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Purpose In this era of smartphone applications, brands are actively developing applications to occupy the consumer’s mobile phone space, adding many practical functions to their applications to increase brand exposure or consumer interest in the brand. Augmented reality (AR) has evolved rapidly in the past decade because of technological breakthroughs, making AR no longer an untouchable technology, but one that can be easily used on almost every phone. Therefore, this study aims to combine extended customer experience with AR marketing activities to explain and predict usage and purchase intention. Design/methodology/approach The eight key factors integrated into the extended customer experience are used as environmental stimulation factors, and Wanna Kicks and FitGlasses are used as experimental environments. A total of 193 valid samples were collected from users with AR experience. The empirical data is processed and verified by partial least squares in this study. Findings Customer experience has received increasing attention in the field of marketing research. This study developed a model to evaluate the antecedents and consequences of AR marketing activities by systematically adding customer experience, continuance intention, purchase intention and customer engagement, and then linking them to the AR application environment. This study presents the academic and practical implications, which can provide future research directions and references for brand marketing strategies and AR applications. Originality/value This study adds interactivity, vividness, perceived usefulness and novelty to the extended concept of customer experience. Therefore, the authors proposed that the extended customer experience can be used to measure the perceptions related to AR applications. This study is expected to provide scholars and practitioners in AR fields with a better understanding of the causes and consequences of customer experience with innovative technologies and to suggest effective marketing recommendations.

PurposeThis paper seeks to develop an ontological approach, in order to make it possible to share a common understanding of accounting theory, in this case, the specific structure of the profit and loss account among people or software agents.Design/methodology/approachThis paper presents an ontology methodology (the Net technique) which represents a semi‐structured element in the domain knowledge of accounting. More specifically, ontology will be used to explain the profit and loss account as a representation of the potential use of this methodology.FindingsTo support ontology effectively, a strong accounting information support system in the organization is necessary. The ontology may be used by employees to navigate the information repository of an organization for the effective coordination. In addition, it might be possible for the WWW to be used to generate data, information and knowledge in the accounting domain.Practical implicationsSoftware agents could extract and aggregate accounting information from numerous web sites, which in turn might answer research questions or be used as input data for other applications.Originality/valueThe development of ontology expands the researcher's ability to generate information by using search methods beyond simple keywords. If only keywords are used in internet searches, then information that is retrieved will often lack the precision necessary for generating quality information. Therefore, in order to retrieve quality information more quickly and accurately, a broader and more extensive ontology development is required.