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From the perspective of local government tax administration, the impact of geographic dispersion on the corporate tax burden is investigated in this paper.

Using unbalanced panel data with a sample of listed companies from 2003 to 2020 in China, this paper focuses on the effect of geographic dispersion on corporate tax burden and the mechanisms.

It is found that corporate tax burden is positively related to geographic dispersion. It is also found that geographic dispersion affects the corporate tax burden by increasing the effort of local government tax administration. In addition, the relation between geographic dispersion and corporate tax burden is more pronounced for local SOEs prior to the implementation of Golden Tax Project III and in cases where local governments face stronger financial pressure to obtain revenue.

This study has important implications for the promotion of the coordinated development of the regional economy, as well as the legalization, modernization and informatization of tax administration.

This study aims to examine the relationship between knowledge management and career development in an era characterized by high levels of youth unemployment and a demand for specialized skills. Despite the increasing transition to a knowledge-based economy, there is a significant gap between young people’s skills and career readiness, necessitating an in-depth analysis of the role of knowledge management at the individual, organizational and national levels.

The authors conducted a qualitative study using the theory-context-characteristics-methodology approach based on a systematic literature review. The authors created an ecological framework for reflecting on knowledge management and career development, arguing for a multidisciplinary approach that invites collaboration across sectors to generate innovative and reliable solutions.

This study presents a comprehensive review of the existing literature and trends, noting the need for more focus on the interplay between knowledge management and career development. It emphasizes the need for businesses to promote the acquisition, storage, diffusion and application of knowledge and its circulation and exchange to create international business human capital.

The findings may help multinational corporations develop managerial training programs and recruitment strategies, given the demand for advanced knowledge-based skills in the modern workspace. The study also discusses the influences of education, experience and job skills on business managers’ performance, guiding the future recruitment of talents.

To the best of the authors’ knowledge, this review is among the first to assess the triadic relationship between knowledge management, career development and the global unemployment crisis. The proposed multidisciplinary approach seeks to break down existing silos, thus fostering a more comprehensive understanding of how to address these ongoing global concerns.

The negative cultural bias vis-à-vis international business and cross-cultural management has been duly acknowledged, necessitating recommendations towards investigating its positive effects. Methodologically, quantitative research clearly predominates, and there have been calls for alternative approaches. Thus, this conceptual paper addresses the research gap (methodological and thematic) by investigating if multicultural teams can be an essential part of the global workforce and whether positive effects exist regarding dynamic capabilities, learning and knowledge transfer.

The underlying ethnographic research design enabled exploring within the embedded single case study from an emic perspective, including qualitative observation and semi-structured expert interviews, and provided detailed insights into the company’s multicultural work environment.

The results reveal that applying a qualitative design allowed the needed exploration and show that multicultural, geographically dispersed teams are positively experienced and considered necessary in today’s globalised world. They are likely to increase in the future. Moreover, dynamic capabilities (multicultural competencies) are indispensable for multicultural teamwork. Regarding learning opportunities, different viewpoints for discussion and the ability to reflect on these offer valuable insights. In line with theory, multiculturality is considered a “two-edged sword”, providing simultaneous benefits and challenges. Contrary to the theory, even highly important information transfers can occur virtually, although occasional physical contact is essential for trust building.

The multinational family business offers a unique example of a positive relationship between multiculturalism and organisational excellence and demonstrates how the application of a qualitative methodology can support theory building by delivering a revised model of dynamic capabilities in multicultural environments with geographical dispersion.

The purpose of this study is to disclose ontology of DSI as a novel concept in servitization community, explore the research context and themes (i.e. technological and industrial sectors) where DSI emerges, unveil methodological complexities of the research on digital servitization and DSI and provide guidelines for future research avenues regarding DSI.

Bearing in mind the relative novelty of DSI as a concept in servitization literature, the authors adopted a systematic literature review approach to identify 111 peer-reviewed articles published in English language and available in business and management disciplines via scholar databases (Scopus). The analysis of literature discloses descriptive and thematic insights regarding digital servitization and DSI.

The study provides valuable insights from the descriptive and thematic analyses where classification of articles per publication year, citations, methodology/type of the paper, geographical location of data collection, as well as industrial sector and technological contexts are discussed. Moreover, the unique value of this study is observed through its specific focus on the characteristics of DSI-related literature.

The study is among the first of its kind to provide extensive descriptive and thematic insights on the available literature dealing with digital servitization and DSI, mapping out prior research across a wide spectrum of publication outlets and illustrating the chronological evolution of research on digital servitization and DSI.

We conceptualized the novel phenomenon of COVID-induced virtual teams and its implications and provided researchers with the required information on how to conduct a phenomenon-based study for conceptualizing novel phenomena in relevant ways.

This article stems from phenomenon-based and, thus, theory-building and grounded qualitative research in the German industrial sector. We conducted 47 problem-centered interviews in two phases (February–July 2021 and February–July 2022) to understand how team members and team leaders experienced COVID-induced virtual teamwork and its subsequent developments.

Empirically, we found COVID-induced virtual teams to be characterized by a high relevance of shaping positive team dynamics via steering internal moderators; crisis is a novel external moderator and transformation becomes the key output factor to be leveraged. Work-from-home leads to specific configuration needs and interrelations between work-from-home and on-site introduce additional dynamics. Methodologically, the phenomenon-based approach is found to be highly suitable for studying the effects of such novel phenomena.

This article is explorative. Thus, we advocate further research on related novel phenomena, such as post-COVID-hybrid and work-from-home teams. A model of how to encourage positive dynamics in post-COVID-hybrid teams is developed and lays the groundwork for further studies on post-COVID teamwork. Concerning methodology, researchers are provided with information on how to conduct phenomenon-based research on novel phenomena, such as the COVID-induced virtual teams that we studied.

Companies receive advice on how to encourage positive dynamics in post-COVID teamwork, e.g. on identifying best practices and resilient individuals.

In a country such as Germany that faces labor shortages, our insights might facilitate better labor-market integration for those with care-work obligations and international workers.

We offer a first conceptualization of a relevant novel phenomenon, namely COVID-induced virtual teams. We exemplify the phenomenon-based approach as a suitable methodology that serves to build relevant theory using active categorization.

The construction industry shows an increased interest in how to manage logistics within construction projects. Often construction logistics is outsourced to a logistics service provider (LSP). However, construction logistics is normally approached either as a strategic decision or as an operational issue and rarely as a tactical concern. The purpose of this study is to explore how to organize the logistics outsourcing decision at strategic, tactical and operational levels.

This study is performed as a single-case study within a construction corporation, containing (amongst others) a building contractor (BC) and a construction equipment rental company (CERC) offering logistics services.

The study shows that to procure construction logistics service successfully, BCs need logistics capabilities at strategic and tactical levels to maintain an alignment between the use of logistics services and operational characteristics. Simultaneously, CERC’s need to design their service offerings to correspond to the needs of the BC.

This study builds on a single-case study of a Swedish construction corporation. Further research is needed to better understand current logistics outsourcing and development practices and how these can be improved to foster better logistics management at the project level.

BCs find suggestions of different logistics organization structures and suitable outsourcing arrangements. CERCs and LSPs can use the findings to understand their customers’ needs and adapt service offerings.

To the best of the authors’ knowledge, this study is one of the first studies of how two companies within a corporation can work together to develop construction logistics service offerings.

This study aims to investigate the influence of parent company personnel embedding on the stock price crash risk (SPCR) of listed companies, along with the moderating effect of disparate locations between parent and subsidiary companies and other major shareholders.

This research empirically tests hypotheses based on a sample of listed subsidiaries in China during the period between 2006 and 2021.

Our results demonstrate that personnel embeddedness in the parent company significantly alleviates SPCR in subsidiaries. This effect is even more substantial when the parent and subsidiary companies are in different places. However, other major shareholders in the subsidiary company weaken it. Our additional analysis indicates that, relative to executive embeddedness, director embeddedness exerts a stronger effect on the SPCR of the subsidiary. Mechanism examination reveals that the information asymmetry and the level of internal control (IC) within the subsidiary are significant channels through which the personnel embeddedness from the parent company influences the SPCR of the subsidiary.

This study expands the literature on how personnel arrangements in corporate groups within emerging countries influence SPCR. We have extended the traditional concept of interlocking directorates to corporate groups, thereby broadening the understanding of the governance effects of interlocking directors and executives from a group perspective.

This paper aims to determine the impact of perceived virtuality on team dynamics and outcomes by adopting the Input-Mediators-Outcome (IMO) framework. Further, it also investigates the mediating role of team processes and emergent states.

The authors collected survey data from 315 individuals working in virtual teams (VTs) in the information technology sector in India using both offline and online questionnaires. They performed the analysis using Partial Least Squares Structural Equation Modelling (PLS-SEM).

The authors investigated two sets of hypotheses – both direct and indirect (or mediation interactions). Results show that psychological empowerment and conflict management are significant in managing VTs. Also, perceived virtuality impacts team outcomes, i.e. perceived team performance, team satisfaction and subjective well-being.

The interplay between the behavioural team process (conflict management) and the emergent state (psychological empowerment) was examined. The study also helps broaden our understanding of the various psychological variables associated with teamwork in the context of VTs.

Findings from this study will aid in assessing the consequences of virtual teamwork at both individual and organisational levels, such as guiding the design and sustainability of VT arrangements, achieving higher productivity in VTs, and designing effective and interactive solutions in the virtual space.

The study examined the interplay between behavioural team processes (such as conflict management) and emergent states (such as psychological empowerment). The study also theorises and empirically tests the relationships between perceived virtuality and team outcomes (i.e. both affective and effectiveness). It may serve as a guide to understanding team dynamics in VTs better.

This exploratory study attempts to enhance the current understanding of the research and practice of VTs within a developing economy.

President Trump's tenure was accompanied by a series of protectionist measures that intended to reinvigorate US-based production and make manufacturing supply chains more “local”. Amidst these increasing institutional pressures to localise, and the business uncertainty that ensued, this study investigates the extent to which manufacturers reconfigured their supply bases.

Bloomberg's Supply Chain Function (SPLC) is used to manually extract data about the direct suppliers of 30 of the largest American manufacturers in terms of market capitalisation. Overall, the raw data comprise 20,100 quantified buyer–supplier relationships that span seven years (2014–2020). The supply base dimensions of spatial complexity, spend concentration and buyer dependence are operationalised by applying appropriate aggregation functions on the raw data. The final dataset is a firm-year panel that is analysed using a random effect (RE) modelling approach and the conditional means of the three dimensions are plotted over time.

Over the studied timeframe, American manufacturers progressively reduced the spatial complexity of their supply bases and concentrated their purchase spend to fewer suppliers. Contrary to the aims of governmental policies, American manufacturers increased their dependence on foreign suppliers and reduced their dependence on local ones.

The research provides insights into the dynamics of manufacturing supply chains as they adapt to shifting institutional demands.

The purpose of this paper is to analyze Spain’s success in developing mass tourism between 1950 and 1965.

This analysis will be carried out from a marketing point of view using the paradigm of the four Ps: product, price, promotion and place, but focusing on the product since, as will be seen, the three other variables had a much lesser impact at that early stage. The product, in holiday tourism, is the destination, a combination in which the main protagonist is the hotel. The authors will analyse the main characteristics of the tourist accommodation on offer in Majorca and Ibiza in two ways: by studying the general statistics on the one hand, and on the other, through the detailed description of two hotel projects focused on the same tourist market but conceptually very different. In the first, a British design from 1956, we see the seed of what could have been and was not. Spain could have been filled with enclave-type tourist destinations with little connection to the local economic network. The second hotel design, on the other hand, shows us the ideal establishment for the exploitation of mass tourism in open destinations.

In Spain, mass tourism was explosively successful because the local business community was able to offer a very attractive product.

The authors use the architectural designs of two hotels as the central axis of the description of the Spanish tourism product.