Search results

Metaverse is a virtual application spawned by digital technology that is becoming increasingly relevant to our lives. However, for the opportunities created and challenges posed by the metaverse, its important elements and future evolution trend remain largely unknown. Thus, this paper aims to understand the current status of metaverse research and its future research directions.

Based on the analysis of the literature data on the metaverse both in English and Chinese using Latent Dirichlet allocation (LDA) topic modeling and bibliometrics, this study discussed the related research and development trend of the metaverse. The authors first defined the concept of the metaverse and analyzed 1,378 English articles from seven publishers and 590 Chinese articles from the CNKI database. Following that, the authors summarized three important themes from the current studies: virtual world, metaverse technologies and metaverse applications. Finally, a framework of future directions on metaverse research was proposed.

The review found that during the rapid development of the metaverse, opportunities and challenges coexisted. In the virtual world, metaverse technologies drive the implementation of application scenarios, and in turn, applications promote the improvement of technologies. The interrelationship between technology and application lays the foundation for the development of the metaverse. Future metaverse research will generate different research directions.

This review provides a valuable, systematic perspective for individuals who want to understand the metaverse. The conceptual framework on metaverse research proposed in this paper offers a comparison of literature analysis from domestic and international perspectives and brings new insights into the development of the metaverse.

The increased interest among academicians to explore more about tax management behavior is evident in the literature on corporate tax avoidance. This paper aims to illustrate the multiple aspects that influence the tax avoidance behavior of corporations and its impacts through the systematic review method.

This study used “Tax Avoidance” OR “Tax Aggressiveness” OR “Tax Planning” as search strings to extract the relevant literature from the Scopus database. This study is a comprehensive analysis of existing literature on corporate tax avoidance behavior. Further, the keyword network analysis has been used to find out the most explored and dry research areas related to corporate tax avoidance behavior using VOSviewer software.

The study finds that taxation decision is an important managerial decision. Managers adopt tax avoidance tactics to boost postax profits to meet the shareholders’ expectations, particularly of risk-averse shareholders, and sometimes for their benefit also. With this, this study also finds that firms’ characteristics, political connections and corporate social responsibility activities also impact taxation decisions. In addition, the study identifies that tax-avoiding behavior has a contradictory impact on firm value, market growth and corporate transparency disclosure decisions.

The study assists the researchers by providing a brief overview of tax avoidance behavior, for corporates in understanding the implications of tax avoidance, and for policymakers to fix the taxation loopholes and bring necessary tax reforms.

This study adds to the existing literature by providing a thorough overview of theories, determinants and outcomes of corporate tax avoidance behavior.

This study clarifies the factors that foster individual innovative behaviour in the public sector by examining the effects and roles of empowering leadership, work group cohesiveness and individual learning orientation. This study also explores the direct effect of empowering leadership on work group cohesiveness and individual learning orientation, the influence of work group cohesiveness on individual learning orientation and the mediating roles of work group cohesiveness and individual learning orientation.

Data were collected from an online survey of respondents working in a public sector organization. Partial least squares structural equation modelling and mediation analysis by the bootstrap method were used for the data analysis.

Empowering leadership and individual learning orientation had significant direct effects on individual innovative behaviour. Both empowering leadership and work group cohesiveness have significant direct effects on individual learning orientation. Empowering leadership was positively related to work group cohesiveness. The mediation analysis revealed that individual learning orientation mediates the relationships between empowering leadership and individual innovative behaviour and between work group cohesiveness and individual innovative behaviour.

The study focuses on three factors that foster individual innovative behaviour in a public sector organization.

This study offers new insights into the factors that foster individual innovative behaviour in the public sector. The findings reveal the importance of using a balanced leadership style and encourage learning in the workplace for individual innovativeness by public leaders.

This study aims to analyse the way the internal resources and their attributes contribute to the competitive advantages in an intensive organisation in knowledge of the pharmaceutical industry in an emerging market.

This is a qualitative case study focused where the NVivo software was used for information analysis and thematic analysis.

The outcomes showed that from the VRIO framework (value, rarity, imitability and organisation), the plant and equipment and the technical knowledge of its workers are the resources that, due to their attributes, especially the rare, those that grant an advantage competitive position compared to other companies in its sector. Those findings highlight that the resource-based view (RBV) is a good approximation to explain the construction of competitive advantage (CA) and, in addition, the relevance of rare attribute in pharmaceutical companies was confirmed.

The study points out empirical evidence on the relevancy of RBV, from the VRIO framework and the competitive profile matrix (CPM) for the analysis of the management of organisations from the emerging market (economy) perspective. The study also provides competitive advantage analysis tools with which managers can identify strategic resources for their companies.

The VRIO framework and CPM were integrated in the study to analyse the role of internal resources and their attributes in achieving CAs. This integration is the first time that it has been carried out in companies in the context of an emerging market.

Low-carbon agricultural technology (LAT) extension is a key strategy for the agricultural sector to address climate change. Social capital, which consists of social networks, trust and norms, can play an active LAT extension role. This paper aims to analyze the mechanism of the role of social capital in the process of LAT extension.

Questionnaire data from six counties in Jiangsu, China, were used to measure social capital and analyze its effect on LAT extension using logistic regression. Data from 27 interviews were used to analyze the LAT extension experiences and problems.

LAT is mainly deployed by the government to farmers and distributed among them. In this process, the village officials who form parts of the government’s composition and the villagers play a dual role that facilitates a close link between them and the farmers and ensures LAT integration. However, social norms did not play a significant role in the process.

Farmers’ acceptance of LAT is based solely on the trade-off between local networks’ benefits and trust in local villagers and village officials. LAT-related laws and technical measures, thus are essential to strengthen LAT practices’ authority and incorporate LAT-based agricultural production as the norm of production behavior.

This paper provides an insight into the process and essence of farmers’ acceptance of LAT, which provides theoretical lessons for the LAT extension in China and indeed other developing countries.