Reporting of Corporate Social Responsibility Practices : An Evidence from Indian BSE-Listed Companies

Behal, VikaS; Gupta, Munish

doi:10.17010/pijom/2022/v15i3/165633

Cited by 9 publications

(1 citation statement)

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“…Second, the research model was based on the moderator of prior experience with UPI, which was found to have a significant influence on the effects of performance expectancy on behavior intention and social influence on use behavior. This study used an underutilized construct of prior UPI usage experience as a moderator, and the moderation effect was found to be significant, demonstrating that prior experience with similar types of technology can influence a user's intention to use new technology (Behal and Gupta 2022). The moderating effect can be explained by the fact that a user who has prior experience with UPI services may have seen a significant improvement in their day-to-day transaction performance and may have the same expectations when using new CBDC.…”

Section: Scientific Implicationsmentioning

confidence: 90%

Does Previous Experience with the Unified Payments Interface (UPI) Affect the Usage of Central Bank Digital Currency (CBDC)?

Gupta

Taneja

Sharma

et al. 2023

JRFM

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In this study, we examined the influence of users’ experiences with the unified payments interface (UPI) system on the usage behavior of central bank digital currency (CBDC) in India. Our research developed a novel conceptual framework that investigated the relationships between technology, cognitive factors, and behavioral intentions towards CBDC use. The framework integrated UPI usage experience as a moderator within existing models of behavioral intentions and use behaviors. We collected data through a survey conducted in major Indian cities during the pilot launch of CBDC. By utilizing a partial least squares structural equation model (PLS-SEM), we analyzed the proposed model and the relationships between the constructs. Our findings revealed the significant impact of hedonic motivation and performance expectancy on users’ behavioral intentions towards CBDC. Social influence also played a significant role in CBDC usage. Furthermore, we identified that prior UPI usage negatively moderated the relationship between performance expectancy and behavioral intention, as well as the relationship between social influence and use behavior. However, prior UPI usage did not significantly moderate the relationships between perceived risk, hedonic motivation, behavioral intention, and use behavior. These findings contribute to our understanding of the factors influencing CBDC adoption and usage behavior in India.

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Section: Scientific Implicationsmentioning

confidence: 90%