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Corporate digital transformation (CDT) has challenged traditional tax administration systems. This study examines the impact of CDT on tax avoidance behavior and tests whether tax authorities can identify this behavior.

Using data on listed companies on the Shanghai and Shenzhen Stock Exchanges from 2008 to 2020, this study applies the Heckman two-stage and cross-section models.

The results show that the higher the degree of CDT, the more aggressive the tax avoidance behavior. The CDT's impact on corporate tax avoidance is more significant under strong government tax efforts.

This study expands research on the economic consequences of CDT and the factors influencing corporate tax avoidance behavior. Moreover, it has important implications for governments to monitor tax avoidance behavior under the CDT, improve digital tax systems, and pay more attention to the tax administration of digital assets.

This paper, through empirical evidence, presents a framework for exploring how entrepreneurs navigate the challenges of building legitimacy in a digital context. In so doing, this paper goes beyond the seemingly forgone conclusion that legitimacy is important for the entrepreneur's success by focusing on the contextualised mechanisms through which digital legitimacy is built.

Empirical findings are drawn from semi-structured interviews conducted with 21 digital entrepreneurs in Nigeria, a leading example of the West African context and analysed using a phenomenological approach.

The paper shows how digital entrepreneurs in a non-Western context draw on an aspect of legitimation in the digital space, and in particular, highlights three mechanisms via which this takes place, namely: digital shielding, digital curating and digital networking. Presented via an inductive approach, the three mechanisms described in the paper provide a scaffold for thinking about and understanding entrepreneurial legitimacy within a contextual framework, which incorporates institutional, cultural and digital dimensions.

This paper contributes to the literature on digital entrepreneurship by empirically identifying and theoretically elaborating themes that are important for understanding how entrepreneurs navigate the challenges of digital entrepreneurship and build entrepreneurial legitimacy in complex contexts.

Starting from the status quo, the paper outlines perspectives and challenges for the connection and interlinking of digitised and digital archival data. The following topics are addressed: Where are fields of action and what are the means of archives? Which functional and technical requirements are to be considered, and what is the role of portal infrastructures linking together various different institutions?

Considering needs of users and general framework conditions, the paper examines new approaches emerging in Germany. It outlines recent projects and considerations aiming to improve services and visibility of archives within the national data infrastructure in Germany.

Cross-connections are no new phenomenon, but change their appearance significantly in a digital context. In this respect, both smaller and bigger archives profit from participation in larger digital networks. Furthermore, archives need to keep in mind to reflect the quality of their digital (meta)data regularly and to offer or join systems that functionally and technically support cross-connection and interlinking of data.

The paper endeavours to show the importance of digital cross-connections and the role of portal infrastructures for visibility, online-distribution and use of digital archival metadata and data.

Following the imperative for human-centric digital innovation brought by the paradigm of Industry 5.0, the article aims to integrate the dispersed and multi-disciplinary literature on individual risks for workers to define, explain and predict individual risks related to Industry 4.0 technologies.

The paper follows the question, “What is the current knowledge and evidence base concerning risks related to Industry 4.0 technologies, and how can this inform digital innovation management in the manufacturing sector through the lens of the Industry 5.0 paradigm?” and uses the method of systematic literature review to identify and discuss potential risks for individuals associated with digital innovation. N = 51 contributions met the inclusion criteria.

The literature review indicates dominant trends and significant gaps in understanding risks from a human-centric perspective. The paper identifies individual risks, their interplay with different technologies and their antecedents at the social, organizational and individual levels. Despite this, the paper shows how the literature concentrates in studying risks on only a limited number of categories and/or concepts. Moreover, there is a lack of consensus in the theoretical and conceptual frameworks. The paper concludes by illustrating an initial understanding of digital innovation via a human-centered perspective on psychological risks.

Findings yield practical implications. In investing in the adoption, generation or recombination of new digital technologies in organizations, the paper recommends managers ensure to prevent risks at the individual level. Accordingly, the study’s findings can be used as a common starting point for extending the repertoire of managerial practices and interventions and realizing human-centric innovation.

Following the paradigm of Industry 5.0, the paper offers a holistic view of risks that incorporates the central role of the worker as crucial to the success of digital innovation. This human-centric perspective serves to inform the managerial field about important factors in risk management that can result in more effective targeted interventions in risk mitigation approaches. Lastly, it can serve to reinterpret digital innovation management and propose future avenues of research on risk.

Although existing studies provide valuable insight into how destinations create stimuli that support meaningful experiences, perceptions of different experiencescapes in the tourism context remain to be explored. This research aims to explore the experiencescape stimuli of female digital nomads.

The study adopted a qualitative research method and was structured by combining multiple qualitative data collection tools with a triangulated approach to examining the experiencescape.

Based on the experiences of female digital nomads toward destinations, their perception of the experiencescape, which includes sensory, functional, social, natural and cultural stimuli, has been revealed. From the explanations regarding the metaphors, the female digital nomads in the research have positive perceptions about destination experiences and are satisfied with being digital nomads.

The fact that the research is the first to focus on digital nomadism and experiencescape and that it reveals the perspective of female digital nomads who share their experiences in virtual communities, which is a research topic that is little emphasized in the literature, is a contribution to the theoretical framework on the subject. The practical contribution is that it will guide studies to improve and re-plan experiences in line with the stimuli emphasized by the female digital nomads studied. The results can play a supporting role in developing the market for female digital nomads.

This research offers a new perspective on exploring female digital nomads' perceptions of the destination experiencescape.

The paper aims to provide an overview of the state-of-the-art of the event industry in the context of digitalization to understand how digital technologies change the event industry and what research topics are the most promising for further exploration.

A bibliometric analysis of the existing body of knowledge on the topic was conducted and the results were visualized using CiteSpace 5.8.R3. A total of 1999 articles and proceeding papers from the Web of Science Core Collection published between 2007 and 2022 were selected for our analysis. Based on the articles and proceeding papers in the Web of Science Core Collection database, we selected a set of publications for our analysis. The data were obtained through specific keywords related to our research topic. The method involves a process of three main stages: data collection, data processing and the bibliometric analysis.

Co-citation analysis indicated that issues of crowd management and tracking human mobility during mass events are important for the event industry and that technologies such as the Internet of Things, special-purpose mobile applications and systems make it easier for an event organizer to handle the issues. The findings demonstrated a weak scientific collaboration between countries in the topic studied and shift of research hotspots to study of satisfaction, motivation and behavioral patterns of events attendees. Based on this analysis, three directions for future research were revealed.

The results should be interpreted in light of our sample, because the analysis was conducted within our sample which has boundaries. We collected data from all categories in the Web of Science Core Collection database, but we considered only articles and proceeding papers as opposed to all possible types of scientific publications and other databases. In the study, we focused on detecting the state-of-the-art of the event industry in the context of digitalization overall. More specific topics that could be analyzed remain, for example, the dependency of digital technologies from the event type, etc.

This study reflects the state-of-the-art of the event industry in the context of digitalization. It provides researchers with key developmental trends in the event industry, which assists them in more deeply understanding the evolution of research hotspots in the field during last 15 years and defining future research agenda. The paper presents an overview of digital technologies used in various types of events and describes the issues and results related to the implementing digital technologies. The results obtained were extremely important, as they can be used by event managers and organizers to enhance customers’ experience during the events.

This study reflects the state-of-the-art of the event industry in the context of digitalization. This is the first attempt to make an overall analysis of scientific papers published in the Web of Science Core Collection on the topic studied without excluding any categories. The search procedure is transparent, and the results can be reproduced in other search fields using the same approach. Based on this analysis, three directions for future research were revealed including technological aspects of online event-based social networks, issues of crowd management and security at mass events and issues of attendees’ acceptance of novel digital technologies.

This study aims to explore the emotional landscapes and spatial preferences of digital nomads, focusing on how sentiments expressed in destination reviews influence their mobility and destination choices.

Employing a lexicon-based sentiment analysis of social media comments and reviews, alongside advanced geographical information systems (GIS) mapping techniques, the study analyzes the emotional tones that digital nomads associate with various destinations worldwide.

The analysis reveals significant patterns of emotional sentiments, with trust and joy being predominant in preferred destinations. Spatial patterns identified through GIS mapping highlight the global distribution of these sentiments, underscoring the importance of emotional well-being in destination choice.

Insights from this study offer valuable guidance for Destination Management Organizations (DMOs) in strategic planning, enhancing destination appeal through targeted marketing strategies that resonate with the emotional preferences of digital nomads.

This research introduces a novel approach by integrating sentiment analysis with GIS to map the emotional and spatial dynamics of digital nomadism, contributing a new perspective to the literature on tourism and mobility.

The digital platform (DP) develops through a network capability that combines technological infrastructure and resources to provide goods or services. This article investigates how institutions influence the development of the DP entrepreneurship ecosystem (EE) in a developing economy context.

An exploratory qualitative approach based on interviews with 33 DP business executives in Nigeria was the chosen research method. The interview method took the form of face-to-face, telephone and zoom video meetings, depending on the respective preferences of the participants. The research philosophy is based on interpretivism. Hence, the collected data were analyzed thematically and interpreted to make sense of the business executives' perspectives about the DP landscape as well as its institutional enablers and barriers.

The findings reveal institutional elements that are either too underdeveloped or weak to nurture an effective DP system resulting in high cost of doing business. A key cultural challenge is obtaining an honest workforce and managers. Also, there is lack of effective policies, weak regulation, multiple taxation and foreign competition, which affects local digital firms. Although cultural diversity has several merits, differences in cultural values and languages create marketing and promotion challenges. Moreover, the low level of digital literacy between Generation Z, Millennials and others, such as Baby Boomers and Generation X, poses a significant challenge concerning customer segmentation.

Research on digital technologies, the complexity of platform architectures and institutional logic has attracted interest in recent years. This article explored the institutional logic influencing the development of DP ecosystem (providing knowledge about EE in a developing world context). Despite the institutional challenges, there are multiple opportunities for Nigerian DP sector to flourish in the fast-growing economy.

The value of this article is related to how micro-, meso- and macro-institutional forces combine to support or become barriers to the development of the DP ecosystem, especially in developing economies where digitalization is creeping into every business sector and society.

Deglobalization and the coronavirus disease 2019 (COVID-19) pandemic have severely hindered multinational enterprise (MNE) investment. At the same time, digital technology is seriously challenging it with traditional production factor flows. Few studies have realized that the impact of digitalization is not limited to either transaction costs or the location-boundness of firm-specific advantages (FSAs), but extends to profound changes in the fundamental essence of MNEs. There is still limited understanding of this body of knowledge as a whole, including how its subtopics are interrelated. This study took the production factor change perspective to review MNE theory in the digital era. Therefore, this study aims to identify any upcoming and undeveloped themes in order to provide a platform suited to direct future research.

This paper presents a summary and a review of 151 articles published between 2007 and 2020. Such review was conducted to systematically explain the connotations and influential mechanisms of digital empowerment on MNE theory. This was achieved by using the CiteSpace citation visualization tool to build a keyword co-occurrence network.

The research findings pertain to how digitalization expands, breaks through, and even reshapes traditional MNE theory from four distinctive angles: the influential factors of internationalization, the process of internationalization, competitive advantage, and location choice. The findings are followed by the presentation of future research directions.

This paper presents an examination of MNE theory in the digital era from the perspective of production factor change. In doing so, it identifies significant theoretical innovation opportunities for future scholarly research priorities.

Lund University (Sweden) teacher education students' reflections constitute the foundation for this chapter. The students wrote about their situation, what they could learn from it and how they could bring these lessons into their future roles. The students' voices on digitalisation and isolation in their learning experiences illustrate the importance of belonging and motivation in education. The authors use students' reflections to consider educational quality and purpose.