The adoption of metaverse in the retail industry and its impact on sustainable competitive advantage: moderating impact of sustainability commitment

Abumalloh, Rabab Ali; Nilashi, Mehrbakhsh; Ooi, Keng Boon; Wei-Han, Garry; Cham, Tat-Huei; Dwivedi, Yogesh K.; Hughes, Laurie

doi:10.1007/s10479-023-05608-8

Cited by 19 publications

(1 citation statement)

References 190 publications

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“…Therefore, respondents noted a need to develop digital impact assessment tools that underpin accounting practices conducted in the metaverse, especially in the accounting industry (H3 is approved). Our findings are also supported by Abumalloh et al [41], who observed that users consider the metaverse vulnerable to security threats. For this reason, it is necessary to employ strong security measures to diminish the risks associated with implementing the metaverse.…”

Section: Discussionsupporting

confidence: 89%

Metaverse Acceptance by the Accounting Community as a Premise of Sustainable Behavior

Burlea-Schiopoiu,

Popovici,

Panait

2023

Systems

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Metaverse research has as its main focus the technology, neglecting the human factor and, implicitly, how the metaverse user perceives this technology, with its strengths and risks. The main objective of our research is to assess the impact that the metaverse has on accountants and how they perceive the advantages and disadvantages of using digital technologies, including the metaverse, and, as a secondary objective, to identify the factors that lead accountants to accept or reject the conduct of activities in the virtual world. We used an integrated theoretical framework combining the Theory of Planned Behavior (TPB) and the Technology Acceptance Model 3 (TAM 3). Data collected online from a sample of 597 accountants were analyzed using structural equation modeling with partial least squares (PLS-SEM) for evaluating the multiple causal relationships between items of variables. Our findings prove that digital technology does not represent a barrier for members of the accounting community to work in virtual space. However, the deficiency of accounting standards tailored to the specifics of digital technologies does not promote transparency or ensure a high level of safety for members of the accounting community in virtual space.

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Section: Discussionsupporting

confidence: 89%