Search results
1 – 10 of 33Ines Bouaziz Daoud and Amani Bouabdellah
This study aims to investigate the association between Corporate Social Responsibility (CSR) and tax avoidance, as well as the effect of earnings performance on this link. We…
Abstract
This study aims to investigate the association between Corporate Social Responsibility (CSR) and tax avoidance, as well as the effect of earnings performance on this link. We suggest a negative association between CSR and tax avoidance based on the Stakeholder Theory. We also suggest that earnings performance moderates this relationship. Based on a sample of 25 Tunisian firms during the years 2012–2017, data were gathered via annual reports of the companies, and a survey-questionnaire was used to gather CSR information. The research design uses ordinary least squares (OLS) regression to investigate the association between CSR and tax. In addition, the analysis is performed using panel data to account for heterogeneity at the individual level and over time. Using this research design, the study provides a comprehensive examination of the effect of CSR on tax avoidance among Tunisian companies over a 6-year period. According to our findings, companies that participate in CSR initiatives show less tax avoidance than those that do not. Moreover, in line with the Slack Resource Theory, for businesses with higher earnings, the negative link between CSR and tax avoidance is stronger. Our research demonstrates that businesses may utilize CSR to improve their standing in the community and lower the likelihood of tax avoidance. These results suggest that profitable firms may have more funds available to spend on CSR initiatives and, as a result, are more motivated to maintain a positive reputation by refraining from tax avoidance strategies.
Details
Keywords
Tiago Savi Mondo, Sandro Medeiros, Erose Sthapit, Lara Brunelle Almeida Freitas Almeida Freitas and Peter Björk
This study aims to focus on assessing the psychometric properties necessary to validate the internal structure of the TOURQUAL scale.
Abstract
Purpose
This study aims to focus on assessing the psychometric properties necessary to validate the internal structure of the TOURQUAL scale.
Design/methodology/approach
A quantitative research study was conducted in collaboration with the Brazilian Network of Tourism Observatories, comprising 927 respondents surveyed between October 2021 and May 2022. The data analysis involved the application of descriptive statistics and exploratory factor analysis, in alignment with the principles outlined in the Standards for Educational and Psychological Testing 2014 to validate the scale.
Findings
The findings of this study validate the TOURQUAL scale as a robust tool for assessing the perceived quality of tourist services, with results demonstrating one-dimensionality and replicability.
Originality/value
To the best of the authors’ knowledge, this study is the first to assess the psychometric properties for validating the internal structure of the TOURQUAL scale.
Details
Keywords
Christopher Richardson and Morris John Foster
The data for this case were obtained primarily through a series of in-person interviews in Penang between the authors and Pete Browning (a pseudonym) from 2017 to early 2019. The…
Abstract
Research methodology
The data for this case were obtained primarily through a series of in-person interviews in Penang between the authors and Pete Browning (a pseudonym) from 2017 to early 2019. The authors also consulted secondary data sources, including publicly available material on BMax and “Company B”.
Case overview/synopsis
This case examines a key decision, or set of decisions, in the life of a small- to medium-sized management consultancy group, namely, whether they might expand their operations in Southeast Asia, and if so, where. These key decisions came in the wake of their having already established a very modest scale presence there, with an operating base on the island of Penang just off the north western coast of Peninsular Malaysia. The initial establishment of a Southeast Asian branch had been somewhat spontaneous in nature – a former colleague of one of the two managing partners in the USA was on the ground in Malaysia and available: he became the local partner in the firm. But the firm had now been eyeing expansion within the region, with three markets under particular consideration (Singapore, Indonesia and Thailand) and a further two (Vietnam and China) also seen as possible targets, though at a more peripheral level. The questions facing the decision makers were “was it time they expand beyond Malaysia?” and “if so, where?”
Complexity academic level
This case could be used effectively in undergraduate courses in international business. The key concepts on which the case focuses are the factors affecting market entry, particularly the choice of market and the assessment of potential attractiveness such markets offer.
Details
Keywords
Mehrgan Malekpour, Federica Caboni, Mohsen Nikzadask and Vincenzo Basile
This paper aims to identify the combination of innovation determinants driving the creation of innovative products amongst market leaders and market followers in food and beverage…
Abstract
Purpose
This paper aims to identify the combination of innovation determinants driving the creation of innovative products amongst market leaders and market followers in food and beverage (F&B) firms.
Design/methodology/approach
This research is based on the case study methodology by using two types of data sources: (1) semi-structured interviews with industry experts and (2) in-depth interviews with managers. In addition, a questionnaire adapted from prior research was used to consider market and firm types.
Findings
Suggesting an integrated theoretical framework based on firm-based factors and market-based factors, this study identified a combination of determinants significantly impacting innovative products in the market. Specifically, these determinants are competition intensity and innovation capability (a combination of research and development (R&D) investment and marketing capabilities). The study also examined how these determinants vary depending on whether the firms are market leaders or market followers.
Practical implications
This research provides practical insights for managers working in the F&B industry by using case studies and exploring the determinants of developing innovative products. In doing so, suitable strategies can be selected according to the market and firm situations.
Originality/value
The originality of the study is shown by focussing on how different combinations of market and firm factors could be applied in creating successful innovative products in the food sector.
Details
Keywords
Bryan Pieterse, Kofi Agyekum, Patrick Manu, Saeed Reza Mohandes, Clara Cheung and Akilu Yunusa-Kaltungo
Major maintenance projects are often regarded as maintenance activities regardless of the projects' complexity and scale. Consequently, very scarce research attention has hitherto…
Abstract
Purpose
Major maintenance projects are often regarded as maintenance activities regardless of the projects' complexity and scale. Consequently, very scarce research attention has hitherto been paid to the critical skills required when undertaking these projects. More specifically, the body of relevant knowledge is deprived of a study focusing on maintenance projects within the energy sector. In view of this shortcoming, this research aims to examine the critical project management (PM) skills required to deliver major maintenance projects within the energy sector.
Design/methodology/approach
Based on a quantitative research strategy, this study addressed the knowledge gap through a cross-sectional survey of professionals involved in the delivery of major maintenance projects in the United Kingdom's (UK) energy sector. Data obtained were analyzed via descriptive (e.g. frequencies, mean and standard deviation [SD]) and inferential statistical analyses (One sample t-test and exploratory factor analysis (EFA)).
Findings
Out of the 45 PM skills identified in the literature and examined by the respondents, the results obtained from the One sample t-test (based on p (1-tailed) = 0.05) showed that 37 were considered to be at least “important,” accounting for 80.4% of all the skills identified. EFA revealed a clustering of the PM skills items into seven components: “skills related to work scheduling and coordination”; “communication, risk, safety and stakeholder management skills”; “quality assurance skills”; “people management skills”; “skills related to forecasting scope and duration of outage”; “implementation of processes and time management skills” and “technical/engineering skills and experience pertaining to the outage and local site knowledge.”
Originality/value
This study has identified and contributed to the limited state-of-the-art skills project managers must possess to manage major maintenance projects in the energy sector successfully. The findings would be useful to organizations within the energy sector in ensuring that the organizations have suitable personnel in place to deliver major maintenance projects on the organizations' assets.
Details
Keywords
Peter John Kuvshinikov and Joseph Timothy Kuvshinikov
The purpose of this paper is to evaluate the insights of founding entrepreneurs to understand what they consider as motivating factors in their decision to act upon…
Abstract
Purpose
The purpose of this paper is to evaluate the insights of founding entrepreneurs to understand what they consider as motivating factors in their decision to act upon entrepreneurial intentions. Using this information, the entrepreneurial trigger event influence was conceptualized, and a scale developed for use in subsequent testable models.
Design/methodology/approach
Qualitative and quantitative techniques were used to construct an instrument that measures the presence and influence of entrepreneurial behavior triggers. The concept of triggering events was explored with 14 founding entrepreneurs. Themes emerged from this enquiry process which informed the development of four primary entrepreneurial triggering events. Over 600 entrepreneurs participated in the study. Exploratory factor analysis was used to identify dimensions of entrepreneurial triggers and was tested using confirmatory factor analysis.
Findings
Entrepreneurs perceive that personal fulfillment and job dissatisfaction serve as two significant trigger events which will lead individuals to engage in entrepreneurial behaviors. This research supports theorizing that suggests entrepreneurial trigger events have influence in motivating individuals to act upon entrepreneurial intentions and some trigger events may have more influence toward behavior than others.
Research limitations/implications
This research is subject to multiple limitations. Trigger events were limited to those identified in literature and the interviews. Most entrepreneurs participating in this study were from a limited geographic region. The entrepreneurs in this study reported their triggering event based on their memory which could have been affected by inaccurate recall or memory bias. No attempt has been made to model the comparative effects of the different variables on entrepreneurial outcomes. Finally, the entrepreneurial trigger event instrument did not measure the participant's demographics or psychographics which could have played a role in the influence of reported trigger event.
Practical implications
This study extends previous research that trigger events serve as catalysts for entrepreneurial behavior. Findings support the premise that different types of triggers have different levels of influence as antecedents of entrepreneurial behavior. Specifically, positive, negative, internal and external entrepreneurial triggering events were explicated. The Entrepreneurial Trigger Event Scale created to facilitate this study enables researchers to explore the effects of types and perceived influences of precipitating trigger events on the intentions of the individual that result in entrepreneurial behavior. The optimized instrument further expanded Shapero's (1975) proposed theory of the origins of entrepreneurial behavior.
Social implications
The development of a scale provides researchers with the opportunity to include the influence of entrepreneurial trigger events, as perceived by entrepreneurs, in future testable models. Entrepreneurial development organizations can use the knowledge to assist in understanding when potential entrepreneurs may act upon entrepreneurial intentions. Information gained can have significant implications for understanding the initiation of entrepreneurial behavior, entity establishment and business growth.
Originality/value
This research responds to a call for investigation into the influence of entrepreneurial trigger events on a person's decision to act upon entrepreneurial intentions. It is an early attempt to conceptualize a relevant construct of entrepreneurial trigger event influence and to develop a scale for use in empirical testing. It is distinguished by using planned behaviors, push and pull, motivation and drive reduction theories. These theories are applied to the perceptions of successful entrepreneurs to develop a construct and validate it.
Details
Keywords
Renan Ribeiro Do Prado, Pedro Antonio Boareto, Joceir Chaves and Eduardo Alves Portela Santos
The aim of this paper is to explore the possibility of using the Define-Measure-Analyze-Improve-Control (DMAIC) cycle, process mining (PM) and multi-criteria decision methods in…
Abstract
Purpose
The aim of this paper is to explore the possibility of using the Define-Measure-Analyze-Improve-Control (DMAIC) cycle, process mining (PM) and multi-criteria decision methods in an integrated way so that these three elements combined result in a methodology called the Agile DMAIC cycle, which brings more agility and reliability in the execution of the Six Sigma process.
Design/methodology/approach
The approach taken by the authors in this study was to analyze the studies arising from this union of concepts and to focus on using PM tools where appropriate to accelerate the DMAIC cycle by improving the first two steps, and to test using the AHP as a decision-making process, to bring more excellent reliability in the definition of indicators.
Findings
It was indicated that there was a gain with acquiring indicators and process maps generated by PM. And through the AHP, there was a greater accuracy in determining the importance of the indicators.
Practical implications
Through the results and findings of this study, more organizations can understand the potential of integrating Six Sigma and PM. It was just developed for the first two steps of the DMAIC cycle, and it is also a replicable method for any Six Sigma project where data acquisition through mining is possible.
Originality/value
The authors develop a fully applicable and understandable methodology which can be replicated in other settings and expanded in future research.
Details