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1 – 10 of over 1000Wanyi 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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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