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Article
Publication date: 16 August 2021

Soujata Rughoobur-Seetah and Zuberia Aminah Hosanoo

Technology acceptance research in the L&T contexts has a necessity for enabling the significant inclusion of technology in educational settings (Scherer et al., 2019)…

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Abstract

Purpose

Technology acceptance research in the L&T contexts has a necessity for enabling the significant inclusion of technology in educational settings (Scherer et al., 2019). Despite the propensity for information communication and technology to enhance the teaching and learning process, the acceptance or rejection of learning technology is essential. Technological acceptance model (TAM) has evolved to become a key model to depict the predictors of human behaviour towards prospective rejection or acceptance of technology (Granic and Marangunic, 2019). In their recent systematic review of the extensive literature on TAM, Granic and Marangunic (2019) found that most of TAM research originate from Asia (Taiwan, Malaysia, South Korea and China), Europe, North America, Middle East and Africa. To the best of the authors’ knowledge, research on TAM has been very scarce in small island economies. This study aims to guide the empirical model of Al-Fraihat et al. (2020), which wants to uncover the quality of learning by understanding the intentions and satisfaction of tertiary education learners on the acceptance and use of information technology (IT) for e-learning, during the confinement period.

Design/methodology/approach

This study adopted a quantitative approach. The proposed framework was borrowed from Al-Fraihat et al. (2020) and amended based on the contextual aspect of the study. The model proposed by Al-Fraihat et al. (2020) takes into consideration the quality of e-learning through technical system quality, information quality, service quality, educational system quality, support system quality, learner quality and instructor quality. The framework has as the basis the TAM where the perceived satisfaction, perceived usefulness, use and benefits of E-learning have been evaluated. This current study evaluated the quality of the e-learning platform from the students’ perspective in the confinement period. The service quality construct has been broken into three different dimensions, namely, service quality from an IT perspective, service quality from an administration perspective and service quality from the faculty represented by the Head of Departments. Another dimension has been added so as to evaluate the learner’s point of view when studying during confinement, namely, confinement and learning quality.

Findings

The findings of this study did not support H25, that is the hypothesis that perceived usefulness has a positive relationship with perceived satisfaction, in contradiction to similar previous studies that confirmed the relationship (Al-Sabawy et al., 2011; Al-Fraihat et al., 2020). However, interestingly, the findings of this research supported the relationship between perceived satisfaction and benefits (H26). This means that the greater the satisfaction of the learner, the greater the benefits on students. The results of this study further supported that there is a positive relationship between perceived usefulness and benefits (H27); there is a positive relationship between perceived usefulness and use (H28); and finally, there is a positive relationship between use and benefits (H29). Such relationships were also found in the existing literature (Al-Sabawy et al., 2011; Cidral et al., 2018; Al-Fraihat et al., 2020). The perception of the usefulness of the e-learning system determines the benefits, usefulness and system use. When the learners feel that the system is enhancing their learning, learning activities and performance, hence learning more effectively, they tend to see the e-learning system as useful and they are more likely to use the e-learning system/tool. The use of the tool/system, thus positively impacts the benefits that the learners derived from the system.

Originality/value

The COVID-19 and overnight decision for a country-wide lockdown drastically changed the education sector. School and all teaching institutions were closed. However, most universities had to review their teaching and learning models to introduce e-learning to ensure the semester’s progress. Hence, the use of the various LMS tools became a necessity overnight. This study on e-learning in Mauritius uses the TAM as the theoretical foundation because the theory has long been extensively used to investigate the quality of learning eg. Davis (1989), Scherer et al. (2019), Al-Fraihat et al. (2020).

Details

Quality Assurance in Education, vol. 29 no. 4
Type: Research Article
ISSN: 0968-4883

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Article
Publication date: 4 October 2022

Abdulla Al-Towfiq Hasan

The study aims to empirically test the effects of antecedents on behavioral intentions towards Uber-ridesharing services. The antecedents are perceived value (hedonic…

Abstract

Purpose

The study aims to empirically test the effects of antecedents on behavioral intentions towards Uber-ridesharing services. The antecedents are perceived value (hedonic, utilitarian, epistemic, and symbolic value), e-Attitude, and technology attachment (smartphone use, Internet use, and e-Involvement). Moreover, the study explores the mediating effect of three-dimensional perceived value (hedonic, utilitarian, and epistemic value) and e-Attitude; and the moderating effect of symbolic value on behavioral intentions towards Uber-ridesharing services.

Design/methodology/approach

A mixed survey (75% Google Form, 25% face to face) was conducted in Bangladesh to collect data from customers who had previously participated in Uber-ridesharing services, one of the largest ridesharing platforms in Bangladesh. Subsequently, data were analyzed based on the structural equation modeling technique using SmartPLS 3.3.3.

Findings

The study findings revealed that hedonic value, utilitarian value, epistemic value, symbolic value, e-Attitude, smartphone use, internet use, e-Involvement had a direct significant positive impact on behavioral intentions. Also, e-Attitude significantly impacted hedonic, utilitarian, and epistemic value. In addition, Smartphone use, internet use, and e-Involvement significantly influenced e-Attitude. Moreover, the study findings revealed that hedonic, utilitarian, and epistemic value partially mediates between e-Attitude and behavioral intentions; and e-Attitude partially mediates between Smartphone use, Internet use, and e-Involvement and hedonic, utilitarian, and epistemic value and behavioral intentions. Furthermore, the results indicate that epistemic value significantly moderates the relationship between hedonic, utilitarian, and epistemic value and behavioral intentions.

Practical implications

This study uncovers some insightful findings for ridesharing services providers and managers helping to build customers' positive behavioral intentions towards Uber-ridesharing services. In particular, practitioners can improve cost-efficiency, hedonic and symbolic aspects, availability of rides of Uber-ridesharing services. Moreover, the ridesharing services managers should adopt technology-based service opportunities.

Originality/value

The study enriches sharing economy literature, especially ridesharing services, exploring the direct effect of epistemic value, e-Attitude, smartphone use, Internet use, and e-Involvement on behavioral intentions. Moreover, this study presents smartphone use, Internet use, and e-Involvement as new antecedents of e-Attitude and behavioral intentions. Furthermore, the study explores the mediating effect of hedonic, utilitarian, and epistemic value and e-Attitude; and the moderating effect of symbolic value in Uber-ridesharing service perspective.

Details

Journal of Contemporary Marketing Science, vol. 5 no. 3
Type: Research Article
ISSN: 2516-7480

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Article
Publication date: 5 October 2015

Sandeep Kumar Mogha, Shiv Prasad Yadav and S. P. Singh

– The purpose of this paper is to determine the relative efficiencies of public sector hospitals in Uttarakhand, India.

Abstract

Purpose

The purpose of this paper is to determine the relative efficiencies of public sector hospitals in Uttarakhand, India.

Design/methodology/approach

The study use data of public hospitals collected from Directorate of Medical Health and Family Welfare, Government of Uttarakhand, Dehradun, India for the year 2011. The cross-sectional data analyses are carried out by applying data envelopment analysis (DEA) based slack based model.

Findings

The analysis found that out of total 36 hospitals only ten hospitals are relatively overall technical efficient. The average overall technical efficiency 54.10 per cent indicates that an average hospital has the scope of producing the outputs with the inputs 45.90 per cent lesser than their existing levels. The slack analysis results show that on average 12.57 per cent of beds, 13.16 per cent of doctors, 14.04 per cent of paramedical staff can be reduced and 17.53 per cent of out-door patients, 66.55 per cent of in-door patients, 208.23 per cent of major surgeries, 110.73 per cent of minor surgeries can be expanded if all the inefficient hospitals operate at the level of efficient hospitals.

Originality/value

The present study is undertaken to measure the relative efficiencies of public sector hospitals in Uttarakhand. There is dearth of studies being done on Indian healthcare sector and this study will help to utilize healthcare resources efficiently for formulating policy implications for public hospitals in Uttarakhand. For the robustness of DEA results, Jackknifing analysis is also conducted.

Details

Benchmarking: An International Journal, vol. 22 no. 7
Type: Research Article
ISSN: 1463-5771

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Article
Publication date: 4 November 2013

Preety Awasthi and Purnima S. Sangle

The aim of the paper is to identify interactions existing among the identified factors and understanding how they impact adoption intention so that better CRM strategies…

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Abstract

Purpose

The aim of the paper is to identify interactions existing among the identified factors and understanding how they impact adoption intention so that better CRM strategies for mobile channel can be orchestrated.

Design/methodology/approach

The paper empirically explores the underlying factors by the application of confirmatory factor analysis and structural equation modeling. The study sample consists of 523 respondents with a response rate of 63.9 percent (usable response rate).

Findings

The empirical findings reveal that from the perspective of benefits, perceptions value, perceived usefulness and context were the three critical components significantly influencing adoption intention. On the apprehension side, the effects of perceived security assurance, perceived trust, perceived cost and perceived risk on perceived value as well as perceived usefulness were significant.

Research limitations/implications

The study had a few limitations such as selection of the sample from a limited number of places, and the model was cross-sectional measuring perceptions and intentions at a single point of time.

Practical implications

Based on the findings, banks should focus on increasing the value perceptions of the customers by considering the perceptions of usefulness in various service contexts. The structural assurances and risk mitigation strategies also need attention.

Originality/value

The findings provided insight into the factors that contribute to the acceptance of mobile CRM services in India from new consumers' perspective. This study demonstrated that in the case of mobile CRM, the factors related to service aspect dominate over the technical aspect.

Details

Business Process Management Journal, vol. 19 no. 6
Type: Research Article
ISSN: 1463-7154

Keywords

Book part
Publication date: 26 November 2019

Mainak Bhattacharjee, Jayeeta Roy Chowdhury and Dipti Ghosh

The emerging market economies, in particular, have become victim to the laundering activities which have damaged investment potentials, undermined governance, fostered…

Abstract

The emerging market economies, in particular, have become victim to the laundering activities which have damaged investment potentials, undermined governance, fostered crime and corruption, and decreased tax revenues. In this chapter, we construct a macrotheoretic framework to analyze money laundering in the form of tax evasion by individuals in an economy in the events of financial autarky and free trade. In other words, our theoretical model allows us to examine if movement from autarky to a state of financial integration whets the degree of financial malpractice like money laundering.

Details

The Gains and Pains of Financial Integration and Trade Liberalization
Type: Book
ISBN: 978-1-83867-004-7

Keywords

Book part
Publication date: 18 January 2021

Orçun Avcı and Zeynep Demirci

The favorable results of fiscal/tax policies implemented in a country depend on the accuracy of the declarations and the full timely payment of taxes. Tax auditing is the…

Abstract

The favorable results of fiscal/tax policies implemented in a country depend on the accuracy of the declarations and the full timely payment of taxes. Tax auditing is the administrative function that ensures the accuracy of the taxes to be paid. From a global perspective, tax auditing is very important in all countries. Each country wishes to bring its own tax audit structure to an optimal level. Along with the audit, the tax function of the taxpayers and the investigations carried out on the books and documents related to these transactions, as well as, the exploratory function aimed at finding out and correcting errors, frauds and deficiencies, and preventing the occurrence of errors and frauds are in question. Ensuring the effectiveness of tax auditing will result in effective tax administration. Any increase in total tax revenues whilst keeping the expenses made for taxation at a certain level will increase the efficiency of tax administration. The tax audit, which is mandatory for the realization of the intended purpose, will also contribute to the tax compliance of taxpayers. Voluntary compliance of taxpayers who think that they will be audited in certain periods will be strengthened. All this can be achieved through an effective audit system. The aim of this study is to provide an assessment of the tax audit, highlighting its need and the things to be done in order to ensure the effectiveness and the advantages of the tax audit.

Article
Publication date: 11 January 2022

Sungsil Lee

This study aims to examine how the effect of corporate tax avoidance on the cost of debt has changed in the period 1993–2017. Although it is known that tax avoidance has…

Abstract

Purpose

This study aims to examine how the effect of corporate tax avoidance on the cost of debt has changed in the period 1993–2017. Although it is known that tax avoidance has significantly increased during this period (Dyreng et al., 2017), little evidence exists on how this change alters the effect of tax avoidance on the cost of debt. This study investigates how changes in tax avoidance modify the association between tax avoidance and the cost of debt.

Design/methodology/approach

By using a comprehensive sample of 15,825 loan facilities issued to US public firms in the period 1993–2017, this study tests the time-series changes in the association between tax avoidance and the cost of debt.

Findings

This study finds that a positive association between tax avoidance and the cost of debt has been declined over the past 25 years. Accordingly, tax avoidance in general no longer increases the loan spread after the enactment of domestic production activities deduction. However, the risker end of tax avoidance does still increase the loan spread.

Originality/value

This study spotlights the time-series changes in the effect of corporate tax avoidance on the cost of debt, showing how lenders perception on corporate tax avoidance has altered in accordance with changes in corporate tax practice.

Details

Pacific Accounting Review, vol. 34 no. 2
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 9 March 2021

Aras Zirgulis, Maik Huettinger and Dalius Misiunas

The purpose of this paper is to investigate whether switching to a CEO of the opposite sex affects the tax aggressiveness of firms.

Abstract

Purpose

The purpose of this paper is to investigate whether switching to a CEO of the opposite sex affects the tax aggressiveness of firms.

Design/methodology/approach

Regression analysis using a difference in difference approach and propensity score matching on a dataset of 8,798 firms from 2007 to 2017.

Findings

The authors find evidence that switching to a female CEO reduces the effective tax rate paid, implying a higher level of tax aggressiveness.

Social implications

The findings contradict the narrative that female CEOs are less tax aggressive.

Originality/value

The authors are the first (to the best of the authors' knowledge) to specifically investigate if changing the CEO gender has an impact on the effective tax rate paid by the firm.

Details

Review of Behavioral Finance, vol. 14 no. 3
Type: Research Article
ISSN: 1940-5979

Keywords

Article
Publication date: 16 August 2021

Anam Javaid and Noman Arshed

Money laundering is an activity where illegal proceeds are hidden. This often leads to a reduction in government revenue and loss of government control of public funds…

Abstract

Purpose

Money laundering is an activity where illegal proceeds are hidden. This often leads to a reduction in government revenue and loss of government control of public funds. This study aims to identify the important sources of growing demand for money laundering in developing countries. Further, it identifies the factors that reduce the impact of sources of demand for money laundering.

Design/methodology/approach

This study used the panel approach of feasible generalized least square to investigate the growing demand for money laundering in 62 developing countries and provides a moderation-based solution for managing the demand factors.

Findings

The empirical results of this study indicate that there are two sources that increase the demand for money laundering in developing countries. This includes a high tax rate on profit linked with private firms and businesses and diversion of public funds related to government officials and politicians. The results indicate that profit tax and diversion of funds increase the demand for money laundering. The profit tax-based money laundering can be moderated by the quality of the education system and the diversion of public funds and money laundering can be moderated using bureaucracy quality.

Originality/value

This is one of the first studies to empirically estimate the impact of two important sources (i.e. diversion of public funds by government officials and politicians and a high tax rate) that create demand for money laundering in developing countries. The findings help developing countries’ governments formulate policies and curb the growing demand for money laundering.

Details

Journal of Money Laundering Control, vol. 25 no. 3
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 24 March 2021

John E. Anderson

Analyze how peer effects and social influences affect attitudes and responses to corruption in tax systems, identifying factors that improve tax morale.

Abstract

Purpose

Analyze how peer effects and social influences affect attitudes and responses to corruption in tax systems, identifying factors that improve tax morale.

Design/methodology/approach

Life in Transition Survey (LITS III, 2016) data are analyzed using ordered probit models of corrupt tax officials, Heckman-style selection models of the extent of corruption, probit models of reasons given for not reporting corruption and ordered probit models of the frequency of informal payments to tax officials.

Findings

Peer effects and social influences significantly affect perceptions of and responses to corruption. Tax morale is supported in communities where people trust one another, where there is greater respect for the law and where people can achieve greater life satisfaction.

Research limitations/implications

Results are specific to transition countries represented in the data.

Practical implications

Findings can help improve tax morale and stabilize fiscal systems in transition countries.

Social implications

Enhanced tax morale can be facilitated by building inclusive, respectful and transparent institutions.

Originality/value

This study uses the latest LITS III data with a focus on peer effects and social influences, with improved empirical strategies.

Details

Journal of Economic Studies, vol. 49 no. 3
Type: Research Article
ISSN: 0144-3585

Keywords

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