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To the best of the author’s knowledge, the author conducts the first detailed review on the impact of ownership variables on corporate tax avoidance, based on 69 archival studies over the two last decades.

Referring to an agency-theoretical framework, the author differentiates between six categories of ownership (institutional, state, family, foreign, managerial and cross-ownership/ownership concentration). The author also includes research on ownership proxies as moderators of other determinants of tax avoidance.

The review indicates that most research refers to institutional, state and family ownership. Moreover, except for state ownership, no clear tendencies on the impact of included ownership types can be found in line with the author’s agency-theoretical framework.

Regarding research recommendations, among others, the author stresses the urgent need for recognizing heterogeneity within and interactions between ownership proxies. Researchers should also properly address endogeneity concerns by advanced econometric models (e.g. by the difference-in-difference approach).

As international standard setters have implemented massive reform initiatives on both tax avoidance and corporate governance, this literature review underlines the huge interaction between those topics. Firms should carefully analyze their ownership structure and change their tax planning due to owners' individual tax preferences.

This analysis makes useful contributions to prior research by focusing on six categories of ownership and their impact on tax avoidance in (multinational) firms and moderating effects. The author provides a detailed overview about current archival research and likes to guide researchers to focus on ownership heterogeneity and endogeneity concerns.

The impact of building information modeling (BIM) on various aspects of project management has attracted much attention in the past decade. However, previous studies have focused on a particular facet of project management (e.g., safety, quality, facility management) and within identified target journals. Despite numerous existing studies, there is limited research on the mainstream research topics, gaps and future research directions on BIM in project management. This study aims to conduct a bibliometric and science mapping review of published articles on BIM in project management and to identify mainstream research topics, research gaps and future research directions in this domain.

A science mapping approach consisting of bibliometric search, scientometric analysis and qualitative discussion was used to analyze 521 journal articles that were retrieved from the Scopus database and related to BIM in project management. In the scientometric analysis, keyword co-occurrence analysis and document analysis were performed. This was followed by a qualitative discussion that seeks to propose a framework summarizing the interconnection between the mainstream research topics, research gaps and future research directions.

Six mainstream research topics were found including (1) BIM-enabled advanced digital technologies, (2) BIM-based reinforcement and enhancement, (3) BIM and project composition, (4) BIM project elements and attributes, (5) BIM-based collaboration and communication and (6) BIM-based information and data. Moreover, this study discussed six research gaps, namely, (1) integration of BIM and other digital technologies, (2) future maturity of BIM applications in project management, (3) application of BIM in project components and processes, (4) role of BIM application in project elements and attributes, (5) impact of collaboration and communication in BIM application and (6) stability of information and data interaction. Furthermore, future research directions were discussed.

The findings and proposed framework contribute to providing a deeper understanding to researchers, policymakers and practitioners in the development of related research and practice in the domain of BIM in project management, thus, promoting digital transformation in project management. Overall, it adds to the global knowledge domain in BIM and promotes the need for digital and data integration, BIM maturity and BIM collaboration.

This study aims to integrate social embeddedness with learning society philosophy to explore how grassroots associations of Indigenous women tourism entrepreneurs can leverage their social network to co-create value.

A critical feminist perspective considers the intersectional experiences of Indigenous women tourism entrepreneurs from the rural Manasalu region of Nepal. Twenty-one semi-structured interviews with local tourism stakeholders were carried out. Hermeneutics in tandem with Indigenous methods of analysis ensured consideration of Indigenous ontologies and social locations beyond being merely theoretically driven.

A paradox of Indigenous women’s empowerment emerged where several efforts for empowerment presented themselves as a double-edged sword. Individuals’ social capital and social support for the sustenance and stability of grassroots associations ensure collective and continuous learning through a value-creation framework.

Collective self-reflection and self-determination for knowledge creation and sharing amongst social ties shed new light on the role of an Indigenous standpoint on value creation.

To the best of the authors’ knowledge, this is the first study that captures how the intersectionality of Indigenous women entrepreneurs in grassroots associations use their social capital through contesting, leveraging and learning to transform their social network into a value network.

This study examines the role of social media adoption (SMA), opportunity recognition (OR) and opportunity exploitation (OE) in mediating the relationship between entrepreneurial orientation (EO) and the performance of newly established small and medium-sized enterprises (SMEs) in emerging economies, with a particular emphasis on Ghana.

This study adopts a post-positivist philosophical stance and uses a quantitative approach and a survey design. A purposive sampling technique was used to select 336 SME owners and managers from Ghana’s manufacturing, trading and service sectors. Questionnaires were administered to source the empirical data for this study. Structural equation modelling (SEM) was used to analyse the proposed hypotheses.

The results reveal that EO positively and significantly influences the performance of new-born SMEs. SMA, OR and OE partially mediated this relationship.

This study is a wakeup call to policymakers, practitioners, managers and owners of recently established businesses. Policymakers should provide support and resources for newly established SMEs to adopt effective social media marketing strategies, bolstering their online presence and customer engagement. Simultaneously, they should invest in entrepreneurship education and create an environment conducive to innovation to cultivate an entrepreneurial mindset among fresh SMEs. Business owners and managers should proactively monitor market trends and consumer preferences, adapting their strategies to identifying and seizing emerging opportunities.

This study introduces a significant novelty to previous literature and one of the first to employ the dynamic capability theory to examine the interplay between EO, SMA, OR and OE in influencing the performance of new SMEs in the context of emerging markets. Furthermore, it extends the scope of understanding of the mechanisms through which SMEs can prosper in these dynamic environments. This unique combination of theoretical framework, comprehensive variables and contextual focus sets this study apart from existing research, enriching the literature on SME performance in emerging markets.

This study aims to reveal how mobile app stickiness is formed and how the stickiness formation process differs for apps of different social levels.

This study proposed and validated a stickiness formation model following the cognitive–affective–conative framework. Data were collected from surveys of 1,240 mobile app users and analyzed using structural equation modeling. Multigroup analysis was applied to contrast the stickiness formation process among apps of different social levels.

This study revealed a causal link between cognitive, affective and conative factors. It found partial mediation effects of trust in the association between perceptions and satisfaction, and the full mediation role of satisfaction and personal investment (PI) in the effects of subjective norm (SN) on stickiness. The multigroup analysis results suggested that social media affordances benefit stickiness through increased PI and strengthened effects of SN on PI. However, it damages stickiness through increased perceived privacy risk (PPR), decreased trust and strengthened effects of PPR on trust.

This study contributes to both stickiness scholars and practitioners, as it builds a model to understand the stickiness formation process and reveals the effects of the “go social” strategy. The novelty of this study is that it examined social influences, considered privacy issues and revealed two mediation mechanisms. The findings can guide the improvement of mobile app stickiness and the application of the “go social” strategy.

Professional touching behavior (PTB), defined as intentional touching behavior that occurs between organizational members and that falls within the boundaries of appropriateness and professionalism in the workplace, is prevalent in organizations. Scholars from multiple disciplines, including human resources researchers, have acknowledged the importance of physical contact for facilitating interpersonal communication and relationship-building. However, PTB may not only elicit positive reactions from those who receive it but also negative reactions as well, with implications for social dynamics in organizations. PTB can, on the one hand, fulfill employees’ desires for interpersonal connection; at the same time, such physical contact at work can represent a threat to employees’ health. To explain the nature and implications of these divergent effects of receiving PTB, the authors draw upon sociometer theory and behavioral immune system (BIS) theory to model the emotional, cognitive, and physiological processes via which, and the conditions under which, receiving such behavior will result in socially functional responses and prompt subsequent prosocial behavior, and when PTB will be perceived as a health risk and prompt withdrawal behavior. The theoretical framework of this chapter expands our conceptual understanding of the consequences of interpersonal physical contact at work and has important human resources management (HRM) implications for organizational managers.

This study aims to assess the extent to which Uganda university libraries have implemented digital transformation technologies and to determine the facilitators and barriers affecting the implementation of digital transformation in selected university libraries in Uganda.

This study used a convergent parallel mixed methods design. It was conducted in six selected university libraries in Uganda, which were in three private and three public universities. The study sample included 103 librarians with a minimum qualification of a bachelor’s degree and six library directors.

The findings indicated that there was an average (n = 37, 48.7%) implementation of digital transformation in the selected university libraries in Uganda. Some of the barriers hindering digital transformation included inadequate funding, lack of awareness of digital technologies, inadequate ICT skills, insufficient ICT infrastructure and limited staff among others. There is a need for library management to provide support in the form of funds, policies and human resources to implement such digital transformation.

The criteria for choosing universities were those that have been around for at least 10 years. The reason for this was that it was assumed that these universities would have well-established staff development programmes and procedures as well as be likely to have incorporated technology into their services, including libraries. This study’s limitations stem from the fact that this criterion for selection might not apply to all Ugandan university libraries, particularly those that are less than 10 years old and may not have been well represented in this study.

The magnitude of the problem of digital transformation in university libraries in Uganda is unclear because of the limited research available in the Uganda library and information science field. This study presents the status of digital transformation in Uganda university libraries.

Due to the COVID-19 pandemic, many people have experienced career shocks, especially employees in the hotel industry. To address how to retain talent in the industry, this study aims to examine the joint impacts of employee resilience, work social support and proactive personality on hotel employees’ career change intentions.

A survey questionnaire was developed to test the proposed framework. Data from 339 current hotel employees in the USA was analyzed using the PROCESS model.

Results show a significant three-way interaction, indicating that for less proactive employees, resilience is negatively associated with career change intentions. However, for highly proactive employees, an additional situation cue in the form of strong work social support is required to activate the expression of resilience. Highly proactive and resilient employees who receive strong supervisor or coworker support during the pandemic have lower career change intentions. However, highly proactive employees who receive weak supervisor or coworker support exhibit similar levels of career change intentions, regardless of resilience level.

Hotel managers should consider helping employees enhance their resilience and overcome career shocks by providing training and resources and establishing a learning culture. More importantly, it is essential to offer strong supervisor and coworker support to promote resilience among proactive employees. Hotel managers should actively promote strong work social support, and offer training and counseling opportunities to promote employee retention during the pandemic.

To the best of the authors’ knowledge, this study is the first to examine employee resilience in the hospitality field. This study contributes to the employee resilience literature as well as trait activation theory by examining situational cues that can activate employee resilience and by providing empirical evidence to reveal the boundary conditions of how employee resilience impacts career change intentions.