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The purpose of this paper is to review research about China’s individual tax compliance. While empirical research in this jurisdiction is still in its infancy, the scale of the problem might be under estimated, or at least over looked. Comparatively, tax compliance as a subject matter has received considerable attention in developed Western economies, where the data had revealed an increasing trend of taxpayers not complying with their tax obligations. Although, this issue had not received as much attention by the Chinese government, as the world’s second largest economy and one of the most populous nations in the world, tax compliance is of critical importance to the Chinese economy and welfare of its citizens. Therefore, it is crucial that a review about China’s tax compliance research should be conducted to identify gaps in the literature.

This paper focuses specifically on a review of empirical research about China’s individual tax compliance. While, this work is primarily descriptive, it builds on existing research to make normative recommendations aimed at improving tax compliance in China.

This paper reaffirmed earlier findings in the literature that Confucianism influences both Chinese social and individual ethical values, any attempt to foster greater tax compliance in China should appeal to the importance of taxes as contributions to the public funding of family and community welfare. However, what was missing from previous research is that the assumption about Chinese ethical values was overly narrow. Apart from Confucianism, another Chinese philosophy known as Legalism is also influential in prompting ethical behaviour, in particular on regulatory issues. Therefore, tax compliance in China drawing on Chinese ethical values should include both incentives and disincentives to prompt individuals to comply with their tax obligations.

The observations and recommendations put forward in the paper are principle-based solutions drawn from Chinese ethical values. Furthermore, no detailed discussions on enforcement are included, as it is beyond the scope of the paper. Hence, the recommendations will require further empirical testing and should be examined in future research.

This review draws attention to a subject matter in China that has been overlooked. Apart from revisiting the key and related literature on China, this paper identified a gap that had been neglected in earlier research. Legalism, a less known Chinese ethical school of thoughts, is an important to the design of tax regulations prompting individuals to comply with their tax obligations.

The purpose of this paper is to look into the fate of a troubled initiative in one of Hong Kong's economic engines – the container handling industry – that was developed in the midst of the discussions between Beijing and London leading towards the historical 1997 handover.

Based on a qualitative in‐depth analysis of a longitudinal case study, the impact of the historical context is shown.

The data suggest that the forecasting gaps are residual of prolonged decision‐making processes featuring a diversity of stakeholders pursuing their respective agendas and making the best of the opportunities presented by powerful contextual events such as the historical 1997 restoration.

A few aspects of the forecasting process make a difference in the likelihood that the traffic forecasts will prove more accurate: improving the interconnectedness of the forecasting tasks; eliminating the problem of assumption drag; and developing knowledge in sociopolitical forecasting.

The value of this longitudinal case study lies in showing that major transport infrastructure forecasts are neither a deceptive nor meaningless series of projections to cool down potential opposition, as argued by the proponents of the political approach. Building a major transport infrastructure takes place through a nest of multifarious and unpredictable processes, intertwined with patterns of other strategic decisions and actions undertaken either by the public or by the private organizations involved, and influenced by major contingencies and historical contextual events over time.

This study explored how the Singaporean government responded to the Covid-19 pandemic crisis from early January 2020 to the end of May of the same year. It evaluated the capability of Singapore's leadership management in a crisis during the peak and ravaging period of the Covid-19 pandemic.

The study utilised a systematic design analysis approach, analysing Singaporean cases on the Covid-19 crisis using a systematic and narrative approach to underscore the country's response to the pandemic attack from January 2020 to May 2020.

Against the backdrop of Singapore's peculiar political system of government dominated by the ruling People's Action Party (PAP) and culture of bureaucracy, the government has increasingly executed several control measures, including strict travel bans, contact tracing, the circuit breaker–lockdown, mask-wearing, social distancing orders as well as financial support to businesses and employees from top to the bottom in the country. However, the treatment and health issues of the migrant workers in the dormitories continue to be the major concern among academics and scholars. At the same time, policy inadequacies truncate the excellent measure of Singapore's response to Covid-19. The case point review concluded that the mortality rate in Singapore remains low compared to other nations of the world. Singapore's case points unveil fundamental learning that an excellent leadership-driven harmonised strategic model is essential for crisis management in any society. The finding of the analysis demonstrated that Singapore adopted a contingency and value-based leadership model to advance good governance and tackle the spread of the deadly coronavirus in its country.

The study has demonstrated a profound analysis that has not been conducted hitherto. Investigation of the Singapore case point is not a popular analysis among Nigerian scholars. Therefore, from Nigeria's perspective, the study has showcased the good and the wrong sides of a coin in Singapore's leadership and power dynamic in crisis management.

The purpose of this paper is to look into the fate of a troubled initiative in Hong Kong that was developed in the midst of discussions between Beijing and London leading towards the 1997 handover. It sets out to shred new light on the “forecasting gap”: the gap between the anticipated level of traffic and the real volume of traffic in the years following the opening of a new infrastructure.

This research uses primarily qualitative methods. The data collection process comprises three main activities: documentary search, observational and ethnographic material, and interviews. The general strategy of data presentation and analysis is to develop a descriptive framework for organizing the longitudinal case‐study.

The paper puts forward that there is little basis to the claim of Machiavellian practices in the Hong Kong container handling community. The analysis suggests that the gaps are residual of prolonged decision‐making processes featuring a diversity of stakeholders strategizing in pursuing their respective agenda.

Contextualist analysis of the “traffic forecasting gap” challenges the popular and widespread view that traffic forecasts are intentionally biased to serve the interests of the promoters.

The paper aims to further extend our understanding by assessing the extent to which two prominent cultural values in East Asia i.e. face saving and group orientation drive consumers’ perceptions of luxury goods across four East Asian markets.

A multi‐methods research approach was adopted consisting of: an expert panel of close to 70 participants, group discussions with five extended East Asian families, personal interviews with eight East Asian scholars, a pilot test with over 50 East Asian graduate students and a multi‐market survey of 443 consumer respondents in Beijing, Tokyo, Singapore and Hanoi.

The authors extend previous conceptual studies by empirically investigating the impact of these two cultural values on the perception of luxury among East Asian societies. Specifically the study reveals that across all four markets face saving has the strongest influence on the conspicuous and hedonistic dimensions of luxury, group orientation meanwhile is the strongest predictor of the quality, extended self and exclusivity dimensions of luxury. Collectively these two cultural values significantly influence East Asian perceptions of luxury. Overall, the findings reiterate the importance of understanding different cultural values and their influence across different East Asian societies.

The findings have important implications for managers of western luxury branded goods that are seeking to penetrate East Asian markets or seek to serve East Asian consumers. Specifically, to assist with developing suitable brand positioning, products, services, communications and pricing strategies.

This study contributes to our understanding of the subject by exploring the impact of face saving and group orientation on the perception of luxury goods across four East Asian countries. Several directions for future research are suggested.

Since China’s “opening-up” in the late 1970s, Singapore has played a major role in enhancing China’s engagement with the world, especially in economic terms. This traditional relationship is well manifested in the third government-to-government (G–G) project under the BRI, which is known as the Chongqing Connectivity Initiative (CCI). The purpose of this paper is to address the following question: despite Singapore’s initial reluctance to agree on a third G–G project with China, why did Singapore eventually decide to join the CCI?

This paper draws on archives of over 700 Chinese language media reports and over 400 English language media reports, as well as private interactions with scholars interested in Sino-Singapore relations and with both sides’ officials in charge of the CCI project.

The paper finds that it is the goal of connecting the region, along with the need to maintain Singapore’s relevance to China and the regional economy that led to Singapore’s participation in the third G–G project. This paper also uses this case to analyse the changes that are taking place in the bilateral economic relations.

Despite wide media coverage, op-ed commentaries and respective government statements, there are a limited number of academic studies on the rationale of the third G–G project and contemporary Sino-Singapore relations in the literature. The scholarship has not addressed the rationale for Singapore’s changing attitude towards CCI and the manner in which the CCI has improved cooperation (or upgraded cooperation to a broader and regional level).

This paper aims to explore coaching as an approach to developing school leaders in the Singapore education system. It takes a close look at the nature of coaching experiences of beginning principals and principal-trainers, as well as the related benefits and challenges.

A qualitative inquiry approach was adopted, and four beginning principals and three principal-trainers were interviewed. An emergent coding method was deployed in data analysis.

Beginning principals described a positive, helpful and empowering coaching experience when coached by principal-trainers. The latter skillfully asked questions in a safe, non-threatening space for deeper self-reflection. In the process, beginning principals gained greater self-awareness and self-empowerment, and appreciated the shared context of school leadership. While coaching is a useful leadership development approach, inherent implementation challenges were identified.

Coaching as a system-wide strategy to support school leaders in Singapore has only recently been implemented. Further research using a larger sample is recommended as coaching becomes more pervasive.

The findings revealed a compelling case for a more pervasive adoption of coaching as an approach to support leadership development. Coaching facilitates effective school leadership, and there is scope for self-coaching, peer coaching and coach supervision of principals, middle leaders and classroom teachers.

This paper highlights the nature and positive impact of principalship coaching within a specific policy and cultural context of the Singapore education system. It adds to the body of literature on principal preparation, development and support.

The world is facing an unprecedented transformation in its social, economic and financial environments due to the emergence of a new pandemic called coronavirus disease 2019 (COVID-19). The norms on social distancing, lockdowns and sealing of international boundaries are the common measures taken by almost all regions of the world. However, the Asian region is found to have a relatively lesser number of infected cases and deaths due to COVID-19 in comparison to the other regions of the world. The present study has been aimed to review the roles of various factors as approaches, such as technology, business–government collaborations, financial bailouts and policies from government side and geographical and demographical factors of the countries in slowing down the transmission of virus in the Asian region including East Asia, South Asia and South East Asia for controlling COVID-19. Besides, the present study has also emphasised the gaps which have disabled the Asian region in controlling the transmission of virus.

For framing the paper, various articles, national and international reports and academic papers have been reviewed, which are published in the period 2000–2020. The studies are shortlisted on the basis of keywords, such as COVID-19, coronavirus, severe acute respiratory syndrome-like coronavirus ( SARS-CoV-2), pandemic, virus, quarantine, Asia, etc.

The study has emphasised the roles of government, technology, business–government collaborations and geographical and demographical factors of countries as relevant factors in controlling COVID-19. Also, the study has highlighted inefficient health infrastructure, fear of social stigma and misinformation amongst citizens as those gaps where Asian regions are simultaneously found to be unprepared and inefficient to control the pandemic.

The present review would aid researchers in explaining the relevance of macro-level factors such as technology, business–government collaborations, government policies and financial bailouts and geographical and demographical factors of the region in controlling the transmission of pandemics and epidemics.

The study would assist decision makers, governments and individuals in framing of the various strategies and interventions to control pandemics and epidemics.

The present study has explained the relevance of various behavioural and social factors as gaps which are responsible for speeding up the transmission of COVID-19. Here, the study would guide the society in taking various right steps during the phase of pandemic and lockdowns.

Previously, rarely any study has been found which has reviewed the roles of macro-level factors as approaches and gaps in the context of the Asian region to slow down the transmission of COVID-19.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

This paper aims to identify, synthesise and critically examine the extant academic research on the relation between big data analytics (BDA), corporate accountability and non-financial disclosure (NFD) across several disciplines.

This paper uses a structured literature review methodology and applies “insight-critique-transformative redefinition” framework to interpret the findings, develop critique and formulate future research directions.

This paper identifies and critically examines 12 research themes across four macro categories. The insights presented in this paper indicate that the nature of the relationship between BDA and accountability depends on whether an organisation considers BDA as a value creation instrument or as a revenue generation source. This paper discusses how NFD can effectively increase corporate accountability for ethical, social and environmental consequences of BDA.

This paper presents the results of a structured literature review exploring the state-of-the-art of academic research on the relation between BDA, NFD and corporate accountability. This paper uses a systematic approach, to provide an exhaustive analysis of the phenomenon with rigorous and reproducible research criteria. This paper also presents a series of actionable insights of how corporate accountability for the use of big data and algorithmic decision-making can be enhanced.

This paper discusses how NFD can reduce negative social and environmental impact stemming from the corporate use of BDA.

To the best of the authors’ knowledge, this paper is the first one to provide a comprehensive synthesis of academic literature, identify research gaps and outline a prospective research agenda on the implications of big data technologies for NFD and corporate accountability along social, environmental and ethical dimensions.