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1 – 10 of over 3000Ahmad Al-Hiyari, Mohamed Chakib Kolsi and Abdulsalam Mas’ud
This paper aims to examine the antecedents of the Automated VAT Solution (AVS) and its eventual consequence on value-added tax (VAT) compliance costs among the small and medium…
Abstract
Purpose
This paper aims to examine the antecedents of the Automated VAT Solution (AVS) and its eventual consequence on value-added tax (VAT) compliance costs among the small and medium enterprises (SMEs) in Gulf Cooperation Countries (GCC), with the United Arab Emirates (UAE) as context.
Design/methodology/approach
A quantitative research design was deployed through a survey of 576 SMEs in the UAE. The data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).
Findings
The findings revealed that technological factors (IT complexity and IT competency) and organizational factors (management support and size of SME) significantly influence AVS adoption. However, only consumer pressure was found to be significant among the environmental factors, and AVS adoption was found to have a significant negative effect on the VAT compliance cost.
Research limitations/implications
A lower coefficient of determination for the effect of AVS adoption on VAT compliance cost meant that there may be other accounting-related technologies that improve operational efficiency and process automation and, in the long run, lower the cost of VAT compliance. These technologies should be included in future studies.
Practical implications
The findings imply that the adoption of AVS among SMEs is highly desirable, as it reduces VAT compliance costs. Increased regulatory pressure by the UAE’s policymakers is also desirable to accelerate AVS adoption for enhanced cost reduction and revenue maximization from the perspectives of both the government and SMEs.
Originality/value
To the best of the authors’ knowledge, this study could be the first to expand the Technology-Organization-Environmental (TOE) Framework through the integration of determinants of AVS adoption and VAT compliance costs among SMEs in GCC countries.
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Inani Husna Zamri, Beverley R. Lord and Natasja Steenkamp
This study aims to explore farmers’ perceptions of environmental impacts of dairying and their practices towards implementing environmental management accounting (EMA) techniques.
Abstract
Purpose
This study aims to explore farmers’ perceptions of environmental impacts of dairying and their practices towards implementing environmental management accounting (EMA) techniques.
Design/methodology/approach
Semi-structured interviews were held with five dairy farmers in the South Island of New Zealand (NZ).
Findings
Dairy farmers perceive environmental sustainability in dairying as being able to feed people while protecting the environment so that future generations can also enjoy the natural world. Recognising the need to alter their practices to reduce environmental damage they have produced, dairy farmers use some EMA techniques, but the primary motivation is compliance with government regulations. Other motivations for using EMA techniques are high economic returns, maintaining their reputation and self-satisfaction. Barriers to implementing EMA techniques are primarily due to lack of clarity and feasibility of regulations, coercion and inadequate communication by regulators and high compliance costs.
Originality/value
The findings contribute to the current EMA literature by providing a better understanding of EMA practices of dairy farmers in NZ, barriers to implementing EMA and how those barriers could be reduced. It may also help NZ central and local government in developing environmental strategies and policies. Furthermore, this research is expected to help people in the dairy industry to find ways to educate farmers about how the measures that are required can help them to reduce both the environmental impacts and the costs of dairying, thus contributing to sustainable development globally.
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Paula Hearn Moore, Ben Le and Donna L. Paul
This paper examines how manufacturing firms impacted by the nitrogen oxides (NOx) Budget Trading Program (NBP) strategically managed working capital to release funds for increased…
Abstract
Purpose
This paper examines how manufacturing firms impacted by the nitrogen oxides (NOx) Budget Trading Program (NBP) strategically managed working capital to release funds for increased costs and mitigate the negative impact on firm performance.
Design/methodology/approach
The study uses a panel data set including 11,302 manufacturing firm-year observations listed on the US exchanges during the period 2000–2008. The authors use Tobin's Q to proxy for firm performance, and cash holding, cash conversion cycle (CCC), days sales outstanding (DSO), days sales inventory (DSI) and days payable outstanding (DPO) for working capital management (WCM). The empirical analysis is conducted using both ordinary least squares (OLS) and propensity score matching (PSM) regressions.
Findings
The authors find that firms respond to the higher utility costs imposed by the NBP by decreasing CCC, DSO and DSI. This active WCM response partially mitigated the impact of increased compliance costs on performance for firms affected by the NBP. Results are robust in PSM regressions.
Research limitations/implications
Climate change is a global issue that has attracted increasing attention in recent years. This study shows how firms can adjust short-term financing strategies to address the costs of compliance with climate change regulation.
Originality/value
The paper contributes to the emerging literature on corporate finance and climate policy actions. The authors use the unique experimental setting of the NBP to examine the regulatory impact on corporate financial management. The authors demonstrate how firms used active WCM to mitigate the negative performance impact of regulatory compliance with the NBP, providing novel insight on the implication of compliance with climate change legislation.
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Zhixiu Wang and Kunhui Ye
Construction enterprises increase their competitive advantage by joining the project ecosystem, but the dual nature of the enterprise’s niche has attracted attention, and existing…
Abstract
Purpose
Construction enterprises increase their competitive advantage by joining the project ecosystem, but the dual nature of the enterprise’s niche has attracted attention, and existing research has gaps in understanding niche and ecosystem governance issues. This study aims to promote ecosystem compliance governance by exploring the impact of the niche of the key role of construction enterprises on compliance behavior.
Design/methodology/approach
First, the study proposes a model on the impact of the enterprise's niche on its compliance behavior and the mediating role of the enterprise's perception of sanctions and the moderating role of a shared vision for compliance of ecological partners within these relationships. Second, we used 205 samples, who were Chinese contractors with international construction project experience through a questionnaire survey. Third, the study conducted a hierarchical regression to test the hypothesis.
Findings
The results show that construction enterprises with a wider niche or with a higher degree of niche overlap are more inclined to performance compliance. Enterprises' perception of sanctions plays a part in mediating the enterprise's niche and compliance behavior. The relationship between enterprises' perception of sanctions and compliance behavior can be moderated by the shared vision for compliance of ecological partners. Given a low compliance shared vision of ecological partners, the impact of enterprise perception of sanctions on compliance behavior is positively stronger.
Practical implications
The findings provide valuable evidence upon which ecosystem governance needs to focus and leverage the role of key members, using the advantageous resources of key members as a fulcrum to leverage a larger governance scope. Construction enterprises should keep improving their niche and the shared vision for partners' compliance to promote the evolution and upgrading of cooperation to an ecosystem model that creates greater value.
Originality/value
This study provides new insights for future compliance governance in the project ecosystem by introducing the concept of niche and answering whether construction enterprises with a higher niche in the project ecosystem are more willing to implement compliance behavior.
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Laurens Vandercruysse, Michaël Dooms and Caroline Buts
This paper examines data protection related ex ante transaction costs borne by the private sector in the context of smart city service (SCS) public tendering in the European Union…
Abstract
Purpose
This paper examines data protection related ex ante transaction costs borne by the private sector in the context of smart city service (SCS) public tendering in the European Union after the introduction of the General Data Protection Regulation. This study aims to establish the determinants of ex ante transaction costs related to data protection as well as to determine their relevance toward (tender) competition.
Design/methodology/approach
A statistical analysis of a survey sample of 72 SCS tender bids.
Findings
The potential of relationship management to foster more private sector investment in data protection for SCSs is established, i.e. stronger ties between parties lead to higher private sector investment. Furthermore, it is found that investing more in data protection can further boost both internal capabilities and the organizational reputation of tendering organizations. Finally, the analysis exposes a potential problem concerning the market for data protection originating from the dominant approach concerning SCS tender bid evaluation.
Research limitations/implications
SCS tender bid evaluation is not perceived by the evaluated companies as having data protection as a (core) component. As a consequence, there is no strong competition in that specific area. To induce the private sector to structurally develop SCSs that can be expected to safeguard the fundamental rights of citizens, a more thorough evaluation of data protection aspects of bids imposes itself. Such an overhaul is likely to demand additional public sector resources and expertise.
Originality/value
This paper constitutes an early investigation into data protection related ex ante transaction costs borne by private sector actors. Incentives for data protection investment in the context of public procurement procedures are discussed.
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Hassan Jamil, Tanveer Zia, Tahmid Nayeem, Monica T. Whitty and Steven D'Alessandro
The current advancements in technologies and the internet industry provide users with many innovative digital devices for entertainment, communication and trade. However…
Abstract
Purpose
The current advancements in technologies and the internet industry provide users with many innovative digital devices for entertainment, communication and trade. However, simultaneous development and the rising sophistication of cybercrimes bring new challenges. Micro businesses use technology like how people use it at home, but face higher cyber risks during riskier transactions, with human error playing a significant role. Moreover, information security researchers have often studied individuals’ adherence to compliance behaviour in response to cyber threats. The study aims to examine the protection motivation theory (PMT)-based model to understand individuals’ tendency to adopt secure behaviours.
Design/methodology/approach
The study focuses on Australian micro businesses since they are more susceptible to cyberattacks due to the least security measures in place. Out of 877 questionnaires distributed online to Australian micro business owners through survey panel provider “Dynata,” 502 (N = 502) complete responses were included. Structural equational modelling was used to analyse the relationships among the variables.
Findings
The results indicate that all constructs of the protection motivation, except threat susceptibility, successfully predict the user protective behaviours. Also, increased cybersecurity costs negatively impact users’ safe cyber practices.
Originality/value
The study has critical implications for understanding micro business owners’ cyber security behaviours. The study contributes to the current knowledge of cyber security in micro businesses through the lens of PMT.
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This study aims to examine the effect of Financial Action Task Force (FATF) compliance on the degree of financial inclusion (FI) across 174 economies during the period from 2011…
Abstract
Purpose
This study aims to examine the effect of Financial Action Task Force (FATF) compliance on the degree of financial inclusion (FI) across 174 economies during the period from 2011 to 2021, including developed and developing countries.
Design/methodology/approach
This paper uses panel dynamic threshold regression to examine whether there is a threshold effect that exists in FATF compliance.
Findings
The findings show that FATF regulations enhance financial inclusiveness all over the world, but at the same time, FATF regulations regarding AML/CFT implications impose a high cost on financial institutions above the threshold of FATF compliance.
Research limitations/implications
This study’s findings indicate that nations should undertake deliberate struggle to reduce the prevalence of money laundering (ML) and terrorism financing by putting in place effective FATF regulatory frameworks to support FI.
Originality/value
This study’s findings indicate that nations should undertake deliberate struggle to reduce the prevalence of ML and terrorism financing by putting in place effective FATF regulatory frameworks to support FI. Regulators must, however, guarantee that the process is cost-effective and efficient.
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Rida Belahouaoui and El Houssain Attak
This study aims to analyze the tax compliance behavior of family firms by integrating social and psychological norms with legitimacy determinants, focusing specifically on the…
Abstract
Purpose
This study aims to analyze the tax compliance behavior of family firms by integrating social and psychological norms with legitimacy determinants, focusing specifically on the Moroccan context.
Design/methodology/approach
Employing a qualitative research design, the study conducted semi-structured interviews with 30 chief executive officers (CEOs) of Moroccan family firms. The data were analyzed using thematic analysis to unravel the interplay between individual beliefs and societal norms.
Findings
The findings reveal a complex interplay between the personal norms of CEOs and chief financial officers (CFOs) and wider societal and cultural expectations, significantly influencing tax compliance behavior. The study identifies the multifaceted nature of tax compliance, which is shaped by personal ethics, family values and the dominant societal tax culture.
Research limitations/implications
The research is limited by its qualitative approach and focus on Moroccan family businesses, which may not be generalizable to other contexts. Future studies could use a quantitative approach and expand to other geographical settings for a more comprehensive understanding.
Practical implications
Insights from the study can assist policymakers and tax authorities in developing culturally sensitive tax compliance strategies that resonate with family business values.
Social implications
The research underscores the importance of considering sociocultural dimensions in tax compliance, fostering a more cooperative relationship between family businesses and tax authorities.
Originality/value
The study contributes a novel perspective by synthesizing social, psychological and legitimacy factors in understanding tax compliance in the unique context of family businesses.
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Cheuk Hang Au, Barney Tan and Chunmian Ge
The success of sharing economy (SE) platforms has made it attractive for many firms to adopt this business model. However, the inherent weaknesses of these platforms, such as…
Abstract
Purpose
The success of sharing economy (SE) platforms has made it attractive for many firms to adopt this business model. However, the inherent weaknesses of these platforms, such as their unstandardized service quality, the burden of maintenance on resource owners and the threat of multi-homing, have become increasingly apparent. Previous prescriptions for addressing these weaknesses, however, are limited because they do not account for factors such as compliance costs and information asymmetry, and tend to solve the problem on only one side of the platform at the expense of the others. By exploring the strategies deployed and actions undertaken across the development of Xbed, a successful accommodation-sharing platform in China, this study aims to explore an alternative solution that would overcome the aforementioned weaknesses without the corresponding compromises.
Design/methodology/approach
The authors conducted a case study consisting of secondary data and interviews with 15 informants who were representatives of Xbed's top management, organizational IT functions and its various business units.
Findings
The authors identified three inherent weaknesses that may be found in SE business models and how these weaknesses can be overcome without compromising other stakeholders through an auxiliary platform. The authors also discuss the advantages, characteristics, deployment and nature of auxiliary platforms.
Originality/value
This model contributes an in-depth view of establishing and nurturing auxiliary platforms to complement a primary SE platform. Owners and managers of SE platforms may use our model as the basis of guidelines for optimizing their platforms' development, thereby extending the benefits of SE to more stakeholders.
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