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This paper aims to provide a reflection on using Faff’s (2016) pitching template to design and present a genuine research pitch.
Abstract
Purpose
This paper aims to provide a reflection on using Faff’s (2016) pitching template to design and present a genuine research pitch.
Design/methodology/approach
As this is a Pitching Research Letter, there is only a suggested methodology which has not yet been used.
Findings
As this is a Pitching Research Letter, there are no findings.
Originality/value
It speaks to the journey of the pitch, a series of iterative processes from inception, the initial discovery of the research idea; to conclusion, delivering the pitch to a learned audience and receiving valuable feedback to develop and advance it.
Details
Keywords
Bronwyn McCredie and Kerrie Sadiq
The purpose of this paper is to empirically test whether corporates, via publicly disclosed sentiment and in response to government initiatives such as domestic corporate tax…
Abstract
Purpose
The purpose of this paper is to empirically test whether corporates, via publicly disclosed sentiment and in response to government initiatives such as domestic corporate tax reform measures that address transparency, are beginning to view tax as a fourth dimension of corporate social responsibility (CSR).
Design/methodology/approach
To determine whether corporate attitudes towards tax are changing, representations about the corporate entity by a variety of stakeholders and through numerous channels were analysed using Leximancer software. These representations were in response to four distinct Australian domestic tax reform measures instituted during and subsequent to the Australian Government Senate Inquiry into corporate tax avoidance. The use of Leximancer, a data-analysis and mapping software that automates the coding of document text, delineates concepts and identifies themes, is well suited to the nature and size of the data used (Lodhia and Martin, 2011) and ensures the validity and reliability of the results (Dumay, 2014).
Findings
This paper provides evidence on the efficacy of global and domestic tax-reform measures that target tax avoidance through transparency. This is demonstrated by a progressive change in corporate attitudes towards tax and suggests a transition, albeit nascent, from the aggregate view to the real entity view of a corporation. As such, this study provides evidence of the inception of a corporate conscience when it comes to tax, whereby tax is instituted as a fourth dimension of CSR.
Research limitations/implications
Using a theoretical framework which adopts the historically accepted views of the firm, the authors argue that a shift from the aggregate view to the real entity view of a corporation will have the following implications: an expansion of the dimensional factors of CSR (economic, social, environmental and tax); a new standard or definition of corporate responsibility which encompasses both legal and moral considerations and has transparency at its core (Narotzki, 2016); and a new outlook where consumers realise that they have the power to influence and demand action from corporates.
Originality/value
This paper uses state-of-the-art software to empirically test the efficacy of global and domestic tax reform measures that target transparency, ultimately providing evidence supporting the adoption of these measures and the recognition of a new dimension of CSR, tax.
Details