Factors affecting applied perception and applicability of fair value accounting: The case of construction firms in Vietnam

As financial technologies rapidly expand in developing countries like India, digital financial literacy plays a critical role in shaping how individuals interact with innovative financial services. This study evaluates the influence of financial literacy, digital literacy, and digital financial literacy on the adoption of Peer-to-Peer lending platforms. It also explores the distinct roles and interrelationships among these forms of literacy within the Peer-to-Peer lending ecosystem. Data were collected from 430 participants, exceeding the minimum sample size requirement calculated through G*Power. Participants, comprising borrowers and lenders, actively interacted on Peer-to-Peer lending platforms in cities like Delhi, Mumbai, Hyderabad, Bangalore, and Chennai, ensuring a holistic understanding of the ecosystem. Borrowers are individuals seeking financial assistance, while lenders provide funds, often in exchange for interest-based returns. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), the study reveals that while financial literacy and digital literacy significantly contribute to digital financial literacy, they do not directly impact the behavioral intention to adopt Peer-to-Peer lending platforms. Instead, digital financial literacy directly influences adoption intention, highlighting the importance of integrated literacy over isolated skills. The findings underscore the high proficiency levels of existing users in financial, digital, and digital financial literacy, reflecting the platforms’ appeal to skilled individuals. Expanding access to less proficient populations remains crucial. Moreover, platform managers can capitalize on user expertise by introducing advanced features tailored to sophisticated needs, thereby enhancing satisfaction and the overall user experience. These insights emphasize digital financial literacy’s pivotal role in fostering broader Peer-to-Peer lending adoption.

Acknowledgments
The first author thanks the Ministry of Education, Government of India, for providing financial assistance (fellowship) during her Ph.D.

This paper studied the influence of strategic human resource management on human capital development through the mediation of employee commitment. A descriptive cross-sectional study design was used to collect data from 514 participants (medical staff) from five hospitals in northern Jordan. The hospitals involved were from different sectors, including governmental, private, and university hospitals. Several analysis methods were used in the study: Confirmatory Factor Analysis (CFA), discriminant validity, and composite reliability. Direct and indirect hypothesis testing was also utilized using Structural Equation Modeling (SEM). The study showed that the practice of strategic human resource management had a direct positive impact on employee commitment; the practice of strategic human resource management had a direct positive impact on human capital development; the impact of employee commitment on human capital development was positive and direct; employee commitment has a partial mediating effect between both of them. Accordingly, HR managers in hospitals should move from “softer” responsibilities and traditional HR activities to a more strategic level (i.e., developmental strategy), where HR strategies are aligned and reinforce the hospital’s vision and mission and link organizational strategy to HR strategies. Healthcare managers should invest more in human capital through formal education and training.

Acknowledgments
The Deanship of Research at Jordan University of Science and Technology (JUST) in Jordan is acknowledged by authors for providing facilities through the research No. 488/2020 and research environment to accomplish the goals of this work. The authors thank Professor Fareed Nusair at the Department of Health Management & Policy, the Faculty of Medicine.

The purpose of the present study is to test how do the four important psychological antecedents, namely need for achievement (nAch), propensity to risk (PtR), self-confidence (SeC), internal locus of control (IlC) are mediated by the entrepreneurial self-efficacy (ESE) to predict the entrepreneurial intention (EI) in a traditionally oil-based Saudi economy striving for economic diversification. Hypotheses are tested by applying the partial least square (PLS) structural equation modeling (SEM) to a sample of 282 undergraduate business students (male and female) collected from a public university of Kingdom of Saudi Arabia (KSA). The results suggest that psychological variables and self-efficacy play a fundamental role in enhancing entrepreneurial intention (EI) of Saudi students. Personality-related variables have direct influence over EI in other context, but in Saudi context, psychological variables are necessary but not sufficient to develop entrepreneurial intention unless combined with self-efficacy. Self-efficacy has a strong mediating effect between psychological variables and entrepreneurial intentions in Saudi context.