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Article
Publication date: 8 May 2017

Chan Pui Yee, Krishna Moorthy and William Choo Keng Soon

The success of self-assessment tax system is voluntary compliance with the tax laws. When tax evasion is seen as unacceptable, taxpayers will tend to evade tax less. Hence, the…

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Abstract

Purpose

The success of self-assessment tax system is voluntary compliance with the tax laws. When tax evasion is seen as unacceptable, taxpayers will tend to evade tax less. Hence, the understanding of taxpayers’ attitude on tax morality towards a tax system has to be enhanced to minimize tax evasion cases. The purposes of this study are to examine the relationship between tax fairness, tax knowledge, enforcement level and social exchange towards taxpayers’ attitude of tax morality under the self-assessment system in Malaysia and also to identify the relationship between taxpayers’ attitude of tax morality and taxpayers’ perceptions on tax evasion.

Design/methodology/approach

Data were collected from 400 taxpayers through a questionnaire and analysed.

Findings

From the analysis, it has been found out that tax knowledge is the most important tax system characteristic that affects taxpayers’ attitude of tax morality. In addition, taxpayers’ attitude of tax morality is significant to taxpayers’ perceptions on tax evasion in Malaysia.

Originality/value

The findings of this study would be useful for the government to further improve the present tax system to increase voluntary tax compliance.

Details

International Journal of Law and Management, vol. 59 no. 3
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 4 May 2012

Holly Pui‐Yan Ho and Tsan‐Ming Choi

The purpose of this paper is to explain why fashion companies would “go green” and to evaluate business models and sustainable supply chains. By applying the Five‐R framework, the…

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Abstract

Purpose

The purpose of this paper is to explain why fashion companies would “go green” and to evaluate business models and sustainable supply chains. By applying the Five‐R framework, the authors further evaluate the initiation, implementation and institutionalization journey of a local fashion company and generate important insights and findings.

Design/methodology/approach

It is an exploratory qualitative study. The Five‐R conceptual framework is reviewed, proposed, and applied for a real case analysis.

Findings

From the studies, data and literature gathered and analyzed hitherto, it is evident that fashion companies can seize competitive advantage through strategic management of environmental challenges. In their greening initiatives, fashion companies should strongly consider the product development process and extend stewardship across the multiple life‐cycles of products. The Five‐R framework, together with its future extensions, can offer an opportunity to clearly display what has been achieved by the company at present and also succinctly demonstrate what area the company is lacking in or where there is room for further beneficial development.

Research limitations/implications

This research focuses on examining the scenario of one real company. The findings need not be generalized and applicable to all companies: this is a major research limitation of this study.

Practical implications

The research findings can help explain and conceptualize fashion companies’ journal of going‐green. Some specific recommendations are given and managerial insights are generated.

Originality/value

This paper undertakes a qualitative real case analysis to study green supply chain management (SCM) challenges by applying the Five‐R framework. The authors believe that this study belongs to the first group of research works which specifically examine this area in the domain of fashion marketing and management.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. 16 no. 2
Type: Research Article
ISSN: 1361-2026

Keywords

Article
Publication date: 27 February 2020

Amira Mukendi, Iain Davies, Sarah Glozer and Pierre McDonagh

The sustainable fashion (SF) literature is fragmented across the management discipline, leaving the path to a SF future unclear. As of yet, there has not been an attempt to bring…

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Abstract

Purpose

The sustainable fashion (SF) literature is fragmented across the management discipline, leaving the path to a SF future unclear. As of yet, there has not been an attempt to bring these insights together or to more generally explore the question of “what is known about SF in the management literature and where could the SF field go from there?”. The purpose of this paper is to bring together the field to identify opportunities for societal impact and further research.

Design/methodology/approach

A systematic literature review was conducted from the first appearances of SF in the management literature in 2000 up to papers published in June 2019, which resulted in 465 included papers.

Findings

The results illustrate that SF research is largely defined by two approaches, namely, pragmatic change and radical change. The findings reveal seven research streams that span across the discipline to explore how organisational and consumer habits can be shaped for the future.

Research limitations/implications

What is known about SF is constantly evolving, therefore, the paper aims to provide a representative sample of the state of SF in management literature to date.

Practical implications

This review provides decision makers with insights that have been synthesised from across the management field.

Originality/value

This review identifies knowledge gaps and informs managerial decision making in the field, particularly through serving as a foundation for further research.

Details

European Journal of Marketing, vol. 54 no. 11
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 10 November 2023

Shanu Srivastava, Anu Mohta and V. Shunmugasundaram

This study aims to evaluate the users’ behavioral intention toward the acceptance and adoption of digital payment FinTech services in India. The study also compares the…

Abstract

Purpose

This study aims to evaluate the users’ behavioral intention toward the acceptance and adoption of digital payment FinTech services in India. The study also compares the differences in Gen Y and Gen Z’s intention to adopt digital payment FinTech services.

Design/methodology/approach

The present study adopted both the unified theory of acceptance and use of technology (UTAUT) and the technology acceptance model (TAM) as its theoretical base and also added financial literacy and customer satisfaction. The data was analyzed by applying structural equation modeling using SmartPLS 4.

Findings

The outcomes of the study imply that customer satisfaction, effort expectancy and performance expectancy had a significant effect on behavioral intention. Moreover, effort expectancy, performance expectancy and perceived enjoyment had a significant influence on customer satisfaction, and effort expectancy and performance expectancy is significantly influenced by perceived enjoyment, while self-efficacy significantly influenced perceived enjoyment. Also, financial literacy does not moderate the relationship between effort expectancy, performance expectancy, facilitating condition and behavioral intention. Furthermore, the association of effort expectancy → customer satisfaction; perceived enjoyment → customer satisfaction; and perceived enjoyment → effort expectancy is moderated by age factor.

Originality/value

This study contributes by developing a more cohesive and unified model for assessing users’ behavioral intention toward acceptance and adoption of FinTech services by adopting constructs from the UTUAT and TAM and incorporating financial literacy and customer satisfaction to expand and enhance the theoretical prospect of the existing literature.

Details

Digital Policy, Regulation and Governance, vol. 26 no. 1
Type: Research Article
ISSN: 2398-5038

Keywords

Book part
Publication date: 11 May 2010

David Post

This chapter discusses the social mobility and the political consequences of three education events in Hong Kong: the extension of free and compulsory schooling in 1978, the…

Abstract

This chapter discusses the social mobility and the political consequences of three education events in Hong Kong: the extension of free and compulsory schooling in 1978, the construction of universities after the Tiananmen repression amid popular unrest, and the creation of two-year degree programs after Hong Kong became a Special Administrative Region. The chapter shows the repercussions of these events for civil society organizations and political parties. The chapter first reviews the historical context for state-society relations created by the current Special Administrative Region and the former British Crown Colony. It presents two alternative perspectives on the impact of higher education for civic development and social mobilization, perspectives rooted in neo-functionalist and in neo-Weberian sociologies of education. Next, the chapter discusses the actors and agents of political change in Hong Kong. Inferences are drawn about the social integration of new immigrants from Mainland China, as well as the opportunities for women and for lower-income students, based on analysis of 35 years of Hong Kong Census data (1971–2006). The chapter concludes by raising questions about the future ability of governments and parties to define the postsecondary policy agenda, an agenda that now threatens to escape from government control and become a flash-point of popular mobilization.

Details

Globalization, Changing Demographics, and Educational Challenges in East Asia
Type: Book
ISBN: 978-1-84950-977-0

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