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Book part
Publication date: 10 April 2024

Troy Heffernan

This chapter acts as an introduction to the book, where it sits in the current literature, why it contributes something new and why that contribution is important to the field. In…

Abstract

This chapter acts as an introduction to the book, where it sits in the current literature, why it contributes something new and why that contribution is important to the field. In some respects, the introduction acts as a literature review which allows the book to both build on and augment current thinking. The primary function of the introduction will be to highlight that this book removes itself from ideological aspirations of returning to a university governed by and for scholars and instead highlights the dangers of managerialism, how Freire helps highlight those dangers and subsequently what a realistic path forward might be to minimise the damage of several decades of the neoliberal university.

Details

Academy of the Oppressed
Type: Book
ISBN: 978-1-80455-316-9

Article
Publication date: 12 July 2023

Arshad 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 Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled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.

Details

Meditari Accountancy Research, vol. 32 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 8 April 2024

Shinyong Jung, Seonjeong (Ally) Lee and Stephen Leitch

By integrating stimulus-organism-response theory and uses and gratifications theory, this study explored the salient gamification factors that satisfy the gratifications of…

Abstract

Purpose

By integrating stimulus-organism-response theory and uses and gratifications theory, this study explored the salient gamification factors that satisfy the gratifications of conference attendees in the context of an event gamification mobile app and their relationships with conference engagement, continuance intention and word-of-mouth.

Design/methodology/approach

The questionnaire was developed in Qualtrics and administered on a gamification application called Goosechase during an annual hospitality conference. The proposed hypotheses were tested using the partial least square-structural equation modeling (PLS-SEM).

Findings

The gratifications of social presence, education and entertainment through a gamification mobile app influences attendees’ engagement during the conference while achievement gratification does not. Positive effects of conference engagement on their continuous intention and WOM have been also validated.

Originality/value

By adopting a unique integrated approach that utilizes UGT and S-O-R framework, while considering conference engagement as work-related engagement, this study offers a fresh perspective on gamification apps and discusses its theoretical and practical implications in depth.

Details

International Journal of Event and Festival Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1758-2954

Keywords

Article
Publication date: 17 April 2024

Joseph Ikechukwu Uduji, Nduka Vitalis Elda Okolo-Obasi, Justitia Odinaka Nnabuko, Geraldine Egondu Ugwuonah and Josaphat Uchechukwu Onwumere

The purpose of this paper is to critically examine the multinational oil companies’ (MOCs) corporate social responsibility (CSR) initiatives in Nigeria. Its special focus is to…

Abstract

Purpose

The purpose of this paper is to critically examine the multinational oil companies’ (MOCs) corporate social responsibility (CSR) initiatives in Nigeria. Its special focus is to investigate the impact of the global memorandum of understanding (GMoU) on mainstreaming gender sensitivity in cash crop market supply chains in the Niger Delta region of Nigeria.

Design/methodology/approach

This paper adopts an explanatory research design with a mixed method to answer the research questions and test the hypotheses. A total of 1,200 rural women respondents were sampled across the Niger Delta region.

Findings

Results from the use of a combined logit model and propensity score matching indicate a significant relationship between the GMoU model and mainstreaming gender sensitivity in cash crop market supply chains in the Niger Delta.

Research limitations/implications

This study implies that MOCs’ CSR interventions that improve women’s access to land and encourage better integration of food markets through improved roads and increased mobile networks would enable women to engage in cash crop production.

Social implications

This implies that improving access to credit through GMoU cluster farming targeted at female farmers would improve access to finance and extension services for women in cash crop production in the Niger Delta.

Originality/value

This research contributes to the gender debate in the agricultural value chain from a CSR perspective in developing countries and is rational for demands for social projects by host communities. It concludes that businesses have an obligation to help solve problems of public concern.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-0839

Keywords

Abstract

Details

International Journal of Public Sector Management, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3558

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