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Knowledge sharing contributes to the success of an organization in various ways. This paper aims to summarize the findings from past research on knowledge-sharing outcomes in organizations and to suggest promising directions for future research.

There was a conduction of a systematic literature review that consisted of three main phases: defining a review protocol, conducting the review and reporting the review. The thematic analysis was conducted on 61 studies, based on which a framework for understanding the impacts of knowledge sharing was developed.

Previous research has investigated knowledge-sharing outcomes at three levels: the individual, team and organization; specific impacts are summarized for each level. The most commonly studied factors affected by knowledge sharing are creativity, learning and performance. Knowledge sharing is also found to have some beyond-convention work-related impacts, such as those on team climate and employees’ life satisfaction. Research on the outcomes of knowledge sharing is dominated by quantitative studies, as we found only one qualitative study in this review. Based on the discussion of the results, promising avenues for further research were identified and a research agenda was proposed. More research on differential, psychological and negative impacts, as well as interactional and methodological aspects of knowledge-sharing, is suggested.

To date, no systematic review has been conducted on the impacts of knowledge-sharing. This paper makes an important contribution to knowledge-sharing research, as it consolidates previous research and identifies a number of useful research topics that can be explored to advance the field, as well as to establish the evidence-based importance of knowledge sharing.

During the past few years, social media has faced the challenge of maintaining its user base. Reports show that the social media giants such as Facebook and Twitter experienced a decline in their users. Taking WhatsApp's recent change of its terms of use as the case of this study and using the push-pull-mooring model and a configurational perspective, this study aims to identify pathways for switching intentions.

Data were collected from 624 WhatsApp users recruited from Amazon Mechanical Turk and analyzed using fuzzy set qualitative comparative analysis (fsQCA).

The findings identify seven configurations for high switching intentions and four configurations for low intentions to switch. Firm reputation and critical mass increase intention to switch, while low firm reputation and absence of attractive alternatives hinder switching.

This study extends extant literature on social media migration by identifying configurations that result in high and low switching intention among messaging applications.

The study identifies factors the technology service providers should consider to attract new users and retain existing users.

This study complements the extant literature on switching intention that explains the phenomenon based on a net-effect approach by offering an alternative view that focuses on the existence of multiple pathways to social media switching. It further advances the authors’ understanding of the relevant importance of switching factors.

This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT) evasion.

The study uses partial least squares-structural equation modeling to examine the connection between tax sanction, probability of detection, tax ethics, tax justice, forensic accounting and government spending on VAT evasion based on 248 responses collected from the retail industry in Jordan.

The findings also demonstrate that there is a negative correlation between tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting, government spending and VAT evasion efficiency.

The results, considering forensic accounting and government expenditure considerations, may emphasize the importance of the tax sanction, probability of detection, tax ethics, adoption of tax justice in the public sector and tax authority. Additionally, the findings are important for regulators and decision-makers in announcing new laws and strategies for VAT evasion.

It turns out that the tax authority and public sector can definitely improve their capacity to protect public funds and limit VAT evasion practices within SMEs by adopting increased tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting and government spending.

Numerous studies have been conducted at the individual level in the context of income tax on the link between tax punishment, probability of detection, tax ethics, tax justice, forensic accounting and tax evasion. This study expands on the scant evidence of this connection to the retail business in the context of VAT avoidance. Additionally, it advances prior studies by integrating fresh elements, such as forensic accounting and government expenditure, that have never been considered in connection to VAT evasion in the retail sector.

While there is relatively plenty of evidence for the positive impact of communication on the perceptions of organizational change, how organizational changes affect information sharing is relatively unknown. The purpose of this paper is to investigate if a favorable perception of ongoing organizational changes has a positive impact on information sharing and whether trust mediates this relationship.

A questionnaire (n=317) was administered to the employees of a large Finnish multinational organization. Partial least square structural equation modeling was used to test the hypotheses based on earlier research findings.

The results show that a positive perception of recent organizational changes improves information sharing both directly and indirectly, mediated by trust. Consequently, when changes are perceived negatively, employees recoil from information sharing which is known to have negative implications for organizations.

Data were collected in a single organization. The nature of the specific changes in the studied organization and its particularities undoubtedly had an effect on respondents’ perceptions.

This paper contributes to organizational information management research by elaborating on the relationship between organizational changes and interpersonal information sharing between employees. To the authors’ knowledge, this is the first quantitative study confirming the impact of the perception of organizational changes on employee information-sharing behavior.

As a result, the current study attempted to investigate the impact of green human resource (GHR) practices on long-term performance, and the path has been explained through organizational identification, which is supported by social identity theory.

To achieve the present study's primary goal, data were obtained from manufacturing businesses and analyzed using partial least square (Smart PLS) on the data of 284 Pakistani small and medium-sized enterprises (SMEs) registered with the small and medium-sized enterprises development authority (SMEDA).

As a result, the findings show that organizational identification explains the indirect relationship between sustainable performance and green human resource management (GHRM).

To limit the limited negative effect on the environment and society, the findings provide several suggestions for the government authorities and policymakers to adopt green practices and policies.

Green practices are essential for a company to limit its negative environmental effect. Environmental critical problems among shareholders put pressure on the firm to implement GHR practices and organizational identification with long-term success.

A key goal of this research is to examine empirically whether politically connected board members are likely to impact corporate philanthropy. A further goal of this study is to contribute to the existing literature by examining the moderating role of political connections on the relationship between family ownership and corporate donations.

Based on the content analysis approach, the authors determined the level of cash and in-kind donations made by a group of 94 non-financial Jordanian companies listed on the Amman Stock Exchange. This study examined 658 annual reports spanning over seven years from 2010 to 2016. Ordinary least squares regression (OLS) is used to test the study hypotheses. In addition, this study used the probit regression to validate those results reported by the OLS regression.

Compared to unconnected companies, politically connected companies in Jordan are more likely to donate to philanthropic causes. Moreover, the results revealed that the presence of significant family ownership shareholding in a firm can weaken the firm tendency to donate. Despite this, the regression analysis results indicate that family-controlled firms with political connections are more likely to engage in charitable giving activities compared to those without political nexuses.

The study contributes to the conversation surrounding corporate giving and sheds light on the role political connections and ownership structure (particularly family-owned firms) play in affecting donations by firms.

Managers of Jordanian firms listed on the stock exchange can use the study's findings to make better decisions about their donations and other philanthropic activities.

This study is the first to examine the relationship between firm donations and political connections in Jordan, and how political nexuses can moderate the relationship between family ownership and corporate donations. Hence, it extends prior research significantly.

The purpose of this paper is to investigate the impact of tax audit, tax rate and tax penalty on sales tax compliance and examine the moderating effect of patriotism on the associations between tax audit, tax rate and tax penalty with sales tax compliance among Jordanian manufacturing small- and medium-sized enterprises (SMEs).

In this study, 660 questionnaires were distributed by using systematic random sampling to manufacturing SMEs in Jordan, after which a total of 385 useable questionnaires were deemed suitable for analysis. Partial least squares structural equation modelling (PLS-SEM) was used to validate the measurement model and structural model and the predictive relevance of the study’s model.

The findings showed that tax audit and tax penalty were positively associated with the level of sales tax compliance, whereas tax rate was insignificantly associated with sales tax compliance. They also demonstrated the moderating significant effect of patriotism on the relationship between tax penalty, tax audit and tax rate with sales tax compliance.

Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen eligible SMEs to comply to further boost their sales collections.

This study extends the deterrence theory in the context of sales tax compliance by proposing the moderating effect of patriotism in the deterrence theory on sales tax compliance among SMEs. Moreover, the suitability for the use of PLS-SEM as a statistical tool in investigating the extended deterrence theory with patriotism as a moderating variable as well as its implications for theory and practice was also discussed.

This study introduces sense of coherence (SOC) as a factor in information sharing at the workplace.

Data were collected by a survey conducted on 311 respondents in a multinational organization, and analyzed using partial least square structural equation modelling.

SOC influenced information sharing both directly and indirectly as mediated by trust and employee learning orientation. Trust, moreover, influenced receiving information more strongly than sending it, while employee learning orientation more strongly affected sending information.

The findings underline the importance of a holistic understanding of information sharing, including individual differences and employee well-being.

The purpose of this study is to better understand the issues on tax compliance. This study aims to examine the influence of patriotism and public governance on the sales tax compliance of small and medium enterprises (SMEs) and to examine the interaction between patriotism and public governance on sales tax compliance.

This study was carried out by soliciting the opinions of owner-managers of SMEs in Jordan through a survey that was distributed by self-administered. This paper uses partial least squares structural equation modelling to investigate the influence of patriotism, public governance and the interaction of these two mechanisms on sales tax compliance for a sample of 385 SMEs.

This paper finds that patriotism and the public governance increase and improve the level of sales tax compliance. The findings also supported the interaction effect of patriotism on the relationship between public governance with sales tax compliance. Thus, all the hypothesised relationships were supported.

Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan, may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen the compliance of eligible SMEs to further boost their sales collections.

Very few studies have examined the determinants of sales tax compliance, and there has been an absence of work that examines the influence of the patriotism and public governance on sales tax compliance. This paper, therefore, fills a gap in the literature by providing the first empirical evidence about the influence of patriotism and public governance on sales tax compliance of SMEs in developing countries. This study is the initial paper to examine the interaction between patriotism and public governance on sales tax compliance among SMEs in developing countries

This study aims to empirically examine whether the political connection is related to risk disclosure practices. The study also seeks to contribute to the existent risk disclosure literature by investigating the moderator effect of family ownership on this relationship.

The content analysis approach was used to collect data and determine the level of risk disclosure over the non-financial Jordanian firms listed on 1Amman Stock Exchange. The sample of this study contains 376 annual reports over four years from 2014 to 2017. It used the random effect regressions to examine the hypothesis of the study.

The results show that politically connected companies disclose less risk information than the unconnected ones in Jordan. The results also refer that family ownership contributes in mitigating the negative effect of the political connection on the level of corporate risk.

The results have implications for regulatory institutions such as the Jordan Securities Commission to take the negative effect of political connection in their consideration and impose further regulations to monitor this board’s attribute and control politicians’ domination on the board decisions.

The current study also contributes to the body of literature by investigating the effects of the political connections on the level of risk disclosure in the financial reports. To the best of the authors’ knowledge, the current study is the first to examine the effect of the political connection on the risk disclosure practices. Moreover, the study is among the first studies that examine the moderating role of family ownership on such relationship.