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This study aimed to examine and explain the role of knowledge sharing in shaping innovation culture to improve business performance and build sustainable competitive advantage. Most empirical research tended to be conducted in large companies, and there are limited studies on this topic in the SME sector. Thus, the study needs to re-examine whether the theories developed to understand large companies apply to SMEs.

This quantitative study involved 259 respondents from a 59 sampling frame consisting of three levels of management of export SMEs in the Bali province of Indonesia. The questionnaire used to gather the data used a semantic differential scale, and the data were analyzed using SmartPLS software.

The results showed that knowledge sharing significantly influenced innovation culture, business performance and sustainable competitive advantage. Theoretically, this research provides insight into the body of knowledge in innovation culture and business performance as a mediator variable.

Cross-sectional design limits the authors from drawing definitive generalizations, and self-reported measures used in the study increase the chances of bias.

The study's findings could motivate managers and practitioners to place emphasis on knowledge sharing and innovation culture in the SME sector.

The role of knowledge sharing has been focused on large companies in several countries. However, research examining the role of knowledge sharing in building an innovation culture is still rare in the SME sector, particularly in Indonesian SMEs. Therefore, research on this topic is needed because Indonesia has not only a different culture but also different business practices.

This research aims to test employee loyalty in the hotel industry, particularly during the Covid-19 pandemic. This study examines the relationship between leader support in building job satisfaction, trust and employee loyalty. Also, this research aims to test and explain the role of satisfaction and trust as mediator variables.

This research used a quantitative design by distributing questionnaires to 206 employees of the 97 hotels in Bali, Indonesia, particularly during pandemic Covid-19. The research data were then analyzed by using WarpPLS software.

The results revealed that leader support did not have a significant effect on loyalty. Satisfaction and trust act as double mediators in leaders’ support and loyalty relationships.

Employees need leaders’ support to remain loyal to their organization in a slowdown situation due to the Covid-19 pandemic and its various challenges.

Research on the effects of the Covid-19 pandemic on various sectors has been comprehensive. However, the research that invests in employee loyalty in the hospitality industry is still rare. This study analyzes the loyalty of hotel employees, particularly when the tourism sector is experiencing a slowdown. This study also examines the role of trust and satisfaction as mediating relationships between leaders’ support and loyalty, which have not been widely analyzed in previous studies.

This study aims to examine the effects of fraud triangle (pressure, opportunity and rationalization) on individual fraudulent behavior in Indonesian public procurement. Empirical research in this area is relatively sparse.

Data were collected using laboratory experiments.

The results revealed that fraudulent behavior is higher when an individual has high pressure and high opportunity. These factors play an important role in determining individual rationalization. Most of participants used “displacing responsibility” to rationalize their actions. This study also demonstrated that negative affect mediates the relationship between fraudulent behavior and rationalization.

First, fraudulent behavior research cannot be separated from social desirability bias. Second, the experiments only involved individual decision-making, not in groups. Finally, this study did not examine the effectiveness of rationalization in reducing negative affect.

Over the years, the government has only focused on the identification of pressure and reduction of opportunities, but ignored individual psychological reasons. Considering that procurement fraud is always increasing, the government must more focus on individual reasons to design an effective prevention and detection system.

There are various conflicts of interest in public procurement budgeting. These conflicts can distort resource allocation and causes budget leakage. As a result, the government is incapacitated to achieve social and economic goals of the community.

There is limited research about fraud in public procurement budgeting, especially in developing countries. In addition, the fraud triangle research, which focuses on rationalization is still limited.

The study aims to examine the influence of auditor personal factors, such as goal orientation, self-efficacy and professional commitment to auditor’s responsibility to detect the fraudulent, particularly in small accounting firms.

The authors surveyed 86 auditors working in small accounting firms in Bali Province, Indonesia.

The results prove the role of self-efficacy as a mediating variable in the relationship of goal orientation and auditor responsibility. This result at once confirms that self-efficacy can improve individual performance even in complex tasks. This study also proves the role of professional commitment as a mediator variable.

Given that the respondents came from small accounting firms, these findings are not intended to be generalized with auditors in large accounting firms.

These findings highlight essential efforts to reduce audit expectation gaps between auditors and the public. The small accounting firms’ leaders must to alignment workplace organizational goals and organization professional goals. A dualism of purpose causes the auditor to fail to fulfill the responsibility of fraud detection.

There is a severe audit expectation gap related to the auditor’s role in detecting fraud. This finding expected to answer public questions related to auditors’ ability and responsibility in small accounting firms in detecting fraud.

There is limited research on auditor responsibility, particularly in small audit firms in developing countries. Also, there is still debate scientific about the influence of goal orientation, self-efficacy and professional commitment to auditor performance.

This paper aims to discuss the factors that cause individuals to commit fraud, especially in the public procurement context. All this time, an empirical review of public procurement fraud has only focused on the macro and micro level, as well as its losses on the country's economy. This paper highlights individuals’ fraudulent behavior from the four elements of the fraud diamond theory, namely, pressure, opportunity, rationalization and capability.

This paper is a literature review that discusses the fraudulent behavior of bureaucrat as a procurement official in the context of public procurement. This review uses fraud diamond theory as its theoretical framework to explain the attributes to do fraud.

Public procurement is a high-risk area for fraud (corruption), particularly in the government institution. It cannot be denied that the situation factor (pressure and opportunity) will interact with psychological aspects (rationalization) and individual capability to direct the individuals to commit fraud. This study discusses how existing pressure (motivation) and opportunities are used by individuals who have the capability to rationalize their actions. This literature review also endeavors to shed light on the strategy to prevent, detect and control the causes of fraud.

This paper provides an understanding of regulators, auditors and other employees in recognizing the characteristics and nature of fraud antecedents. This understanding can help prevent various forms of procurement fraud that occur within their organizations. This paper also can be a guideline to assist public sector organizations in designing effective internal control systems to prevent fraud in the process and practice of public procurement.

Public procurement has a central role that enables the government to allocate the budget effectively and efficiently. Compliance in implementing procurement rules and procedures will improve the quality of public services.

There exists relatively little study outlining the factors underlying of bureaucrats’ (procurement official) opportunistic behavior on procurement activities. The authors focused on bureaucrats’ behavior because they have unique positions of power and responsibility of the procurement process. On the one hand, they have a crucial role in serving the public and safeguarding public assets. On the other hand, they have the ability to collaborate with politicians and business actors in corrupt procurement practices. Therefore, the discussion on this topic is very relevant and interesting.

This research systematically reviewed studies on tax compliance based on five determinants consisting of tax services, trust in government, personal norm, social norm and religiosity.

The research used a vote-counting method to synthesize 279 studies consisting of 160 empirical studies and 119 non-empirical studies conducted from 1946 until 2017.

The research has made a relatively robust conclusion related to the impacts of determinant factors on tax compliance. Tax service and trust in government are the most critical factors to increase tax compliance. Personal norm, social norm and religiosity encourage tax compliance, yet the influence is not as strong as expected.

This research suggests that improving tax service and government trust are more effective and relatively easier to implement than developing the taxpayers' positive behaviors.

Several studies conducted to synthesize the impacts of determinant factors on tax compliance were only limited to the empirical research which provided sufficient statistical data. On the other hand, there were many substantial research types discussing tax compliance without involving statistical numbers. The facts have distorted the complete picture of tax compliance. Recently, no synthesis studies have comprehensively combined and compared the empirical with non-empirical research based on the related theories. Thus, the synthesis studies that discuss tax compliance based on non-deterrence approach are still limited.

The present study aims to examine the relationship between green economic incentives (GEIs) and environmental commitment (EC) as drivers of the circular economy (CE) practices in small and medium enterprises (SMEs).

A cross-sectional study of 594 assistant managers and SME managers was used while data were analyzed through Smart PLS.

The results showed that GEIs positively affect the SMEs' EC and the CE practice model. Furthermore, EC is the mediator between GEIs and the three CE practices: internal environmental management, eco-design and corporate asset management and recovery (CAM&R).

The present study provided a basis for understanding the relevance of SMEs' CE practices and designing a strategic plan for its implementation. Also, it provides insight into that collaboration between triple helix (the government, SMEs and the community) is needed in increasing environmental awareness toward sustainability.

This study enhanced the natural resource-based view (NRBV), describing the mechanisms that view GEIs and EC as pollution prevention in CE practice.

This study aims to build a conceptual model based on socio-aesthetic value accentuation (SAVA), positional advantage and sales-network power as the bridging process for enhancing sales performance in the context of small- and medium-sized enterprises (SMEs).

A structural study methodology is adopted. In all, 200 owner– managers of SMEs were involved in the study and voluntarily spent time for an interview in the data collection process. To test the model and hypotheses, the authors used the analysis moment structure structural equation modeling (AMOS SEM structural model software to analyse 178 usable questionnaires.

The results demonstrate three strategic pathways to enhanced sales performance, namely, anchors on SAVA, positional advantage and sales-network power and are the basis of the separate contribution of our proposed strategic equilateral triangle model for conceptual bridging.

The rejection of the hypothesis provides a room for further research. The sample frame of Indonesian SMEs limits the generalisation power of SAVA concept, which then calls for replication to achieve a broader generalisation. The theoretical implication of the study relates to strengthening the applicability of the theory of service-dominant logic in marketing studies.

There are several practical managerial implications for SME entrepreneurs seeking to improve sales performance.

This pioneering study explains the role of SAVA – positional advantage and sales-network power to bridge innovation capability and enhanced marketing performance.