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This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

In a virtual interconnected digital space, the metaverse encompasses various virtual environments where people can interact, including engaging in business activities. Machine learning (ML) is a strategic technology that enables digital transformation to the metaverse, and it is becoming a more prevalent driver of business performance and reporting on performance. However, ML has limitations, and using the technology in business processes, such as accounting, poses a technology governance failure risk. To address this risk, decision makers and those tasked to govern these technologies must understand where the technology fits into the business process and consider its limitations to enable a governed transition to the metaverse. Using selected accounting processes, this study aims to describe the limitations that ML techniques pose to ensure the quality of financial information.

A grounded theory literature review method, consisting of five iterative stages, was used to identify the accounting tasks that ML could perform in the respective accounting processes, describe the ML techniques that could be applied to each accounting task and identify the limitations associated with the individual techniques.

This study finds that limitations such as data availability and training time may impact the quality of the financial information and that ML techniques and their limitations must be clearly understood when developing and implementing technology governance measures.

The study contributes to the growing literature on enterprise information and technology management and governance. In this study, the authors integrated current ML knowledge into an accounting context. As accounting is a pervasive aspect of business, the insights from this study will benefit decision makers and those tasked to govern these technologies to understand how some processes are more likely to be affected by certain limitations and how this may impact the accounting objectives. It will also benefit those users hoping to exploit the advantages of ML in their accounting processes while understanding the specific technology limitations on an accounting task level.

Despite the major information technology investments made by public institutions, the reuse of e-government services remains an issue as citizens hesitate to use e-government websites regularly. The purpose of this study is to investigate the cross-country determinants of e-government reuse intention by proposing a theoretical model that integrates constructs from (1) the Delone and McLean IS success model (i.e. system quality, service quality, information quality, perceived value and user satisfaction); (2) the trust and risk models (i.e. citizen trust, overall risk, time risk, privacy risk and psychological risks); and (3) Hofstede's cultural model (i.e. uncertainty avoidance, masculinity, individualism and cross-cultural trust and risk).

Based on data from interviews with 81 Kuwaiti citizens and surveys of 1,829 Kuwaiti and Polish citizens, this study conducted comprehensive, cross-cultural and comparative analyses of e-government reuse intention in a cross-country setting.

The results show that trust is positively associated with citizens' intention to reuse e-government services, whereas risk is negatively associated with citizens' perceived value. This study also found that masculinity–femininity and uncertainty avoidance are positively associated with the intention to reuse e-government services and that individualism–collectivism has no significant relationship with reuse intention. This study's findings have important implications for researchers and practitioners seeking to understand and improve e-government success in cross-country settings.

This study developed a parsimonious model of quality, trust, risk, culture and technology reuse that captures country-specific cultural contexts and enables us to conduct a comprehensive, cross-cultural and comparative analysis of e-government reuse intention in the cross-country setting of Kuwait and Poland.

The purpose of this review paper was identifying barriers to the use of telemedicine systems in primary health-care individual level among professionals.

This study used Scopus and PubMed databases for scientific records identification. A systematic review of the literature structured by PRISMA guidelines was conducted on 37 included papers published between 2009 and 2019. A qualitative approach was used to synthesize insights into using telemedicine by primary care professionals.

Three barriers were identified and classified: system quality, data quality and service quality barriers. System complexity in terms of usability, system unreliability, security and privacy concerns, lack of integration and inflexibility of systems-in-use are related to system quality. Data quality barriers are data inaccuracy, data timeliness issues, data conciseness concerns and lack of data uniqueness. Finally, service reliability concerns, lack of technical support and lack of user training have been categorized as service quality barriers.

This review identified and mapped emerging themes of barriers to the use of telemedicine systems. This paper also through a new conceptualization of telemedicine use from perspectives of the primary care professionals contributes to informatics literature and system usage practices.

The study investigates the consumer’s attitude to using artificial intelligence (AI) devices in hospitality service settings considering social influence, hedonic motivation, anthropomorphism, effort expectancy, performance expectancy and emotions.

This study employed a quantitative methodology to collect data from Bangladeshi consumers who utilized AI-enabled technologies in the hospitality sector. A total of 343 data were collected using a purposive sampling method. The SmartPLS 4.0 software was used to determine the constructs' internal consistency, reliability and validity. This study also applied the partial least squares structural equation modeling (PLS-SEM) to test the research model and hypotheses.

The finding shows that consumer attitude toward AI is influenced by social influence, hedonic motivation, anthropomorphism, performance and effort expectancy and emotions. Specifically, hedonic motivation, social influence and anthropomorphism affect performance and effort expectations, affecting consumer emotion. Moreover, emotions ultimately influenced the perceptions of hotel customers' willingness to use AI devices.

This study provides a practical understanding of issues when adopting more stringent AI-enabled devices in the hospitality sector. Managers, practitioners and decision-makers will get helpful information discussed in this article.

This study investigates the perceptions of guests' attitudes toward the use of AI devices in hospitality services. This study emphasizes the cultural context of the hospitality industry in Bangladesh, but its findings may be reflected in other areas and regions.

This paper aims to examine the congruency effects of physically embodied robots in service encounters, which addressed a significant research gap concerning the synthesis of robot design elements (e.g., appearance and voice) and their service purposes.

Grounded in congruity theory and human-robot interaction literature, this study conducted a pretest and two experimental studies revealing the need to view robot design holistically and recognizing the pivotal role of congruity in shaping consumers’ service robot adoption. The moderating role of service purposes (utilitarian vs hedonic) was also investigated in terms of robot design and consumer reactions.

Consumers generally tend to favor robots with congruent designs, particularly for utilitarian service purposes. The serial mediation through perceived congruence and perceived intelligence explains such a favorite tendency.

This study advances service robot design research by highlighting the critical role of congruity in enhancing consumer engagement. It supports the use of comprehensive, congruent designs for services with utilitarian purposes and recommends adaptable designs for hedonic settings.

This study addressed the research gap by examining service robot design from a holistic perspective. The research findings highlight the importance of congruency effects in service robot design and deployment and provide valuable insights and guidelines to industry practitioners for optimal investment in service robots.

The behavior of the entities in a small and medium-sized enterprise (SME) cooperation network is influenced by the core enterprise. Addressing the problem of how the network vulnerability changes when the core enterprise is attacked is a challenging topic. The purpose of this paper is to reveal the failure process of SME cooperation networks caused by the failure of the core SME from the perspective of cascading failure.

According to the Torch High Technology Industry Development Center, Ministry of Science & Technology in China, 296 SMEs in Jiangsu province were used to construct an SME cooperation network of technology-based SMEs and an under-loading cascading failure model. The weight-based attack strategy was selected to mimic a deliberate node attack and was used to analyze the vulnerability of the SME cooperation network.

Some important conclusions are obtained from the simulation analysis: (1) The minimum boundary of node enterprises has a negative relationship with networks' invulnerability, while the breakdown probability has an inverted-U relationship with networks' invulnerability. (2) The combined effect of minimum boundary and breakdown probability indicates that the vulnerability of networks is mainly determined by the breakdown probability; while, minimum boundary helps prevent cascading failure occur. Furthermore, according to the case study, adapting capital needs and resilience in the cooperation network is the core problem in improving the robustness of SME cooperation networks.

This research proposed an under-loading cascading failure model to investigate the under-loading failure process caused by the shortage of resources when the core enterprise fails or withdraws from the SME cooperation network. Two key parameters in the proposed model—minimum capacity and breakdown probability—could serve as a guide for research on the vulnerability of SME cooperation networks. Additionally, practical meanings for each parameter in the proposed model are given, to suggest novel insights regarding network protection to facilitate the robustness and vulnerability in real SME cooperation networks.

This study aims to empirically examine the influence of management control systems (MCSs) on knowledge acquisition from innovation failure (KAFIF), which further impacts empowerment, creativity and organizational innovation. This study argues that enabling an MCS positively influences KAFIF, whereas controlling the use of an MCS negatively influences KAFIF. Further, KAFIF positively impacts empowerment, creativity and organizational innovation.

This study aims to create a comprehensive stimulus–organism–response (S-O-R) framework. This framework includes an MCS (belief, interactive, boundary and diagnostic) as a stimulus, KAFIF as an organism and creativity, empowerment and organizational innovation as responses. The data were gathered using an online survey administered to a sample of 321 employees working in India’s micro, small and medium enterprises and analyzed using partial least squares structural equation modeling.

The results indicate that there is no correlation between belief control and the acquisition of knowledge from the failure of innovation, interactive control has a positive association with KAFIF and boundary control has no relationship with KAFIF. Diagnostic control has a significant negative association with KAFIF. Further, this study found that KAFIF positively associates with empowerment, creativity and organizational innovation.

This study is among initial studies that examine the influence of MCSs on KAFIF, which impacts empowerment, creativity and organizational innovation. Further, it helps be one of the initial literature on studying KAFIF rather than innovation success.

This study aims to identify significant factors, analyse them using the consistent fuzzy preference relations (CFPR) method and forecast the probability of successful deployment of the internet of things (IoT) and cloud computing (CC) in Gujarat, India’s building sector.

From the previous studies, 25 significant factors were identified, and a questionnaire survey with personal interviews obtained 120 responses from building experts in Gujarat, India. The questionnaire survey data’s validity, reliability and descriptive statistics were also assessed. Building experts’ opinions are inputted into the CFPR method, and priority weights and ratings for probable outcomes are obtained to forecast success and failure.

The findings demonstrate that the most important factors are affordable system and ease of use and battery life and size of sensors, whereas less important ones include poor collaboration between IoT and cloud developer community and building sector and suitable location. The forecasting values demonstrate that the factor suitable location has a high probability of success; however, factors such as loss of jobs and data governance have a high probability of failure. Based on the forecasted values, the probability of success (0.6420) is almost twice that of failure (0.3580). It shows that deploying IoT and CC in the building sector of Gujarat, India, is very much feasible.

Previous studies analysed IoT and CC factors using different multi-criteria decision-making (MCDM) methods to merely prioritise ranking in the building sector, but forecasting success/failure makes this study unique. This research is generally applicable, and its findings may be utilised for decision-making and deployment of IoT and CC in the building sector anywhere globally.

E-learning has become a polarizing issue. Some say that it enhances accessibility to education and some say that it hinders it. While the literature on the subject underscores the effectiveness of the pedagogical frameworks, strategies and distance learning technologies, the firsthand accounts of students, parents and practitioners challenge the validity of experts’ assessments. There is a gap between theory and practice and between the perceptions of providers and consumers of online learning. Following a period of lockdowns and a transition to online learning during the recent pandemic, the prevailing sentiment toward a distance mode of instruction became one of strong skepticism and negative bias. The aim of the study was to examine why e-learning has struggled to meet stakeholder expectations. Specifically, the study posed two research questions: 1. What are the reasons for dissatisfaction with online learning? 2. What are the implications for future research and practice?

The study used a mixed methods approach to examine the reasons behind negative perceptions of online learning by comparing the firsthand accounts posted on social media with the literature. To this end, n = 62,874 social media comments of secondary and postsecondary students, as well as parents, teachings staff and working professionals, covering the span of over 14 years (2008–2022), were collected and analyzed.

The study identified 28 themes that explain the stakeholder’s discontent with the online learning process and highlighted the importance of user-centric design. The analysis revealed that the perceived ineffectiveness of distance education stems from the failure to identify and address stakeholders’ needs and, more particularly, from the incongruence of instructional strategies, blindness to the cost of decisions related to instructional design, technology selection and insufficient levels of support. The findings also highlight the importance of user-centric design.

To address dissatisfaction with e-learning, it is imperative to remove barriers to learning and ensure alignment between technology and learners’ needs. In other words, the learning experience should be personalized to account for individual differences. Despite its cost-effectiveness, the one-size-fits-all approach hinders the learning process and experience and is likely to be met with resistance.

Drawing from the extensive literature, the study offers an explanation for stakeholders’ discontent with e-learning. Unlike survey research that is prone to social desirability bias, the sample provides a rare opportunity to observe and measure the visceral reactions that provide a more authentic sense of stakeholders’ perceptions toward online learning. The authors offer recommendations and identify areas for future research.