International audienceFollowing the exponential growth of the banking sector, it is highly strategic for Islamic banks managers to identify what determines the selection criteria for these institutions to customers, knowing that the Islamic banking system is characterized by forms of organization banks very different from traditional commercial banks, with specific missions and objectives, specific strategies and structures. In this regard, our study aims to determine consumer behavior explanatory factors for the selection of an Islamic bank in Tunisia. This is specifically to test the moderating role of gender and age as discriminating variables in the decision. Data were collected from 180 people in Tunisia. A questionnaire was developed and distributed. Data were analyzed with SPSS (20.0) software. Our results show that customers consider several factors in their decision to choose an Islamic bank. These factors are essentially the quality of service offered by Islamic financial institutions, trust and compliance with the "Sharia" (Islamic Jurisprudence prescribing the prohibition of interest, the imposition of a religious tax, the blackout speculative, etc.). Specifically our results show that gender and age are two moderators between selecting an Islamic bank and the determinants observed. The originality of this work is based on the innovative nature of the observation of the role of moderator variables such as gender and age here

Purpose This study aims to adopt a mixed-methods approach (accounting and business data) to analyse the effects of the financial institution’s governance on both the knowledge of social responsibility and the consumer’s attitudes and behaviours, and testing the moderating role of the brand identification in the banking sector during the COVID-19 pandemic. However, this concept has been neglected in previous studies. Design/methodology/approach Data were collected from a sample of 600 respondents in two major Tunisian cities. Participants were selected on the basis of a convenience sampling in which the structural equation modelling method was adopted through SMART PLS 3.0 software. Findings The results showed that good corporate governance has a positive influence on the knowledge of the company's social responsibility, which positively influences its brand image. Therefore, the company's brand image positively influences the customer’s satisfaction, which positively influences the recommending behaviour of the financial institutions in the COVID-19 era. However, the brand identification has no moderating effect. Practical implications Managers of financial institutions are advised to pay particular attention to good corporate governance, as it is mandatory for these companies to assume social responsibility and make it known to clients. Therefore, it is obvious to create a good image in the mind of the consumers to satisfy them to recommend the company in question. It is interesting to mobilise the period of health crisis (COVID-19) to create a favourable attitude among the customers because they are sensitive when evaluating and ranking financial institutions according to the relationships that exist especially during this period. Originality/value In fact, there are many studies that dealt with the banking sector. Some of them dealt with the sector through the institutional accounting section while others dealt with the sector through the commercial and marketing section. Therefore, the first contribution of this research is to test a mixed model made up of accounting and commercial data. This model is among the first to determine the effects of the financial institution's governance on the knowledge of social responsibility and on the consumer’s attitude and behaviour to test the moderating role of brand identification in the banking sector. The second contribution is to test this model in a period of health crisis (COVID-19). The third contribution is the use of a mixed sample of data collected from two regions. Then, the fourth contribution is the addition of tests for the verification, robustness and validation of the results obtained. Finally, the fifth contribution is the addition of control variables to test their effects on the research model.

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Purpose This study is exploratory in nature. The purpose of this paper is to examine the intention to use smartphones by mobile users for m-services in a growing market. In fact, it empirically studies the influence of ubiquity and immersion in the virtual context on the perceived value (utilitarian and hedonic) of the mobile user’s experience. Moreover, it is an academic embarkation upon the examination of the effect of perceived value on the intension of using smartphones by mobile users for the m-services. Finally, it tests the mediating role of the perceived (utilitarian and hedonic) value between ubiquity/immersion and the intention to use smartphones for m-services. Design/methodology/approach The data are collected from a sample of 300 Tunisian students and analyzed using the structural equation modeling technique. Findings The results show that ubiquity and immersion positively influence the value perceived by mobile internet users. They also confirm that the perceived (utilitarian and hedonic) value positively affects the intensity of smartphone usage by mobile internet users for m-services and show the mediating role of the perceived (utilitarian and hedonic) value between ubiquity/immersion and the intention to use smartphones for m-services. Practical implications Companies in place focus on the importance of smartphone shopping by communicating about the comparative advantages of this type of purchase to make this option a possible choice in the future. The immersive dimension in the virtual context of commerce can be exploited as a factor of differentiation, at a time when commercial trafficking is intensifying; for example, immersive merchant sites, to enrich their particular utilitarian value with an equally hedonic value. The hedonic and utilitarian dimensions of the perceived value constitute a mediator and an important lever for the distributors within the framework of the m-commerce. Due to a genuine consideration of the availability and the possibility to carry out the service at any time and any place in view of the fact that it is perceived as being useful and compatible with the needs and way of life of the individuals’ intention, the use of smartphones for the m-served is explained by the lived values which are in turn explained by the ubiquity. Originality/value Despite the massive adoption of information and communication technology, especially the internet, in distribution and service delivery, very little research has focused on the intensity of use of smartphones by mobile internet users for m-services. This exploratory study is the first to test the effect of ubiquity and immersion in the virtual context on the perceived (utilitarian and hedonic) value of the mobile internet users’ experience as well as the effect of the perceived value on the intensity of use of smartphones by mobile internet users for m-services in the Tunisian context. Moreover, it puts under scrutiny the mediating effect of the perceived value in the determination of the intention to use smartphones by mobile users for the m-services in the Tunisian context.

Purpose The study is based on a hybrid model composed of accounting and business data and is amongst the first to test the impact of corporate social responsibility (CSR) performance on the financial performance of the company, as well as the impact of financial performance on CSR performance. The bidirectional logic chosen by the study is rarely adopted in the global context and has never been tested in the Swedish context. Moreover, the purpose of this paper is to test the mediating effect of customer loyalty on the company’s CSR performance-financial performance relationship to assess this effect over the long term. This design has been neglected in previous studies. Design/methodology/approach Data was collected from a sample of 110 Swedish companies during the period 2009–2019. This study collects the data from the Thomson Reuters Eikon database. A multiple regression analysis was performed to test the hypotheses. Findings The results confirmed the bidirectional relationship between CSR performance and company financial performance. This means that CSR performance positively influences the company’s financial performance. Similarly, financial performance positively influences the company’s CSR performance. Moreover, customer loyalty has a positive and significant mediating effect on the company’s CSR performance-financial performance relationship. Originality/value This study adds several inputs. The first contribution of the research is to test a hybrid model composed of accounting and commercial data. This model is amongst the first to test the impact of CSR performance on the financial performance of the company and the impact of financial performance on CSR performance. The second contribution is the bidirectional logic chosen by the study which is rarely adopted in the global context and has never been tested in the Swedish context. The third contribution is to test the mediating effect of customer loyalty on the company’s CSR performance-financial performance relationship to assess this effect over the long term. This design has been neglected in previous studies. The fourth contribution is the choice of the field of investigation for the reliability of the data used and the generalisation of the results obtained.