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1 – 5 of 5Arshad Hasan, Naeem Sheikh and Muhammad Bilal Farooq
This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.
Abstract
Purpose
This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.
Design/methodology/approach
Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.
Findings
Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.
Practical implications
The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.
Originality/value
This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.
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The study aims to promote the use of qualitative methods in service research by investigating how these methods are reported in service journals, how the level of reporting has…
Abstract
Purpose
The study aims to promote the use of qualitative methods in service research by investigating how these methods are reported in service journals, how the level of reporting has evolved and whether methodological reporting influences the downloads or citations received by qualitative articles.
Design/methodology/approach
Methodological reporting practices were identified through content analysis of 318 qualitative articles published in three major service research journals and comparison with prior methodological literature. Regression analysis was used to test how the level of methodological reporting influences article downloads and citations.
Findings
The study identifies 29 reporting practices related to 9 key methodological reporting areas. The overall level of methodological reporting in published qualitative articles has increased over time. While differences in the level of reporting between service journals persist, they are narrowing. The level of methodological reporting did not influence downloads or citations of qualitative articles.
Research limitations/implications
Service scholars using qualitative methods should pay attention to methodological reporting as it can improve the chances of being published. Factors such as theoretical contributions are likely to have a greater influence on article impact than methodological reporting.
Originality/value
No prior study has explored methodological reporting practices across different qualitative methodologies or how reporting influences article impact. For authors, reviewers and editors, the study provides an inventory of reporting practices relevant for evaluating qualitative articles, which should lower barriers for qualitative methods in service research by providing practical guidelines on what to focus on when reporting and assessing qualitative research.
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Rojalin Sahoo and Chandan Kumar Sahoo
The purpose of this research is to examine the relationship between employer and employees in a public power sector undertaking through the validation of CODE (compensation…
Abstract
Purpose
The purpose of this research is to examine the relationship between employer and employees in a public power sector undertaking through the validation of CODE (compensation, organizational justice, dispute resolution and employee empowerment) and PLE (workforce productivity, employee loyalty and employee engagement) model.
Design/methodology/approach
A hypothesized research model was developed and validated by using structural equation modeling (AMOS 20). In total, 303 responses were accumulated by administering a structured questionnaire among the employees of a state-owned power sector.
Findings
The results revealed that a harmonious climate of employee relations is prevailing in the public power utility. Additionally, the findings suggest that the CODE and PLE model of employee relations are found to be positive and significant by investigating the impact of compensation, organizational justice, dispute resolution and employee empowerment as the predictors; and workforce productivity, employee loyalty and employee engagement as the critical outcomes of employee relations.
Practical implications
The study recommends some plausible insights for practitioners, decision-makers and policy formulators to develop strategies and policies for nurturing congenial employee relations and also to cultivate a facilitative work environment for generating contented and competent manpower.
Originality/value
Validation of CODE and PLE model of employee relations in the new perspective of power sector undertaking is an epoch-making and novel contribution that offers significant empirical evidence to the extant literature. Moreover, the exploration of employer–employee relations in this context is a unique and innovative effort toward existing research.
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Amy B.C. Tan, Desirée H. van Dun and Celeste P.M. Wilderom
With the growing need for employees to be innovative, public-sector organizations are investing in employee training. This study aims to examine the effects of a combined Lean Six…
Abstract
Purpose
With the growing need for employees to be innovative, public-sector organizations are investing in employee training. This study aims to examine the effects of a combined Lean Six Sigma and innovation training, using action learning, on public-sector employees’ creative role identity and innovative work behavior.
Design/methodology/approach
The authors studied a public service agency in Singapore in which a five-day Lean Innovation Training was implemented, using a combination of Lean Six Sigma and Creative Problem-Solving tools, with a simulation on day one and subsequent team-based project coaching, spread over six months. The authors administered pre- and postintervention surveys among all the employees, and initiated group interviews and observations before, during and after the intervention.
Findings
Creative role identity and innovative work behavior had significantly improved six months after the intervention, enabled through senior management’s transformational leadership. The training induced managers to role-model innovative work behaviors while cocreating, with their employees, a renewal of their agency’s core processes. The three completed improvement projects contributed to an innovative work culture and reduced service turnaround time.
Originality/value
Starting with a role-playing simulation on the first day, during which leaders and followers swapped roles, the action-learning type training taught all the organizational members to use various Lean Six Sigma and Creative Problem-Solving tools. This nimble Lean Innovation Training, and subsequent team-based project coaching, exemplifies how advancing the staff’s creative role identity can have a positive impact.
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Zachary Ball, Jonathan Cagan and Kenneth Kotovsky
This study aims to gain a deeper understanding of the industry practice to guide the formation of support tools with a rigorous theoretical backing. Cross-functional teams are an…
Abstract
Purpose
This study aims to gain a deeper understanding of the industry practice to guide the formation of support tools with a rigorous theoretical backing. Cross-functional teams are an essential component in new product development (NPD) of complex products to promote comprehensive coverage of product design, marketing, sales, support as well as many other activities of business. Efficient use of teams can allow for greater technical competency coverage, increased creativity, reduced development times and greater consideration of ideas from a variety of stakeholders. While academics continually aspire to propose methods for improved team composition, there exists a gap between research directions and applications found within industry practice.
Design/methodology/approach
Through interviewing product development managers working across a variety of industries, this paper investigates the common practices of team utilization in an organizational setting. Following these interviews, this paper proposes a conceptual two-dimensional management support model aggregating the primary drivers of team success and providing direction to systematically address features of team management and composition.
Findings
Based on this work, product managers are recommended to continually address the positioning of members throughout the entire NPD process. In the early stages, individuals are to be placed to work on project components with explicit consideration toward the perceived complexity of tasks and individual competency. Throughout the development process, individuals’ positions vary based on new information while continued emphasis is placed on maintaining a shared understanding.
Originality/value
Bridging the gap between theory and application within product development teams is a necessary step toward improved product develop. Industrial settings require practical solutions that can be applied economically and efficiently within their organization. Theoretical reflections postulated by academia support improved team design; however, to achieve true success, they must be applicable when considering product development.
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