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Tax compliance studies have been extensively conducted across various jurisdictions. However, only partial answers have so far been provided for the question: “Why do people pay tax?”. The aim of this study is to report tax compliance behavior from both the supply side (SMEs) and demand side (tax collecting authorities) in Ghana.

A survey of 233 responses comprising 169 SME managers and 64 tax officials of the Ghana Revenue Authority qualified for the study. Data were modelled using covariance-based structural equations modelling (AMOS Graphics version 23).

Isomorphic forces and tax fairness have a positive impact on tax compliance. However, the impact of strategic response on tax compliance was insignificant, which suggests that, although SMEs in Ghana adopt different strategies to respond to institutional pressures, such strategies do not influence their tax compliance behavior.

This study investigates tax compliance behavior among SMEs using a survey design from only one developing country – Ghana. Based on a cross-sectional survey and the approach used to gather the sample data, assessing any changes over time may be impossible.

The findings suggest that SMEs’ tax compliance behaviors are shaped by institutional pressures in terms of obeying tax laws and filling their tax returns in a consistent manner. Given that isomorphic forces and tax fairness are significant predictors of tax compliance, SME tax compliance can be improved if strong institutions are incorporated in the administration of taxes. The findings also support the logical thinking of tax fairness theory that the higher SMEs perceived the tax system to be fair, the more their compliance behavior is encouraged.

This study represents one of the few to provide preliminary empirical evidence on tax compliance from the supply side of taxation in a developing economy. Therefore, the findings have implications for taxpayers in Ghana.

Halal food (HF) has received significant attention from scholars and practitioners. However, no studies have explored the distinct role played by HF literature as part of knowledge diffusion. Given the increasing number of scholarly outputs, this study aims to examine the HF development over the past decades comprehensively, including emerging topics and knowledge transmission paths and structure.

This study conducted a keyword co-occurrence network analysis and main path analysis (MPA). The MPA included four types of main paths to trace the historical formation of HF based on 253 articles extracted from the Web of Science database.

The findings show that: HF research revolves around several dimensions, including HF safety and trust, halal certification, HF supply chain management and attitudes towards HF purchasing, and the focus of HF research has shifted from the business perspective to the consumer perspective. In recent years, there has been a trend to explore how blockchains can benefit HF supply chains by improving traceability, transparency and consumer trust in HF.

This study addresses the need to examine the knowledge diffusion paths in the HF domain. This study offers a framework to investigate the knowledge dissemination and structure, helping researchers deal with hundreds of articles effectively and increasing their understanding of the past, present and future research trends in the HF domain.

The tourism industry has a huge potential, and the return to its state prior to the COVID-19 pandemic is a large stake for any economy. Tourism e-WOM is an important contributor towards attracting visitors and choosing tourism destinations. Drawing from the value and personality theories, the aim of this study is to investigate the factors determining e-WOM intentions in tourism.

Based on a sample of 469 responses collected online from a random sample of Romanians and using partial least squares structural equation modelling, the authors hereby analyze the influence of economic, emotional, social and altruistic values on e-WOM intentions, and the moderating effects of the big five personality traits (openness, conscientiousness, extraversion, agreeableness and neuroticism) on this relationship.

The results of the study revealed that except economic value, all the exogenous (emotional, social and altruistic) values have a positive influence on the e-WOM intentions. However, the study further suggested that the big five personality traits do not moderate the relationship between the value factors and e-WOM intentions.

The influence of perceived value will be useful for building a stout marketing strategy and to describe e-WOM behaviour among Romanians.

Tourism service providers can promote their services by stressing the various types of value bestowed by their offers.

Although inspired by existing research, the current study is original in that the model used has not yet been proposed before, all the more so for the particular case of the tourism industry.

The purpose of this paper is to explore the origins and management of literary festivals in Ireland from the perspective of their founders or those involved in managing these festivals.

This qualitative research study explores six literary festivals across the island of Ireland. The research and data collection instruments include bibliographic research and a series of in-depth interviews with festival founders, directors and managers.

The festivals in this study have evolved from a range of origins and are strongly influenced by the artistic vision and strategic approach of their founders and/or directors. Generating adequate revenue remains a constant challenge for these festivals as they rely on three primary sources of funding, i.e. ticket sales, sponsorship and grant support. Volunteering at literary festivals provides an opportunity for increased community involvement, participation and a sense of co-creation. Building strong partnerships and positive stakeholder engagement is fundamental to successful festival support and funding, ensuring that festivals can deliver well-structured programmes that will attract a loyal and engaging audience.

This exploratory research is limited to six literary festivals in Ireland and there is potential to extend this into a more comprehensive study.

This study provides insights into this increasingly popular festival sector and identifies practical strategies for developing and managing literary festivals and related events.

Even though literary festivals have proliferated in Ireland over the past twenty years, there is a dearth of academic research in this area. The research study focuses on literary festivals, primarily from a “supply” rather than “demand” perspective.

The aim of this Real Estate Insight is to comment upon the UK leasehold system, particularly focussing on new-build homes. This paper sheds light on the controversy surrounding this practice, public perception and the impact of a proposed ban on the housing and the impact, thereof, on property investment.

This Real Estate Insight, through the lens of investment principles, dissects the rationale behind the initial pricing in the leasehold system and how potential future costs and benefits shape this mechanism. The nature of the “Insights” briefings means that this is a personal view of the author.

With the recent outcry over perceived unfair practices, the paper scrutinises whether the problem lies within the system itself or in the consumers' comprehension of the system. This paper suggests that enhancing consumer education and imposing stricter disclosure requirements might serve as a more effective solution than outright legislative prohibitions.

The paper also briefly touches upon the concept of “gouging” in market function, highlighting potential inconsistencies in consumer behaviour.

This is a review of the UK leasehold market in relation to the legal title being offered at purchase.

The paper intends to show why farms as we know them today may soon be a thing of the past and that organisational behaviour research has an important contribution to make in assisting the upcoming transformation.

Two strains of literature are reviewed and then synthesised: the literature on robots replacing humans in agricultural production and the literature on vertical integration that shifts decisions to agribusiness. Then the potential contribution of organisational behaviour research is outlined.

It is shown how the farm is likely to lose both roles for which their geographic entity is important: making decisions and carrying out production. This requires contributions from organisational behaviour research in the realms of decision designs and social systems.

It can be anticipated that the most profitable strategy for farmland owners in the future will be collaboration with contractors. Farms as organisations, are increasingly losing their importance. This not only has grave social implications for farmworkers and landowners but also for scholars in organisational behaviour research.

The paper challenges an organisational unit that is so familiar to us that it is rarely questioned.

The purpose of this study is to examine the benefits and challenges of using logistics service providers (LSPs) for small and medium-sized enterprises (SMEs) and large corporations.

This study uses the focus group interview method with eight LSP companies of varying sizes in the UAE. The aim is to obtain detailed insights into the advantages and obstacles associated with using LSPs.

The interview results reveal differences in the services and payment options offered by large and small-medium-sized LSPs, leading to varying impacts on SMEs. Additionally, both large and small-medium-sized LSPs encounter challenges in delivering services to SMEs, including sustaining logistic excellence in a competitive market, meeting the high customer expectations from SMEs and large enterprises, difficulty in recruiting skilled and competent employees and high costs of business technology.

This study is limited to the UAE context and the perspectives of eight LSP companies. The findings may not be generalizable to other regions or industries.

The findings of this research provide valuable insights for SMEs and large corporations considering the use of LSPs. Understanding the benefits and challenges associated with outsourcing logistics services can assist in making informed decisions and developing effective collaborations with LSPs.

This research contributes to the existing literature by specifically examining the benefits and challenges of using LSPs for SMEs and large corporations. This study provides a comprehensive analysis of the factors that influence logistics outsourcing decisions and highlights the unique challenges faced by LSPs and SMEs in the context of the UAE.

This study explores the impact of institutions, policies, and regulations at the global, national, and sectoral levels on digitalisation within the Italian and Australian wine industries.

Drawing on qualitative research data collected from interviews with key personnel in the wine industry, this study shows that both jurisdictions are at a similar stage of emergent digital development despite very different settings.

Accordingly, the authors find that digitalisation is constrained by common policy and regulatory issues emanating at the global and national levels, such as a lack of data infrastructure and data governance, and the need for institutions at the local and regional levels to spur innovation, especially with SMEs.

This is the first study to analyse the role of policy, regulation, and institutional arrangements in digital diffusion using a cross-country comparison of the wine sector.

Integrating demand with supply has always been an evolving research area, which is affected by different factors including, but not limited to, sustainability, changing consumer demands and emerging supply chain practices. However, most of the research targeted developed countries due to better data access and enhanced information visibility. The research on supply and demand integration in Saudi Arabia is still in its infancy. This study explores this gap by providing a comprehensive analysis of demand and supply chain integration in the context of sustainability. This is done by first creating a developing countries-based research framework and then validating it through surveying 162 Saudi companies operating in multiple sectors like food, fashion and retail. Results suggest that there is more emphasis on supply-side factors relative to demand-side factors in the context of integration. Demand side factors only marginally impact waste reduction efforts. Similarly, the food sector is most sensitive to integration efforts attaching high importance to sustainability and efficiency initiatives. These results can be a useful guide for managers and policymakers who are planning and executing at the interface of demand and supply chains in developing countries.

Cross-sector analysis by survey questionnaire of 162. Descriptive statistical analyses were performed on the data for the study participants. Continuous variables were summarised using mean and standard deviation (SD), median and IQR; and proportions were used for nominal and ordinal variables. A total score measuring perception of employees towards supply–demand integration was analysed and compared by company-related factors (sector/industry, length of service in firm (years) and the number of employees). Comparisons were made using the chi-square test or ANOVA. A linear regression model was utilised to examine the independent effect of supply and demand side factors on employees' perception of integration. The model controlled for the sector, length of service and number of employees. Statistical significance was considered at p < 0.05.

The linear regression results showed that supply items significantly predicted integration. That is, higher supply–demand integration scores were significantly related to indicators for using supply variables in supply chain management (SCM) improves operational efficiency (OE), integrating supply variables at the execution stage reduces overall waste and including at least one supply-side variable in supply planning (p < 0.05). The indicator for integrating demand variables at the execution stage reduces overall waste was only marginally related to an increased integration scores (p = 0.089). Lastly, a significantly better perception of supply–demand integration was reported by employees in the food sector compared to those in the fashion sector (p = 0.018). Length of service or number of employees in the firm was not related to perception towards supply–demand integration.

Though accessing 162 companies in the Saudi market is a significant sample size given the fact that they are quite conservative in sharing supply and demand information. However, for better generalisation and richer insights, more sectors like manufacturing, oil and gas and hospitality should be added in future. Cross-country analysis from developing countries can be another interesting future direction.

This empirical paper draws its strength from the scale and depth of empirical data collected from Saudi companies belonging to multiple sectors to better understand demand and supply chain integration, especially from sustainability and waste reduction. This is true in the era of the pandemic and its associated risks for both upstream and downstream. The developing countries' perspective is important as not enough is written in the literature given the difficulties in accessing the information and subsequent analysis. The insights are bound to be unique as a consumer in these countries is undergoing significant socioeconomic changes affecting the supply chain of the companies.

It is widely known that fast-fashion retailers are struggling to keep up with consumer attention for quick responses within the fashion industry. With the advance of Internet and e-commerce, consumers prefer to purchase online. Online platform information has become an essential source for exploring consumer attention. However, there is often a mismatch between the information provided by retailers and the feedback received from consumers, leading to an imbalance between the supply side and demand side of online information. The purpose of this study is therefore to provide a unified approach to discover consumer attention from the design topic aspect by revealing the information imbalance between supply side and demand side.

To address the issue of online information imbalance and discover consumer attention, this study proposed an approach that focuses on the design topic perspective. The design topic is a collection of design elements that represent a clothing-design feature more comprehensively and accurately compared to a single design element. The proposed approach begins with generating design topics through topic modeling based on online information provided by retailers on e-commerce platforms. Two indicators, influence degree and attention degree, are then used to quantify the intensity of supply information and consumer attention related to design topics. Finally, design topic strategy diagrams are constructed to reveal information imbalance and discover consumer attention.

The experimental case demonstrates the existence of information imbalance, indicating that the intensity of supply information and consumer attention from the perspective of design topics is not uniform, although both follow the Pareto principle. The results of consumer attention distribution with heavy power-law tails are consistent with current research findings. This further demonstrates that the proposed approach is capable of discovering consumer attention in the design topic strategy diagrams.

The issue of information imbalance between retailers and consumers poses a challenge in keeping up with customer attention. The proposed approach offers a practical solution by visually identifying the symptoms of information imbalance and discovering consumer attention through design topic strategy diagrams. This approach provides fast-fashion retailers with a valuable reference to seize market opportunities, improve product design and adjust marketing or management strategies.

This study proposes a novel approach to disclose the issue of information imbalance between supply side and demand side and therefore to discover consumer attention from the perspective of design topics. In addition, guidelines for applying the proposed approach for fast-fashion marketing and management are presented.