a three-dimensional 17-item scale comprising the environment, social and cultural domains to measure stakeholders' perception of mandatory CSR in the Indian hotel industry. Research limitations/implications This study adds to the literature by providing a comprehensive approach incorporating CSR activities specified by law on CSR measurement. Validated CSR scales are recommended for future studies to measure CSR in India. This study may also serve as a blueprint for other countries to develop context-specific CSR measurement approaches. Originality/value To the best of the authors’ knowledge, this is the first scale development study on mandatory CSR in India. The inclusion of CSR activities prescribed by law on the standardized CSR scale development is a novel outlook.