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This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

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.

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 Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled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

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

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.

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).

This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.

We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.

Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.

The study directs attention to the psychological conditions experienced and knowledge management practices leveraged by faculty in higher education institutes (HEIs) to cope with the shift to emergency remote teaching caused by the COVID-19 pandemic. By focusing attention on faculty experiences during this transition, this study aims to examine an under-investigated effect of the pandemic in the Indian context.

Interpretative phenomenological analysis is used to analyze the data gathered in two waves through 40 in-depth interviews with 20 faculty members based in India over a year. The data were analyzed deductively using Kahn’s framework of engagement and robust coding protocols.

Eight subthemes across three psychological conditions (meaningfulness, availability and safety) were developed to discourse faculty experiences and challenges with emergency remote teaching related to their learning, identity, leveraged resources and support received from their employing educational institutes. The findings also present the coping strategies and knowledge management-related practices that the faculty used to adjust to each discussed challenge.

The study uses a longitudinal design and phenomenology as the analytical method, which offers a significant methodological contribution to the extant literature. Further, the study’s use of Kahn’s model to examine the faculty members’ transitions to emergency remote teaching in India offers novel insights into the COVID-19 pandemic’s effect on educational institutes in an under-investigated context.

The study aims to explore and validate the revised psychological contract scale in this new normal era.

To serve the purpose, four studies were conducted. Study 1 was conducted for item generation through the extant literature review and phenomenological study. Study 2 highlighted the expert review. Study 3 explained the confirmatory factor analysis. At the end of study 3, the new psychological contract content had 14 items along with 15 traditional psychological contract content items. The nomological study validated the scale with the help of antecedent, i.e. supervisor's support, and outcomes, i.e. well-being and innovative behavior.

The revised psychological contract was bifurcated into two categories: new and traditional. Further, the revised psychological contract scale was having two dimensions: content and breach/fulfillment. The new content was the outcome of changes in perceived obligations due to pandemic. The nomological study found that supervisor support had a positive impact on the content of the psychological contract and fulfillment/breach of the psychological contract. Further, it was found that the new content of psychological contract was impacting more on well-being and innovative behavior than the traditional psychological contract.

In the new normal era, the working style and patterns have changed. Thus, it was important to capture changes in perceived obligations and employees' perception regarding to which extent their organizations were able to meet these altered perceived obligations. The study has direct implications for the practitioners as the revised psychological contract scale enlisted the perceived obligations of the employee and the extent to which these obligations were fulfilled by the employer. The study is also helpful in developing new normal HR policies and practices in the organization.

The study is original as it creates a new scale to measure the content of psychological contract and fulfillment/breach of psychological contract during new normal.