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1 – 10 of over 1000
Article
Publication date: 24 May 2023

Wanyi Chen and Fanli Meng

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

International Journal of Managerial Finance, vol. 20 no. 2
Type: Research Article
ISSN: 1743-9132

Keywords

Article
Publication date: 3 November 2023

Efe Imiren, Paul Lassalle, Samuel Mwaura and Katerina Nicolopoulou

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 30 no. 2/3
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 1 March 2024

Kai Naumann and Andreas Neuburger

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…

Abstract

Purpose

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?

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Journal of Documentation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0022-0418

Keywords

Open Access
Article
Publication date: 8 March 2024

Hilda Du Plooy, Francesco Tommasi, Andrea Furlan, Federica Nenna, Luciano Gamberini, Andrea Ceschi and Riccardo Sartori

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 12 July 2023

Chinedu Ochinanwata, Paul Agu Igwe and Dragana Radicic

The digital platform (DP) develops through a network capability that combines technological infrastructure and resources to provide goods or services. This article investigates…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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 limitations/implications

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.

Originality/value

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.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 30 no. 2/3
Type: Research Article
ISSN: 1355-2554

Keywords

Book part
Publication date: 18 March 2024

Sinikka Neuhaus and Helena Berglund

Lund University (Sweden) teacher education students' reflections constitute the foundation for this chapter. The students wrote about their situation, what they could learn from…

Abstract

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.

Article
Publication date: 22 March 2024

Dr Amos Shibambu and Samuel Samuel Maredi Mojapelo

In today’s information and knowledge society, it is indispensable for citizens to acquire the requisite digital and information literacy (IL) skills to search information…

Abstract

Purpose

In today’s information and knowledge society, it is indispensable for citizens to acquire the requisite digital and information literacy (IL) skills to search information independently to meet their multiple and diverse information needs. As a result of digitalisation in the world, development and acquisition of digital and information skills is critical even for students and learners to retrieve digitised and online information to meet or achieve their curriculum-related accomplishments. The purpose of this study is to investigate the status of the digital and information literacies in South Africa from 2016 to 2022.

Design/methodology/approach

This qualitative study used a scoping review approach to collect data from research articles, conference articles and textbooks on digital literacy and IL – published in the years ranging between 2016 and 2022 from Google Scholar.

Findings

The major findings revealed that majority of the citizens especially students and learners lack digital and IL skills to recognise when information is needed, to find, locate, evaluate and use the retrieved information to meet an information need in a particular situation or context. Practical implications of this study include the alignment of curricula towards information and communication technologies to face the everchanging digital information technologies.

Originality/value

The study used scoping literature review research where empirical studies were retrieved and selected to address the objectives. This study provided significant approaches regarding promoting information and digital literacies in developing countries such as South Africa.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 7 April 2023

Xinbo Sun, Zhiwei He and Yu Qian

The purpose of this paper is to explore what organizational adaptability means in the digitized context and to discuss how manufacturing companies achieve organizational…

Abstract

Purpose

The purpose of this paper is to explore what organizational adaptability means in the digitized context and to discuss how manufacturing companies achieve organizational adaptability during the digital transformation process.

Design/methodology/approach

By conducting semi-structured interviews and acquiring archive data from a typical Chinese manufacturing company, this paper gathers extensive data. Based on this, a single-case study methodology is used to investigate organizational adaptability in digital transformation.

Findings

This study identifies the process by which companies achieve organizational adaptability during digital transformation and deconstructs organizational adaptability into three dimensions: structural adaptability, operational adaptability and governance adaptability. This study also explores how organizational adaptability is affected by digital capabilities.

Originality/value

This study proposes a process model to demonstrate how organizational adaptability may be attained during digital transformation and redefines organizational adaptability in the context of digitization.

Details

Chinese Management Studies, vol. 18 no. 2
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 2 June 2023

Weiwei Liu, Yuqi Liu, Xiaoyu Zhu, Pantaleone Nespoli, Francesca Profita, Lei Huang and Yimeng Xu

This study aims to present the critical role of knowledge management in digital entrepreneurship by reviewing the literature and proposing future research directions for digital…

Abstract

Purpose

This study aims to present the critical role of knowledge management in digital entrepreneurship by reviewing the literature and proposing future research directions for digital entrepreneurship and knowledge management through an interdisciplinary framework.

Design/methodology/approach

This study uses the Derwent Data Analyzer to identify and visualise the extant studies on digital entrepreneurship. This study qualitatively analyses the hot topics and trends in digital entrepreneurship research to understand digital entrepreneurship from the knowledge management perspective.

Findings

The authors found two dominant trends in existing research: logical and development trend exploration at the theoretical background and empirical research at the practical dimension. To understand digital entrepreneurship from a knowledge management perspective, the authors summarised the theoretical logic and internal and external reasons why knowledge management is required in digital entrepreneurship. Moreover, the authors analysed the new features of digital entrepreneurship under five aspects: management concept, object, content, scope and focus. The authors concluded that existing research on integrating knowledge management and digital entrepreneurship is primarily conducted from three perspectives: technology, platform and ecosystem.

Originality/value

This study provides an in-depth analysis of digital entrepreneurship from a knowledge management perspective. The findings can further promote the theoretical research and practical development of digital entrepreneurship and knowledge management. This approach provides a new direction for interdisciplinary study and enriches entrepreneurship research. In addition, this study proposes a knowledge management framework for digital entrepreneurship research. The findings contribute to understanding the role and function of knowledge management in digital entrepreneurship.

Details

Journal of Knowledge Management, vol. 28 no. 2
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 22 February 2024

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

Abstract

Purpose

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

Design/methodology/approach

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Findings

Digital service innovation (DSI) can open new doors for companies and help to enhance and sustain competitiveness. The journey to DSI maturity is challenging but one that can be successfully completed through progression from adaptive to generative learning and appropriate alignment both inside the firm and with various external partners.

Originality/value

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Details

Development and Learning in Organizations: An International Journal, vol. 38 no. 2
Type: Research Article
ISSN: 1477-7282

Keywords

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